In the HU-GO distance-prorated electronic toll collection system toll payment can be made in two ways:
You will receive an itemised invoice in either case. Since the service becomes instantly available when you pay, you will receive a final invoice after payment enabling you to claim a VAT refund. The legal background of the deductibility of previously levied tax is ensured by Section 125 paragraph (1) item h) of the VAT Act, whereby: “previously levied tax can be deducted if it is verifiably used to operate a land vehicle in its operation having a maximum gross weight exceeding 3.5 tons.”
With regard to VAT refunds claimed in Hungary by foreign nationals, the provisions of Guide No. 3014/2012 published by the National Tax and Customs Office are the competent directives.