Due to the change in the invoicing rules, from 1 July 2020, the first 8 digits of the tax identification number (i.e. VAT number of the customer) of the taxable person (VAT payer, i.e. subject to VAT) purchasing goods or using services shall be indicated on the invoice issued for a transaction carried out in Hungary.

However, this is only necessary if the goods or services are purchased by a VAT payer. Invoices can therefore continue to be issued without the VAT number of the customer if the person purchasing the goods or services is not a VAT payer, i.e. for example, a domestic or foreign private individual not carrying out any business activity, an international organisation, or possibly an armed body or diplomatic organisation.

If the customer who purchases the goods or services declares, orally or in writing, that he/she does not have a tax identification number, or he/she is not acting as a taxable person for VAT purposes in the transaction, and therefore does not provide a tax number for invoicing, the invoice does not need to include the VAT number of the customer.