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Hungary docs #10

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Hungary docs #10

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dec30c8
Adding docs hungary regime
Menendez6 Aug 5, 2024
5636adf
Adding addres type
Menendez6 Aug 13, 2024
9360ad6
Differentiating between exemption and vat out of scope
Menendez6 Aug 16, 2024
77d5c35
Adding Customer VAT Status (Hungary)
Menendez6 Aug 29, 2024
400c01d
Joining extension codes
Menendez6 Aug 30, 2024
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1 change: 1 addition & 0 deletions draft-0/org/address.mdx
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Original file line number Diff line number Diff line change
Expand Up @@ -21,6 +21,7 @@ Address defines a globally acceptable set of attributes that describes a postal
| Block | `block` | string | | Block number within the building. |
| Door | `door` | string | | Door number within the building. |
| Street | `street` | string | | First line of street. |
| Street Type | `street_type` | string | | Street type, such as road, avenue, etc.
| Extended Street | `street_extra` | string | | Additional street address details. |
| Locality | `locality` | string | | Village, town, district, or city, typically inside a region. |
| Region | `region` | string | | Province, county, or state, inside a country. |
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38 changes: 29 additions & 9 deletions mint.json
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Expand Up @@ -50,7 +50,9 @@
},
{
"group": "Use Cases",
"pages": ["use-cases/invoicing"]
"pages": [
"use-cases/invoicing"
]
},
{
"group": "Quick Start",
Expand All @@ -77,6 +79,7 @@
"regimes/es",
"regimes/fr",
"regimes/gb",
"regimes/hu",
"regimes/it",
"regimes/mx",
"regimes/nl",
Expand Down Expand Up @@ -132,11 +135,17 @@
},
{
"group": "Currency",
"pages": ["draft-0/currency/code", "draft-0/currency/exchange_rate"]
"pages": [
"draft-0/currency/code",
"draft-0/currency/exchange_rate"
]
},
{
"group": "DSig",
"pages": ["draft-0/dsig/digest", "draft-0/dsig/signature"]
"pages": [
"draft-0/dsig/digest",
"draft-0/dsig/signature"
]
},
{
"group": "Head",
Expand All @@ -148,7 +157,9 @@
},
{
"group": "I18n",
"pages": ["draft-0/i18n/string"]
"pages": [
"draft-0/i18n/string"
]
},
{
"group": "L10n",
Expand All @@ -160,11 +171,16 @@
},
{
"group": "Note",
"pages": ["draft-0/note/message"]
"pages": [
"draft-0/note/message"
]
},
{
"group": "Num",
"pages": ["draft-0/num/amount", "draft-0/num/percentage"]
"pages": [
"draft-0/num/amount",
"draft-0/num/percentage"
]
},
{
"group": "Org",
Expand Down Expand Up @@ -217,7 +233,9 @@
},
{
"group": "Schema",
"pages": ["draft-0/schema/object"]
"pages": [
"draft-0/schema/object"
]
},
{
"group": "Tax",
Expand All @@ -243,7 +261,9 @@
},
{
"group": "UUID",
"pages": ["draft-0/uuid/uuid"]
"pages": [
"draft-0/uuid/uuid"
]
}
]
}
Expand All @@ -253,4 +273,4 @@
"linkedin": "https://www.linkedin.com/company/invopop/",
"github": "https://github.com/invopop/gobl"
}
}
}
72 changes: 72 additions & 0 deletions regimes/hu.mdx
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@@ -0,0 +1,72 @@
---
title: Hungary
---

## Base Details

| Key | Value |
| --- | ----- |
| Tax Country Code | <code>HU</code> |
| Currency | <code>HUF</code> |
| Base Time Zone | <code>Europe/Budapest</code> |

## Tax Categories

| Code | Name | Title |
| ---- | ---- | ----- |
| <code>VAT</code> | VAT | Value Added Tax |

### VAT Rates

| Key | Name | Percents | Description |
| --- | ---- | -------- | ----------- |
| <code>standard</code> | Standard Rate | 27.0% | |
| <code>intermediate</code> | Intermediate Rate | 18.0% | |
| <code>reduced</code> | Reduced Rate | 5.0% | |
| <code>zero</code> | Zero Rate | 0.0% | |
| <code>exempt</code> | Exempt | | |

## Correction Definitions

This tax regime supports auto-generation of corrective invoices
or credit and debit notes.

### Invoice Types

The types of invoices that can be created with a preceding definition:
- <code>standard</code>
- <code>credit-note</code>

## Extensions

The following extensions are supported by this tax regime.

### Tax exemption reason code

Key: <code>hu-exemption-code</code>

| Code | Name |
| ---- | ---- |
| <code>AAM</code> | Personal Tax Exemption, Section XIII of the Vat Act |
| <code>TAM</code> | Public interest or special in nature, Sections 85 and 86 of the VAT Act |
| <code>KBAET</code> | Supply of goods/services to a taxable person registered in another Community Member State if the goods have been shipped to that Member State. Section 89 of the VAT Act |
| <code>KBAUK</code> | The sale of new means of transport to another Member State. Section 89 of the VAT Act |
| <code>EAM</code> | Export of goods to a non-EU country. Sections 98 to 109 of the VAT Act. |
| <code>NAM</code> | Tax-exempt on other grounds related to international transactions. Sections 110 to 118 of the VAT act|
| <code>ATK</code> | Outside the scope of VAT. Sections 2 and 3 of the VAT Act|
| <code>EUFAD37</code> | Based on section 37 of the VAT Act, a reverse charge transaction carried out in another Member State (EU) |
| <code>EUFADE</code> | Reverse charge transaction carried out in another Member State (EU), not subject to Section 37 of the VAT Act |
| <code>EUE</code> | Non-reverse charge transaction performed in another Member State (EU) |
| <code>HO</code> | Non-reverse charge transaction performed in another Member State (EU) |


## Hungary Customer VAT status
| Case | Customer VAT Status | Implications on the invoice |
| ---- | ------------------- | --------------------------- |
| Customer is registered in the group VAT system in Hungary, and the inclusion of tax number is mandatory | DOMESTIC | Their group ID number (VAT code: “5”) must be included in the customerInfo/customerVatData/customerTaxNumber/taxpayerId element, whereas the group member’s own tax number (VAT code: “4”) must be included in the customerInfo/customerVatData/customerTaxNumber/groupMemberTaxNumber/taxpayerId element.|
| Customer is registered in the VAT system (non-group), and the inclusion of their tax number on the invoice is mandatory | DOMESTIC | At least the first eight digits (registration number) of the tax number must be included in the customerInfo/customerVatData/customerTaxNumber element.|
| Customer is a private individual| PRIVATE_PERSON | CustomerVatData node may not be filled out|
| Customer is a taxable person registered in another EC Member State, and the transaction is an EC exempt supply | Non-reverse charge transaction performed in another Member State (EU) | customerInfo/customerVatData/communityVatNumber is mandatory.|
| Customer is a taxable person registered in another EC Member State, and the transaction has a VAT rate of 27%, 18% or 5% | OTHER | customerInfo/customerVatData/communityVatNumber is not mandatory, but may be provided.
| Customer is registered in a non-EU country, and does not participate in the transaction as taxable person registered in another Member State | OTHER | customerInfo/customerVatData/communityVatNumber is not mandatory, but may be provided.
| Customer is neither a taxable person nor a private individual | OTHER | no element of customerInfo/customerVatData can be provided since the customer has no tax number.