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Last checked: 10/04/2019

VAT Refunds – Hungary

Categories of expenditure that don't allow for VAT refunds

Some categories of expenditure don't allow for VAT refunds. In Hungary these categories are:

It is also not possible to claim a refund of the 30% input tax charged on the following categories of expenditure:

There are some exceptions to the restrictions on the right to deduct. These are set out in more detail in Section 125 of Act CXXVII of 2007 on Value Added Tax.

You can read more about this on the national portalhu.

Refund arrangements

In Hungary, the authorities can grant refunds to non-EU based businesses even if the country in which the business is based doesn't offer similar refund arrangements for businesses based in Hungary.

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