To start a coffee shop in Hungary, secure a compliant venue and form a legal entity, typically a Kft. (minimum HUF 3,000,000 capital), then register via a lawyer at the Company Court to obtain your tax and EU VAT numbers from NAV. Select TEÁOR 56.30 (beverage serving) and, if offering food, 56.10. Notify the local municipality (üzlet bejelentése for vendéglátó üzlet) and, register the food business with NÉBIH; implement a HACCP plan, staff food-safety training, occupational health exams, fire safety, and waste contracts (incl. used oil if applicable). Fit out to code: potable water, adequate ventilation, grease trap where required, washable surfaces, allergen labeling in Hungarian, price display in HUF, and service charge disclosure. Install and register an online cash register with NAV; issue receipts, and report invoices via Online Számla when relevant. VAT: 27% standard; on-premise restaurant services for food and non-alcoholic drinks are 5% plus 4% tourism contribution; alcohol remains 27%; take-away typically 27%—confirm with your accountant. Obtain terrace and signage permits, and music licenses (Artisjus/EJI/MAHASZ) if playing music. Hire and pre-register employees with NAV; set contracts, schedules, and minimum-wage compliance. Consider KIVA vs TAO, liability insurance, and a POS tied to inventory and COGS. Timeline: 6–12 weeks.
