From 16 November 2023, the supply of bottled wine or wine products with a protected designation of origin or a protected geographical indication purchased directly from a winery is exempt from tax, provided that:
- in the context of representative and non-representative hospitality,
- as a business gift,
- as a gift of negligible value
In such cases, personal income tax and social contribution tax do not have to be paid after the benefit of wine products. It is not tax exempt if the goods are purchased from a trader (for example: a wine house, a retail or wholesale shop, a chain of shops, a shop specialising in the sale of wine products).
Mandatory content elements of the acceptance form:
Recipient: Full name, natural identifier (e.g.: tax identification number, the point is that the individual can be identified)
Allowance: Name and value, which can be compared with the purchase (invoice!). For example: 1 bottle of wine worth HUF 2,400
Time of receipt: The important thing is the time of handover, we adjust the taxation to this, not to the purchase. If the handover takes several days, we still proceed in the same way – one date is the rule.
Proof of receipt: With signature. If the product is given as a gift, a signature is not required, only identification is required.
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