Businesses established in Hungary that purchase goods or services in another EU Member State, without carrying out taxable activities there, may be entitled to reclaim foreign VAT. The same applies to commercial representations of Hungarian companies abroad.
The key deadline is September 30, 2025. By this date, refund requests related to 2024 invoices must not only be submitted but also received by the Hungarian Tax Authority (NAV). Missing this cut-off results in a complete loss of entitlement — late applications are not accepted.
Which Countries Are Covered?
Refund claims apply to:
- EU Member States, and
- certain “recognized third countries” such as Switzerland, Liechtenstein, Norway, Serbia, Turkey, and the United Kingdom (though these jurisdictions may set their own filing deadlines).
Who Can Apply?
- Hungarian taxable entities,
- Hungarian companies’ foreign commercial representations (for operating expenses).
How the Refund Works
The procedure is fairly straightforward, but attention to detail is crucial. Applications must be filed electronically using the 25ELEKAFA form (latest version only).
Some key rules:
- Up to five refund claims per year may be submitted.
- A specific VAT item may only be claimed once.
- Minimum claim amounts apply:
- €400 for quarterly (shorter) periods,
- €50 for annual requests.
- Refund claims are decided within four months, but the tax authority may request additional documents. If so, the applicant has one month to respond.
- All communication is conducted electronically.
Typical Eligible Expenses
VAT refunds are usually available for:
- fuel, tolls, road charges,
- rental of vehicles,
- travel costs (e.g., taxis),
- hotel accommodation,
- trade fair and exhibition fees,
- representation-related costs.
Appeals and Special Situations
Refund decisions can be challenged, but strict procedural rules apply. Since each invoice can only be claimed once and foreign VAT rules can vary, companies are advised to carefully review their invoices and consider expert assistance.
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