Hungary Updates VAT Return Guide: Key Changes Effective 2025

• Key Changes to VAT Returns: The Hungarian National Tax and Customs Administration (NAV) has updated the 2565 VAT return form guide, effective from 2025, which includes a shift to full HUF amounts on certain forms and revised filing deadlines for monthly, quarterly, and annual returns.
• Refund Thresholds and Electronic Filing: Minimum amounts for VAT refunds have been established at 1 million HUF for monthly filers, 250,000 HUF for quarterly filers, and 50,000 HUF for annual filers. Taxpayers required to use electronic communication must file their returns electronically, while others can choose between electronic and paper submissions.
• Additional Provisions and Support: The updated guide outlines special forms for reverse charge declarations, bad debt declarations, and vehicle chassis numbers, along with provisions for the reverse charge mechanism covering specific products starting January 1, 2025. Taxpayer support is available through NAV’s website and dedicated phone lines.

Source docnova.ai

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Hungary Enhances 2565 VAT Forms with New Fields for Improved Data Accuracy from July 2025

• Hungary updates VAT form 2565-M starting 30 July 2025
• New optional fields added for input VAT breakdown by rate and prorated amounts
• Changes affect sheets 2565M-02 and 2565M-02-K
• Four new fields introduced in the summary report section
• Fields allow reporting of deductible VAT by rates of 5%, 18%, and 27%
• New column for indicating prorated VAT due to partial deductibility
• Aims to improve reconciliation and reduce audit frequency
• Full tax base and total VAT amount remain mandatory
• New fields are complementary and enhance data transparency and quality

Source: marosavat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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