Fiscal representation in Hungary
What does financial representation mean in Hungary?
VAT and fiscal representation demand special expertise and material responsibility from consultant.
Who should mandate a fiscal representative in Hungary?
In order to carry out their taxable transactions in Hungary, non-EU companies without a permanent place of seat or branch within the territory of the European Union are required to appoint a fiscal representative to handle their tax related matters in Hungary.
Who can be a fiscal representative?
In the provision of fiscal representation, the represented business and the fiscal representative are both severally liable, so fiscal representatives can only be businesses that fulfil special legal requirements. For the duration of the fiscal representation, a business can only be represented at the tax authority by the fiscal representative.
Why WTS?
WTS Hungary offers personalised taxation law consulting, full handling of fiscal administration and continuous monitoring of legal changes, providing you with efficient support to help your business comply with all tax and financial requirements.
VAT representation
To help domestic businesses fulfil their international tax requirements, we rely on the partner support of WTS Global international network, thus allowing us to provide expert representation for our Hungarian clients abroad. We also undertake VAT representation and other forms of client representation before the NAV.
Our tax team offers the following services to international businesses and to Hungarian businesses for their foreign activities:
- + Fiscal representation
- + Full representation at the tax authority
- + Preparing VAT returns
- + Supporting compliance with special Hungarian invoicing requirements
- + Hungarian VAT registration of foreign businesses and other compliance services
- + International VAT registration of Hungarian businesses
- + International VAT reclaim
- + Analysis and consulting on domestic and international transactions
Our experts
Our colleagues are key contributors to the success of our outstanding services. They have decades of extensive international and domestic experience and possess in-depth knowledge of the country-specific regulations of the Hungarian market, enabling them to provide our clients with the most tailored advice.
Publications
WTS experts regularly publish professional articles on current tax law changes and important deadlines. Below, we have selected the latest WTS publications related to fiscal representation in Hungary.
Conditions for fiscal representation have changed
From 2025, the legal conditions for providing fiscal representation services in Hungary have changed. Based on the amendment of Act CLI of 2017 on Tax Administration…
Obligation or opportunity? Who can be a fiscal representative?
Experts interested in the details will find references to legal regulations on fiscal representation in both the Act on VAT and the Act on Rules of Taxation…
VAT-registered taxpayer now also defined in law
Although VAT-registered companies have been a focal point for the NAV and the advisory profession for a long time, legal regulations have essentially neglected to define them, until 2016…
WTS Klient Newsletter
You can receive further articles from WTS Klient on other tax, accounting, payroll, HR, and legal topics directly from the WTS Klient Newsletter.
WTS FRS Kft.
Registered seat: H-1143 Budapest Stefánia út 101-103.
Phone: +36 (0) 1 887 3700
Email: info@fiscalrep.hu
Tax No.: 10458806-2-42
VAT ID No.: HU10458806
Company registration number: Cg.01-09-072578
Metropolitan Court as of Court Registration
Contact us!
If you have any questions or comments about WTS or our fiscal representation services, please contact us by email or call us.