Navigating VAT in Hungary

This guide provides an overview of VAT in Hungary, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Hungary.

Last Updated: January 2026

27%

Hungary has the highest VAT rate in the EU at 27%.

Hungary at a glance.

Standard rate

27% VAT

Digital services VAT

Yes, at 27%

Mandate e-invoicing

Yes

Currency

Hungarian Forint (HUF)

Zero-rated items

Exports, intra-community supplies, certain supplies related to international ships and aircrafts, etc.

VAT format

HU followed by 8 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT activities in Hungary

Reclaiming VAT in Hungary.

Reclaiming
VAT in Hungary.

Foreign businesses that incur VAT on eligible expenses in the Hungary may be able to reclaim it.

Who can reclaim?

Hungary applies the rule of reciprocity. This means Hungary allows VAT refunds for foreign businesses, but only if they are based in approved countries.

Eligible countries include:

All EU Countries
Canary Islands
Monaco
Norway
Switzerland
Serbia
Turkey
United Kingdom

Claimable expenses:

Entertainment 5% / 27%

Accommodation 5%

Food, drink & restaurant services 5% / 27%

Hiring means of transport 27%

Fuel 27%

Public Transport 27%

Taxis 27%

Admission to fairs & exhibitions 27%

Training courses & seminars 27%

Goods 27%

Inter-company charges 27%

Office expenses 27%

Marketing costs 27%

Professional fees & AP invoices 27%

Entertainment

5% / 27%

Accommodation

Food, drink & restaurant services

5% / 27%

Hiring means of transport

27%

Fuel

27%

Public Transport

27%

Taxis

27%

Admission to fairs & exhibitions

27%

Training courses & seminars

27%

Goods

27%

Inter-company charges

27%

Office expenses

27%

Marketing costs

27%

Professional fees & AP invoices

27%

VAT compliance in Hungary.

VAT compliance
in Hungary.

Doing business in Hungary? You’ll need to play by the rules of the Hungarian VAT Act (Act CXXVII of 2007).

Who needs to register?

All businesses engaged in taxable activities must register, as voluntary registration is not permitted and registration is mandatory.

VAT registration in Hungary

VAT filing deadlines in Hungary

Monthly

20th day of the following month

Quarterly

20th day of the month following the quarter

VAT payment deadlines in Hungary

Monthly

20th day of the following month

Quarterly

20th day of the month following the quarter

Digital services in scope

Things to note

Hungary applies VAT on digital services based on the consumer’s location, typically utilizing the OSS system for EU cross-border services.

e-invoicing in Hungary.

e-invoicing
in Hungary.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

Yes

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

Direct/Unregulated Reporting Model

Name of exchange infrastructure

NAV Online Számla

Format(s) used

XML (Base64), paper, PDF

FAQs

Which business expenses are generally eligible for VAT refunds in Hungary?

The following expense types would generally be reclaimable for VAT in Hungary if incurred for business purposes: hiring of means of transport; 50% of vehicle repairs; accommodation, admissions to trade fairs and exhibitions, and general business expenses (e.g., office expenses, professional fees etc).

Are original invoices required to reclaim VAT in Hungary?

For Hungary VAT refunds under the 8th Directive, original invoices are not required, and scans or photocopies can be submitted. For Hungary VAT refunds under the 13th Directive, original invoices must be submitted to the Hungary VAT Authority.

Can businesses still reclaim VAT in Hungary if the invoice contains errors?

Generally, invoices that contain errors are not eligible for a refund of Hungary VAT. However, VAT IT can assist with this service to help obtain compliant invoices for submission in a refund of Hungary in VAT.

Nearby countries.

Explore indirect tax information in these countries:

Austria

Slovakia

Romania

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Navigating VAT in Hungary

Navigating VAT in Hungary

27%

Standard rate

27% VAT

Digital services VAT

Yes, at 27%

Mandate e-invoicing

Yes

Currency

Hungarian Forint (HUF)

Zero-rated items

Exports, intra-community supplies, certain supplies related to international ships and aircrafts, etc.

VAT format

HU followed by 8 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT activities in Hungary

Monthly

20th day of the following month

Quarterly

20th day of the month following the quarter

Monthly

20th day of the following month

Quarterly

20th day of the month following the quarter

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

Yes

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

Direct/Unregulated Reporting Model

Name of exchange infrastructure

NAV Online Számla

Format(s) used

XML (Base64), paper, PDF

FAQs

Related content.

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now

VAT Reclaim on Marketing, Advertising and Design Spend: A Guide for Agencies

Why Economic Nexus Thresholds Are Not the Safety Net You Think They Are

Top 6 Countries Requiring Mandatory E-Invoicing in 2026

Exempt vs Zero-Rated VAT: Key Differences Explained

Your Business Overpaid on US Tariffs. Here’s How to Get That Money Back and Keep Getting It Back.

Can You Reclaim VAT on Staff Entertainment? Rules, Limits and Exceptions

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

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