Under Hungarian tax law, we have to charge VAT on invoices related to supply of services, as follows: 25 % on participation fees and 18 % on accommodation costs.
Any participant who is VAT registered can reclaim this VAT. Since 1st January 2010, new procedures for VAT refund claims have been introduced in the European Union.
Refund applications for the VAT incurred in a Member State by a taxable person established and VAT registered in another Member State will have to be submitted via the online portal hosted by the VAT administration of the country of establishment (i.e. your country), and no longer to the Member State where the VAT has been incurred (i.e. Hungary).
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