The Hungarian tax authority announced they would not impose penalties on foreign distance sellers for non-compliance with RTIR rules until 30 June 2021 if they register for the OSS (One-Stop Shop) scheme in any member state other than Hungary before July 1 2021.
The above exemption will only apply to foreign distance sellers that are not established in Hungary and that will register for OSS before 1 July 2021. All other businesses, no matter if they possess a Hungarian VAT number or not, that do not register for OSS and continue to carry out distant sales to private individuals in Hungary will have to comply with actual RTIR regulations and make their invoicing programs capable of real-time invoice reporting.
The grace period does not apply to B2B sales.