- Foreign businesses can now request VAT refunds in Hungary without a Hungarian tax number
- The EU Court of Justice ruled that foreign businesses can submit documents in the appeal stage for VAT refund requests
- This ruling will lead to a more liberal approach by tax authorities in ongoing and future refund procedures
- The strict approach of Hungarian tax authorities in the past hindered foreign businesses from getting VAT refunds
- The EU Court of Justice emphasized the importance of content over form in processing VAT refund requests
- The ruling also applies to domestic taxpayers during tax audits, allowing them to refer to the decision for document submission deadlines
- The deadline for submitting additional documents for VAT refund requests is not considered as a forfeiture of rights
Source: a2ztaxcorp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
