Hungary Expands 5% VAT Rate to More Fresh, Chilled, and Frozen Domestic Cattle Products

• Hungarian tax law expands the 5% reduced VAT rate to include certain fresh, chilled, or frozen meat and slaughter by-products of domestic cattle.
• Products must meet both specific Combined Nomenclature (CN) tariff headings and legal definitions to qualify.
• Only raw, unseasoned meat and offal in Chapter 2 of the CN are eligible; cooked, seasoned, breaded, or Chapter 16 products are excluded.
• Temporary processing like chilling, freezing, or packaging does not disqualify products from the reduced rate.
• Correct CN classification and strict adherence to EU customs definitions are essential for eligibility.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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