Hungarian KFTs operating with customers and suppliers in other EU countries must correctly manage intra-community VAT. Here is a practical guide to the mandatory requirements in 2026.
VIES Registration
The first thing to do is to register with VIES (VAT Information Exchange System). Without VIES registration, the KFT cannot issue intra-community invoices with VAT exemption. Registration takes place at the same time as opening the Hungarian VAT number with the NAV.
Intra-community Invoicing
- Intra-EU supplies of goods: invoice without VAT with "reverse charge" wording and customer's VIES number
- Intra-EU B2B services: invoice without VAT, VAT paid by the customer in their country
- B2C services: VAT of the end consumer's country (OSS mandatory above threshold)
Intrastat Declaration
KFTs with intra-community exchanges exceeding EUR 150,000/year must submit the monthly Intrastat declaration to the KSH (Hungarian Central Statistical Office). Deadline: 15th of the following month.
OSS — One Stop Shop
Since 2021, KFTs selling goods or digital services to EU end consumers can register with the Hungarian OSS to declare and pay VAT for all EU countries with a single quarterly declaration.
Main Deadlines 2026
- Monthly VAT declaration: by the 20th of the following month
- Intrastat: by the 15th of the following month
- Quarterly OSS: January 31, April 30, July 31, October 31
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