Hungary VAT registration threshold
The turnover at which VAT/GST registration becomes compulsory in Hungary, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
| Current value | 20000000 HUF |
|---|---|
| In force from | 2026-01-01 |
| Official source | NAV (National Tax and Customs Administration) information page: 'Az alanyi adómentesség választására jogosító értékhatár 2026-tól 18 millió forintról 20 millió forintra, 2027-től 22 millió forintra, 2028-tól pedig 24 millió forintra emelkedik.' — plus NAV two-limb wording 'sem a 2024. naptári évben ténylegesen, sem a 2025. naptári évben észszerűen várhatóan... nem haladja meg'. |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Two-limb calendar-year test (Áfa tv. 188. § (1)): the alanyi adómentesség (personal/subjective exemption) may be applied only if domestic consideration neither ACTUALLY exceeded the cap in the preceding calendar year nor is REASONABLY EXPECTED to (nor actually does) exceed it in the current calendar year — 'sem a ... naptári évben ténylegesen, sem a ... naptári évben észszerűen várhatóan, illetve ténylegesen nem haladja meg'. NON-ESTABLISHED SUPPLIERS: The exemption is available only to taxable persons established (or resident) in Hungary under Áfa tv. 187. §; other non-established suppliers have a nil threshold — Hungarian VAT obligations from the first taxable transaction. Since 1 Jan 2025 (Directive (EU) 2020/285 transposition) an EU-established small enterprise can apply the Hungarian exemption through the cross-border SME scheme if its Union annual turnover is within EUR 100,000 and it holds an 'EX' identification in its home state; non-EU businesses remain at nil threshold. IMPORTED DIGITAL SERVICES: Zero threshold for imported B2C digital/TBE services: a non-EU supplier owes 27% Hungarian VAT from the first sale to a Hungarian consumer and may use non-Union OSS; EU suppliers have the separate EUR 10,000 EU-wide TBE/distance-sales micro-threshold. The HUF exemption cap is irrelevant to foreign digital sellers outside the EU SME scheme. Engines get Hungary wrong three ways. (1) It is really a nil-registration jurisdiction: every taxable person must obtain a tax number from commencement; the HUF cap is an ELECTIVE exemption (declaration required), not a registration threshold. (2) The cap is on an escalator written into 188. § (2): 20m (2026) → 22m (2027) → 24m (2028); 2025 was 18m by decree retroactive to 1 Jan 2025 with an election window to 28 Feb 2025; 2024 was 12m. (3) Transitionals repeatedly waive the normal bar: exceeding the cap ends the exemption at the breaching supply and ordinarily blocks re-election for two years, but the 2025 decree and the 2026 amendment allowed election even where the prior-year (lower) cap had been exceeded (e.g. 2026 election allowed despite exceeding 18m in 2025, within 20m). Forward-look limb means one large expected contract can bar the election for the whole year. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://euroref.dev/v1/hu/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hu/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hu/vat-registration-thresholdOther Hungary series: MNB central bank base rate (jegybanki alapkamat) · ÁFA standard rate (általános forgalmi adó, általános adómérték) · Minimum wage (kötelező legkisebb munkabér / minimálbér), monthly gross · Public holidays (munkaszüneti napok) · CPI inflation (fogyasztóiár-index, year-on-year) · Corporate income tax rate (társasági adó) · Personal income tax rate (személyi jövedelemadó), flat · Statutory default interest (késedelmi kamat) · MNB official exchange rates