دليل الملكية – المجر
يناير 2024
هذا دليل عام فقط وليس مصممًا لتغطية كل السيناريوهات والفروق الدقيقة في ضريبة القيمة المضافة على الممتلكات. يجب دائمًا طلب المشورة المحددة وفقًا لكل معاملة أو توريد من متخصص في ضريبة القيمة المضافة.
| Supply | Commercial/non-residential | Residential | Charitable |
|---|---|---|---|
| Freehold Sale (sale of legal title) | S/R if property is new (2 years old or less). S/R for building land. EX if property is not new, but can Opt to Tax making · S/R for non-VAT subjects customer · R/C for VAT subject customers (Option to Tax has no effect on residential properties). S/R in case of serial sales (if the fourth or more building, land, or a property under construction, or a new property is sold within 2 calendar years). | S/R if property is new (2 years old or less). S/R for building land. R/R if property is new (2 years old or less) and area is less than 150 m2 (flat) / 300 m2 (house) and if the building permit became final on December 31, 2024 at the latest, or its construction has been notified by this date EX if property is not new, but can Opt to Tax making all property sales S/R (Option also applies on sale of commercial/non-residential property). | no special rules, general rules applied, see previous columns |
| Leases | EX, but S/R if Option to Tax by landlord. Option to Tax has no effect on residential properties | EX, but S/R if Option to Tax by landlord (Option also applies on sale of commercial/non-residential property). S/R in all cases in regard to the following properties: Commercial accommodation, Property for parking purposes, Rental of machines and other equipment permanently connected to real estate (E.g. utilities, petrol station). | no special rules, general rules applied, see previous columns |
| Transfer/sale of property including tenants and where leases continued by buyer. | no special rules, see Sale | no special rules, see Sale | no special rules, general rules applied, see previous columns |
| Rent | no special rules, see leases | no special rules, see leases | no special rules, general rules applied, see previous columns |
| Construction services | Domestic R/C applies if works fall under building permit or notification to authorities and customer is VAT registered. Then all subcontractors shall use domestic R/C. This means the contactor self-charges VAT (S/R). Other cases S/R. | Domestic R/C applies if works fall under building permit or notification to authorities and customer is VAT registered. Then all subcontractors shall use domestic R/C. This means the contactor self-charges VAT (S/R). Other cases S/R. | no special rules, general rules applied, see previous columns |
| Conversion services | Domestic R/C applies if works fall under building permit or notification to authorities and customer is VAT registered. Then all subcontractors shall use domestic R/C. This means the contactor self-charges VAT (S/R). In all other cases S/R. | Domestic R/C applies if works fall under building permit or notification to authorities and customer is VAT registered. Then all subcontractors shall use domestic R/C. This means the contactor self-charges VAT (S/R). In all other cases S/R. | no special rules, general rules applied, see previous columns |
| Refurbishment services | Domestic R/C applies if works fall under building permit or notification to authorities and customer is VAT registered. Then all subcontractors shall use domestic R/C. This means the contactor self-charges VAT (S/R). In all other cases S/R. | Domestic R/C applies if works fall under building permit or notification to authorities and customer is VAT registered. Then all subcontractors shall use domestic R/C. This means the contactor self-charges VAT (S/R). In all other cases S/R. | no special rules, general rules applied, see previous columns |
| Materials only for building | S/R | S/R | no special rules, general rules applied, see previous columns |
| Overseas suppliers of property related services e.g. architect, surveyor | R/C if to a HU established VAT registered customer, but otherwise would lead to a HU VAT registration. | R/C if to a HU established VAT registered customer, but otherwise would lead to a HU VAT registration. | no special rules, general rules applied, see previous columns |
خاضع للضريبة مع الحق في استرداد ضريبة القيمة المضافة ذات الصلة على النفقات
المعدل القياسي (“S/R”) = 27%
المعدل المخفض (“R/R”) = 5%
معدل الصفر (“Z/R”) = 0%
الشحن العكسي (“R/C”) = 27%
الإعفاء، مع عدم الحق في استرداد ضريبة القيمة المضافة على النفقات
معفى (“EX”) = 0%
خيار الضرائب / الاستثناءات الأخرى
خيار الضريبة هو قرار يتخذه كل كيان يملك أو ينوي الاحتفاظ بمصلحة في الأرض أو الممتلكات. يتطلب الأمر إخطارًا رسميًا لمكتب الضرائب المجري. ويعني ذلك أن الإمدادات التي تكون معفاة عادة من ضريبة القيمة المضافة تصبح خاضعة للضريبة بالمعدل القياسي، وهو ما يعني بدوره أن ضريبة القيمة المضافة يتم تحميلها على المشترين أو المستأجرين. إنه قرار شائع لأصحاب العقارات التجارية لأنه يسمح باسترداد ضريبة القيمة المضافة على النفقات ذات الصلة من مكتب الضرائب.
