From 1 January 2011 the Department for Managing Refunds for Foreigners at the Directorate of Priority Affairs of the National Tax and Customs Administration (NAV Kiemelt Ügyek Igazgatósága - Külföldiek Adó-visszatérítését Intéző Főosztály) is dealing with the tax refund claims of taxpayers registered abroad.

Notice on the VAT refund procedures to be applied by taxable persons not established in Hungary as of 1 January 2010

Only for the use of those taxpayers which are established in a third state with which Hungary has a reciprocity agreement; Liechtenstein and Switzerland.

08iafa_k: APPLICATION FORM VAT refund for taxable persons not established in Hungary (tax year 2009)

(How to download? (EN), Framework software (HU); Form 08iafa_k (HU-EN), Help for 08iafa_k (HU-EN))

Information  (EN)

IAFA_K: Application form VAT refund for taxable persons not established in Hungary (tax year 2010)

(How to download? (EN); Framework software (HU); Form IAFA_K (HU-EN); Help for IAFA_K (HU-EN))

Information  (EN)

Information on the Restrictions on the Right of Deduction:

According to the  following rules input VAT can not be deducted even if the goods and services are acquired for the business purpose of the taxable person. This means that in following cases VAT can not be reimbursed to the taxable persons not established in Hungary.

Contact:

National Tax and Customs Administration Directorate of Priority Affairs (KÜIG):

1077 Budapest, Dob. u. 75-81.

Postal address: 1410 Budapest, Pf. 138.

Central telephone number: 00-36-1-461-3300

Fax: 00-36-1-322-1985

For more information about VAT refunds in the EU see:

http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm