- 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.
