{"id":461,"date":"2020-12-17T12:11:23","date_gmt":"2020-12-17T12:11:23","guid":{"rendered":"https:\/\/moore-hungary.eu.moore-global.com\/?post_type=service&#038;p=461"},"modified":"2025-12-09T12:47:50","modified_gmt":"2025-12-09T12:47:50","slug":"the-use-of-the-tax-on-the-territory-of-the-afa-jovedeki-and-the-vam","status":"publish","type":"service","link":"https:\/\/www.mooreglobal.hu\/en\/services\/adotanacsadas\/tanacsadas-a-kozvetett-adok-afa-jovedeki-ado-es-a-vam-teruleten\/","title":{"rendered":"Indirect tax (VAT, excise tax) and customs advisory"},"content":{"rendered":"<style id=\"strategiq-hero-style\">@media (min-width: 992px){.block-hero{margin-left:83px}}.block-hero .position-relative:has(.hero__svg){overflow:hidden}.block-hero .hero__svg{z-index:1;-webkit-transform:translateX(100%);transform:translateX(100%);opacity:0;-webkit-animation:heroSvgFadeIn 1s ease-out forwards;animation:heroSvgFadeIn 1s ease-out 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.hero--call-to-action{-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}@media (min-width: 992px){.block-hero--heading-above-image .hero--call-to-action{padding-right:0}}.block-hero.has-secondary-background-color{background-color:transparent !important}.block-hero.has-secondary-background-color .hero{background:#5C0696}.block-hero.has-white-background-color .hero{background:#fff}.block-hero.has-white-background-color .hero__title,.block-hero.has-white-background-color .hero__content p{color:#000}.block-hero.has-light-blue-background-color .hero{background:#eaf7fe}.block-hero.has-light-blue-background-color .hero__title,.block-hero.has-light-blue-background-color .hero__content p{color:#000}.block-hero.has-primary-background-color .hero{background:#02212E}.block-hero.has-prussian-blue-background-color{background-color:transparent !important}.block-hero.has-prussian-blue-background-color .hero{background:#004C6C}.block-hero.has-primary-gradient-gradient-background{background:transparent !important}.block-hero.has-primary-gradient-gradient-background .hero{background:var(--primary-gradient)}.block-hero.has-secondary-gradient-gradient-background{background:transparent !important}.block-hero.has-secondary-gradient-gradient-background .hero{background:var(--secondary-gradient)}.block-hero.has-tertiary-gradient-gradient-background{background:transparent !important}.block-hero.has-tertiary-gradient-gradient-background .hero{background:var(--tertiary-gradient)}\n\n\/*# sourceMappingURL=block-hero.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-hero block-hero--default wp-block-strategiq-hero\">\n\t\n\n<div class=\"hero hero--default hero--call-to-action\">\n\t\t\t<div class=\"hero__overlay\"><\/div>\n\t\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12  p-0\">\n\t\t\t\t\t\t\t\t\t<picture class=\"hero__image behave-as-bg--cover behave-as-bg--center-center behave-as-bg\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-1870x876-f50_50.jpg 0.974x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-1870x876-f50_50.jpg 0.974x\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-1600x900.jpg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-3200x1800.jpg 2.000x\"><source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-800x800.jpg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-1600x1600.jpg 2.000x\"><img decoding=\"async\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-800x800.jpg\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-800x800.jpg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/335\/koltseg2_1-1600x1600.jpg 2.000x\" alt=\"Indirect tax (VAT, excise tax) and customs advisory\" width=\"800\" height=\"800\" class=\"\"><\/picture>\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"hero__content-wrapper\">\n\t\t\t\t\t\t<div class=\"hero__content\">\n\t\t\t\t\t\t\t<h1 class='hero__title'>Indirect tax (VAT, excise tax) and customs advisory<\/h1>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\t\t\t<div class=\"hero__call-to-action\">\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.mooreglobal.hu\/en\/services\/adotanacsadas\/\" class=\"btn btn--secondary btn--hollow\" target=\"\">\n\t\t\t\t\t\tTax advisory main page\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.mooreglobal.hu\/en\/slave-tattoos\/\" class=\"btn btn--primary btn--solid\" target=\"\">\n\t\t\t\t\t\tServices main page\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n\n\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"line line--grey\"><\/div>\n\t\t\t<div class=\"section-name\">\n\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t<h2 class=\"section-name__heading\">Our services<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"row align-items-start\">\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 col-lg-5 offset-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"body--xlarge\">In the framework of VAT, customs and excise tax advisory services, we are ready to help you (i) set up the full structure of your operations, as well as (ii) support one-off transactions or (iii) day-to-day, operational tax related issues.