# Áfa (Hungarian VAT)

> Hungarian VAT.

Base rate is 27% - one of Europe's highest. 18% on some food, 5% on books / press / medicines. Cross-border EU B2B commerce typically uses reverse-charge VAT: the buyer (in another EU member state) accounts for it. For e-commerce: VAT depends on customer country and status (B2C: customer-country VAT, B2B: reverse-charge if buyer has an EU VAT number).

## Related terms

- https://dfieldsolutions.com/en/glossary/aszf.md
- https://dfieldsolutions.com/en/glossary/elallasi-jog.md
- https://dfieldsolutions.com/en/glossary/forditott-afa.md
- https://dfieldsolutions.com/en/glossary/foxpost-mpl-gls.md

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Source: https://dfieldsolutions.com/en/glossary/afa-tv
DField Solutions — Torony köz 5-1.a, 2120 Dunakeszi, Hungary — +36 20 722 0002 — dezso@dfieldsolutions.com
Booking: see https://dfieldsolutions.com/en/contact