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Hungary - VAT registration guide

VAT registration guides

Updated by Krisztián Vadkerti and Márton Ráskai, PKF Hungary

VAT registration threshold – local establishment€0
VAT registration threshold – no local establishment€0
Voluntary VAT registrationGenerally, there is no VAT registration threshold in Hungary and the performance of an economic activity for consideration triggers an obligation to register for VAT.
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Voluntary registration is possible provided the business has made or has a firm intention to make taxable supplies and pay VAT in Hungary.
How to register for VATForeign businesses must complete and submit, by post, two copies of the VAT registration application form.
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After VAT registration, foreign businesses are required to communicate with the Hungarian tax authorities electronically and mandatory online filing applies in Hungary. Taxpayers must create

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Web page updated on 17 Mar 2025 15:47