A foreign traveler who makes a purchase in the European Union is eligible for a refund of the value-added tax on goods that are part of their personal or carry-on luggage, provided these are taken out of the Union. As a rule, the tax included in the purchase price is refunded to the foreign traveler retrospectively.
- A natural person who is not a national of any Member State of the European Union and who is not entitled to permanent residence in any Member State of the Union.
- A person who is a citizen of a Member State of the Union but resides outside the territory of the Union.
Yes. A foreign traveler may prove his or her legal status by presenting a valid travel document or another valid official document recognized by Hungary for the purpose of identifying the individual.
When making a purchase in Hungary, one of the conditions for a VAT refund is that the purchase amount must exceed 175 euros (i.e. 68,000 forints in 2026).
For domestic purchases, the issuer of the invoice must issue a form for claiming tax refund in triplicate at the time of purchase, and must provide the first two copies to the buyer. For purchases made in Hungary, the use of the tax refund form is mandatory—with the exception of digitized procedures (see questions 12–13).
The purchased product must be transported from the European Union within 90 days in new condition—unused.
VAT cannot be claimed as a refund on goods of a commercial nature, equipment and accessories for vehicles intended for private use, or goods and services necessary for their operation—unless they are inseparably linked to the product in question.
Goods in quantities exceeding the normal amount required for personal (family) needs, taking into account the duration and nature of the trip.
Upon leaving the country, the passenger must verify his or her identity, present the purchased item and two copies of the form for claiming the tax refund, as well as the original invoice.
No. The identification information on the tax refund form and the invoice shall be identical to the information on the foreign traveler’s travel document.
The fact that the product has left the territory of the European Union
- is confirmed by the customs authority at the passenger’s request on the form for claiming the refund of tax, or
- if the certification is performed by authenticating the electronic data content with a digital stamp (see question 12), the customs authority may, via the self-service kiosk,
certify this upon the exit of the product to a third country.
The export can also be verified by authenticating specific electronic data content with a digital stamp—using self-service kiosks—which is equivalent to endorsing and stamping a paper-based form. This service is currently available in Budapest, Hungary, at Liszt Ferenc International Airport, through the CAS digital VAT refund system. Passengers may request a digital exit certificate if they are leaving the European Union via Budapest Airport and have made a purchase in Hungary or another EU country from a merchant partnered with the CAS operator, or if they made a purchase in Hungary from a merchant partnered with the CAS operator and are leaving the European Union from an EU country where CAS is used.
You can read more about the digital procedure in the guide available on the website of NTCA. (This guide is available in Hungarian only).
The process is paperless, and in most cases can be completed quickly without the involvement of a customs officer. More detailed information on this is available on the website of NTCA by clicking here. (This guide is available in Hungarian only).
There is no possible way to retroactively verify the exit of goods, whether through a paper-based or digital process.
In other Member States, documents issued for purchases may differ in formal terms as well as the minimum thresholds for claimable amounts. You are encouraged to receive information in your country of purchase – e.g. on the competent authority’s website.