May 6,2014

Box schemes are in the trap of the unclear legal environment, since most of these forms are operating in association form which business activities may not exceed 10 % of their total activity, or they are subject to corporate tax. But if such a box scheme wants to help members and organise the distribution from the farmer of the vegetable boxes then they might be found to run a retail activity. We contacted the National Tax Authority for clarification if an escrow agreement is regarded as business activity. We got a positive and supporting answer.

More information in Hungarian: https://kisleptek.hu/letet/