Ce guide fournit un aperçu de la TVA en Hongrie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Hongrie.
La Hongrie a le taux de TVA le plus élevé de l'UE, à 27 %.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Hongrie peuvent éventuellement la récupérer.
Vous faites des affaires en Hongrie ? Vous devrez respecter les règles de la loi hongroise sur la TVA (loi CXXVII de 2007).
Toutes les entreprises exerçant des activités imposables doivent s'enregistrer, car l'enregistrement volontaire n'est pas autorisé et l'enregistrement est obligatoire.
La Hongrie applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
Les types de dépenses suivants sont généralement remboursables au titre de la TVA en Hongrie s'ils sont engagés à des fins professionnelles : location de moyens de transport ; 50 % des réparations de véhicules ; hébergement, entrées à des salons et expositions, et dépenses professionnelles générales (par exemple, frais de bureau, honoraires professionnels, etc.).
Pour les remboursements de TVA en Hongrie au titre de la 8e directive, les factures originales ne sont pas requises et des scans ou des photocopies peuvent être fournis. Pour les remboursements de TVA en Hongrie au titre de la 13e directive, les factures originales doivent être fournies à l'administration fiscale hongroise.
En règle générale, les factures contenant des erreurs ne peuvent pas faire l'objet d'un remboursement de la TVA hongroise. Cependant, VAT IT vous aider à obtenir des factures conformes à soumettre dans le cadre d'une demande de remboursement de la TVA hongroise.
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Ce webinaire explique comment les entreprises américaines peuvent identifier et récupérer la TVA étrangère, en détaillant des concepts clés tels que la réciprocité et en mettant en évidence les occasions de remboursement souvent manquées.
