In Hungary, renting out a gym needs no sports licence. You register as a sole trader (egyéni vállalkozó) or found a Kft. with activity code TEÁOR 93.13, gym services. Gym access is at the standard ÁFA rate of 27%, unless you choose the subjective exemption. The Hungarian specialty is paperwork: gyms are on the list of activities that must issue receipts through a cash register, and every invoice is reported to the tax authority (NAV). Sparekey costs HUF 375,000 for setup and HUF 6,800 a month for Operations.
Registration
A sole trader reports the start of the activity online with the ÖVTJ code and is liable with all their assets. A Kft. needs 3,000,000 Ft of share capital and a lawyer for the registration. If you add personal training or classes, check the qualification rules for coaches first. Renting out the room alone does not need them. Ask the local authority about building use and fire safety before you sign a lease.
ÁFA
Gym access is at 27%. No reduced rate covers it, and the sport exemption applies only to public service providers. You can choose the subjective exemption (alanyi adómentesség) while turnover stays at or below 20,000,000 Ft in 2026 (22,000,000 Ft in 2027). Your invoices then carry no ÁFA.
Invoices instead of receipts
Because gym services may issue receipts only through a cash register, the practical route for an online-booked gym is to issue an invoice for every booking instead of a receipt. A business may always do that. Each invoice is then reported to NAV’s Online Számla, so it must come from invoicing software that reports automatically.
Sparekey exports every booking and payment as a CSV file. Agree with your accountant which NAV-connected invoicing software issues the invoices, and settle the approach before launch, especially if you also sell anything on site.
Payments
In Hungary we set up Stripe with cards, Apple Pay and Google Pay, with payouts in forint to your Hungarian bank account. The Stripe account is in your name, and setup is included.
Door access and SMS
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the simpler, cheaper alternative on the existing lock, but it cannot be secured as well against tampering by customers. Both cost the same. Each booking gets a time-limited PIN by SMS right after booking. Hungarian networks show a phone number as the sender, so the message starts with your gym’s name. If the internet is down, customers get the stored backup code. See 2N keypad and maglock.
Cameras, insurance and house rules
There is no national retention period for CCTV since 2019. You set it yourself and document why, and a few days is usually enough. Put a sign at the entrance naming you and the purpose. Never film changing rooms or toilets. The authority is NAIH. See cameras in an unstaffed gym.
Liability insurance is standard. Tell the insurer that nobody is on site. A clause saying customers train at their own risk does not replace insurance. Write house rules (házirend) in Hungarian and English. See insurance and liability.
What Sparekey costs in Hungary
| Item | Price |
|---|---|
| Setup (one-off) | HUF 375,000 |
| Operations (hosting and maintenance) | HUF 6,800 / month |
| Door-code SMS | based on volume |
No VAT is added, because Sparekey is not VAT-registered. You pay in forint by bank transfer. See pricing.
FAQ
Do I need a cash register for an online-booked gym in Hungary?
Gym services may issue receipts only through a cash register. Issuing an invoice for every booking instead is allowed, and each invoice is reported to NAV. Agree the approach with your accountant.
What ÁFA rate applies to a private gym?
27%, or none under the subjective exemption up to 20,000,000 Ft turnover in 2026.