If you had paid invoices with Hungarian VAT during 2025, it is possible to ask for a refund with deadline 30 September 2026.
As non-EU countries, the taxpayers from Lichtenstein, Norway, Switzerland, Serbia, Turkey and United Kingdom have the option to ask for the refund of VAT in Hungary. In case of companies from Turkey, the VAT refund right is only valid in case of freight forwarding services, freight costs, and products and services purchased for the purpose for exhibitions, fairs.
Which conditions apply?
The submission of an application shall be subject to:
- the applicant is considered to be a foreign taxable person in Hungary
- is not economically established in Hungary at the time of the application, and
- there were no transactions carried out in Hungary during the period of the application.
It is also stipulated that the goods or services in respect of which the refund is requested are used for the taxable economic activity of the taxpayer. A taxpayer who is not entitled to deduct VAT, is not entitled for filing the VAT refund claim.
The minimum threshold refund is EUR 400, for annual claims EUR 50.. If you would like to ask for the refund of VAT, you are obliged to file a VAT refund claim for the Hungarian tax authority. The VAT refund claim must include all the invoices in the claim.
Based on our experience, communication with the applicant is not smooth, which can even lead to the loss of the VAT to be refunded due to relatively short deadlines. We stay at your availability if you would like to submit the VAT refund claim for the tax authority.