csoportos adószám
| 12:39 Nov 21, 2018 |
| Hungarian to English translations [PRO] Law/Patents - Law: Taxation & Customs | ||||
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| 4 | Group VAT/tax number |
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Answers
11 mins confidence: 
Group VAT/tax number Explanation: Group VAT registration Two or more companies or limited liability partnerships - known as ‘bodies corporate’ - can register as a single taxable person or VAT group if: each body has its principal or registered office in the UK they are under common control - for example, one or more company is a subsidiary of a parent company PWC's explanation: Group taxation for VAT The VAT Act allows all companies that have established business presences in Hungary and qualify as related enterprises to form a VAT group. The essence of a VAT group is that its members act under a single VAT number in their transactions (i.e. they issue invoices under a shared VAT number and submit a single, joint tax return) and the supplies of products and services between the members do not qualify as business transactions from a VAT perspective. Link: http://taxsummaries.pwc.com/ID/Hungary-Corporate-Other-taxes Example sentence(s):
https://www.gov.uk/guidance/vat-registration-for-groups-divisions-and-joint-ventures#group-registration https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:C:2009:019:0008:0008:EN:PDF |
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