If the domestic taxable person acquires a product from other EU member states by entering the Community tax number – i.e. acting as a VAT subject – he must pay tax after the purchase, regardless of the purpose. So, it is not only for business purposes, but also for private purchases of community products that tax must be paid and a summary declaration must be made after the purchase.
In the case of private purchases, the right to tax deduction cannot be enforced against the tax payment obligation established due to the community transaction .
Source gov.hu
