All posts by Zsolt Tenczer

About Zsolt Tenczer

Senior Manager PwC Switzerland email: zsolt.x.tenczer@ch.pwc.com Mobile: +41-79-580-5058 Office: +41-58-792-4560

I started my career at the Hungarian Tax Authority in the last millenium at the dawn of the internet. Joined PwC in 1999 on top of the ebiz boom, when we thought online business will revolutionise the economy in 5 years. I specialized on VAT or more generally on indirect taxes. After several years spent in the Hungarian indirect tax practice, I moved to Zurich, Switzerland where I am working as a senior manager in the International VAT team and Network Driver for the Global Indirect Tax Network of PwC.

October 1 – Pre-registration period for MOSS scheme starts

On 1 October 2014 the pre-registration period in which EU and foreign suppliers alike can register for the Mini One Stop Shop regime has started. This pre-registration can be made on the website of the tax authority of the EU Member State that is chosen by ebusinesese for MOSS registration.

For non-EU suppliers, this could be practically any country in the EU. For EU entities, the country of establishment will be the country of MOSS registration.

The websites of tax authorities from several countries are already up and running, however there are still EU countries, where the online registration is still not possible.

Any registrations made in the pre-registration period, will be effective from 1 January 2015.

 

Hungary: Tax on telecoms services

In Hungary, under the Act on Telecommunications Tax, telecom companies are subject to a new tax calculated on the basis of phone calls initiated and messages (SMS, MMS) sent by their subscribers. The new act took effect on 1 July 2012. The tax is payable by the service providers and the tax base is calculated on the basis of the total time of calls initiated and the number of messages sent from the call number of the subscriber, or, in the absence of a subscription, the call number registered at the service provider. The tax rates are HUF 2 per minute started for initiated phone calls and HUF 2 per message sent.
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