Hungarian VAT registration
What are the Hungarian VAT registration thresholds?
For foreign businesses trading in Hungary that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
For EU VAT registered companies selling goods over the internet to consumers in Hungary, the VAT registration threshold (distance selling) is HUF 8,800,000 per annum.
What information is required to get a Hungarian VAT number and registration
In Hungary a foreign business cannot register for VAT only but must register for all taxes. The Hungarian tax office will require the appropriate registration forms to be completed, and submitted with the following documentation:
- A copy of a VAT certificate (in Hungarian) to prove the business is registered for VAT elsewhere in the EU, if appropriate.
- Articles of Association.
- An extract from the company’s national trade register (in Hungarian).
- A statement (in Hungarian) about the economic activity of the business.
- An original specimen signature of the company’s representatives.
- A power of attorney (if using a fiscal representative e.g. all non-EU businesses).
Where are Hungarian VAT registrations submitted?
Foreign businesses should submit their registration forms to:
Directorate of Exclusive Taxpayers (Kiemelt Adózók Igazgatósága)
Dob utca 75-81
1077 Budapest
Hungary
What is the format of a Hungarian VAT number?
Registration must be completed within 30 days if the correct documentation is supplied and may take as little as one working day. Once the registration has been granted, a unique Hungarian VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Hungary, it includes the prefix HU followed by 8 digits.
Hungarian Number Format
| Country Code | HU |
|---|---|
| Format | 12345678 |
| Characters | 8 characters |
| Notes |
What next?
Once a business has its VAT number, it is free to commence trading, and charging Hungarian VAT. It must comply with the Hungarian VAT compliance rules, and file regular returns (see Hungarian VAT Returns briefing).
Need help with your Hungarian VAT compliance?
Researching Hungarian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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