Registration for VAT by foreign taxpayers

Foreign taxpayers must register for VAT if they have a VAT liability in Hungary.

Kulcsszavak: registration for VAT VAT VAT registration taxable activity taxable event registration change cancel termination

Foreign taxpayers must register for VAT if they are required to pay VAT or comply with other VAT-related administrative obligations on account of an activity they conduct or if the place of supply is in Hungary.

Registration for VAT is different from establishment for the purposes of engaging in an economic activity (seat, permanent establishment).

 

Registration for VAT is compulsory, for example, in the following cases:

  1. sales from a warehouse in Hungary,
  2. sales at farmers’ markets and fairs.

 

Non-individual taxable persons (such as businesses, undertakings) can register, change their registration data or cancel their tax number using form no. ‘T201, whereas private individuals may use form no. ‘T101.

Private individuals may be in need of a tax identification code which they can apply for on form ‘T34.

 

You must register before starting a taxable activity.

 

On the form, you must give the details (name, address) of your undertaking, indicate the activities you wish to conduct, make a statement on VAT, choose the exchange rate – either the one published by the National Bank of Hungary or the one set by the European Central Bank – you wish to apply to convert the VAT base denominated in a foreign currency to HUF, and in case of late registration, the day you started your activity.

 

Taxpayers established in a non-EU country must appoint a financial representative if they register for VAT.

 

You can submit your application for registration to the Large Taxpayers’ Tax and Customs Directorate of the National Tax and Customs Administration (1410 Budapest, Pf.: 138.) in paper (two copies) or electronic form. To submit your application electronically, you must register on the Customer Portal.

 

Changes in registration data or termination of the taxable activity must be reported (notified) within 15 days from occurrence of the change.

 

Your registration will remain valid for an indefinite term even with no actual turnover.

 

You can cancel your registration any time: the tax authority will cancel your tax number if so requested on the form used for registration provided you have no outstanding tax debt. You are not required to attach documents to this application.

You may be required to pay default penalty.

Taxpayer (form ‘T201 / form ‘T101):

Registration: before commencement of the activity;

Reporting change or termination: 15 days.

 

Tax authority:

Time limit for processing forms: 30 days.

Form ‘T201

in electronic form or in paper form in 2 copies

Documents to be sent as attachment:

 

Form ‘T101

in electronic form or in paper form in 2 copies

Documents to be sent as attachment:

 

To submit forms ‘T101 and ‘T201, you must use the General Form-filling Software (ÁNYK):

https://nav.gov.hu/nav/letoltesek/nyomtatvanykitolto_programok

 

Electronic forms can be filled out and submitted also with the online form-filling application (ONYA) (https://onya.nav.gov.hu).

The procedure is free of charge and duties

Large Taxpayers’ Tax and Customs Directorate of the National Tax and Customs Administration

Large Taxpayers’ Tax and Customs Directorate of the National Tax and Customs Administration

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Act CXXVII of 2007 on Value Added Tax

Act CL of 2017 on the Rules of Taxation

Government Decree No 465/2017 of 28 December 2017 on the Detailed Rules of Tax Administration

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