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ECJ Rules VAT Refund Administration Fees Taxable in Hungary for Non-EU Customers

  • VAT refund administration fees are taxable in Hungary.
  • The ECJ ruled these fees as a separate taxable service.
  • VAT refund services to non-EU customers must be treated as taxable.
  • National tax authorities cannot reclassify these fees as VAT-inclusive.
  • Retailers must correctly classify charges to avoid disputes.

Source: globalvatcompliance.com

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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