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Hungary - VAT registration guide

Updated by Krisztián Vadkerti, Márton Ráskai and Franciska Magyarné Schilling, PKF Consulting Kft

VAT registration threshold – local establishment	€0

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	Generally, there is no VAT registration threshold in Hungary and the performance of an economic activity for consideration triggers an obligation to register for VAT. �� Voluntary registration is possible provided the business has made or has a firm intention to make taxable supplies and pay VAT in Hungary.

How to register for VAT	Foreign businesses must complete and submit, by post, two copies of the VAT registration application form. �� After VAT registration, foreign businesses are required to communicate with the Hungarian tax authorities electronically and mandatory online filing applies