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With this option, you can select the marketplace — Poland (allegro.pl), Czechia (allegro.cz), Slovakia (allegro.sk) or Hungary (allegro.hu). With that, you can read articles about rules applicable to a foreign marketplace in your default language. If you want to browse articles in a different language, click here.
Taxation of international sales
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.
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 .
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%.
Rules of taxation in Hungary ― general information for sellers
Learn what taxation rules are applicable in Hungary.
If you sell goods or services in Hungary as part of your business activity, you must generally:
- register your business for VAT purposes in Hungary or in your home country
- account for VAT on your sales by adding VAT to each transaction, especially if the goods or services are sold to consumers
- apply the appropriate VAT rate
- settle the tax, i.e. submit the appropriate tax return and pay the resulting VAT amount.
In accordance with the regulations, we do not settle VAT on sales made on our platform if your company's headquarters or permanent place of business is in the territory of the European Union. In this case, you must settle the VAT yourself , at the appropriate tax rate, regardless of the VAT rate you declared to us.
To settle VAT correctly you need to know:
- what is the subject of your sale -- you need to know whether you sell goods, services or other services that are outside the scope of VAT)
- in which country VAT is due (for example Hungary)
- what is the correct VAT rate
- how much VAT you have to pay and how to do it.
When do we settle VAT on transactions on Allegro?
From July 1, 2021, we settle VAT on some so-called B2C transactions. business to client) transactions carried out on our platform by sellers from outside the European Union, i.e. those who:
- they do not have a registered office or permanent place of business in the EU and
- ship goods located and permitted for circulation in the EU to consumers in the EU.
In such cases, we are obliged to:
- determining the correct VAT rate for goods or services
- collection of VAT from transactions and
- VAT payments to the tax authorities.
We may also be required to collect VAT for certain B2C transactions involving services -- this mainly applies to the sale of electronic services.
When you settle VAT on your transactions yourself
You calculate, declare at the correct rate and pay VAT to the tax authorities if:
- you are a seller with a registered office or permanent place of business in the territory of the European Union, for example in Poland
- you Sales as part of your business activity, which means that you act as a VAT payer
- transaction is subject to VAT in the European Union, for example in Poland or Hungary.
This applies to both B2C and B2B transactions.
Who might be affected by VAT rates or other tax parameters on the platform?
VAT rates and other tax parameters may be important:
- for sellers from outside the European Union whose Sales are subject to the so-called e-commerce VAT Package and, as a consequence, Allegro is obliged to settle VAT on such sales - applies to all markets on Allegro.
- for sellers interested in conducting B2B sales within Allegro Biznes -- in the case of allegro.pl .
Sellers from the European Union, for example Polish , do not have to declare VAT rates, but they can do so for the purposes of Allegro Biznes .
Sellers may voluntarily declare:
- the right to apply a reduced VAT rate for individual offers
- classification of the subject Offers as goods or services
- grounds for excluding Offers from the scope of the so-called e-commerce VAT Package.
Please note that you most likely sell goods or services that are subject to the basic tax rate of 27% in Hungary.
In the case of sellers from outside the European Union who have not declared their VAT rate for the purposes of e-commerce VAT settlement, we assume that the subject of the sale are goods subject to the basic rate (in Hungary, the rate is 27%).
How are goods and services defined in Hungary?
In Hungary, goods are defined as tangible objects (except money, payment instruments as equivalent to money and -- as a rule -- securities). These also include: building permits, live animals, gas, electricity, heating and cooling energy.
Goods in Hungary are, for example : books, clothes, toys, household appliances, gas.
Learn more about taxation of goods in Hungary .
Services are defined in Hungary as any provision that is not treated as delivery of goods.
Examples : software licenses, Sales of access (subscriptions) to music and entertainment platforms, Sales of licenses, gaming accounts, transport, catering and restaurant services, consulting and accounting services, etc.
Learn more about service taxation in Hungary .
Some services are not subject to VAT as goods or services.
VAT rates in Hungary
The VAT rates in Hungary are:
- 27% - the basic rate applicable to most benefits
- Reduced rates -- strictly defined in Hungarian regulations:
- 18%
- 5%
- ZW ― i.e. tax exemption or 0%.
You can check the rates applicable in Hungary on the EU VAT rate finder.
