Advertisement tax
The publication or commissioning of advertisements in media services, in media published or distributed in Hungary, on outdoor advertising spaces, properties, vehicles, printed materials or on the internet in Hungarian or on a Hungarian language website is taxable in Hungary.
Taxpayers are the media content providers and news publishers that qualify as the publishers of the advertisement as well as persons using the designated device for advertising purposes or publishing the advertisement on the internet. In the case of the publication of advertisements in any of the ways specified by the Act, the taxable person is subject to the tax liability irrespective of his residence.
Subject to certain specific exceptions, the publisher of the advertisement is required to make a statement to the party commissioning the advertisement about his advertisement tax liability. Should he fail to do so, the party commissioning the advertisement will be obliged to pay the advertisement tax.