Taxable persons established in a recognised third country[1] can apply for a refund of input VAT and flat-rate compensation on goods and services purchased in Hungary using the IAFAK form.
From 10 June 2021, taxable persons established in the United Kingdom (UK) as a recognised third state can also claim this refund.[2]
The tax refund can be claimed for all transactions carried out on or after 1 January 2021.
The latest Hungarian only version of the IAFAK form is available on the website of NTCA.
[1] Recognised third states are the states listed in Annex 8/A of Act CXXVII of 2007, which are reciprocal with Hungary.
[2] Taking into account the Protocol on Ireland/Northern Ireland to the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community.