Hungarian Tax and Customs Administration issued a Guide on 2022 Retail Tax

The guidance includes the following topics:
1) taxpayers liable to pay the tax;
2) eligible and non-eligible retail activities;
3) the determination and calculation of taxes;
4) retail tax rates;
5) tax payment and filing procedures;
6) and applicable regulations.

The Guidance also includes information about the calculation of this type of tax depending on the tax base of the seller. The retail tax will be calculated on the basis of the tax base on net turnover from retail activities, whereas the starting rate is for the part of the tax base exceeding HUF 500 million.