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See this German provision in English beside the original. Switch layouts to read the translation below each paragraph or on its own; Original lets you check the source in translation-only view.
§ 13b
- (1)
German original
Für nach § 3a Absatz 2 im Inland steuerpflichtige sonstige Leistungen eines im übrigen Gemeinschaftsgebiet ansässigen Unternehmers entsteht die Steuer mit Ablauf des Voranmeldungszeitraums, in dem die Leistungen ausgeführt worden sind.
(1)English machine translationFor other services taxable domestically pursuant to § 3a (2) provided by an entrepreneur established in the rest of the Community territory, the tax arises at the end of the advance return period in which the services were performed. - (2)
German original
Für folgende steuerpflichtige Umsätze entsteht die Steuer mit Ausstellung der Rechnung, spätestens jedoch mit Ablauf des der Ausführung der Leistung folgenden Kalendermonats:
(2)English machine translationFor the following taxable supplies, the tax arises upon the issuance of the invoice, but no later than the end of the calendar month following the performance of the service: - 1.
German original
Werklieferungen und nicht unter Absatz 1 fallende sonstige Leistungen eines im Ausland ansässigen Unternehmers;
1.English machine translationworks supplies and other services not covered by paragraph 1 provided by an entrepreneur established abroad;
Target languagesEnglishHungarianGermanPolishDutchSpanishRomanian
§ 1
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§ 13b
- (1)
German original
Für nach § 3a Absatz 2 im Inland steuerpflichtige sonstige Leistungen eines im übrigen Gemeinschaftsgebiet ansässigen Unternehmers entsteht die Steuer mit Ablauf des Voranmeldungszeitraums, in dem die Leistungen ausgeführt worden sind.
(1)English machine translationFor other services taxable domestically pursuant to § 3a (2) provided by an entrepreneur established in the rest of the Community territory, the tax arises at the end of the advance return period in which the services were performed. - (2)
German original
Für folgende steuerpflichtige Umsätze entsteht die Steuer mit Ausstellung der Rechnung, spätestens jedoch mit Ablauf des der Ausführung der Leistung folgenden Kalendermonats:
(2)English machine translationFor the following taxable supplies, the tax arises upon the issuance of the invoice, but no later than the end of the calendar month following the performance of the service: - 1.
German original
Werklieferungen und nicht unter Absatz 1 fallende sonstige Leistungen eines im Ausland ansässigen Unternehmers;
1.English machine translationworks supplies and other services not covered by paragraph 1 provided by an entrepreneur established abroad;
Target languagesEnglishHungarianGermanPolishDutchSpanishRomanian
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··· 15 unchanged units
142. §
142. §
Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
··· 9 unchanged units
a 6/B. számú mellékletben felsorolt termék értékesítése esetén, amennyiben az nem tartozik a XVI. Fejezet szerinti különös rendelkezések hatálya alá.
a 6/B. számú mellékletben felsorolt termék értékesítése esetén, amennyiben az nem tartozik a XVI. Fejezet szerinti különös rendelkezések hatálya alá.
Oldaz adóalany-kereskedő által teljesített 34. § (1) bekezdés a) pontja szerinti termékértékesítés esetében.
Newaz adóalany-kereskedő által teljesített 34. § (1) bekezdés a) pontja szerinti termékértékesítés esetében, azzal, hogy a terméket beszerző adóalany előzetesen és írásban köteles nyilatkozni a termék értékesítőjének arról, hogy adóalany-kereskedőnek minősül.
Az (1) bekezdés f) és g) pontja szerinti ingatlanértékesítésre az (1) bekezdés e) pontjában meghatározottaknak is teljesülniük kell.
Az (1) bekezdés f) és g) pontja szerinti ingatlanértékesítésre az (1) bekezdés e) pontjában meghatározottaknak is teljesülniük kell.
··· 442 unchanged units
Áfa tv. 142. §, as amended from 20 July 2025. Text from the Atlas reader.
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Text in force · since 15 Sept 2026
142. §
(1)Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
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142. § (1) d)
What this provision cites, and what cites it.
Legislation (1)
ACTHU
az általános forgalmi adóról
(2)
142. § (1) bekezdés d) pontja
Groups: legislation · court decisions · guidance
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(1) Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
Áfa tv. 142. § (1) — in force from 15 Sept 2026
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