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VAT taxation of goods in Hungary ― general information for sellers
Goods you sell to Hungary may be taxed according to a certain VAT rate. To determine the VAT rate, you need to know the CN code and the category to which your goods belong. In the case of medical equipment and medical devices, you may need to check the ISO number of such goods.
Goods are defined in Hungary as tangible objects (except money, payment instruments as equivalent to money and -- as a rule -- securities). These also include: building permits, live animals, gas or electricity, heating energy or cooling energy.
How to determine the VAT rate
To check how the goods you sell are taxed in Hungary, you need to determine:
- their category or type
- what is their classification according to the Combined Nomenclature (i.e. taking into account the so-called CN codes -- Combined Nomenclature)
- in some cases ISO codes -- for specific medical goods.
How CN and ISO codes are used to determine the correct VAT rate
Thanks to CN codes, you can assign the appropriate VAT rate to goods. They are assigned based on the nature or type of goods.
However, there are cases where you need to check the ISO code as well. Because for some medical devices and prostheses, catalogued under a specific ISO number, a reduced VAT rate of 5% may be applied. You can find a list of these products in our guidebook).
How to determine the correct CN code
- Determine the category of goods you sell.
- In the Combined Nomenclature list, find the CN code that corresponds to a given category. Explanations of the Combined Nomenclature can be found here.
CN codes allow you to determine whether the goods you sell are taxed at the standard rate or a reduced rate. Hungarian VAT regulations generally set reduced VAT rates for goods classified under certain CN codes.
To determine the VAT rate you need to check:
- the CN code of your product and
- what category your goods is in and what is its description.
In some cases, reduced VAT rates can be applied to certain types of goods, regardless of CN codes but covered by specific ISO codes. Such goods must then have certain characteristics or meet certain conditions. For more information, see Table B in this guidebook.
What VAT rates apply to goods in Hungary
- 27% -- the basic rate applicable to most goods.
- Reduced rates (strictly defined based on the regulations in force in Hungary):
- 18%
- 5%
- 0%
- VAT exemption.
How to avoid errors in assigning the VAT rate to goods
Analyse the nature of the goods you sell and See what VAT rate will be appropriate for them. Sometimes goods that appear similar may have a different VAT classification and, consequently, a different VAT rate.
Example
Transactions involving banknotes and coins used as legal tender are exempt from VAT. However, according to Hungarian VAT regulations, collector banknotes and Coins are considered to be:
- Coins made of gold or silver or other metal
- banknotes that are not normally used as legal tender or have numismatic value
are subject to the basic 27% VAT rate or a special procedure for entities revenue in used goods, collectors' items or investment gold.
You can find a list of goods covered by reduced rates in Hungary in our guidebook (tables A--C).
If the goods you sell are not on the list of goods subject to reduced rates in Hungary, they should most likely be taxed in Hungary at the standard rate of 27%.
