VAT registration in Hungary 2026
VAT registration in Hungary may be required even before the first sale—for example, when moving your own inventory to a Hungarian warehouse. A foreign company without a local branch generally submits Form T201.
In the guide you will find out when a foreign company needs an HU number, what documents to attach to the T201, what the procedure and representation look like, and what to prepare before issuing the first invoice.
VAT registration – key details
VAT registration in Hungary – the most important information
First, establish the obligation based on the transaction. Only then prepare the T201, documents, and representation before NAV.
Competent authority
Foreign entities without a local presence are generally handled by the KAVIG management.
Form
For a foreign company without a branch registered in the Hungarian Companies Register.
EU number
The prefix HU and the first eight digits of the national adószám number.
Universal threshold
There is no single turnover threshold that protects every foreign entrepreneur.
When does a foreign company have to register for VAT in Hungary?
The number is needed when you settle Hungarian VAT yourself or need to demonstrate a local obligation, such as the intra-Community acquisition of your own goods.
| Scenario | Check registration? | Why? |
|---|---|---|
| Moving your own inventory | Yes - before shipping | On the Hungarian side, as a rule, an intra-Community acquisition of goods is created, even though the owner of the goods does not change. |
| Local sales from stock | Yes | The sale of goods located in Hungary may require a local number and VAT to be charged. |
| Import and subsequent sale | Yes - before check-in | You need to link the importer status, the import VAT deduction and the next delivery. |
| Typical B2B service | Often not | If the VAT is correctly settled by the Hungarian buyer via reverse charge and the company has no other local operations. |
| B2C Sales by Union OSS | Depends on stock | OSS can replace registration for qualifying sales from another EU country, but not for local stock. |
| Call-off stock | Requires analysis of conditions | The simplification only works for a known customer and with full records and timely collection of goods. |
HUF 20 million is the SME limit, not the general non-resident threshold
Apart from the specific exemption, the registration obligation may arise from the first activity for which the foreign entrepreneur settles VAT himself.
Hungarian limit
In 2026, the turnover covered by the program rules cannot exceed HUF 20 million.
EU limit
The total annual turnover of the entrepreneur throughout the EU may not exceed EUR 100,000.
Notification before use
An EU company reports its shareholding in its country of residence and receives an EX ID covering Hungary.
Warehouse, import, B2C and delivery with assembly
Registration is assessed for the entire model, not for a single invoice taken out of the chain.
Warehouse and fulfillment
An external operator doesn't automatically assume inventory ownership responsibilities. Download merchandise movement reports and monitor arrival dates.
Import in your own name
Check the number before customs clearance if the company is to deduct import VAT and then sell the goods in Hungary.
B2C Sales
Sales from a Hungarian warehouse to a local consumer do not go to OSS. These are normal domestic sales.
Assembly or installation
If the goods are installed in Hungary and the buyer does not account for VAT, the supplier may require an HU number before fulfillment.
Special procedures limiting the need for registration
Each solution has a closed scope. One additional operation can re-invoke the HU number obligation.
Reverse charge
It may be sufficient if all the company's local transactions are correctly settled by Hungarian buyers.
OSS or IOSS
Covers qualifying B2C sales. Excludes ITC of own goods, local inventory, or ITC from Hungary.
Call-off stock and SME
Simplifications only work if all conditions are met, records are kept and limits are maintained.
What does VAT registration in Hungary look like step by step?
The process starts with the transaction model and ends only after invoices and reporting are correctly set up.
- Analyze the obligation.List the warehouse, transport, import, customers, reverse charge and special procedures.
- Gather documentsPrepare T201, registration document with translation, specimen signature and tax certificate.
- Submit an up-to-date T201.Indicate the correct start date, VAT election, Community number and representation.
- Verify the numberCheck the national adószám and activation of the HU number in the VIES system.
- Start settlementsConfigure invoices, Online Számla, declarations, HUF and warehouse data flow.
Where to apply and what is the T201 for?
A foreign company without a branch submits documents directly to NAV. Typical matters for entities without a local office are handled by the Large Taxpayers' Tax and Customs Directorate, or KAVIG.
What does T201 report?
- identification data of the foreign company,
- date of commencement of business activity,
- VAT elections and notifications,
- the need for a community number,
- financial representative or change of representation.
Assembly method
NAV indicates the option of submitting two copies of the paper form or a single electronic copy. The T201 is also available in ONYA and the ÁNYK program.
Always download the current T201 form and NAV instructions on the day you prepare your application.
Documents for VAT registration in Hungary
The official NAV list for a foreign company without a branch is short, but each document must refer to the correct entity and be consistent with the T201.
Basic set
- current T201 form,
- certified translation of the company registration document into Hungarian,
- specimen signature of the authorized person,
- certificate of tax residence from a foreign tax authority,
- actual start date of business if the application is late.
Pre-Shipment Check
- The name and legal form are identical in all documents.
- The signatory has the right of representation.
- The translation includes the actual document.
- The certificate concerns the same company.
- The start date corresponds to actual operations.
- The community number is marked if needed.
- The representation details are consistent with the power of attorney.
- All scans are legible.
How long does registration take and what about late T201?
NAV doesn't provide a single guaranteed deadline for every foreign company. The process must be planned before the first transaction.
What influences time?
- completeness of T201 and attachments,
- correctness of the translation,
- compliance of registration data,
- way of representation,
- additional NAV questions.
Application after starting a business
The actual start date must be entered in the T201. Historical registration does not eliminate previous infringements and may result in outstanding declarations, VAT, interest, and explanations.
Hungarian VAT number – adószám format and HU number
NAV issues a national tax number, which also serves as a VAT identifier. For EU transactions, a Community number is activated.