<br \/>\nIn light of the above, our experts provide assistance regarding the following areas:<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 content-offset-right\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__list content-container\">\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__list-content\">\n\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<ul>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>VAT advisory in connection with domestic and international transactions<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.mooreglobal.hu\/en\/services\/adotanacsadas\/penzugyi-kepviseleti-servaltatas\/\">financial representation services<\/a><\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>advisory on the specific VAT treatment of real estate<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>advisory on the specific VAT treatment of real estate<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>examining the necessity of VAT registration and VAT establishment<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>preparation of tax returns or review the already prepared draft returns<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>preparation and filing of tax ruling requests<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>formal and content review of invoices based on the effective legal requirements<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>preparation for the real time invoice data reporting and for being fully compliant with the data export obligation required in the case of a tax authority audit<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>full scope advisory relating to electronic invoice related questions<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>support in tax audits<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>examination of compliance with international customs and foreign trade regulations<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>advice on the correct tariff classifications of certain goods<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"block-two-column__list-heading\"><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>provision of support in case of customs controls<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"block-two-column__list-heading\"><\/h1>\n\t\t\t\t\t\t\t\t\t\t\t<p>advice relating to the interpretation and applicability of certain customs regulations<\/p>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\t<section style=\"margin-bottom:var(--wp--preset--spacing--40)\" class=\"wp-block-strategiq block-content-carousel block-content-carousel--portrait wp-block-strategiq-content-carousel has-background has-indigo-background-color\">\n\n\t\t\n\t\t\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"line line--grey\"><\/div>\n\t\t\t\t<div class=\"section-name\">\n\t\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"section-name__heading\">Our leaders<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"block-content-carousel__wrapper\">\n\t\t\t<div class=\"swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\n<div class=\"swiper-slide\">\n\t<a href=\"https:\/\/www.mooreglobal.hu\/en\/about\/people\/kocziha-andrea\/\" class=\"block-content-carousel__slide\">\n\t\t<picture class=\"block-content-carousel__slide-image\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/253\/KoczihaAndreaWeb-410x420-f50_50.jpg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/253\/KoczihaAndreaWeb-820x840-f50_50.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/253\/KoczihaAndreaWeb-360x370-f50_50.jpg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/253\/KoczihaAndreaWeb-720x740-f50_50.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/253\/KoczihaAndreaWeb-360x370-f50_50.jpg\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/253\/KoczihaAndreaWeb-360x370-f50_50.jpg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/253\/KoczihaAndreaWeb-720x740-f50_50.jpg 2.000x\" alt=\"Indirect tax (VAT, excise tax) and customs advisory\" width=\"360\" height=\"370\" class=\"\"><\/picture>\n\t\t<div class=\"block-content-carousel__slide-content block-content-carousel__slide-content--person\">\n\t\t\t<div class=\"block-content-carousel__slide-content--person-header\">\n\t\t\t\t<h3>Andrea Kocziha<\/h3>\n\t\t\t\t<span class=\"person-job-title\">Tax Partner<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"person-email\"><span><svg width=\"21\" height=\"15\" viewbox=\"0 0 21 15\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M20.5898 4.96094C20.7539 4.84375 21 4.96094 21 5.15625V13.125C21 14.1797 20.0977 15 19.0312 15H1.96875C0.861328 15 0 14.1797 0 13.125V5.15625C0 4.96094 0.205078 4.84375 0.369141 4.96094C1.3125 5.66406 2.50195 6.52344 6.68555 9.41406C7.54687 10 9.02344 11.2891 10.5 11.2891C11.9355 11.2891 13.4531 10 14.2734 9.41406C18.457 6.52344 19.6465 5.66406 20.5898 4.96094ZM10.5 10C9.51562 10.0391 8.16211 8.86719 7.46484 8.39844C2.00977 4.64844 1.59961 4.29688 0.369141 3.35938C0.123047 3.20313 0 2.92969 0 2.61719V1.875C0 0.859375 0.861328 0 1.96875 0H19.0312C20.0977 0 21 0.859375 21 1.875V2.61719C21 2.92969 20.8359 3.20313 20.5898 3.35938C19.3594 4.29688 18.9492 4.64844 13.4941 8.39844C12.7969 8.86719 11.4434 10.0391 10.5 10Z\" fill=\"#00AEEF\"\/>\n<\/svg>\n<\/span><\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<span class=\"person-location\">Budapest<\/span>\n\t\t<\/div>\n\t<\/a>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"slider-navigation\">\n\t\t\t\t\t<div class=\"slider-pagination\"><\/div>\n\t\t\t\t\t<div class=\"slider-button slider-button--prev\"><svg width=\"11\" height=\"18\" viewbox=\"0 0 11 18\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n<path d=\"M9.58203 0.652832L1.41536 8.8195L9.58203 16.9862\" stroke=\"#02212E\" 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