According to the proposal of the European Commission, the deadline for submission of EU VAT claims has been changed.
Taxpayers settled in an EU member state other than the one which is obliged to refund VAT have to submit their requests to the tax authority of their own country which will immediately forward the request to the authorities of the relevant member state.

Thus, taxpayers settled in Hungary have to use the form ‘10ELEKÁFA’ which can be downloaded from the Hungarian Tax Authority website and submit to the Hungarian Authority. Those who are not settled in Hungary but another member state, have to fill out the form made available by their own tax authority and submit their claims to that authority which will forward the request to the relevant tax authority.

According to the original rules, the deadline for submitting the claims for the year 2010 was 30 September 2010 which in line with the proposal of the European Commission and the Council’s Directive has been changed to 31 March 2011.