{"id":5754,"date":"2024-08-29T10:46:30","date_gmt":"2024-08-29T10:46:30","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=5754"},"modified":"2024-08-29T10:46:32","modified_gmt":"2024-08-29T10:46:32","slug":"valtozas-a-kulfoldi-afa-visszaigenyleseben","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/valtozas-a-kulfoldi-afa-visszaigenyleseben\/","title":{"rendered":"Change in the refund of foreign VAT"},"content":{"rendered":"<p>The procedure for reclaiming VAT from abroad will change from 1 April 2024. In previous periods the<br>NAV has issued a separate form for each year, but from now on, when submitting VAT refund applications for 2023 and 2024, the 24ELEKAFA<br>form must be completed.<\/p>\n\n\n\n<ol start=\"2023\" class=\"wp-block-list\"><\/ol>\n\n\n\n<p>The change is a formal one, but it is still worth paying attention to the reclaiming of foreign VAT,<br>because the deadline is coming up. In the following article we briefly summarise the changes and the<br>related conditions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">Who is entitled to a refund?<\/h2>\n\n\n\n<p>EU taxpayers who are eligible for a refund are those who<br>have purchases of goods or services where the Member State's value added tax<br>charges tax on the transaction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">How is the refund made?<\/h2>\n\n\n\n<p>The refund is claimed on form 24ELEKAFA. It is important to note that the<br>the period for which the application is submitted is a minimum of three months and a maximum of 12 months<br>or must be submitted separately for each country. The administrative<br>process is made more difficult by the fact that we can only apply to each country once a year<br>a refund claim for the same period.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">What is the deadline for submitting a refund application?<\/h2>\n\n\n\n<p>The deadline for submitting applications is 30 September of the year following the year in question. Important<br>emphasise that applications submitted after the deadline will be rejected by the NAV. It is therefore highlighted<br>attention to the deadline.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">Which products and services can be claimed back in the EU<br>under the rules?<\/h2>\n\n\n\n<p>You can claim a refund for the following products:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fuel<\/li>\n\n\n\n<li>Hire of means of transport<\/li>\n\n\n\n<li>Expenditure on means of transport<\/li>\n\n\n\n<li>Motorway, tolls<\/li>\n\n\n\n<li>Accommodation<\/li>\n\n\n\n<li>Food, beverage and restaurant services<\/li>\n\n\n\n<li>Tickets<\/li>\n\n\n\n<li>Representation costs<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\">According to Hungarian VAT law, when is a refund NOT possible?<\/h2>\n\n\n\n<p>In the case of a taxpayer who has opted for an exemption or<br>goods\/services covered by the refund claim, which, according to \u00a7124 of the VAT Act<br>restrictions on the right to deduct (e.g. motor fuel, parking services,<br>a service used for entertainment purposes.<\/p>\n\n\n\n<p>In our experience, the form is easy to fill in, but many companies<br>you cannot claim a refund because of an administrative error. If you are unsure<br>or have questions, ask our advisers for help.<\/p>\n\n\n\n<p><br>The article was written by Enik\u0151 Dobos and Csabi M\u00e9sz\u00e1ros.<\/p>","protected":false},"excerpt":{"rendered":"<p>The procedure for reclaiming VAT from abroad will change from 1 April 2024. In previous periods the<br \/>\nNAV has issued a separate form for each year, but from now on, when submitting VAT refund applications for 2023 and 2024, the 24ELEKAFA<br \/>\nform must be completed.<\/p>","protected":false},"author":2,"featured_media":5755,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,28],"tags":[],"class_list":["post-5754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas","category-konyveles"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00e1ltoz\u00e1s a k\u00fclf\u00f6ldi \u00c1FA visszaig\u00e9nyl\u00e9s\u00e9ben - ICTEuropa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/valtozas-a-kulfoldi-afa-visszaigenyleseben\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e1ltoz\u00e1s a k\u00fclf\u00f6ldi \u00c1FA visszaig\u00e9nyl\u00e9s\u00e9ben - ICTEuropa\" \/>\n<meta property=\"og:description\" content=\"2024.\u00e1prilis 1-j\u00e9t\u0151l v\u00e1ltozik a k\u00fclf\u00f6ldi \u00e1fa visszaig\u00e9nyl\u00e9si elj\u00e1r\u00e1sa. 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