Foreign VAT refund 2024

Domestic taxable entities can reclaim VAT charged in EU Member States and six non-EU countries this year, subject to specific conditions.

To facilitate these claims, refund applications must be electronically submitted to the Hungarian Tax Authority by completing the ELEKAFA form no later than September 30 following the refund period.

For VAT refund applications from ‘third countries,’ the submission method and deadlines may vary. A slight modification has been introduced this year: the form ’24ELEKAFA’ will be used for both 2023 and 2024 VAT reclaims, regardless of the year for which the refund, amendment, or adjustment is being filed.

Please note, the submission deadline is strictly enforced; any requests submitted after this date will be rejected. However, as detailed in our previous newsletter, the European Court of Justice (ECJ) has confirmed that any missing information can be provided during the appeal stage of the refund process. For further details on this ruling, please click here:

The ECJ has confirmed that under the 9th Directive VAT refund procedure, the applicant may also provide additional information in the appeal stage

Should you have any questions on the above mentioned, please feel free to contact our advisors.