National adószám
The standard format is eight digits, plus the VAT code and territorial code. The full number is used for contacts with NAV, declarations, and payments.
EU VAT number
The prefix HU and the first eight digits adószám. It is needed for, among other things, WDT, WNT, and eligible EU services.
Power of attorney for VAT registration
A company from another EU country can act independently or through a proxy. The scope of the authorization should cover specific activities before the NAV.
One-time power of attorney
They are attached to a specific application or submitted in the ongoing case to which they relate.
Permanent power of attorney
You must notify NAV in advance so that the representative can act effectively.
UJEGYKE or ONYA
UJEGYKE may be required for registration. The ONYA portal is accessible if the parties have accepted Hungarian electronic identification.
When is a financial representative needed in Hungary?
An entity established solely outside the EU that is itself required to pay Hungarian VAT on supplies or services must generally appoint a qualified financial representative.
Requirement of residence
The company does not have a proper registered office or permanent establishment in the European Union.
Transaction Condition
She performs supplies or services in Hungary for which she is required to pay VAT.
Representative Condition
The representative must have at least HUF 150 million in capital or an equivalent guarantee and must not be in arrears to NAV.
| Role | When is it used? | Scope and responsibility |
|---|---|---|
| Proxy | Voluntary assistance in registration and contacts with NAV. | He acts within the limits of his authority; there is no statutory joint and several liability applicable to a financial representative. |
| Financial Representative | Generally mandatory for a company established solely outside the EU when it pays Hungarian VAT itself. | Exercising the rights and obligations of a taxpayer; jointly and severally liable with the foreign company. |
| Customs agent | For import clearance and customs formalities. | Handles customs duties; does not automatically replace representation in VAT matters. |
What to do after VAT registration in Hungary?
The HU number doesn't complete the process. You need to assign it to the appropriate transactions and enable local reporting.
Tax settings
- Confirm adószám and activation of HU in VIES.
- Assign a number to warehouses and sales channels.
- Set up Online Számla, if applicable.
- Set frequency 2665 and duty 26A60.
- Prepare rules for conversion into HUF.
Operational process
- Check your current NAV account.
- Set a calendar of warehouse and marketplace data.
- Test your first invoice and report Online Számla.
- Keep track of your contractor numbers.
- Coordinate sales, logistics and declarations.
Forms and deadlines in a separate guide
Once you have your number, check 2665, 2665M, 26A60, nil returns, corrections and payments.
Deleting a VAT number requires closing all operations
A lack of new invoices does not automatically terminate the number. Before reporting termination, close inventory, reports, billing, and representation.
Goods and transactions
Determine if there is any remaining inventory and whether there will be any further sales, returns, IDTs or exports.
Declarations and NAV account
Check the complete set of 2665 and 26A60, rejected Online Számla reports and tax balance.
Representation and documents
Terminate the representation in the appropriate manner and establish a documentation retention period.
The most common mistakes when registering VAT in Hungary
Errors occur both before the T201 is submitted and after the number is assigned.
Before the application
- waiting for HUF 20 million despite WNT reserve,
- shipping the goods before obtaining the number,
- OSS used for local sales,
- confusing VAT with EORI.
In the documents
- different company name in T201 and register,
- no certified translation,
- incorrect signature,
- outdated form or illegible scans.
After registration
- no HU activation in VIES,
- no Online Számla configuration,
- wrong number when selling from stock,
- accountant instead of the required representative.
VAT registration in Hungary 2026 – the most important conclusions
The obligation is analyzed based on the transaction, not the turnover itself. Warehousing, ICT, import, local sale, IDT, or assembly may require an HU number from the first transaction.
Check the obligation
Describe the flow of goods, customer status, import and special procedures.
Submit a current T201
Prepare consistent documents, the correct start date and method of representation.
Start billing
Confirm HU in VIES, set up invoices and proceed to declaration after registration.
VAT Registration in Hungary 2026 – Questions and Answers
Frequently asked questions about obligation, T201, documents, HU number, SME and representation.
Yes, if the customer performs an activity for which they must settle Hungarian VAT themselves, or requires a number for local obligations, such as the intra-Community acquisition of goods. Each model requires analysis of the flow of goods or the place of supply of services.
There is no single universal threshold for every foreign company. Outside the specific SME regime, the obligation may arise from the first relevant transaction.
This is the Hungarian SME exemption limit. A qualifying EU company must also meet the EU limit of €100,000 and register its shareholding in its country of residence. This is not an automatic threshold for all non-residents.
Basically, the T201 form is used to obtain a tax number and make the appropriate declarations, including VAT and Community number.
NAV lists the T201, a certified Hungarian translation of the registration document, a specimen signature of the authorized person, a certificate of tax residence and – in the case of late registration – the actual date of commencement of business activity.
NAV doesn't provide a single, guaranteed deadline for every case. The time depends on the completeness of your documents and any questions from the office. Plan your registration before your first transaction.
The EU number consists of the prefix HU and the first eight digits of the national adószám, for example HU12345678.
In the VIES system. Save the result, date, reference number, and data displayed during verification.
Not only because it registers in Hungary, but it can also act independently or through a simple proxy.
Generally, yes, if it is established solely outside the EU and is required to pay Hungarian VAT on its supplies or services. If it does not incur Hungarian VAT liability, the obligation may not arise.
Only for transactions covered by the procedure. Does not replace the number needed for warehouse, ICT, import, regular local sales, or ICT from Hungary.
This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Hungary, it's important to review the transaction model, commencement date, applicable form, documents, method of representation, HU number, and post-registration obligations.
