The NATO/ PfP Foreign Armed Forces (Fgn AF) )and International Military Headquarters (IMH)deployed to Hungary are exempted from VAT in case of any official purchase if it is in connection with common defence efforts. The exemption in case of VAT is direct, thus the armed force does not have to pay the tax in advance, in case of international military headquarters the exemption method is reimbursement.
The exemption in case of excise tax is indirect, thus the armed forces have to pay the tax in advance and later submit a request for tax refund.
Generally the members of foreign armed forces personnel deployed to Hungary are not exempted (only US forces) from VAT and excise tax.
The particulars of the procedure are included in the guideline
Practically this means that an assignee of the respective armed force needs to download a printed form called “Exemption certificate” from the website of HUN Tax Office.