Please find information below on invoicing and methods of claiming VAT refund.
INFORMATION ABOUT INVOICING
Invoice is always issued in accordance with the given tax return and purchasing method.
You will not receive an itemised (VAT) invoice if you wish to purchase your road use authorisation with an ad-hoc route ticket as an unregistered user on the www.hu-go.hu web site. If you would like to request a VAT itemised invoice during your online ad-hoc route ticket purchase, you must first register before you begin your transaction. After registration, the system will issue the official receipt for your tax return purposes at each purchase transaction.
You will receive a regular (paper based) VAT itemised invoice if you purchase your route ticket at one of the National Toll Payment Services PLC's (NÚSZ Zrt.) customer service offices or if you put credit on your current account. Please be sure to request a VAT itemised invoice at your purchase.
You will receive an e-invoice if you put credit on your balance online as a registered user with a bank card or by transfer on the www.hu-go.hu customer service portal.
About online purchases:
When you have put credit on your current account, you can purchase route tickets from your balance, or you can report your road use via OBU. In this case, we issue an invoice to you of your credit transaction EXCLUSIVELY. A separate invoice is not issued of route tickets purchased from and charged to this current account balance or of the kilometers traveled with OBU.
Information about the e-invoices:
E-invoices do not require special action!
They can be printed and filed if you would like to retain these documents in paper based format.
E-invoices must be saved in the original electronic format (and must be stored for a period specified by Section 169 of the Accounting Law, at present set by the currently effective law as 8 years); as this is the only format acceptable for tax management identification purposes, we request that you save them to your computer hard drive – although they can be downloaded at any time from the web site.
About VAT refund
The legal background of the deductibility of previously levied tax is provided in Section 125 paragraph (1) item h) of the VAT law, as stated: “previously levied tax can be deducted if the amount is verifiably used to operate a land vehicle with a gross maximum weight exceeding 3.5 tons.”
Matters of VAT refund for foreign nationals in Hungary is regulated in Guide No. 3014/2012 issued by the National Tax and Customs Administration.