Guide de l’immobilier – Hongrie
janvier 2024
Il s’agit d’un guide général qui n’est pas conçu pour couvrir tous les cas de figure et toutes les nuances de la TVA immobilière. Des conseils spécifiques à chaque transaction ou livraison doivent toujours être demandés à un spécialiste de la TVA.
| 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 |
Imposable avec droit de récupérer la TVA correspondante sur les dépenses
Taux standard (“S/R”) = 27 %.
Taux réduit (“R/R”) = 5 %.
Taux zéro (“Z/R”) = 0 %.
Inversion de polarité (“R/C”) = 27 %.
Exonération, sans droit à récupération de la TVA sur les dépenses
Exempté (“EX”) = 0
Option de taxation/autres exceptions
Une option fiscale est une décision prise par chaque entité détenant ou ayant l’intention de détenir un intérêt foncier ou immobilier. Elle nécessite une notification formelle au bureau des impôts hongrois. Cela signifie que les prestations qui sont normalement exonérées de la TVA deviennent imposables au taux normal, ce qui signifie que la TVA est facturée aux acheteurs ou aux locataires. Il s’agit d’une décision courante pour les propriétaires de locaux commerciaux, car elle permet de récupérer la TVA sur les dépenses connexes auprès de l’administration fiscale.
