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Commentary

Appendix 21C: VAT reduced rates (Hungary)

21 Hungary

18% rate

A reduced rate of VAT of 18% is applied in Hungary to the following:

  1. Ìý

    •ÌýÌýÌýÌý Milk and dairy products (excluding mother's milk and dairy products taxed at 5%).

  2. Ìý

    •ÌýÌýÌýÌý Dairy products (excluding imitation milk drinks (milk derivative-based drinks), usually containing a mixture of milk and permeates (or whey and/or cream), whose quality and quantitative composition differs from natural milk and contains significantly less protein than natural milk.

  3. Ìý

    •ÌýÌýÌýÌý Flavoured milk.

  4. Ìý

    •ÌýÌýÌýÌý Cereals, flour, starch or products produced with milk.

  5. Ìý

    •ÌýÌýÌýÌý Services provided exclusively for the control of entry into outdoor events specified in Government Decree 23/2011 (III. 8.) on Provisions for Improving the Safety of Musical and Dancing Events in effect on 1 January 2012.

  6. Ìý

    •ÌýÌýÌýÌý Dessert-style cheese products.

5%

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