Updated by Krisztián Vadkerti and Márton Ráskai, PKF Hungary
Key data (Hungary)
Information up to date as at 1 September 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | €0 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Intra-EU acquisitions by non-VAT registered entities | €10,000 (approximately HUF 2.5 million) |
|
| B. VAT rates |
| Standard rate | 27% |
| Reduced rates | 18%, 5%, 0% |
| Zero rate (exempt with right to deduct) | 0% |
| Farmers flat rate addition | 12% (vegetable products)
7% (agricultural services and animal products) |
|
| C. VAT return filing periods |
| Standard (newly founded businesses) | Monthly |
| Businesses with VAT payable of less than HUF 1 million | Quarterly |
|
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Web page updated on 17 Mar 2025 16:40