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VAT Registration Guide

VAT Registration in Hungary

Everything you need to know about Hungary VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

27%
Standard VAT Rate
3–5 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
HUF
Currency

Hungary VAT Overview

Hungary administers VAT through the Nemzeti Adó- és Vámhivatal (NAV). The standard rate is 27%, with reduced rates of 18%, 5%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Hungary. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Hungary warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Hungary customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Hungary

Not required. Foreign companies register directly with NAV.

Filing Requirements

Filing Frequency
→Monthly
→Quarterly
Intrastat Thresholds
Arrivals€170,000,000
Dispatches€100,000,000
VAT Number Format
HU + 8 digits (e.g. HU12345678)

Key Rules in Hungary

•Highest VAT rate in the EU at 27%
•RTIR (Real-Time Invoice Reporting) — online invoicing mandatory since 2021
•HUF currency makes it complex for EU reporting
•Strong automotive and manufacturing sector
•NAV has one of the most advanced real-time data systems in EU

Penalties for Non-Compliance

Late Filing
Up to HUF 500,000
Late Payment
Twice the base rate

FAQ — Hungary VAT

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