Hungarian taxes and fees you need to pay attention to

Retail tax

• Applies to: all B2C net sales revenue generated in Hungary during a fiscal year by any retail trade activity (both online and offline).
• Rates: are established individually for each fiscal year. The rates for fiscal year 2024 are:
  • 0% up to a base of HUF 500 million;
  • 0.15% at the base between HUF 500 million and HUF 30 billion;
  • 1% on the base between HUF 30 billion and HUF 100 billion;
  • 4.5% on the base exceeding HUF 100 billion.
• Reporting obligations: you need to submit a report with your revenue in Hungary in the following 5 months after the financial year ended.
• Payment obligations:
  • If you had already carried out retail activities in the previous year, based on the revenue declared, the authorities will calculate tax advances that need to be paid in two equal instalments, by the 20th day of the seventh month and tenth month of the tax year.
  • If the taxpayer starts a retail trade activity without a legal predecessor, the advance tax is payable in two equal instalments, first at the same time as the registration and second by the last day of the tax year. 
  • The tax liability is established and declared on the appropriate form by the last day of the fifth month following the last day of the tax year. The difference between the tax for the tax year and the already paid tax advances must also be paid by this date. 
• Registrations required: a Hungarian tax number should be registered with the Hungarian tax authority to comply with reporting and payment obligations of Retail Tax.
• See more details here.

Environmental Product Charge (EPC)

• Applies to: the sales (including online sales) in Hungary of certain product categories and packaging materials that negatively impact the environment. You can find here the products and/or parts, accessories of products that are subject to Environmental Product Charge obligation.  
• Rates: are determined per kilogram per specific products and materials subject to EPC, and you can find them here. Flat-rate scheme can be applied by sellers if the products sold in a calendar year do not exceed a threshold.
• Reporting obligations: EPC returns (for those not applying flat-rate scheme) should be submitted to the Hungarian Tax Authority on a calendar quarter basis by the 20th day of the month following each calendar quarter. Return for those applying flat-rate scheme is due by 20 January following the calendar year.
• Payment obligations: EPC should be paid to the Hungarian Tax Authority following every calendar quarter by the 20th of the month following the calendar quarter via bank transfer.
• ! If a product is subject to both Environmental Product Charge (EPC) and Extended Producer Responsibility Fee (EPR-see info below), you will need to pay only the EPR fee for that product, and in the EPC declaration need to show just the weights with 0 HUF amounts.
• Registrations required: Environmental Product Charge obligation should be announced to the Hungarian Tax Authority within 15 days after the start of the activity. ‘TKORNY’ form should be used for the announcement.
• Find more details here.

Extended Producer Responsibility (EPR) Fee

• Applies to: certain products and packaging materials introduced on the Hungarian market by producers or distributors, in order to assume the financial responsibility for the costs of collection and management of specific types of waste generated by their products.
• Rates: are calculated per kilogram and determined for each type of product. You can find the rates here.
• Reporting obligations: EPR Fee reports should be submitted on the website of the National Waste Management Authority electronically on a calendar quarter basis by the 20th day of the month following each calendar quarter.
• Payment obligations: the concession company that was authorized to organize waste collection and management issues invoices regarding the EPR fee. Invoices are payable within 15 days.
• Registrations required:
  • Environmental Client Number (‘Környezetvédelmi Ügyfél Jel”) should be registered with the National Waste Management Authority;
  • registration for EPR Fee at the National Waste Management Authority;
  • registration with the concession company organizing waste management in Hungary.
• Find more details here.

Public Health Product Charge

• Applies to: the first domestic sales of certain product categories that have ingredients considered as unhealthy by the regulation (such as syrups, soft drinks, sugary products, snacks, treats). You can find the entire list here.
• Rates: are determined per kilogram (or the volume in liters) per specific products subject to Public Health Product Charge. You can find them here.
• Reporting obligations: Public Health Product Charge returns should generally be submitted to the Hungarian Tax Authority in accordance with the VAT reporting frequency by the 20th day of the month following the reference period. Taxpayers not registered for VAT purposes in Hungary should submit their Public Health Product Charge return on a yearly basis, by 25th February of the year following the respective calendar year.
• Payment obligations: Public Health Product Charge liability should be paid to the Hungarian Tax Authority by the submission deadline of Public Health Product Charge return via bank transfer.
• Registrations required: a Hungarian tax number should be registered with the Hungarian tax authority to comply with reporting and payment obligations of Public Health Product Charge.
• Find out more details here.

Blank Carrier Media Fee

• Applies to: carriers placed on the market in Hungary or kept in stock for the purpose of being placed on the market in Hungary that enable digital copying such as: CDs, DVDs, USB flash drives, storage media units integrated into mobile phones, tablets and personal computers (see here the full list).
• Rates: are determined based on the type of product. Please check www.artisjus.hu website for information.
  • General rates can be found here.
  • Rates for Computers can be found here.
• Reporting & Payment obligations: In order to pay the fee, first, a reporting obligation is to be fulfilled about the number / amount and types of imported or manufactured blank recording audio and video recording media, and additional data in connection with their purchase and placing on the market. This is to be done following the official declaration template, to the e-mail address of the designated persons at Artisjus. Based on this, the amount of fee payable will be determined.

Reprographic Equipment Fee

• Applies to: reprographic equipment such as printers, photocopiers, and multifunctional devices (the full list can be found in Government Decree No. 158/2000. (IX. 13.).The fees are to be paid by the manufacturer, in the case of manufacture abroad by the person obliged under the law to pay customs duties, or – in the absence of obligation to pay customs duties – by the person who imports them and by their first domestic distributor, under joint liability.
• Rates: see info about the rates here .
• Reporting & Payment obligations: In order to pay the fee, first, a reporting obligation is to be fulfilled, based on which, the amount of fee payable will be determined. The administration can be carried out via the platform operated by the Hungarian Alliance of Reprographic Rights, currently available after registration through: https://import.reprografia.hu/  

Carbon Border Adjustment Mechanism (CBAM)

• Applies to: carbon-intensive products, such as steel, aluminum, iron and fertilizers, imported to the European Union (‘EU’). This obligation is relevant if you import goods to the EU (e.g. moving goods from outside of the EU to a location within to the EU). See more info about the products here .
• The CBAM obligation is being phased in gradually. Currently in the “transitional period” (from 1 October 2023 to 31 December 2025) no payment obligation should arise but importers are obliged to submit a specific report on their imports of products.
• Rates: the price of CBAM certificates will be calculated as the average of the closing prices of the EU Emissions Trading System market price for each calendar week, expressed in € / ton of CO2 emitted.
• Reporting obligations: reporting declarants must contact the National Climate Protection Authority In Hungary for registration and quarterly reports should be submitted on the EU CBAM Trader Portal no later than the end of the month following the quarterly period.
• Registrations required: from 1 January 2026, only authorized CBAM declarants will be able to import CBAM relevant goods, and importers will have to buy CBAM certificates.

We remind you that the information presented here is of general nature and serves for information purposes only. It only highlights some of the relevant rules and thus it cannot be regarded as comprehensive or advice/recommendation for specific payment calculation. Sellers remain responsible for their obligations to any authorities or organizations.