Domestic taxpayers once again have until 30 September this year to reclaim value added tax charged to them in other European Union Member States in the 2025 tax year. The refund procedure must be initiated with the National Tax and Customs Administration (NAV) by electronically submitting form 26ELEKAFA.
There is one exception this year: where the 2025 refund relates to Bulgaria and the VAT was charged in Bulgarian leva, claimants must continue to use the previous 25ELEKAFA form, which must also be submitted by 30 September.
Particular attention should be paid to timing, as the 30 September deadline is statutory and cannot be extended. In practice, this means that a missed deadline cannot be remedied by a subsequent request for relief. To avoid losing the right to the refund, claims must actually reach the tax authority’s system by 30 September at the latest; claims received later cannot be accepted
If you have any questions regarding the above, please feel free to contact our expert colleague.
Do you have any questions?
Please do not hesitate to contact our expert colleague:
Jelentősen átalakul jövőre a jótállásra vonatkozó szabályozás, azon belül a fogyasztóra vonatkozó szabályok. A jótállással kapcsolatban egyébként is sok félreértésen alapuló legenda terjed- a Niveus Consulting Group segít eligazodni a szabályokon.
Avoid costly errors in your 2025 personal income tax return. Discover the 10 most common mistakes—from missing tax reliefs to incorrect income reporting and learn how to prevent delays and financial loss.
Február 1-jével hatályba lép a belterületté nyilvánított ingatlanok 90%-os illetékkötelezettsége. Megnyílt a lehetőség a behajthatatlan követelések miatti áfaalap csökkentésre. Még mindig sok a hiba az online számlaadat-szolgáltatásban. Sokan nem gondolnak arra, hogy környezetterhelési díjfizetési...
Kollégáink hamarosan felveszik önnel a kapcsolatot!