New Opportunities for Foreign Businesses: VAT Refund in Hungary After EU Court Decision

• Foreign businesses can now request VAT refunds in Hungary without a Hungarian tax number
• The EU Court of Justice ruled that foreign businesses can submit documents in the appeal stage for VAT refund requests
• This ruling will lead to a more liberal approach by tax authorities in ongoing and future refund procedures
• The strict approach of Hungarian tax authorities in the past hindered foreign businesses from getting VAT refunds
• The EU Court of Justice emphasized the importance of content over form in processing VAT refund requests
• The ruling also applies to domestic taxpayers during tax audits, allowing them to refer to the decision for document submission deadlines
• The deadline for submitting additional documents for VAT refund requests is not considered as a forfeiture of rights

Source: vgd.hu

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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