Foreign taxpayers must register for VAT if they have a VAT liability in Hungary. VAT registration is (also) compulsory for foreign taxable persons who have not been established for economic purposes, domiciled or habitually resident in Hungary if they have a VAT liability in Hungary. Compulsory VAT registration is required if the non-established foreign taxable person sells goods or renders services on a Hungarian market or at a fair or otherwise performs a supply of goods or services subject to direct taxation in Hungary.