Summary
- Stricter Annex M (M‑sheet) invoice‑level reporting under Act LXXXIII/2025 was set to apply from 1 July 2026, requiring reporting of deducted VAT per invoice. [marosavat.com]
- Following a Ministry of Finance statement on 25 June 2026, the government intends to submit a bill so the tightened rules are never applied in practice. [marosavat.com], [kpmg.com]
- ÁNYK will be phased out by end‑2026; mandatory eVAT (eÁFA) submission is expected from 1 January 2027. [kpmg.com]
Extended article
Under the currently effective law, VAT return M‑sheet (Domestic Purchase Listing) rules would have required detailed reporting of deducted VAT per invoice, broken down by rate (5%, 18%, 27%) and including partial deduction proportions. However, based on statements from the Hungarian Ministry of Finance, the government now intends to prevent these stricter rules from applying to any VAT return period, as the eVAT platform will supersede the M‑sheet system in 2027. Although the entry into force cannot be blocked legally, a parliamentary amendment is expected. Taxpayers should continue current M‑sheet practice while monitoring the legislative process closely. [marosavat.com], [kpmg.com], [deloitte.com]
Sources:
- Marosa – Hungary VAT 2026
- KPMG Hungary – M‑Sheet 2026
- Deloitte Hungary [marosavat.com]
- [kpmg.com]
- [deloitte.com]
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