Esta guía ofrece una visión general del IVA en Hungría, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Hungría.
Hungría tiene el tipo impositivo del IVA más alto de la UE, con un 27 %.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Hungría pueden solicitar su devolución.
¿Haces negocios en Hungría? Tendrás que cumplir las normas de la Ley del IVA húngara (Ley CXXVII de 2007).
Todas las empresas que realicen actividades sujetas a impuestos deben registrarse, ya que no se permite el registro voluntario y el registro es obligatorio.
Hungría aplica el IVA a los servicios digitales en función de la ubicación del consumidor, utilizando normalmente el sistema OSS para los servicios transfronterizos de la UE.
Los siguientes tipos de gastos suelen ser reembolsables en concepto de IVA en Hungría si se incurren con fines comerciales: alquiler de medios de transporte; 50 % de las reparaciones de vehículos; alojamiento, entradas a ferias y exposiciones, y gastos generales de la empresa (por ejemplo, gastos de oficina, honorarios profesionales, etc.).
Para las devoluciones del IVA en Hungría en virtud de la Octava Directiva, no se requieren las facturas originales, sino que se pueden presentar escaneos o fotocopias. Para las devoluciones del IVA en Hungría en virtud de la Decimotercera Directiva, se deben presentar las facturas originales a la autoridad fiscal húngara.
Por lo general, las facturas que contienen errores no son elegibles para el reembolso del IVA de Hungría. Sin embargo, VAT IT ayudar con este servicio para obtener facturas que cumplan con los requisitos para su presentación en un reembolso del IVA de Hungría.
Explore la información sobre impuestos indirectos en estos países:
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