- The deadline for Hungarian companies to reclaim VAT paid abroad during 2024 is 30 September 2025. VAT paid abroad cannot be reclaimed in the Hungarian VAT return because it is paid to the foreign country’s budget. There are two methods to reclaim VAT: tax registration in the EU Member State or a separate procedure for foreign VAT refund. VAT can be reclaimed from 26 EU countries and 6 others with reciprocity agreements. The reclaim process requires electronic submission of the ELEKAFA form and meeting specific conditions, such as not having an establishment or local transactions in the country concerned. The rules of the source country apply for reclaiming VAT.
Source: grantthornton.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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