Selling to Hungary 2026 — VAT Rates, Rules & Compliance

This guide covers the Hungary-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Hungarian customers.

For the underlying EU mechanisms that apply across all member states, see:

EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Hungary (ÁFA)

In Hungary, VAT is known as ÁFA (általános forgalmi adó). Hungary has the highest standard VAT rate in the EU at 27%. When you sell to a Hungarian consumer under the IOSS scheme, you must charge the correct ÁFA rate at checkout.

Standard Rate: 27%

Applies to the majority of goods: electronics, clothing (including children’s clothing), cosmetics, most digital services (SaaS, downloads, streaming), furniture, and physical goods not listed below.

At 27%, Hungary’s standard rate means VAT accounts for over 21% of the gross selling price — a material consideration when pricing for Hungarian customers.

Reduced Rate: 18%

Applies to a narrow set of categories:

Dairy products (milk, yoghurt, cheese)
Eggs
Wheat flour and bread
Some commercial accommodation services (hotels were moved to 5% in some cases; verify current NTCA guidance)

Reduced Rate: 5%

Applies to:

Some food products (pork, chicken, beef, turkey, certain fish)
Human medicines and pharmaceutical products
Books (print and digital e-books, since 2020)
Hotel and tourist accommodation (certain categories)
Internet access services
Restaurant meals (since 2022 temporary measure made permanent)
Certain energy products

Your e-commerce platform can handle rate overrides, but you must manually assign products to the correct ÁFA categories. Hungary’s 5% rate covers a broader range of physical goods than most EU countries.

Currency: Hungarian Forint (HUF)

Hungary uses the Hungarian Forint (HUF), not the Euro. Hungary is an EU member and is obliged to adopt the Euro eventually, but there is no fixed date. The Forint is not pegged to the Euro and fluctuates.

In practice:

Your checkout should display prices in HUF for Hungarian customers (approximately 390–410 HUF per EUR, but the rate fluctuates)
IOSS returns are filed in EUR; use the ECB exchange rate for the relevant period
Payment processors (Stripe, PayPal) handle HUF automatically
HUF-denominated prices can look large (a €10 item is ~4,000 HUF) — ensure your checkout clearly displays the EUR equivalent if relevant

Selling to Hungarian Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Hungarian consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Hungarian consumer, you must comply with Hungarian ÁFA rules.

IOSS vs non-IOSS in Hungary

If you sell physical goods under €150 to Hungarian consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

The parcel is stopped by Hungarian customs (NAV — Nemzeti Adó- és Vámhivatal)
Magyar Posta (Hungarian Post) or a courier contacts the customer to collect outstanding ÁFA
The hidden cost: carriers add a customs handling fee — typically 500–800 HUF (~€1.50–2.50), though express courier fees are higher
Hungary has a growing e-commerce market; unexpected customs charges reduce conversion and trust

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and correct product descriptions.

Selling to Hungarian Businesses (B2B)

For sales to a VAT-registered Hungarian business, the standard EU B2B rules apply.

Validate the ÁFA-szám. Hungarian VAT numbers start with ‘HU’ followed by 8 digits (e.g., HU12345678). Always validate on VIES before zero-rating the invoice.
Reverse charge. Do not charge VAT. The Hungarian business accounts for ÁFA on their own Hungarian return.
Invoice statement. Your invoice must clearly state “Reverse Charge” or in Hungarian: “Fordított adózás”.

Key Compliance Requirements for Hungary

Invoice retention — 8 years

Hungarian accounting law requires retention of invoices and accounting records for 8 years from the end of the fiscal year.

Invoice requirements

Hungarian invoices must include your VAT number, the customer’s full address, a unique sequential invoice number, the ÁFA rate per line item, and the date of supply. Hungary has strict invoice numbering requirements.

NAV Online Invoicing System (RTIR)

Hungary operates a mandatory real-time invoice reporting system called the NAV Online Invoicing System (Számlázz.hu or Billingo interfaces feed into NAV directly). All Hungarian VAT-registered businesses must submit invoice data to the NAV (Nemzeti Adó- és Vámhivatal) within 24 hours of issuance.

As a non-Hungarian seller without a Hungarian VAT registration, RTIR does not apply directly to you. However, if you sell to Hungarian businesses, they will expect your invoices to be properly structured so they can report them on their end. Mismatched or poorly structured invoices create issues for your Hungarian B2B customers.

High ÁFA rate: pricing impact

Hungary’s 27% rate means that when charging gross (VAT-inclusive) prices, the VAT component is approximately 21.3% of the gross price. For example, a €100 gross sale includes €21.26 of ÁFA. Ensure your checkout clearly communicates the tax-inclusive price for Hungarian consumers.

Growing but price-sensitive market

Hungary’s e-commerce market is growing rapidly, but purchasing power is lower than Western EU averages. The 27% ÁFA rate, combined with HUF exchange rate sensitivity, makes price competitiveness important. Consider whether to display prices inclusive of ÁFA to avoid checkout friction.

Shipping to Hungary: Documentation

Electronic customs data: ensure your carrier transmits customs data electronically to NAV customs.
Accurate descriptions: use specific product descriptions with correct HS tariff codes.
IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.

Selling from a Specific Country?

The Hungary-specific rules above apply to any international seller.

United Kingdom — Post-Brexit, GB sellers shipping to Hungary face standard non-EU customs requirements. Hungary is a mid-sized EU e-commerce market with strong growth.
United States — guide coming soon
Australia — guide coming soon