
Article 1 
By way of derogation from Article 193 of Directive 2006/112/EC, Hungary is authorised to provide that the person liable for payment of VAT is the taxable person to whom supplies of staff, engaged in activities other than those covered by point (a) of Article 199(1) of Directive 2006/112/EC, are made.
Article 2 
This Decision shall take effect on the date of its notification.
It shall apply from 1 January 2018 to 31 December 2020.
Article 3 
This Decision is addressed to Hungary.
Done at Brussels, 19 March 2018.
For the Council
The President
R. PORODZANOV