Further amendments to VAT returns

Many people are undoubtedly enjoying their summer holidays, but the NAV is not sitting idle during this period. Another amendment has been made to the VAT return, the essence of which is that the summary report may show the tax amounts actually deducted separately from 31 July 2025. The new columns allow for separate entry of the 5%, 18% and 27% tax rates, as well as the tax amount affected by proportionalisation. Filling in the new columns resulting from the amendments is – for the time being – voluntary, and according to information from the National Tax and Customs Administration (NAV), even the audit and data reconciliation procedures can be avoided.

information, all data from 2565 VAT returns 2565M-02 and 2565M-02-K forms, data must be provided to the National Tax and Customs Administration (NAV) on all accepted invoices subject to direct taxation, on the basis of which the person submitting the return, i.e. the purchaser of the product or user of the service, deducts VAT. If the invoice issuer subsequently modifies or invalidates the invoice, the invoice recipient must also indicate this in their tax return.

Entering the correct data is made easier by the four new columns that will be added to forms 2565M-02 and 2565M-02-K on 30 July. Here you can enter detailed data related to the tax deducted and its changes, following the level of detail provided in the VAT analysis. The provision of data is voluntary, but VAT returns submitted with more detailed data significantly reduce the possibility of errors and the resulting data discrepancies, thus avoiding the need for data reconciliation procedures.

An even simpler alternative to the 2565 VAT return with extended data content, which can be submitted using the General Form Filling Application (ÁNYK), is to use the eÁFA system. The NAV service, which is accessible via the web and M2M connection, offers convenient solutions for VAT returns for all businesses, while also serving the data needs of companies’ administrative systems. One of the many advantages of eÁFA is that it eliminates the need for separate M-form data reporting.

In order to help businesses prepare and develop their own systems and accounting programmes, the NAV has already published a draft version of the new form, which will be available from 31 July 2025 and will include new columns to assist with completion. 2565, which will be available from 31 July 2025, with new columns to assist with completion, and the common identifiers for the fields.

Data structure and field identifiers of the draft form here.

If you have any technical questions regarding the development of VAT returns, please feel free to contact our experts.

(Source: www.nav.gov.hu)