VAT Applies to Retailer’s Tax-Free Refund Processing Fees: No Exemption, Fee Treated as Gross Price

The processing fee charged by Határ Diszkont for administering VAT refunds to non-EU travelers is a distinct, taxable administrative service, not ancillary to the export of goods.
This service does not qualify for VAT exemption under either Article 146(1)(e) (export-related services) or Article 135(1)(d) (financial services).
The fee must be treated as VAT-inclusive (gross), since it was invoiced without specifying VAT and cannot be adjusted retroactively.

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.