⚡ In short:
- 5% VAT: food and non-alcoholic drinks prepared and consumed on site, where seating and service are provided.
- 18% VAT: certain mainly flour-based products (e.g. pizza, burgers, lángos), also for takeaway or delivery, under specific conditions.
- 27% VAT: everything else – takeaway, delivery, alcohol, bottled soft drinks, event catering and canteen catering.
At the till you have seconds to decide which VAT rate goes on the receipt. It matters whether the guest sits down, takes the food away or orders delivery – and whether it is food, fresh lemonade or a bottled drink.
This guide summarises the VAT rates used in Hungarian hospitality in practical terms.
01Dine-in, takeaway or delivery
The key question is the guest's original intention at the time of ordering.
- Dine-in: eaten and drunk at the venue.
- Takeaway: packed and taken away by the guest.
- Delivery: brought to an address by your own or an external courier.
If a takeaway guest sits down after all, the takeaway rate stays. If a dine-in guest packs the leftovers, the dine-in rate stays.
02When does the reduced 5% VAT apply?
- Service is provided: tables, seating and cutlery for immediate consumption.
- Correct classification: the activity falls under TESZOR’15 56.10.
- Consumption on site.
It covers food and non-alcoholic drinks prepared on site (coffee, tea, fresh juice, lemonade, smoothies). Alcohol and bottled soft drinks are excluded.
03When can 18% VAT be used?
Certain mainly flour-based products under customs codes 1901, 1903, 1904, 1905 10, 1905 40 and 1905 90 – in practice e.g. pizza, burgers or lángos. Check with your accountant before applying it.
04When is 27% VAT mandatory?
- takeaway and delivery,
- alcohol and bottled drinks,
- event catering and canteen catering,
- venues without seating and service.
The delivery fee is an ancillary service and follows the rate of the delivered product.
Quick reference
| Situation | VAT rate |
|---|---|
| Food prepared and eaten on site | 5% |
| Coffee, lemonade, fresh juice on site | 5% |
| Bottled soft drink | 27% |
| Alcohol | 27% |
| Takeaway / delivery (general) | 27% |
| Pizza, burger, lángos to go (conditions apply) | 18% |
| Delivery fee | follows the product |
Frequently asked questions
Does the guest need to both eat and drink for 5% VAT?
No. A coffee consumed on site can be 5% on its own if the other conditions are met.
Does VAT change if leftovers are packed?
No. The original intention was dine-in, so 5% remains.
What VAT applies to the delivery fee?
It always follows the VAT rate of the delivered product.
Stop calculating VAT in your head
OneMin handles dine-in, takeaway and delivery orders separately. Book a free demo and we'll show you how it would work for you.
Book a free demo →General information only, not tax advice. Sources: nav.gov.hu, Hungarian VAT Act, KSH TESZOR’15.
