The supply of goods in Hungary by a non-resident is subject to VAT.
Holding companies, which merely hold shares in their subsidiaries and which are not actively involved in their management, are not considered to be taxable persons for VAT purposes.
If the non-resident entity has a fixed establishment in Hungary, the establishment is typically responsible to register, pay and declare the VAT. If there is no establishment in Hungary, the recipient of the goods is typically responsible for VAT. These include intra-community acquisitions from non-residents that are resident in EU Member States.
Non-residents without a fixed establishment are not required to register for VAT unless they supply goods located in Hungary at the time of supply.