Skip to main content

Hungary TIN — Adóazonosító jel & Adószám Guide

Hungary operates two separate tax identifiers: the adóazonosító jel assigned to natural persons, and the adószám (also called ANUM) assigned to legal entities. Understanding the difference — and the practical rules around each — is essential for employers hiring foreign staff, businesses issuing B2B invoices, and foreign companies selling into Hungary. The tax authority responsible for both is NAV (Nemzeti Adó- és Vámhivatal, the National Tax and Customs Administration).

Adóazonosító jel​

The phrase "adóazonosító jel" translates from Hungarian as "tax identification code." It is issued exclusively to natural persons — both Hungarian residents and foreign nationals with taxable income in Hungary. Every individual who earns salary, freelance income, rental income, or any other taxable amount in Hungary must hold one.

Format

The adóazonosító jel is a 10-digit numeric code with the structure 9999999999:

  • Digit 1: Always 8, indicating the holder is a natural person.
  • Digits 2–6: Count of days elapsed between 1 January 1867 and the individual's date of birth.
  • Digits 7–9: Randomly assigned serial to distinguish individuals born on the same day.
  • Digit 10: Check digit for validation purposes.

The check-digit algorithm is defined in Act XX of 1996. When validating programmatically, the weighted-sum of digits 1–9 must produce a remainder equal to digit 10.

Adóazonosító jel sample
Adóazonosító jel

Who issues it and when​

NAV issues the adóazonosító jel. Hungarian citizens receive it automatically at birth or first registration. Foreign nationals must proactively apply using form T34 before they earn any taxable income — an employer cannot legally make the first wage payment until the employee presents their tax identification code.

The physical tax card arrives by post within 15 days of the application; a temporary certificate is issued immediately to bridge that gap. The first card is free; replacement cards cost HUF 4,000.

Adószám (ANUM)​

The term "adószám" means "tax number" in Hungarian. It is the TIN for legal entities — companies, partnerships, foundations, and other organisations engaged in taxable activities. Registration is governed by Act XCII of 2003 on the Rules of Taxation. Companies have their adószám recorded in the register of companies maintained by the Court of Registry.

Unlike the personal TIN, adószám issuance is not automatic. Entities must proactively initiate registration during the incorporation process at the Court of Registry; in limited cases NAV may facilitate issuance directly.

Format

The adószám follows the format xxxxxxxx-y-zz — 11 numeric characters arranged in three hyphen-separated blocks:

  • xxxxxxxx: 8-digit unique taxpayer identifier.
  • y: The VAT code, indicating VAT registration status (see below).
  • zz: Two-digit territorial code of the competent NAV directorate.

The VAT code y and territorial code zz can change if the taxpayer's circumstances change — for example, if a business crosses the VAT exemption threshold or relocates to a different region.

The VAT code digit explained​

The middle digit carries compliance significance for every invoice issued or received:

VAT codeMeaning
1Taxpayer is VAT-exempt (e.g., small business below the HUF 18 million annual threshold, or specific exempt categories)
2Taxpayer is VAT-registered (áfa-alany); charges and remits VAT
3–5Special groups, simplified taxation schemes

From 1 July 2020, domestic B2B invoices must include the buyer's adószám — but only when the buyer holds VAT code 2. Including a code-1 number on a VAT invoice, or omitting a code-2 number, causes NAV's real-time invoice system to flag or reject the document. Getting this digit right before issuing invoices is a routine compliance step for Hungarian finance teams.

The VAT exemption threshold was raised from HUF 12 million to HUF 18 million on 1 January 2025, and will continue rising incrementally to HUF 24 million by 2028 — meaning more businesses will shift from code 2 to code 1 over the coming years.

Key Compliance Systems Linked to the Adószám​

Online Számla / Real-Time Invoice Reporting (RTIR)​

All VAT-registered businesses must submit invoice data to NAV in real time via the Online Számla platform (onlineszamla.nav.gov.hu). The system has operated since July 2018 and now covers all domestic B2B and B2C transactions regardless of amount.

As of 15 May 2025, only XML schema version 3.0 is accepted; submissions in the legacy v2.0 schema are rejected outright. Schema 3.0 introduced the customerVatStatus field (which replaces privatePersonIndicator) and relocated electronicInvoiceHash. From 15 September 2025, NAV escalated 15 previously advisory WARN messages to blocking ERROR status, meaning invoices with those content issues are refused rather than accepted with a warning.

Businesses using ERP systems or custom invoicing software must ensure their XML output is validated against the current XSD before each go-live. NAV publishes the official schema files at onlineszamla.nav.gov.hu/dokumentaciok.

EKAER — Road Transport Registration​

The Electronic Public Road Transport Control System (EKAER) applies to road freight above 3.5 tonnes when a shipment to a single recipient exceeds:

  • 2,500 kg or HUF 5,000,000 for standard goods, or
  • 500 kg or HUF 1,000,000 for risk-classified goods.

The obligation covers intra-EU goods moved into or out of Hungary, and first domestic taxable supplies to non-final customers. Declarations are filed via ekaer.nav.gov.hu and generate an EKAER number valid for 15 days. Failure to register, or providing inaccurate data, can result in a fine of up to 40% of the goods' value and physical seizure of the shipment.

