Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

Hungary (t.a.m)

VAT REFUND IN HUNGARY:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses: 
Diesel, Repairs, Breakdown services, Hotels, Washings, Motorway tolls (only for trucks with weight over 3,5 tons.).

b) Suitable documents: 
Original LOMO,DKV,UTA,ESSO,FINA,SHELL,IDS invoices.

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER'S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER (NO STAMP ALLOWED)
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATES 20% - 5%
  10. ORIGINAL PROOF OF PAYMENT OF EACH INVOICE.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE HUNGARIAN AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts:
Yearly application: FLORINT 14.000 (€ 50,00)
Quarterly/six-monthly application: FLORINT 102.000 (€ 400,00)