Summary
- Hungary retains the EU’s highest standard VAT rate at 27%, with reduced rates of 18% (e.g. accommodation, certain foods) and 5% (books, medicines, new residential housing, district heating); from 2026 beef and certain offal drop to 5%. [konyvelo24.com], [vattoolkit.com]
- The domestic small-business exemption threshold rises to HUF 20 million in 2026 (heading to HUF 24m by 2028); non-established foreign businesses face a nil registration threshold and register directly with NAV. [konyvelo24.com], [veroskat.com]
- Hungary runs mandatory real-time invoice reporting (Online Számla / RTIR), and from 1 July 2026 input-VAT reporting (M/K sheets) becomes more detailed, underscoring the shift toward the eÁFA platform. [konyvelo24.com], [vatupdate.com]
Article
Hungary’s VAT system in 2026 remains among the most demanding in the EU. The standard rate stays at 27%—the highest in the bloc—alongside 18% and 5% reduced bands; a targeted 2026 change cuts VAT on beef and certain offal from 27% to 5%. The domestic small-business exemption (alanyi adómentesség) rises to HUF 20 million in 2026, but non-established foreign traders generally cannot use it and must register from their first taxable supply. Administered by NAV, Hungary operates advanced real-time invoice reporting, with more granular input-VAT data (M/K sheets) required from 1 July 2026. Global VAT Compliance’s newly launched 2026 Hungary VAT Guide consolidates rates, registration, returns, invoicing, reverse charge, call-off stock, Intrastat and e-commerce rules into one reference.
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