For guidance on EU-wide cross-border trade identifiers used alongside EKAER, see the EU EORI number verification guide.

Foreign Businesses Registering in Hungary​

EU Companies​

EU-established businesses do not need a fiscal representative to register for VAT with NAV, though they may appoint one voluntarily. The registration process typically takes 10–15 business days after submitting all required documents.

For context on how neighbouring countries handle similar registrations, see the guides for Austria, Slovakia, and Romania.

Non-EU Companies​

Companies established outside the EU that make even a single taxable supply in Hungary must appoint a Hungarian fiscal representative before registering with NAV. There is no registration threshold for non-resident businesses.

From 1 January 2025, fiscal representatives must be incorporated as a Hungarian Kft. or Zrt. with a minimum registered capital of HUF 150 million (raised from HUF 50 million), or provide an equivalent bank guarantee. The representative assumes joint and several liability for the foreign company's Hungarian VAT obligations. Annual fees typically range from EUR 1,500 to EUR 3,000.

To verify whether a Hungarian company's adószám is active before entering a business relationship, use the EU VIES portal (the Hungarian VAT number presented internationally is prefixed with HU).

For comparison with how other Central European neighbours structure entity tax numbers, see the Poland TIN guide and the Croatia TIN guide.

Frequently Asked Questions​

How does a foreign national obtain a Hungarian personal tax ID (adóazonosító jel) before starting work or receiving income?​

Foreign nationals must submit form T34 to NAV to obtain an adóazonosító jel before receiving any taxable income in Hungary. The form can be submitted in person at any NAV directorate, by post, or electronically via an Ügyfélkapu (Client Gateway) account. If you have no Hungarian permanent or temporary address, the Large Taxpayers Directorate has exclusive jurisdiction over your application. NAV issues a temporary tax certificate immediately; the physical tax card arrives within 15 days. The first card is free; replacements cost HUF 4,000. Crucially, an employer is legally required to withhold all payment until the employee provides their tax identification code, so obtaining the number before the first payslip is essential. [1] [2]

What does the middle digit (the VAT code) in a Hungarian adószám mean, and why does it cause invoice rejections?​

The Hungarian adószám follows the format xxxxxxxx-y-zz. The middle digit y signals the entity's VAT registration status: 2 means the taxpayer is VAT-registered (áfa-alany) and charges VAT on sales; 1 means the entity is VAT-exempt — for example, a small business below the HUF 18 million annual threshold (raised from HUF 12 million on 1 January 2025). From 1 July 2020, domestic B2B invoices must include the buyer's adószám only when the buyer holds VAT code 2. Referencing a code-1 number on a VAT invoice, or omitting a code-2 number, is flagged by NAV's real-time system and can trigger fines of up to HUF 1,000,000. Checking the middle digit before invoicing is a mandatory pre-invoice step for compliant Hungarian finance workflows. [1] [2]

Does a non-EU company selling goods or services in Hungary have to appoint a fiscal representative, and what does that entail?​

Yes. Companies established outside the EU that make taxable supplies in Hungary are legally required to appoint a Hungarian fiscal representative before registering for VAT with NAV. From 1 January 2025, the representative must be a Hungarian Kft. or Zrt. with at least HUF 150 million in registered capital or an equivalent bank guarantee — raised from HUF 50 million — and assumes joint and several liability for the foreign company's Hungarian VAT obligations. There is no registration threshold for non-resident businesses: the obligation arises from the very first taxable supply. Annual fiscal representation fees typically range from EUR 1,500 to EUR 3,000. EU-established companies are not required to use a fiscal representative, though they may do so voluntarily. [1] [2]

What changed with Hungary's real-time invoice reporting (Online Számla / RTIR) in 2025, and what happens if your ERP system has not been updated?​

NAV required all businesses to migrate their RTIR submissions to XML schema version 3.0 by 15 May 2025; submissions using the older v2.0 schema are now rejected outright. Schema 3.0 introduced the customerVatStatus field (replacing privatePersonIndicator) and a relocated electronicInvoiceHash field. From 15 September 2025, NAV escalated 15 previously advisory WARN messages to blocking ERROR status, meaning invoices with those content issues are refused rather than accepted with a warning. Persistent non-compliance can trigger VAT audits, denial of input VAT deductions for buyers, and direct fines of up to HUF 1,000,000. Businesses should validate against the latest XSD published on NAV's official documentation portal before deploying schema changes. [1] [2]

When is EKAER registration required for transporting goods into or within Hungary, and what is the penalty for missing it?​

EKAER registration is mandatory for road transport using a vehicle over 3.5 tonnes when a shipment to a single recipient exceeds 2,500 kg or HUF 5,000,000 for standard goods, or 500 kg or HUF 1,000,000 for risk-classified products. The obligation covers goods moved from other EU member states into Hungary, goods dispatched from Hungary to EU countries, and first domestic taxable supplies to non-final customers. Declarations are submitted via ekaer.nav.gov.hu and generate an EKAER number valid for 15 days; the declared weight and value may deviate by no more than 10%. Failure to register, or providing inaccurate data, can result in a fine of up to 40% of the goods' value and physical seizure of the shipment. [1] [2]

How Lookuptax can help you in VAT validation?

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.

LookupTax Signup