{"id":1742,"date":"2025-05-02T21:46:08","date_gmt":"2025-05-02T19:46:08","guid":{"rendered":"https:\/\/bhknpartners.hu\/?p=1742"},"modified":"2025-05-02T22:04:48","modified_gmt":"2025-05-02T20:04:48","slug":"uj-kiskereskedelmi-ado-szabalyozas-platformuzemeltetok-adozasi-kotelessegei-2025-tol","status":"publish","type":"post","link":"https:\/\/bhknpartners.hu\/en\/uj-kiskereskedelmi-ado-szabalyozas-platformuzemeltetok-adozasi-kotelessegei-2025-tol\/","title":{"rendered":"The Hungarian retail tax in 2025: The tax liability of platform operators"},"content":{"rendered":"

The Hungarian retail tax in 2025: The tax liability of platform operators<\/strong><\/p>\n\n\n\n

The regulation of the Hungarian retail tax coming into effect in 2025 brings significant changes for platform operators. According to the information provided by the National Tax and Customs Administration (NAV), online marketplaces and other platform operators will not only act as intermediaries in retail transactions but will also bear tax liability. This article provides an overview of the key changes and their impact on platform operators.<\/p>\n\n\n\n

Who Must Pay Retail Tax?<\/strong><\/p>\n\n\n\n

Every domestic or foreign legal entity engaged in taxable retail activities on a business basis is subject to retail tax. A major new development in 2025 is that platform operators will also be included as taxable entities.<\/p>\n\n\n\n

A platform operator is an entity that provides a platform (such as a website or application) for sellers, enabling them to sell goods. Since the retail tax applies to transactions conducted through platforms, operators are required to pay tax on sales.<\/p>\n\n\n\n

How Is the Tax Base Determined?<\/strong><\/p>\n\n\n\n

For regular retailers, the tax base is the net revenue from retail activities, which must be increased by certain items (e.g., discounts). However, platform operators must determine their tax base differently. For them, the tax base is the total net revenue from goods sold through their platform. This means that if multiple retailers sell on a platform, the operator must calculate the tax base based on the aggregated revenue. platformon kereszt\u00fcl eladott \u00e1ruk nett\u00f3 \u00e1rbev\u00e9tel\u00e9nek<\/strong> \u00f6sszege. Ez azt jelenti, hogy ha egy platformon kereszt\u00fcl t\u00f6bb keresked\u0151 is \u00e9rt\u00e9kes\u00edt, az \u00fczemeltet\u0151nek az ad\u00f3 alapj\u00e1t az \u00f6sszes\u00edtett bev\u00e9telb\u0151l kell kisz\u00e1m\u00edtania.<\/p>\n\n\n\n

If a platform operator also engages in retail activities itself, its tax base consists of two parts:<\/p>\n\n\n\n

\u2022\tThe net revenue from its own retail activities<\/p>\n\n\n\n

\u2022\tThe net revenue generated by taxable entities selling through the platform it operates<\/p>\n\n\n\n

The Retail Tax Act considers the platform operator as if it were also a seller, requiring it to aggregate the net revenue from all sales conducted through the platform. This could result in situations where individual retailers selling on a platform would fall under the 0% tax rate, but due to the aggregation, the total net revenue exceeds the tax-exempt threshold, making the platform operator liable for tax payment.<\/p>\n\n\n\n

Tax Rates and Progressive Brackets<\/strong><\/p>\n\n\n\n

The retail tax is determined based on progressive tax brackets:<\/p>\n\n\n\n