Questa guida offre una panoramica dell'IVA in Ungheria, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno dell'Ungheria.
L'Ungheria ha l'aliquota IVA più alta dell'UE, pari al 27%.
Le imprese straniere che sostengono spese soggette a IVA in Ungheria possono richiederne il rimborso.
Fai affari in Ungheria? Dovrai rispettare le regole della legge ungherese sull'IVA (Legge CXXVII del 2007).
Tutte le imprese che svolgono attività imponibili devono registrarsi, poiché la registrazione volontaria non è consentita ed è obbligatoria.
L'Ungheria applica l'IVA sui servizi digitali in base alla posizione del consumatore, utilizzando in genere il sistema OSS per i servizi transfrontalieri dell'UE.
I seguenti tipi di spese sono generalmente rimborsabili ai fini IVA in Ungheria se sostenute per motivi di lavoro: noleggio di mezzi di trasporto; 50% delle riparazioni di veicoli; alloggio, ingressi a fiere e mostre e spese generali di lavoro (ad es. spese d'ufficio, onorari professionali, ecc.).
Per i rimborsi IVA in Ungheria ai sensi dell'ottava direttiva, non sono richieste le fatture originali ed è possibile presentare scansioni o fotocopie. Per i rimborsi IVA in Ungheria ai sensi della tredicesima direttiva, è necessario presentare le fatture originali all'autorità fiscale ungherese.
In genere, le fatture che contengono errori non danno diritto al rimborso dell'IVA ungherese. Tuttavia, VAT IT fornire assistenza con questo servizio per aiutare a ottenere fatture conformi da presentare per il rimborso dell'IVA ungherese.
Esplora le informazioni sulle imposte indirette in questi paesi:
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