Under certain conditions, domestic taxable persons can claim back VAT charged in other EU Member States and currently in six non-EU countries.
VAT refund claims for EU Member States can be submitted to the Hungarian Tax Authority via the Client Gate Portal using the ELEKAFA form only, at any time during the year, but no later than 30 September of the year following the refund period. Specific rules apply for VAT refund applications from ‘third’ countries. It is also important to note that each application will be dealt with according to the regulations of the country concerned and the foreign tax authority will normally conduct the procedure in the language of the source country.
The deadline for submission is time-barred and applications submitted after this date will be rejected.
Should you have any questions on the above, please feel free to contact our advisors.