see also :
– VAT compliance in Hungary
– Intrastat compliance in Hungary
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 18.00 % Milk (excluding mother’s milk which is exempt and milk falling under the 5% rate), dairy products, flavoured milk and products containing cereals, flour, starch or milk.
- VAT – reduced rate : 5.00 % Live pig and pig carcasses, live domestic bovines, sheep and goats and the carcasses and meat of these animals, meat of domestic pig, meat and edible offal of poultry, fresh eggs, milk (excluding mother’s milk which is exempt), edible offal and inner parts of domestic swine, live fish (excluding ornamental fish) or the body/parts/fillet of fish for human consumption including skins, roes, milt and livers thereof and other edible fish offal.
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 % “
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 % Human medical products; radioactive medical isotopes, dietary foods for special medical purposes, medical oxygen (max. 10 or respectively 20 litre capacity, 150 or respectively 200 bar pressure cylinders or formulated in a liquid form, only pharmaceutical grade product)
- VAT – standard rate : 27.00 % Products for veterinary purposes
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – exempted : %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – exempted : %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 % Restaurant meals and food, and supply of non-alcoholic beverages prepared on site.
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 18.00 %
- VAT – reduced rate : 18.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 %
- VAT – reduced rate : 5.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 % Internet access services
- VAT – exempted : %
- VAT – standard rate : 27.00 %
- VAT – exempted : %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 % On an occasional basis
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 % On an occasional basis
- VAT – reduced rate : 5.00 % Braille board (plastic or metal), white walking sticks, Braille typewriters, telephone operator adapters for blind people, Braille watches, leg braces, foot-, hip-, knee-ankle-foot orthosis, accessories for lower limb orthosis, upper limb and lower limb prosthetic systems, C-3 and C-4 orthopaedic shoes, tracheostomy aids (except aids under cat. 09 18 14 06 ISO), electric wheelchair, feeding tube.
- VAT – standard rate : 27.00 % The repair of the above goods
- VAT – exempted : %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 % Supply of residential property with a total net floor space not exceeding 300 m2 (150 m2 in the case of the supply of a multi-unit residential building).
- VAT – standard rate : 27.00 %
- VAT – exempted : %
- VAT – standard rate : 27.00 %
- VAT – exempted : % Social services, with the exception of social catering
- VAT – standard rate : 27.00 %
- VAT – out of scope : % On an occasional basis
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 %
- VAT – reduced rate : 5.00 %
- VAT – margin scheme : %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – exempted : % Services provided by public radio and public TV
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 5.00 % Supply of instrumental music services rendered by performing artists, such as live instrumental music provided in: places serving restauration or entertainment purposes, private events among family members or friends, certain events without admission fee.
- VAT – standard rate : 27.00 %
- VAT – reduced rate : 18.00 % Entrance to open-air festivals
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – margin scheme : %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – exempted : % Services provided by public radio and public TV
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
- VAT – standard rate : 27.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
- Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom