Hungary - Changes of Hungarian retail tax regime

Under Hungary’s retail tax rules, any Hungarian or foreign seller making B2C retail sales of goods to customers in Hungary—including cross‑border online sales with delivery into Hungary—is within scope and must register and file a tax return, even without a Hungarian establishment. All worldwide retail turnover is considered only to determine the applicable progressive tax bracket, while the tax base itself is strictly limited to Hungarian retail turnover, and only Hungarian sales are ever taxed. A 0% rate applies to the first HUF 1 billion of Hungarian retail turnover (approx. EUR 2.63 million), so a seller with very large global sales but minimal Hungarian sales pays no retail tax until its Hungarian turnover exceeds that threshold; once it does, only the excess above HUF 1 billion is taxed, using the rate determined by the seller’s global retail turnover band.