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Retail tax in Hungary — information for sellers
If you share offers on allegro.hu and dispatch orders to Hungary — you may be subject to tax obligations in this country. Check when the retail tax applies and what it means for you.
What business activities the tax applies to
If you sell to private persons in Hungary (B2C sales), you may be subject to retail tax. You will pay the Hungarian retail tax if your sales value in a given year exceeds the specific tax threshold. Specifically, that refers to a sales value of over 5.36 mln PLN.
For example: if, as a Polish seller on Allegro, you sell your products directly to Hungarian customers — including those who are not taxpayers — you may be subject to the retail tax when you reach the minimum tax threshold.
What the retail tax threshold in Hungary is
Retail tax in Hungary is based on a progressive tax rate. The more you earn from sales in Hungary, the higher the tax percentage you will pay.
The minimum threshold — that is, the net value of the remuneration (without VAT) from the products delivered in Hungary — equals 500 mln HUF, so around 5.36 mln PLN. If your sales do not reach that minimum value, you are not subject to the retail tax.
Further thresholds at which the higher tax rates apply are:
- 30 bln HUF — around 321.37 mln PLN
- 100 bln HUF — around 1.071,31 bln PLN.
What tax rates apply at specific thresholds
In the table below, you can check all the thresholds and related tax rates — applicable for settlements for 2024. Applicable tax rates are updated yearly so they might change in the future.
| Tax base — your sales value used to calculate the tax | Tax rate |
|---|---|
| less than 500 mln HUF | Tax rate 0% |
| more than 500 mln HUF and less than 30 bln HUF | Tax rate 0.15% |
| more than 30 bln HUF and less than 100 bln HUF | Tax rate 1% |
| more than 100 bln HUF | Tax rate 4.5% |
What if you reach the retail tax threshold
If you suspect that in a given tax year your net remuneration (without VAT) from retail sales of products delivered to Hungary will exceed 500 mln HUF — register as a retail taxpayer in Hungary. Upon registration, you will also file your tax returns and pay income tax advances to the Hungarian tax office.
You can get help from the official representative
If you want, you may empower another entity to register your company and file reports on your behalf. Check the details.
The tax threshold applies to the sales value you reach only in a given tax year. If your sales in a given year do not reach 500 mln HUF — you do not need to register or file tax returns. However, you are obliged to monitor your income — so that you have enough time to register before you reach the threshold. Keep in mind that the registration process usually takes from 1 to 3 months.
If you fail to register on time and do it after you have reached the threshold in a given year — the Hungarian tax office may charge you with interests accrued for tardiness as income tax advances. That refers to the tax that should have been paid before it became clear that you would reach the tax threshold.
What the effects of registration with the Hungarian tax office are
When you register your company with the Hungarian tax office, you will get a VAT number.
The VAT number is a tax identification number in Hungary. It is required to fulfill tax obligations, including the ones related to retail tax.
If you register only to settle retail tax — your VAT number, regardless of its name, will not be related to an obligation to pay VAT in that country. If you do not have any VAT obligations in Hungary, your VAT number will only be a technical number used to identify your company as a taxpayer.
How to get help from the official representative
Some accounting offices or consulting companies specialize in representing foreign entities in Hungary. The cooperation with such a company can make your registration with the Hungarian tax office easier. It may also help you file reports and fulfill other obligations.
The law does not require you to establish such a representative — however, it is recommended. The service provider that becomes your representative will facilitate the electronic submission of tax returns and other documents, as well as communication with Hungarian authorities. Before you select the representative, check the available options and choose a trustworthy service provider.
If you want to fulfill the obligations on your own, you need to register with the Hungarian Embassy to access the so-called customer gateway. The knowledge of Hungarian will also be essential.
Download the expert study
Click below to download the full study on retail tax in Hungary. The text prepared by financial experts includes:
- detailed information on useful documents and forms
- hints on registration with the tax office and tax returns
- demonstrative tax calculations with examples
- answers to frequently asked questions.
