If you purchase or sell goods within the European Union, provide services to foreign partners, or use services from EU-based suppliers, you will need a community VAT number. But what exactly is it, when is it mandatory, and how can you apply for it with the Hungarian tax authority? In this blog post, we briefly summarize the key information you need to know.<\/span><\/p> What is a community VAT number?<\/b><\/p> A community VAT number is the VAT identification number used by businesses operating within the European Union. It allows transactions between EU member states to be recorded correctly and, where applicable, treated as VAT exempt.<\/span><\/p> Community VAT numbers begin with a country code indicating the EU member state in which the business is registered. In Hungary, the community VAT number starts with the prefix HU, followed by the domestic tax number of the business, for example:\nHU12345678<\/span> When do you need a community VAT number?<\/b><\/p> You are required to apply for a community VAT number if your business:<\/span><\/p> It is important to note that VAT exemption for intra-community transactions can only be applied if both parties have a valid community VAT number.<\/span><\/p> How can you apply for a community VAT number?<\/b><\/p> In Hungary, community VAT numbers must be requested from the National Tax and Customs Administration (NAV). Newly established companies can request registration for a community VAT number as part of the tax registration form submitted by their attorney together with the company formation application. Existing companies can apply using the T201T form.\u00a0<\/span><\/p> The application is free of charge, and registration is usually completed within a few working days.<\/span><\/p> What happens if you do not have a community VAT number?<\/b><\/p> If you carry out an intra-EU transaction without a community VAT number:<\/span><\/p> In addition, your VAT number will not be available in the VIES system, meaning your partners will not be able to verify it officially.<\/span><\/p> VIES, the EU VAT number verification system<\/b><\/p> The VIES (VAT Information Exchange System) allows anyone to verify the validity of an EU VAT number. This check is mandatory if you wish to apply VAT exemption for an intra-community supply. Since all queries are logged by the system, it is strongly recommended to verify your partner\u2019s VAT number before issuing an invoice and to save the result of the check. This documentation may later serve as proof of good faith in case of a tax audit related to VAT exemption.\u00a0<\/span><\/p>
<\/span>HU12345678<\/span><\/p>
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