VAT refunds for operations taxed in other EU member state

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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.

The Hungarian tax authorities will pass on the claim to the authorities in the other country. Some EU countries do not allow refunds for certain categories of expenditure (e.g. restaurant costs, entertainment activities, cars, fuel, etc.).

 

Applications which VAT amount is lower than € 400 will not be refunded. Each application should cover at least 3 months and should be limited to 12 months.

 

The refund procedure usually lasts 4 months. The Hungarian tax authorities may require additional documents and extend the duration of the procedure by another 2 months. The tax authorities must close the claim within a total of 8 months from the submission of the application and must refund the approved VAT within an additional 10 working days.

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