If the traveler is not leaving Hungary for a third country—for example, if they are traveling to Vienna and then leaving the European Union by plane from there—they must request a certificate of clearance for the goods upon exiting the EU—in this example, at the Vienna airport.
It is the foreign traveler, or an authorized agent acting on his or her behalf and in his or her name, who may request a tax refund in person from the seller of the product. If the traveler acts in person, he or she must present a valid travel document; if the traveler does not act in person, the authorized agent must submit a written power of attorney issued in the traveler’s name.
- If a form for reclaiming tax refund is used, in order to receive a VAT refund, the seller must be provided with the first copy of the form for reclaiming tax refund, which has been endorsed and stamped by the customs authority, and the original copy of the invoice issued for the sale of the goods must be presented.
- If the self-service kiosk at Liszt Ferenc International Airport is used for the exit, the digitally authenticated electronic data confirming the exit must be provided to the seller; this is done through the CAS digital system of claiming VAT for refund .
- If a foreign traveler leaves the EU not in Hungary but in another EU member state, where the export of the product is verified electronically, the electronic verification must be provided to the seller. It is recommended to inquire about the details in the relevant member state and with the seller.
After making a purchase in Hungary, the foreign traveler is eligible for a tax refund in forints, which the seller must pay in cash. However, the foreign traveler and the seller may agree to use a different currency or payment method.