Expense rules in Hungary.
All NAV rules: 27% ÁFA (highest in EU), kiküldetés, mileage allowance and VAT recovery in Hungary.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 18% | Not reclaimable | Reprezentációs költségek |
| Travel meals | 18% | 100% reclaimable | Kiküldetés cap |
| Accommodation | 18% | 100% reclaimable | Számla required |
| Fuel | 27% | 100% reclaimable | Business use |
| Train / MÁV / flight | 27% | 100% reclaimable | Public transport |
| Taxi | 27% | 100% reclaimable | Receipt required |
| Client gifts | 27% | Not deductible | Reprezentáció |
| Parking / toll | 27% | 100% reclaimable | Számla |
Kiküldetés
Min daily per diem mission > 8h.
Foreign kiküldetés
Government decree by country.
Retention
NAV records: 8 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 18 HUF/km | Unlimited | NAV 2024 rate |
| Flat reimbursement | 9 HUF/km | — | Additional flat |
| Motorcycle | 9 HUF/km | Unlimited | Reduced rate |
Standard
NAV 2024 car rate.
Flat addition
Allowed additional flat.
Records
Mandatory logbook.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Hungary — national | 500 HUF | Actual | Actual |
| Budapest | 500 HUF | 30 000 HUF | 30 500 HUF |
| Foreign — Vienna | 40 € | 100 € | 140 € |
| Foreign — Berlin | 45 € | 120 € | 165 € |
| Foreign — London | 55 GBP | 200 GBP | 255 GBP |
Standard
2024 minimum national per diem.
Foreign
Decree by country.
Conditions
Mission > 8h > 6 km from home.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | NAV ELÜGY |
| France | Reciprocity | 30 Sept. N+1 | Via NAV |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| HU ÁFA for foreign | ELÜGY | 30 Sept. N+1 | NAV ELÜGY |
EU minimum
Annual 8th Directive request.
HU minimum
Min ÁFA foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Hungary expenses with Illizeo.
ÁFA 27%/18%/5%, mileage HUF 18/km, kiküldetés HUF 500, EU 8th Directive VAT recovery: all the NAV rules above are natively integrated into Illizeo.
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