see also :
INTRASTAT in Hungary
VAT rates in Hungary

GENERIC INFORMATION

Hungary is a European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=321/1577833200

VAT local name :
Általános forgalmi adó

VAT number format in Hungary :
HU12345678-2-34

Date of introduction of VAT in Hungary :
1 January 1988

Local transposition of EU Directive :
Act CXXVII of 2007 on value added tax.

Competent authority :
Ministry for National Economy
(www.kormany.hu/en/ministry-for-national-economy)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://www.nav.gov.hu/

HOW VAT IS APPLIED IN Hungary

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Hungary :
See our section for detailed VAT rates applied in Hungary

INTRASTAT and EUROPEAN SALES LIST IN Hungary

Form and submission of ECSL in Hungary :
18A60
Form and submission of Intrastat in Hungary :
15th of following month

VAT COMPLIANCE IN Hungary

Form name(s) : 1865A / 1965M for VAT Book

Monthly VAT returns :

Conditions to submit monthly returns in Hungary :
Newly registered taxpayers, large taxpayers

and VAT groups
Due date of monthly returns in Hungary :
20 days after the end of each tax period
When to pay VAT under monthly return scheme in Hungary :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Hungary :
Default
Due date of quarterly returns in Hungary :
20 days after the end of each tax period
When to pay VAT under quarterly return scheme in Hungary :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Hungary :
Small taxpayers with no EU VAT number in at least the third year of registration
Due date of yearly returns in Hungary :
25 February of the following tax year for return and payment

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Hungary

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