- 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: vgd.hu
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.
