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Hungary Value Added Tax (V.A.T.)



Hungary VAT
In most cases starting 1.1.2012 Hungary Value Added Tax is payable at a rate of 27% (previous rate- 25%).
There are reduced rates of 18% , relating to hotels and basic food, and 5% rate that relates mainly to products and services such as books and medicines.

Hungary Dates for Filing Reports
Reports must be filed monthly or quarterly with the VAT Authorities, with the report and payment being made by the 20th day of the month following the period relevant to the report.
A monthly return must be made by the owner of a business for which the VAT payable in the previous year was in excess of HUF 1 million.



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