5%, 18% and 27%
HUF 100.000 (quarterly application)
HUF 13.000 (yearly application)
No refund to non-EU businesses.
VAT can be reclaimed on:
Only if the invoice contains all required information.
All invoices must contain:
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Simplified invoices are accepted.
The payment dates of the invoices determines the refund period.