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Hungary: Guidelines on VAT group succession issues

The guideline focuses especially on the transition period of the succession.

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October 9, 2025

The tax authority and Ministry of Finance on July 2, 2025, issued Taxation Guideline No. 2025/6, addressing value added tax (VAT) group succession issues.

The guideline clarifies:

  • VAT treatment for transactions within VAT groups, between VAT groups and third parties
  • VAT number requirements on invoices
  • VAT invoice corrections
  •  VAT returns
  • European Commission (EC) sales lists
  • Adjustments for tangible and intangible assets

The guideline focuses especially on the transition period of the succession.


For more information, contact a KPMG tax professional in Hungary:

Zsuzsanna Ablonczy |  zsuzsanna.ablonczy@kpmg.hu

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