Businesses established in Hungary have until 30 September 2022 to reclaim foreign VAT. This means that companies may apply until this deadline for a refund of value-added tax charged by a foreign country on supplies of products and services in another Member State, or on product imports into the given Member State of the European Union in 2021. Taxpayers lose this right after the deadline expires, so the tax authority will automatically reject any application received after the deadline.
Reclaiming foreign VAT in Hungary: important deadline set by NAV approaching
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Hungary
Author: Kristina Dosen
Category:
Fiscal subject related
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921
Content accuracy validation date:
31.08.2022
Content accuracy validation time:
08:17h
Reclaiming foreign VAT happens when taxpayers established in Hungary do not receive a VAT-free invoice on services used abroad and goods purchased abroad in certain cases, but one that includes the local VAT (e.g. VAT on accommodation, food, taxi fares, tool costs). In such cases, Hungarian taxpayers may reclaim the foreign VAT included on the invoice (to the extent the supply of goods or services was used for the purpose of their taxable business activities).
However, this foreign VAT is not reclaimed in the Hungarian VAT return, but by filing a separate application. Different procedures for countries within and the ones outside the EU. Among other differences, the deadline may differ from 30 September for refunds from countries outside the EU.
The refund period specified in such applications must not exceed one calendar year, and must not normally be less than three months. These applications also come with minimum refund amounts. The refund amount cannot be less than EUR 50 for an annual application, and EUR 400 for a three-month application.
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