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VAT rates

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For detailed information on choosing the right VAT rates, see the When and what VAT rates should I use for invoicing? knowledge base article.

In the XML file, you have to type one of the following values into the <afakulcs></afakulcs> field:

Value in XML fieldDescription
TAHKOutside VAT subject matter scope
TAMsupply exempt from VAT / exempt supply
AAMperson exempt from VAT / exempt person
EUTWithin EU (former 'EU')
EUKTOutside EU (former 'EUK')
F.AFAreverse VAT
K.AFAdifferential VAT (margin scheme) - details
HOTransaction performed in a third country (TEHK)
EUETransaction performed in another member state, not reverse charge
EUFADETransaction performed in another member state, reverse charge not under VAT Act Section 37
EUFAD37Transaction performed in another member state, reverse charge under VAT Act Section 37
ATKOutside VAT subject matter scope
NAMTax exemption for other international transactions
EAMTax-free product export to third country
KBAUKIntra-Community supply of goods to UK
KBAETIntra-Community supply of goods to ET

0, 1, 2, 2.1, 3, 4, 4.8, 5, 5.5, 6, 7, 7.7, 8, 8.1, 9, 9.5, 10, 11, 12, 13, 13.5, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 25.5

The K.AFA code - differential VAT (margin scheme)​

K.AFA is the VAT code for margin-scheme (differential VAT) sales. Under the Hungarian VAT Act, margin-scheme taxation applies for example to tour operator services and to the resale of second-hand goods, works of art, collectors' items and antiques.

Being discontinued: arresAfa and arresAfaAlap

The single-line margin VAT base method (header-level arresAfa + item-level arresAfaAlap) will be discontinued on 15 February 2027. If you are building a new integration, do not use it; switch existing integrations to the two-line method below before the cut-off date. Tour operators should also see the Simplified item data for tour operators page for details affecting their data submission and invoice image.

Correct usage - split into two line items: a margin-scheme invoice must be submitted via Számla Agent the same way as on the manual invoicing interface, split into two items:

  1. Item 1: the purchase price of the underlying service/product, with the K.AFA VAT code (VAT amount is 0, gross equals net);
  2. Item 2: the margin amount, with the 27 VAT rate (net margin + 27% VAT = gross).

Two-line sample (the content of the <tetelek> block within the Sample XML structure):

<tetelek>
    <tetel>
        <!-- item 1: purchase price of the underlying service/product, with the K.AFA VAT code -->
        <megnevezes>Utazásszervezési szolgáltatás - különbözet szerinti szabályozás (utazási irodák)</megnevezes>
        <mennyiseg>1.0</mennyiseg>
        <mennyisegiEgyseg>db</mennyisegiEgyseg>
        <nettoEgysegar>100000</nettoEgysegar>
        <afakulcs>K.AFA</afakulcs>
        <nettoErtek>100000.0</nettoErtek>
        <afaErtek>0.0</afaErtek>
        <!-- on a K.AFA item the VAT amount is 0 and the gross value equals the net value -->
        <bruttoErtek>100000.0</bruttoErtek>
    </tetel>
    <tetel>
        <!-- item 2: the margin amount, with the 27% VAT rate -->
        <megnevezes>Árrés</megnevezes>
        <mennyiseg>1.0</mennyiseg>
        <mennyisegiEgyseg>db</mennyisegiEgyseg>
        <nettoEgysegar>20000</nettoEgysegar>
        <afakulcs>27</afakulcs>
        <nettoErtek>20000.0</nettoErtek>
        <afaErtek>5400.0</afaErtek>
        <bruttoErtek>25400.0</bruttoErtek>
    </tetel>
</tetelek>

Indicating the category (NAV data submission): the NAV Online Invoice data submission must also report the margin-scheme category (marginScheme). The system recognises the category from the item comment, the item name and the invoice comment, based on the following (Hungarian) keywords:

KeywordNAV category
"utazási iroda" (travel agency)TRAVEL_AGENCY (tour operators)
"használt cikk" (second-hand goods)SECOND_HAND (second-hand goods)
"műalkotás" (work of art)ARTWORK (works of art)
"gyűjteménydarab" and "régiség" (collectors' item, antique)ANTIQUES (collectors' items and antiques)

Always include the category keyword. Together with the discontinuation (15 February 2027) a stricter validation takes effect: if the category cannot be determined unambiguously, the system reports an error and the invoice is not created, preventing incorrect data from being submitted to NAV.

Common mistakes:

  • Only a single K.AFA item is submitted, without the margin (27%) item - so the VAT of the margin does not appear on the invoice.
  • The category keyword is missing from the item name/comment and the invoice comment, so the NAV category cannot be determined.
  • Relying on the single-line method (header-level arresAfa + item-level arresAfaAlap) - this method is being discontinued, see the warning at the top of this section.

The eusAfa field - community VAT​

eusAfa is an optional boolean element in the invoice XML header. It indicates that the invoice does not contain Hungarian VAT (e.g. only EU / community VAT, or no Hungarian taxpayer VAT), so no data needs to be sent to the Online Invoice system. When accepted, the system treats the invoice as a "community VAT" (non-Hungarian VAT) invoice and does not trigger NAV Online Invoice data submission.

When you can use it: eusAfa = true may only be set if the seller (your company) is OSS-registered or has a non-Hungarian tax number. Otherwise setting the field to true is not recommended.

Important: eusAfa does not replace item-level VAT code (afakulcs). For EU/OSS or other special VAT situations, you must still specify the correct VAT code on each item (e.g. EUT, EUKT, EUE, EUFAD37, EUFADE). eusAfa only signals "no Hungarian VAT on this invoice → no Online Invoice submission".

Correct data submission depends on designing and operating your integration properly and following the applicable rules; this documentation is here to support that.

If incorrect data was sent, retroactive data submission is not possible (submission happens when the invoice is created).

Further reading (OSS and eusAfa)