VAT refund from other member states

VAT-able persons established in any member of the Union are entitled to reclaim the VAT charged to them in other member states of the EU under a special procedure. 

VAT-able persons have to file requests for VAT refund with the tax authority of their own member state until 30 September of the year following the given year. The request is forwarded by this tax authority to the tax authority of the member state of the place of the refund. 

However VAT-able persons established in third countries with reciprocity such as Switzerland, Liechtenstein, Norway and Serbia still have to file their refund requests with the tax authority of the member state of the place of refund. 

VAT-able persons having their seat or a permanent establishment in Hungary have to file requests for the refunding of value added tax charged to them in other members of the European Community (foreign VAT) with the NAV (HU TA). NAV (HU TA) only performs a preliminary screening role in this procedure checking if applicants satisfy the statutory requirements and, if they do, forwarding their requests within 15 days of receipt to the foreign tax authority. 

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