VAT Atlas · entry № 13 · current as of April 2026
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Hungary
Member of EU · Hungarian forint · code HUStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Hungary.
Standard rate
27%
Reduced 18% dairy, bakery products, accommodation, restaurant services
Super-reduced 5% books, pharmaceuticals, medical devices, pork, poultry, eggs, fish
Zero-rated 0% exports, intra-EU supplies
Threshold 12 000 000 HUF ~€30,000
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Nemzeti Adó- és Vámhivatal (NAV)
Invoice language Hungarian
Reverse charge Domestic reverse charge applies to construction, scrap metal, grain, and certain agricultural products. Standard EU reverse charge for intra-Community B2B services.
Digital services B2C digital services to Hungarian consumers are taxed at 27% (the highest in the EU). Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing can result in a default penalty up to HUF 500,000. Late payment triggers interest at the central bank base rate plus 5 percentage points.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers must be shown
- Invoice must be issued within 15 days of supply
- All invoices above HUF 100,000 VAT must be reported to NAV in real time (RTIR)
- Invoices must be stored for 8 years
Frequently Asked Questions
What is the standard VAT rate in Hungary?
The standard VAT rate in Hungary is 27%.
What are the reduced VAT rates in Hungary?
18% (Reduced): applies to dairy, bakery products, accommodation, restaurant services. 5% (Super-reduced): applies to books, pharmaceuticals, medical devices, pork, poultry, eggs, fish.
What is the VAT registration threshold in Hungary?
The VAT registration threshold in Hungary is 12 000 000 HUF. ~€30,000
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