VAT refunds for operations taxed in other EU member state
The Hungarian enterprises, which have been charged VAT on business activities in another EU country, are entitled to have the VAT refunded by the authorities in that country.
The accountant of the Hungarian enterprise should submit the refund application on line, before the 30th September of the following year. Therefore, the input VAT on EU purchases in 2016 should be claimed by the 30th September 2017, using the electronic form 17ELEKAFA.