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VAT taxation of services in Hungary ― general information for sellers
Services you sell in Hungary may be subject to a certain VAT rate. To determine the VAT rate, you need to prepare appropriate service description.
Services are defined in Hungary as each provision that cannot be categorized as delivery of goods.
If you are a sole trader and you do not sell goods, most likely you provide services.
If you have doubts about how to correctly classify electronic services or discount coupons, check our guidebook and contact your tax advisor.
What VAT rates apply to services in Hungary
The majority of services in Hungary are subject to VAT with the rate of 27%. For some types of services, you may apply the reduced VAT rate or be exempt from VAT. Services subject to the reduced rate are among others: artists' performances (in restaurants, at private family gatherings, and during community events), serving meals and food in restaurants (on site), along with delivery of non-alcoholic beverages, Internet access, etc.
You can check the list of services subject to the reduced rates in Hungary, in table 3.2, in our guidebook.
Examples
Services subject to a 18% VAT rate
Services provided only in order to verify access to open-air events specified by the Hungarian law taking place in Hungary (some open-air musical and dance events).
Services subject to a 5% VAT rate
Artists' performances (in restaurants, at private family gatherings, and during community events), serving meals and food in restaurants (on site), along with delivery of non-alcoholic beverages, Internet access, etc.
Some services are exempt from VAT ― for example, financial and insurance services, rental property, and some educational or medical services.
Different rules may apply to the eCommerce VAT Package. They apply to you only if the seat or fixed establishment of your business is outside the EU.
Electronic services
Generally, these are services that you provide over Internet -- for example, the provision of music, films and games, including games of chance and gambling, online education services, the provision of images, text and information and databases, hosting services, access to websites, remote maintenance of programs and hardware, the provision of software and its updates.
Electronic services are subject to a VAT rate of 27% in Hungary. However, if you have any doubts as to whether Articles you are listing should be classified as an electronic service, please use our guidebook or contact a tax advisor to determine the correct VAT treatment.
Rules regarding taxation of electronic services
If you provide electronic services:
- see if buyer is a taxpayer or not
- determine whether you provide services to the final beneficiary -- in the case of providing services electronically to customers, without our direct participation, you must settle VAT
- if the situation requires it, register in Hungary for VAT purposes -- most European Union countries allow for simplifications (settlement via VAT OSS in the country of identification, e.g. in Poland).
Ticket Sales
Sales of tickets for cultural, artistic, sporting, scientific, educational, entertainment or similar events is treated as the provision of services.
Please also remember that Sales tickets via Allegro may be subject to special procedures (specific listing rules).
Use our guidebook to the VAT classification of items sold in Hungary .
