Tax rate by region Hungary

New users should select the “Union Scheme” option, while established taxable persons should choose the “non-Union Scheme” option. To register on Hungary’s MOSS Portal, the company must provide its full name and identification number. Upon successful registration, they will receive an email with an activation link, allowing them to access the MOSS portal using their email and password.

For taxable persons not established in the EU (non-Union scheme), the following information is required:

Company name and trading name (if different)
Full postal address, email address, and website
Name and phone number of the contact person
BIC number
National tax number (if applicable)
Country of business establishment
IBAN or OBAN number
An electronic declaration confirming the business is not registered for VAT within the EU
Date of commencement of using the scheme

E-books, images, movies, and videos, whether purchased from platforms like Shopify or accessed through services like Netflix, are typically classified as “Audio, visual, or audio-visual products” in tax terminology. Downloadable and streaming music, whether buying an MP3 or using services like SoundCloud or Spotify, also fall into the audio category.

This category further includes cloud-based software and as-a-Service products, such as Software-as-a-Service (SaaS), Platform-as-a-Service (PaaS), and Infrastructure-as-a-Service (IaaS). Additionally, it covers websites, site hosting services, internet service providers, online ads, and affiliate marketing.

Late Filing Penalties:
A fine up to HUF 500,000 (approximately €1,406) may be imposed for failing to file a VAT return or for late submission. This penalty can apply per tax return.
Incorrect Returns:
If a VAT return is incomplete or incorrect, a penalty of up to HUF 100,000 (about €270) may be charged.
Late Payment Penalties:
Interest on late VAT payments is calculated daily, based on the central bank lending rate plus 5 percentage points, divided by 365. If the tax authority discovers a tax liability during an audit, a penalty of 50% of the tax due may be imposed on the taxpayer.
Non-Compliance:
For non-registration or late registration, a default penalty up to HUF 500,000 can be applied.
Risky Taxpayers:
Additional penalties may apply to risky taxpayers, which can be up to 150% of the general late payment interest rate.