Pastry shops, attention! Representation tax 0%, Tourism contribution 2%, Service fee 20%
- taxandbell
- Feb 16
- 1 min read
Following the Government’s earlier announcement, we have summarized the rules announced in the related Government and Finance Ministry's Decrees here: Representation tax 0%, Tourism contribution 2%, Service fee 20%
There are, however, further developments.
Based on the amendments published in Issue No. 17 of the Hungarian Gazette on 13th February, the tax exemption for representation expenses and decrease of tourism development contribution can now be applied not only to restaurant services but also to consumption in pastry shops. Similarly, the 20% increase of the service charge threshold and the simplified assessment method will also be available for confectioneries. An additional favourable amendment is that, for restaurants and pastry shops taxed under the KIVA regime, the service charge will not be considered part of the KIVA tax base.
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