VAT RATES – Hungary

see also :
– VAT compliance in Hungary
– Intrastat compliance in Hungary

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – standard rate : 27.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 27.00 %
Agricultural inputs
• VAT – standard rate : 27.00 %
Cut flowers and plants for decorative use
• VAT – standard rate : 27.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• 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.
Cut flowers and plants for food production
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 27.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 27.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 27.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – standard rate : 27.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 27.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 27.00 %
Footwear – Children
• VAT – standard rate : 27.00 %
Footwear – Adult
• VAT – standard rate : 27.00 %
Furs
• VAT – standard rate : 27.00 %
children nappies
• VAT – standard rate : 27.00 %
“
clothing – Adults ”
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 27.00 %
Petroleum products – Heating oil
• VAT – standard rate : 27.00 %
Petroleum products – LPG
• VAT – standard rate : 27.00 %
Petroleum products – Lubricants
• VAT – standard rate : 27.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• 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

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 27.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 27.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 27.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – reduced rate : 5.00 %
Energy products – Electricity
• VAT – standard rate : 27.00 %
Energy products – Firewood
• VAT – standard rate : 27.00 %
Energy products – Natural gas
• VAT – standard rate : 27.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 27.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – standard rate : 27.00 %
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)
• VAT – standard rate : 27.00 %
Treatment of waste and waste water
• VAT – standard rate : 27.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 27.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – standard rate : 27.00 %
Domestic transport of passengers – by inland waterway
• VAT – standard rate : 27.00 %
Domestic transport of passengers – by rail
• VAT – standard rate : 27.00 %
Domestic transport of passengers – by road
• VAT – standard rate : 27.00 %
Domestic transport of passengers – by sea
• VAT – exempted : %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by sea
• VAT – exempted : %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
Bars and cafés
• VAT – standard rate : 27.00 %
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 27.00 %
• VAT – reduced rate : 5.00 % Restaurant meals and food, and supply of non-alcoholic beverages prepared on site.
Take Away
• VAT – standard rate : 27.00 %
• VAT – reduced rate : 18.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 18.00 %
Bars and cafés – night clubs
• VAT – standard rate : 27.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 27.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – reduced rate : 5.00 %
Periodicals (as listed in annex III)
• VAT – reduced rate : 5.00 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 27.00 %
• VAT – reduced rate : 5.00 % Internet access services

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
• VAT – standard rate : 27.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %
• VAT – standard rate : 27.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 27.00 %
Construction work on new buildings
• VAT – standard rate : 27.00 %
Supplies of new buildings
• VAT – standard rate : 27.00 %
• VAT – reduced rate : 5.00 % On an occasional basis
• VAT – standard rate : 27.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – standard rate : 27.00 %

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)
• VAT – standard rate : 27.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – standard rate : 27.00 %
• VAT – reduced rate : 5.00 % On an occasional basis
Medical equipment for disabled persons (as listed in annex III)
• 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
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)
• VAT – exempted : %
Social housing (as listed in annex III)
• 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).
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – standard rate : 27.00 %
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)
• VAT – exempted : %
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – standard rate : 27.00 %
• VAT – exempted : % Social services, with the exception of social catering

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – standard rate : 27.00 %
• VAT – out of scope : % On an occasional basis
E-books
• VAT – standard rate : 27.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – standard rate : 27.00 %
Jewels
• VAT – standard rate : 27.00 %
Books on other physical means of support (as listed in annex III)
• VAT – reduced rate : 5.00 %
Books (as listed in annex III)
• VAT – reduced rate : 5.00 %
Taxation of works of art, collector’s items and antiques
• VAT – margin scheme : %
• VAT – standard rate : 27.00 %
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 27.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 27.00 %
• VAT – exempted : % Services provided by public radio and public TV
Writers, composers etc. (as listed in annex III)
• 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.
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – standard rate : 27.00 %
• VAT – reduced rate : 18.00 % Entrance to open-air festivals
Admission to sporting events (as listed in annex III)
• VAT – standard rate : 27.00 %
Use of sporting facilities (as listed in annex III)
• VAT – standard rate : 27.00 %
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 27.00 %
TV licence (as listed in annex III)
• VAT – standard rate : 27.00 %
• VAT – exempted : % Services provided by public radio and public TV

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 27.00 %
Services supplied by lawyers
• VAT – standard rate : 27.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 27.00 %

Detailed VAT rates – sell goods or services in Austria
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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