Important tasks required due to changes in retail tax regulations
From 1 January 2025, the rules on retail tax have changed on several points.
📌 The most significant change is that, from 2025 onwards, the retail tax on retail activities conducted via a platform, such as an online marketplace, will be payable by the platform operator, as they will be considered the taxable entity.
📌 The taxable base for the platform operator shall be the total net revenue derived from sales conducted through the platform.
📌 Retailers selling via a platform must, in their tax return – separately for each platform – declare the net revenue generated from the sale of goods delivered domestically through that platform. The taxable base shall also include any delivery fees stated on the sales invoice in connection with the commercial activity. Retailers are required to submit this data on form 25KISKER, irrespective of whether they are liable to pay retail tax.
Who has to pay the retail tax?
- The tax shall be payable by any resident or non-resident person or organization the business of which is to carry out retail trade activity.
- To the foreign or domestic platform operator, subsequent to sales conducted through the platform.
The tax rate for the tax base from retail trade activities not exceeding HUF 500 million net is 0%, so taxpayers whose tax base does not exceed this amount have no actual tax liability, and do not have to file a tax return or advance tax return.
Differing from the above, a taxable person conducting sales via the platform, or any other individual or entity exclusively engaged in retail activities through the platform is obligated to provide information in their tax declaration, identifying each platform (platforms must be listed individually) through which they sold goods transferred domestically via the platform. The tax declaration must specify the net revenue derived from such sales on a per-platform basis. Submission of the tax declaration is required even in instances where there is otherwise no obligation to pay taxes.
👉 Further details regarding retail tax can be found in the informational booklet issued by the National Tax and Customs Administration, which you can view HERE.
Important actions required
As a result of the changes in retail tax regulations, Pepita Group, as a platform operator, will be subject to tax liability from 1 January 2025.
The taxable base for the platform operator is the total net revenue derived from the sale of goods sold via the platform by taxpayers during the tax year.
However, in our system, only the gross sales price of the products is recorded, the VAT rates applied and the net value of the invoices issued to the customers are unknown to us. In order to comply with our tax obligations, we require this information.
Please provide your declaration in the “Financial data” section of the Pepita Admin no later than 8 April regarding the following:
– Do you have an OSS registration? → What is the OSS (One Stop Shop)?
– Are you exempt from VAT in the country where your business is registered?
A new development is coming soon, allowing the net price and VAT rate to be entered during manual (or Excel import) product uploads, as well as enabling us to retrieve these details from product feeds.
Until this update is implemented, we kindly ask you to:
In the “Commission items” menu of Pepita Admin, check whether the VAT rates we have set based on the product categories for the given orders are accurate!
The deadline for verifying VAT rates is the same as the deadline for modifying order statuses: maximum 30 days after the date of dispatch of the package.
The dispatch date is set as the “Delivery date” during order processing. After the 30-day period, neither VAT rates nor order statuses can be modified.
If you have any further questions do not hesitate to contact us!
[email protected]
Pepita Group Team
