Petra Paliicz

Petra Palicz

Manager, Tax Services

Petra Palicz is a lawyer and certified VAT expert. Since 2005 she has been working in the field of taxation, especially VAT consulting, and since 2012 she has been a member of the team of RSM Hungary Zrt. She has acquired her knowledge of Hungarian and EU VAT through training in Hungary and abroad (Austria and Belgium).
Her areas of expertise include VAT advice on domestic and international (EU) transactions, VAT analysis of product movements and services, filing and handling foreign VAT returns, participation in tax audits, tax planning tasks, EKAER advice and she is also actively involved in domestic compliance tasks.

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Foreign VAT refund assistance

Our dedicated team of professionals have a wide range of experience in dealing with VAT related issues. Besides RSM's global network of expertise, we are also members of International VAT Association (IVA),the world’s leading independent body on international VAT issues, representing the interests of businesses and advisers involved in VAT or equivalent turnover taxes around the globe.

Our services

Petra Palicz

2024.11.22

Five cases where VAT is payable abroad

A number of Hungarian businesses are involved in international trade, including intra-Community supplies of goods, import of goods from third parties or supplies of services abroad. For cross-border transactions, it is important to examine whether there is a requirement to register for VAT abroad and whether any VAT liability arises abroad. Below we present five cases where companies are required to pay VAT abroad in connection with cross-border transactions and must therefore apply for a tax number.

Petra Palicz

2024.10.28

Court of Justice of the European Union rules in favour of the taxpayers again

At the beginning of October 2024, once again, the Court of Justice of the European Union ruled in favour of the taxpayers in a case regarding the right to deduct VAT. Although the judgment was delivered in a case in Romania, its findings can make a significant contribution to the successful exercise of the right of Hungarian businesses to deduct VAT.

Petra Palicz

2024.05.21

Foreign VAT refund - The Court of Justice of the EU comes to the aid of taxpayers

The Court of Justice of the European Union (CJEU) has ruled (C-746/22) that a Hungarian rule which does not allow foreign taxpayers to submit their VAT refund documents even in the second instance procedure is not in line with the EU law. The CJEU found that the Hungarian legislation infringes the principle of VAT neutrality and the principle of effectiveness, as it prohibits taxpayers from providing the additional information requested by the first-tier tax authority in an appeal to the second-tier tax authority.

Petra Palicz

2023.11.15

The Mandatory Deposit Return System (DRS) and VAT

From January 1, 2024, the deposit return system for mandatory deposit fee products marketed domestically, the DRS, will be implemented. The mandatory deposit fee system imposes tasks on both manufacturers and distributors, and due to the introduction of the DRS, the summer tax package also amended the VAT law effective from January 1, 2024. In the following blog post, we will present the most important VAT-related effects of the new DRS system.

Petra Palicz

2023.09.11

Hungarian VAT implications for UK taxpayers

UK companies have no longer been subject to EU VAT laws since 2021; therefore their Hungarian tax liabilities are governed by different rules. How can VAT regulations be interpreted in this new situation and what have taxpayers experienced since Brexit? In our blog post below we have summarised the most important changes from a VAT perspective.

Petra Palicz

2023.04.21

VAT implications of the “Buy Now, Pay Later” arrangement

Recently, the so-called BNPL service, which stands for \"Buy Now, Pay Later\", has become increasingly popular. Although digitalisation and COVID-19 have accelerated the spread of this interest-free, deferred or instalment payment facility, the Hungarian Tax Authority has not yet developed a uniform practice on the correct VAT treatment of BNPL services. Please note that the VAT treatment of BNPL services can vary under Hungarian legislation, so it is important to be familiar with the rules.