The main reporting obligation for all Hungarian VAT registered entities is the filing of the periodic VAT return.
Taxpayers are generally required to file quarterly VAT returns. The following businesses must submit monthly VAT returns:
- Ìý
•ÌýÌýÌýÌý Newly VAT registered businesses for the first two calendar years of registration.
- Ìý
•ÌýÌýÌýÌý Businesses with net VAT payable or repayable exceeding HUF 1 million in the second year preceding the current year.
- Ìý
•ÌýÌýÌýÌý VAT groups.
Certain businesses are entitled to file annual VAT returns (see 21.31).
Monthly and quarterly VAT returns must be filed by the 20th day of the month
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Web page updated on 17 Mar 2025 16:58