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Updated 06/12/2017

Hungary - VAT Refunds

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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:

  • motor spirit (codes 2710 11 41, 2710 11 45, 2710 11 49, 2710 11 59)
  • other fuel, provided it is needed to run a passenger car (code 8703)
  • other products, provided they are needed to run or maintain a passenger car
  • passenger cars (not including hearses)
  • motorcycles with a cylinder capacity above 125 cc (code 8711 onwards)
  • yachts (code 8903)
  • other vessels (code 8903), provided they are suitable for pleasure or sport purposes
  • residential property
  • products needed to build or renovate residential property
  • foodstuffs
  • beverages
  • services needed to build or renovate residential property
  • taxi services
  • parking services
  • road-use services
  • catering services
  • entertainment services

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

  • voice telephony services
  • mobile telephone services
  • Voice over Internet Protocol services

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 portalmagyar.

Look for the section on VAT payment and refunds.

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