VAT rates in Hungary – RetailForce

Hungarian VAT (Általános forgalmi adó (áfa)) is divided into the following rates (as of 02/2024):

Type	Designation	Rate	Desctiption
Standard rate / Standard tax rate	-	27%
Intermediate rate	-	18%	Milk and dairy products Products made from cereals, flour, starch and milk Admission to music and dance events
Reduced rate	-	5%	Medicinal products, traditional herbal medicines, medical radioactive isotopes, infant formula for special medical purposes and breast milk substitutes Medical products Books, newspapers, magazines and sheet music Livestock or meat from livestock, offal (pork, beef, sheep, goat, fish suitable for human consumption) Sale of real estate Commercial accommodation services district heating Internet access services
Certain products with tax stamp (AJT - adójegyes)	AJT "adójegyes"	-	Alcohol Tobacco products
Tax exempt	AM/TAM "adómentes"	0%	Postal services Nursing and medical services Services in the education sector (Folk) art Services NGO services Insurance and financial services and others

A complete list of products and services that fall under the respective VAT classes can be found in Annex 3 of the Hungarian General VAT Act.

Mapping

The mapping of the different tax classes in the RetailForce DOM (Document Object Model) can be found in the country properties Hungary (fiscalCountryProperties).