New users should follow the “Union Scheme” option, and established taxable persons should follow the “non-Union Scheme” option. The company must submit its full name and identification number to register in Hungary’s MOSS Portal. Once they’ve successfully registered, they’ll receive an email activation link that allows them access to the MOSS portal by entering their e-mail and password:
Taxable persons not established in the EU (non-Union scheme):
- company’s name, a trading name of the company if different from the company name, full postal address, email address and website of the taxable person, name and phone number of the contact person, BIC number;
- national tax number, if any;
- country in which the taxable person has his place of business;
- IBAN or OBAN number;
- an electronic declaration that the taxable person is not registered for VAT within the Union;
- date of commencement of using the scheme.
A taxable person established in Hungary (Union scheme):
- company’s name, a trading name of the company if different from the company name, full postal address, email address and website of the taxable person, name and phone number of the contact person, BIC number;
- tax identification number in Hungary;
- full postal address of fixed establishment(s) situated in other Member States of the European Community;
- VAT identification number issued to the taxable person by any Member State of the European Community where the taxable person is not established;
- VAT identification number issued by any Member State of the European Community where the taxable person’s fixed establishment is located, or tax reference number in the absence thereof;
- country where the taxable person is established if established outside the territory of the European Community;
- date of commencement of using the scheme;
- IBAN number.