Áfaalany (VAT-taxable person)
Anyone carrying out economic activity in their own name, regularly and for consideration — a company or a sole trader.
Being a VAT-taxable person is a tax status, not a rating: it says nothing about the company's size, profitability or reliability. An entrepreneur choosing personal VAT exemption is still a taxable person — they just do not charge VAT.
The tax number's ninth digit marks which VAT status applies.
Where you find it on Felho
Companies known from NAV's public VAT register get their own record, with the date of retrieval.
Related pages
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Source: Hungarian VAT Act — taxable persons. This is information, not legal or tax advice.