{"id":105429,"date":"2021-05-28T11:23:17","date_gmt":"2021-05-28T09:23:17","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=105429"},"modified":"2022-10-18T13:36:00","modified_gmt":"2022-10-18T11:36:00","slug":"hungary-united-kingdom-reciprocity-required-for-13th-directive-vat-refunds","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/hungary-united-kingdom-reciprocity-required-for-13th-directive-vat-refunds\/","title":{"rendered":"Hungary-United Kingdom &#8211; Reciprocity required for 13th Directive VAT refunds"},"content":{"rendered":"\n<p>As of 1 January 2021, the United Kingdom is definitely considered a third country. Therefore, <strong>British companies wishing to obtain a refund of VAT paid in Hungary<\/strong> are subject to the 13th Directive refund procedure. As a reminder, the <a href=\"https:\/\/www.asd-int.com\/en\/vat-refund-13th-directive-hungary\/\">refund of Hungarian VAT<\/a> is only possible if the following conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Existence of a reciprocity agreement for VAT refund between the country of establishment and Hungary;<\/li><li>During the period covered by the refund application, the company did not carry out any transactions that would require it to register for VAT in Hungary;<\/li><li>The VAT has been regularly invoiced by the supplier or service provider;<\/li><li>The VAT concerns expenditure on purchases of goods or services used for transactions giving rise to the right to deduct;<\/li><li>The VAT does not concern expenses for which VAT deduction is excluded by Hungarian regulations.<\/li><\/ul>\n\n\n\n<p>In this context, the Hungarian government has indicated that a reciprocity agreement has recently been concluded between the UK and Hungary, which applies retroactively.\n<br><br>\nFor more details, contact our experts.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.parlament.hu\/irom41\/16208\/16208.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Government of Hungary<\/a> (pdf in Hungarian)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As of 1 January 2021, the United Kingdom is definitely considered a third country. Therefore, British companies wishing to obtain a refund of VAT paid&#8230;<\/p>\n","protected":false},"author":36,"featured_media":105450,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[44,3350],"tags":[1983,3351],"pays":[816,3443],"class_list":["post-105429","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-vat","tag-all-en","tag-vat-en","pays-hongrie-en","pays-royaumeuni-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hungary - UK: Reciprocity required for 13th Directive VAT refunds | ASD Group<\/title>\n<meta name=\"description\" content=\"Hungary - UK: Reciprocity required for 13th Directive VAT refunds\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asd-int.com\/en\/hungary-united-kingdom-reciprocity-required-for-13th-directive-vat-refunds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hungary - 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