VAT rate 0%
We do not allow declaring a 0% VAT rate for:
- individual transactions - for technological reasons, on Allegro you declare a 0% rate by declaring VAT exemption for a given product
- ICT transactions (understood as deliveries from one European Union country to another as part of a B2B transaction), regardless of the type of goods.
If you want to apply the 0% VAT rate for ICT , confirm the conditions necessary for Credits a given transaction as ICT and the possibility of taxing it at the 0% rate.
Additional information
See the guidebook to VAT classification of items sold in Hungary .
Transactions out of scope of VAT and other VAT treatments in Slovakia ― general information for sellers
Transakcje nieobjęte zakresem podatku VAT i inne sposoby rozliczania podatku VAT w Słowacji ― ogólne informacje dla sprzedających.
In some cases, sales is not treated as delivery of goods or provision of services. That concerns, for example, the sales of:
- secure online payment cards
- prepaid cardscoins and bills that are not normally used as legal tender or have numismatic value.
Money equivalent
The money equivalent refers to prepaid cards or secure online payment cards (for example, "paysafe" cards) ― in other words, cards that allow cash exchange or exchange of funds deposited in your bank account for "electronic money" to be used in the form of a prepaid card. Money collected on the prepaid card allows customers to pay multiple select entities for goods or services bought online. Neither the issuer nor the distributor of prepaid cards know how the customer uses their card ― namely, what goods or services they pay for, or what entity they buy them from.
In the case of the sale of a prepaid card or electronic money, such delivery should generally remain outside the scope of VAT and e-commerce VAT.
On the other hand, some transactions, for example, of collectibles such as bills and coins, which are generally not used as legal tender or have numismatic value, are subject to VAT ― the standard VAT rate of 23% or the special VAT margin scheme applies.
Vouchers and other unspecified articles
If you are unable to determine what the subject of your sale is, see whether it is a voucher, discount coupon, or ticket. If you have any doubts, contact your tax advisor.
What a voucher is
A voucher is an instrument in electronic or physical form:
- which involves an obligation to accept it as remuneration or partial remuneration for the supply of goods or provision of services, and
- where the goods or services to be supplied or the identity of potential suppliers are indicated on the voucher or related documentation, including the terms of use of such instruments.
The name or title of the instrument is not decisive.
What a voucher is not
Cinema or museum tickets, post stamps, and the like are not considered vouchers. Learn more about selling tickets.
Discount instruments that entitle the holder to a discount on the purchase of goods or services, but do not confer the right to receive such goods or services, are not considered vouchers.
Voucher types
For VAT purposes, there are two types of vouchers:
- SPV (single-purpose voucher)
- MPV (multi-purpose voucher)
The taxation depends on the type of voucher that is being sold.
A single-purpose voucher (SPV) is a voucher for which the following elements are known at the time of issue:
- place of delivery of the goods or services to which the voucher applies, and
- the VAT rate applicable to such goods or services.
A voucher that meets these conditions may be considered an SPV only if the delivery to which it relates is subject to taxation at a single VAT rate. In the case of an SPV, the subject of the voucher and the applicable VAT rate are known at the time of issuance of the SPV voucher. The VAT tax is due in the period in which it is transferred.
A multi-purpose voucher (MPV) is a voucher that is not an SPV.
MPVs can be used to purchase a wide range of goods and services, which are subject to different VAT rates and may have different places of supply.
The voucher is an MPV if the subject of delivery or the VAT due is unknown. The issue or transfer of an MPV does not require the payment of VAT. The VAT tax becomes payable only when the MPV voucher is redeemed.The transfer or issue of an MPV by a taxpayer to another taxpayer should remain outside the scope of VAT taxation and e-commerce VAT taxation.
Goods subject to excise taxation
Excise products include specific energy products, alcoholic beverages, and tobacco products, as defined in EU regulations.
Goods subject to excise taxation are not subject to standard provisions on distance sales of goods and may be taxed separately based on specific provisions.
Additional information
Check our guidebook on VAT classification on products sold in Slovakia.
Learn more
Rules of taxation in Slovakia ― general information for sellers
VAT taxation of goods in Slovakia ― general information for sellers
VAT taxation of services in Slovakia ― general information for sellers
