VAT rates
In the XML file, you have to type one of the following values into the <afakulcs></afakulcs> field:
| Value in XML field | Description |
|---|---|
TAHK | Outside VAT subject matter scope |
TAM | supply exempt from VAT / exempt supply |
AAM | person exempt from VAT / exempt person |
EUT | Within EU (former 'EU') |
EUKT | Outside EU (former 'EUK') |
F.AFA | reverse VAT |
K.AFA | differential VAT |
HO | Transaction performed in a third country (TEHK) |
EUE | Transaction performed in another member state, not reverse charge |
EUFADE | Transaction performed in another member state, reverse charge not under VAT Act Section 37 |
EUFAD37 | Transaction performed in another member state, reverse charge under VAT Act Section 37 |
ATK | Outside VAT subject matter scope |
NAM | Tax exemption for other international transactions |
EAM | Tax-free product export to third country |
KBAUK | Intra-Community supply of goods to UK |
KBAET | Intra-Community supply of goods to ET |
0, 1, 2, 2.1, 3, 4, 4.8, 5, 5.5, 6, 7, 7.7, 8, 8.1, 9, 9.5, 10, 11, 12, 13, 13.5, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 25.5
The eusAfa field - community VAT
eusAfa is an optional boolean element in the invoice XML header. It indicates that the invoice does not contain Hungarian VAT (e.g. only EU / community VAT, or no Hungarian taxpayer VAT), so no data needs to be sent to the Online Invoice system. When accepted, the system treats the invoice as a "community VAT" (non-Hungarian VAT) invoice and does not trigger NAV Online Invoice data submission.
When you can use it: eusAfa = true may only be set if the seller (your company) is OSS-registered or has a non-Hungarian tax number. Otherwise setting the field to true is not recommended.
Important: eusAfa does not replace item-level VAT code (afakulcs). For EU/OSS or other special VAT situations, you must still specify the correct VAT code on each item (e.g. EUT, EUKT, EUE, EUFAD37, EUFADE). eusAfa only signals "no Hungarian VAT on this invoice → no Online Invoice submission".
Correct data submission depends on designing and operating your integration properly and following the applicable rules; this documentation is here to support that.
If incorrect data was sent, retroactive data submission is not possible (submission happens when the invoice is created). In such cases we recommend mass voiding and mass re-invoicing to correct the situation.
- Invoicing under the OSS system (knowledge base) — OSS setting, eusAfa in the API
- The OSS and what it means for EU cross-border sales (blog)
- OSS data submission (knowledge base) — how to report OSS invoices to the tax authority