NAV Árverés

NAV Árverés (officially the Elektronikus Árverési Felület, EÁF) is the online auction house of Hungary's National Tax and Customs Administration, the Nemzeti Adó- és Vámhivatal. Almost everything on it has been seized: goods and property taken from tax debtors in enforcement proceedings, plus confiscations from customs and criminal cases. The exception is a fifth section, "árverés megkeresésre", where mortgage lenders sell pledged homes out of court and NAV only supplies the platform. It is run from Budapest; the site is Hungarian-only and prices are in forint.

What you can buy

• Cars and vans: Citroën Berlingo and Jumpy, Fiat Scudo, Opel Zafira Tourer, Suzuki SX4, Audi A3, VW Polo and Sharan, Honda Accord, Daewoo Matiz, Nissan, appraised between HUF 100,000 and 3.5 million.
• Production machinery: leather-strip cutters, glue spraying machines, automatic bar-tacking and belt-loop sewing machines, belt punching and embossing machines, TP-202 strapping machines.
• Office IT and phones: BenQ LCD monitors in two- and four-unit lots, Lenovo ThinkPad USB-C docking stations, HP Color LaserJet printers, Samsung Galaxy, Xiaomi and Nokia handsets.
• Tools and fittings: Makita angle grinders, Bosch cordless impact drills, router-bit sets, an Olmet round-bar straightener, cable trays.
• Property and company stakes: family houses and farm buildings in small towns such as Simontornya and Szászvár, often only a fractional share of the title (1/2, 1/8, 1/16), plus business shares in Hungarian companies.
• Customs and criminal seizures: a separate section, recently 89 pieces of 9-carat gold jewellery in one lot; its categories also cover untaxed mineral oil, scrap vehicles and livestock.

How the bidding works

Individuals and companies both bid, but registration goes through Ügyfélkapu, Hungary's national Client Gate, followed by a NAV login that asks for your Hungarian tax identification number and an SMS code. Company directors register personally, then attach the firm, whose signing rights the system verifies; proxy bids need form 08F180. Auctions are timed and anonymous, closing at 21:00 on the third calendar day; a bid in the final two minutes adds five more. Increments run from HUF 1,000 to 100,000 by appraised value. Movable lots need no deposit and sell from 50% of that value; property needs a 10% deposit per lot, transferred before the start, and sells from 65%, or 75% for homes, while the lender-referred homes run on a 2% deposit and a 70% floor. You pay within eight days and collect the item yourself.

What to check before you bid

Inspection is usually a single slot, sometimes fifteen minutes, at a yard in the county holding the goods. Neither the debtor nor NAV gives any warranty, hidden defects are disclaimed, and VIN and engine numbers are flagged as unverified. VAT depends on both parties: where the debtor is VAT-registered and you are a taxable person, reverse charge can apply and the price is quoted net; where the debtor is not VAT-registered, no VAT arises on the sale at all. Vehicles usually come without plates or logbook, so budget for the origin inspection, insurance and the HUF 300–850 per kW transfer duty at a Hungarian document office. Property is sold occupied where tenants, usufructuaries or the debtor's parents or grandparents live there, and NAV cannot evict them; add 4% duty and a HUF 6,600 registry fee.