Tax-free shopping in Hungary (2026)

Last reviewed: 30 October 2026

In short: Hungary refunds VAT to foreign travellers who live outside the EU on purchases above the equivalent of EUR 175. Customs certifies the refund form when the goods leave the EU, within 90 days of the sale, and the seller then pays the refund.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitorsYes [1]
Who qualifiesVAT refund for visitorsA foreign traveller: a natural person who is not a national of any EU Member State and has no right of permanent residence in any Member State, or an EU national whose residence is outside the EU. The goods must be part of personal or travel luggage and leave the EU. [1]
Minimum purchaseVAT refund for visitors€175.00 per purchase [2]
Time limit to take goods outVAT refund for visitors⚠ Not yet verified
Refund procedureVAT refund for visitorsThe seller issues the invoice and a VAT refund form (adó-visszaigénylő lap) at the time of sale and gives the traveller two of three copies. The authority taking the goods out of the EU, in Hungary customs, certifies the exit on the form when shown the goods and the original invoice; electronic certification with a digital stamp is an alternative. The traveller then gives the stamped form and the invoice to the seller, who refunds the VAT, in cash in forint unless otherwise agreed. The goods must leave the EU within 90 days of the sale. [2]

Notes

  • The VAT Act sets the threshold as an amount equivalent to EUR 175, including VAT, for one sale. NAV gives HUF 68,000 as the 2026 equivalent.
  • Hungarian law sets 90 days from the sale (VAT Act § 98(2)(a); NAV), counted in days, not months, so no value in months is shown. The goods must also be unused in that period.

Sources

  1. Nemzeti Adó- és Vámhivatal (NAV): Külföldi utasok áfa-visszatérítése (consulted 30 October 2026) · all sources
  2. Nemzeti Jogszabálytár (Magyar Közlöny Lap- és Könyvkiadó, njt.jog.gov.hu): 2007. évi CXXVII. törvény az általános forgalmi adóról (consulted 30 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.