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Public Hungary Author: Kristina Dosen
Don’t miss: the reduced VAT rate does not apply to charges for transport of food and beverages which are sold on delivery or home delivery.
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Content accuracy validation date: 19.05.2021
Content accuracy validation time: 08:59h

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Hungarian National Tax and Customs Office (NAV) explained that the VAT on delivered food and beverages remains the same – the reduced VAT of 5% still applies on these goods, although the reopening of the restaurants has begun. It is stated that the government decree on the issue is still in force, therefore the VAT on food and beverages sold for take-away or home delivery is still 5%. However, the reduced VAT rate does not apply to charges for transport of food and beverages which are sold on delivery or home delivery.

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