Identification Numbers for E-Commerce Companies in Hungary

Depending on storage locations, movements of goods within the European Union, imports from third countries, and product types, several identification numbers may be required when selling goods to or within Hungary.

Value Added Tax – Registration for Taxable Supplies or Storage of Goods in Hungary

Companies require a value added tax registration as soon as taxable supplies are carried out in Hungary or goods are stored there.

VAT Identification Number

General designation: VAT Identification Number
Country-specific designation in Hungary: Community VAT number (Közösségi adószám)
Relevance: Required when taxable supplies are carried out in Hungary, when goods are stored in Hungary, or when intra-Community supplies originate from Hungary.
Example: Use of a fulfilment warehouse in Hungary by a non-Hungarian e-commerce company.
Relations: Prerequisite for Intrastat Declarations, mandatory indication on invoices, and basis for VAT reporting.
Example format: HU12345678

Intrastat – Reporting Obligation for Intra-Community Movements of Goods

Within the European Union, movements of goods must be reported for statistical purposes once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat Declaration
Country-specific designation in Hungary: Intrastat jelentés
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Germany to a warehouse in Hungary.
Relations: Usually requires an existing VAT Identification Number.

Customs – Identification for Imports and Exports with Hungary

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI Number
Country-specific designation in Hungary: EORI Number
Relevance: Required when goods are imported into Hungary from third countries, exported from Hungary to third countries, or when customs declarations are submitted directly by the company.
Example: Import of goods from a third country directly into Hungary.
Relations: Used for customs declarations and connected with the collection of import VAT.
Example format: HU123456789000

Excise Duty – Registration Requirement for Excise Goods

Certain products such as alcohol, tobacco products, or energy products are subject to additional excise duty registrations.

Excise Registration

General designation: Excise registration
Country-specific designation in Hungary: Registration for excise goods with the Hungarian Tax and Customs Administration NAV (Nemzeti Adó- és Vámhivatal)
Additionally relevant: EMCS Excise Movement and Control System
Relevance: Required when excise goods are produced, stored, or traded in Hungary.
Example: Sale of alcoholic beverages to customers in Hungary.
Relations: In import scenarios, an EORI number may additionally be required.

Packaging – Extended Producer Responsibility for Packaging

Companies supplying packaged goods to end consumers in Hungary are subject to obligations under extended producer responsibility schemes.

EPR Registration for Packaging

General designation: EPR registration for packaging
Country-specific designation in Hungary: Registration in the Hungarian EPR system managed by the environmental authorities or participation in an approved take-back scheme
Relevance: Required when packaged goods are supplied to private end consumers in Hungary.
Example: Shipping consumer goods in shipping packaging to customers in Hungary.
Relations: Independent from VAT registration but frequently verified by marketplaces or trading partners.

Waste Electrical and Electronic Equipment – Registration When Placing Electrical Products on the Market

When selling electrical or electronic equipment in Hungary, extended producer responsibility obligations apply for the collection and disposal of waste equipment.

WEEE Registration

General designation: WEEE registration
Country-specific designation in Hungary: Registration in the national WEEE register managed by the competent environmental authority
Relevance: Required when electrical or electronic equipment is placed on the Hungarian market.
Example: Sale of household appliances or consumer electronics to customers in Hungary.
Relations: May apply in addition to obligations for batteries.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Powered Products

Batteries and products containing batteries are subject to separate producer responsibility obligations.

EPR Registration for Batteries

General designation: EPR registration for batteries
Country-specific designation in Hungary: Registration in the Hungarian battery management system or participation in an approved take-back scheme
Relevance: Required when batteries or products with integrated batteries are sold in Hungary.
Example: Sale of electronic devices with integrated lithium batteries.
Relations: May apply in addition to WEEE registration.

Invoicing – Obligation to Use Legal Identification Numbers Correctly

Invoices must correctly display legal identification numbers to ensure that tax obligations can be fulfilled transparently.

Mandatory Information on Invoices

Relevance: Mandatory indication of the VAT Identification Number for taxable supplies in Hungary.
Relations: Incorrect invoicing can directly affect VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations must be correctly processed in accounting and ERP systems so that tax reporting remains consistent.

Proper Accounting Treatment

Relevance: Correct processing of VAT Identification Numbers, EORI Numbers, and registrations related to packaging, electrical equipment, and batteries.
Relations: Deviations between ERP systems, marketplace data, and tax declarations increase the risk of tax audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and therefore must comply with the requirements of the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: Hungarian National Authority for Data Protection and Freedom of Information NAIH
Relevance: No separate economic identification number exists for typical e-commerce companies, but extensive organisational obligations arise under the GDPR.

Digital Identity – Access Requirements for Electronic Government Portals

Electronic government portals are used for tax and administrative procedures in Hungary.

Electronic Administrative Access

Relevance: No separate economic identification number exists, but electronic access to government portals is required to handle tax and administrative procedures digitally.
Relations: Electronic procedures of the Hungarian tax administration require clear identification of the company.

Anti-Money Laundering – Relevance Depending on the Business and Payment Model

For typical goods-based e-commerce companies there are generally no dedicated registration numbers related to anti-money-laundering obligations, but obligations may arise depending on specific financial or payment models.

Anti-Money Laundering Obligations

Relevance: No separate registration number for typical goods-based e-commerce companies; relevant only for certain financial or payment models.
Supervisory authority: Hungarian Financial Intelligence Unit within the Hungarian Tax and Customs Administration NAV.

Transparency Regarding Registration Requirements

Identification numbers form part of a comprehensive compliance structure and should always be assessed in the context of the respective business model. DutyPay supports companies in identifying relevant registrations and implementing compliant processes when selling goods to or within Hungary.