Hungary VAT (ÁFA) Tax Invoice Calculator
Compute Hungarian value-added tax forwards from net base or extract ÁFA backwards from gross invoice total.
Direct Statutory Calculation Result
Calculation Parameters (Act I of 2012, Itv., NAV & Tax Codes)
Statutory Itemized Breakdown
| Statutory Element | Assessed Value | Legal Reference & Notes |
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Frequently Asked Statutory Questions
What is the standard ÁFA (VAT) rate in Hungary?
Hungary has the highest standard VAT rate in the European Union at 27%, governed by Act CXXVII of 2007 on Value Added Tax.
What goods and services qualify for the reduced 18% ÁFA rate?
The 18% reduced rate applies specifically to commercial lodging and hotel accommodation services, staple foods including milk, dairy products, and grain/bakery goods.
What qualifies for the super-reduced 5% ÁFA rate?
The 5% rate applies to books, newspapers, pharmaceuticals, medical equipment, newly built residential properties (up to 150 m² apartments or 300 m² houses), district heating, and restaurant food and non-alcoholic drink services.
What is the formula to extract 27% ÁFA from a gross invoice?
To extract ÁFA from a gross price: Net = Gross ÷ 1.27. The ÁFA amount = Gross − Net, or directly Gross × (27 / 127) ≈ Gross × 21.2598%.
What is the statutory threshold for VAT exemption (alanyi adomentesseg - AAM)?
Small enterprises and freelancers can elect VAT-exempt status (AAM) if their annual turnover does not exceed 12,000,000 HUF. AAM taxpayers do not charge ÁFA on invoices and cannot reclaim input ÁFA.
Engr. Muhammad Shahzad
Verified Fiscal & Statutory AlgorithmistLead software architect and statutory modeling specialist with over a decade of experience designing enterprise-grade algorithmic frameworks, double-entry financial models, and statutory compliance engines across European and global regulatory jurisdictions.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Central European & Hungarian NAV Fiscal Compliance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.