As it is widely known from the press, from 1 January 2021, if certain requirements are all met, the VAT rate is 5% instead of 27% for the sale of new-build flats and for the consideration for the construction services in connection with the construction of new-build flats under independent contractor agreements. For more information on the topic, please click  on the Pdf link below, where you can read  a summery of Dr. Miklós Vida:

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