The procedure for reclaiming VAT from abroad will change from 1 April 2024. In previous periods the
NAV has issued a separate form for each year, but from now on, when submitting VAT refund applications for 2023 and 2024, the 24ELEKAFA
form must be completed.

The change is a formal one, but it is still worth paying attention to the reclaiming of foreign VAT,
because the deadline is coming up. In the following article we briefly summarise the changes and the
related conditions.

Who is entitled to a refund?

EU taxpayers who are eligible for a refund are those who
have purchases of goods or services where the Member State's value added tax
charges tax on the transaction.

How is the refund made?

The refund is claimed on form 24ELEKAFA. It is important to note that the
the period for which the application is submitted is a minimum of three months and a maximum of 12 months
or must be submitted separately for each country. The administrative
process is made more difficult by the fact that we can only apply to each country once a year
a refund claim for the same period.

What is the deadline for submitting a refund application?

The deadline for submitting applications is 30 September of the year following the year in question. Important
emphasise that applications submitted after the deadline will be rejected by the NAV. It is therefore highlighted
attention to the deadline.

Which products and services can be claimed back in the EU
under the rules?

You can claim a refund for the following products:

• Fuel
• Hire of means of transport
• Expenditure on means of transport
• Motorway, tolls
• Accommodation
• Food, beverage and restaurant services
• Tickets
• Representation costs

According to Hungarian VAT law, when is a refund NOT possible?

In the case of a taxpayer who has opted for an exemption or
goods/services covered by the refund claim, which, according to §124 of the VAT Act
restrictions on the right to deduct (e.g. motor fuel, parking services,
a service used for entertainment purposes.

In our experience, the form is easy to fill in, but many companies
you cannot claim a refund because of an administrative error. If you are unsure
or have questions, ask our advisers for help.

The article was written by Enikő Dobos and Csabi Mészáros.