An important update from Számlázz.hu: Starting November 13, 2025, the TEHK VAT code will be discontinued.
From this date onward, you will no longer be able to issue invoices or create new documents using this VAT code in the system.
1. What was TEHK?
The TEHK VAT code served as a technical label for transactions outside Hungary’s VAT scope — cases where, under VAT law, the place of supply was not in Hungary.
Previously, Számlázz.hu automatically selected the appropriate detailed code (such as EUFAD37, HO, EUE, or EUFADE) and submitted it to the Hungarian Tax Authority (NAV).
2. What’s changing?
To improve reporting accuracy, the TEHK VAT code will be completely phased out on November 13, 2025.
From that date, you — the invoice issuer — must manually select the correct VAT category that applies to the transaction.
No need to worry, here’s a quick guide to help you choose the right code:
| Code | Meaning | When to use it |
|---|---|---|
| EUFAD37 | Reverse-charged transaction in another EU member state (§37) | Services provided to an EU business customer |
| HO | Transaction performed in a third (non-EU) country | Services provided to a non-EU business customer |
| EUFADE | Reverse-charged transaction in another EU country (not under §37) | Industry specific VAT code; sale of assembled goods in another EU country |
| EUE | Transaction in another EU country, not reverse charged | Industry specific VAT code, when the buyer is not liable for VAT |
| EAM | Export transaction – goods leaving the EU | Export of goods outside the EU |
| NAM | VAT-exempt activities (§93–95, §110–118) | Industry specific VAT code; intermediary or international transport-related services |
3. Which one should you use from now on?
As a general rule, the most common cases are covered by the EUFAD37 and HO VAT codes.
The EUFAD37 code should be used when a Hungarian business provides services to a taxable person within the European Union, but outside Hungary. In this case, the place of supply is the customer’s country. For example, if a Hungarian company provides consulting services to a German business, the invoice is issued without VAT, using the EUFAD37 code.
The HO code, on the other hand, applies when the service is rendered outside the European Union, in a so-called third country. This typically means the customer is based in Switzerland, Serbia, or the United States. According to Hungarian VAT law, such transactions are also invoiced without VAT, using the HO code, since they fall outside the scope of Hungarian VAT.
A detailed summary of this topic is available in the Számlázz.hu Knowledge Base article.
