Due to questions received by the National Association of Hungarian Accountants, the following was reported on the taxation of donations to refugees, according to MTI: VAT cannot be reclaimed on a product purchased by a company for the purpose of donation, the organisation receiving the donation must provide proof of the purpose, so the gross amount can be accounted for as a flat-rate cost. If a company uses its existing inventory to donate, you do not have to refund VAT.
Private donations to refugees are tax and duty free.