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

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

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).


Latest Hungarian news

EU moves new B2C VAT liabilities to marketplaces 2021

December 12, 2018

On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..

Hungary VAT registration threshold HUF 12m Jan 2019

 October 17, 2018

Hungary has received permission to introduce an VAT registration threshold for businesses of HUF 12 million from 1 January 2019. This is approximately €48,000,...

Hungary live reporting 1 month on

September 7, 2018

Hungary has declared the 1 July launch of its new live VAT invoice reporting regime a success. Over 250,000 tax payers have now started...