Small-business VAT exemption (alanyi adómentesség)
The small-business VAT exemption (alanyi adómentesség) lets a business whose revenue stays below a legal limit charge no VAT on its sales.
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Explanation
According to NAV, the revenue limit for choosing the exemption is HUF 20 million from 2026 (18 million before), HUF 22 million from 2027 and HUF 24 million from 2028.
An exempt business charges no VAT and cannot deduct the VAT on its purchases either. NAV's site describes the conditions and how to elect it; it is worth working the numbers with an accountant first.
How HelloTeam does it
In HelloTeam a 0 percent invoice line can carry its exemption reason, so the invoice goes out with the right marking through the invoicing provider.
Module: Invoicing (€7.90 / month).
Sources
This is general information, not legal or tax advice. The rules come from: NAV: Emelkedik az alanyi adómentesség értékhatára (checked ); 2007. évi CXXVII. törvény az általános forgalmi adóról (Áfa tv.), Nemzeti Jogszabálytár (checked )