General (Hungary)
Hungarian VAT applies at the standard rate of 27% to any supply of goods or services other than:
- Ìý
•ÌýÌýÌýÌý exempt supplies (see 21.46);
- Ìý
•ÌýÌýÌýÌý zero-rated supplies (exempt with right to deduct) (see 21.50);
- Ìý
•ÌýÌýÌýÌý reduced-rated supplies (see 21.51);
- Ìý
•ÌýÌýÌýÌý supplies by non-taxable persons (see 21.52); and
- Ìý
•ÌýÌýÌýÌý supplies not made by way of business (see 21.53).
'Supply of goods' means the transfer of the ownership of tangible property, or
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Web page updated on 17 Mar 2025 17:36