Hungary VAT profile
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Hungary VAT Profile
| Standard VAT Rate | 27% |
| Reduced VAT Rate | 5%, 18% |
| EU VAT Number | HU99999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - HUF 20,000,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: If the annual VAT due for the second year proceeding current year exceeded HUF 1,000,000 (€2,500) or if during the year the total VAT payable from the beginning of the year has reached HUF 1 million - Quarterly: This is a standard filing frequency. Additionally, quarterly filing applies if the annual VAT due from the second year proceeding current exceeded HUF 250,000 (€649) but has not exceeded HUF 1 million (€2,500) - Annually: if the annual VAT due for the second year proceeding current year has not exceeded HUF 250,000 (€649) Filing and Payment Deadline - 20th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: HUF 500,000,000 Dispatches: HUF 200,000,000 Filing Frequency Monthly Filing Deadline 15th day of the month following the reporting period |
| EC Sales List | In Hungary EC Sales List is combined with EC Purchase List. ESPL summarises the value (per customer/supplier) of intra-community supplies and acquisitions between EU Member States . An ESPL is required to be filed once a business performs intra-community supplies/acquisitions. Filing Frequency - Monthly: If a taxpayer files monthly VAT returns and the value of intra-community supplies exceeds EUR 50,000 - Quarterly: If a taxpayer files quarterly VAT returns and the value of intra-community supplies have not exceeded EUR 50,000 Filing Deadline - 20th day of the month following the reference period. |
| EC Purchase List | In Hungary EC Sales List is combined with EC Purchase List and covers all intra- community sales and acquisitions performed by Hungarian VAT registered tax payers. Filing Frequency - Monthly: If a taxpayer files monthly VAT returns and the value of intra-community supplies exceeds EUR 50,000 - Quarterly: If a taxpayer files quarterly VAT returns and the value of intra-community supplies have not exceeded EUR 50,000 Filing Deadline - 20th day of the month following the reference period. |
| Other VAT Declarations | Real Time Reporting: Details of sales invoices are required to be reported from the ERP system to the Tax Authority by businesses in real time. |
Latest VAT News Hungary
Latest tax technology news and blog posts
Hungary – Intrastat threshold for 2026
Hungary has increased its Intrastat reporting thresholds for the 2026 calendar year. These changes are designed to simplify compliance for smaller businesses by reducing the number of entities […]
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The Hungarian National Tax and Customs Administration (NAV) has initiated a public consultation on implementation of a new mandatory Business-to-Business (B2B) and Business-to-Government (B2G) e-invoicing and e-reporting system. […]
Hungary – Increase in VAT registration thresholds
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