Build Hungarian VAT Return (NAV 2565A XML)

Skill: Convert VAT ledger figures into a Hungarian VAT return

Region: Hungary (Magyarország) Category: Tax — ÁFA (VAT) Does: Takes a period's VAT ledger figures and maps them onto the Hungarian VAT return form 2565A (the ÁNYK form whose number tracks the year, e.g. 2565 for 2025) for submission to NAV — transitioning to the eÁFA system by end-2026. System: NAV ÁNYK (Abev) form 2565A → eÁFA

The form number is year-coded (xy65A where xy is the year, e.g. 2465 for 2024, 2565 for 2025); always use the current year's form and its ÁNYK template/schema. NAV is moving VAT reporting to the eÁFA platform (web + M2M), which can pre-populate from Online Számla data — confirm whether you file via ÁNYK 2565A or eÁFA for the period. Line numbers below follow the 2565A "fő lap" structure, not a verbatim schema.

When this applies

• VAT-registered taxpayers file monthly, quarterly, or annually depending on their categorisation; the return is due by the 20th of the month following the period (confirm per category).
• The 2565A "M" annex (2565M) carries the itemized domestic purchase/sales detail for larger transactions (the M-sheet); this skill covers the fő lap (main VAT return).

Input data required

Structure (2565A main return)

Header        Adószám, period, frequency, return type (eredeti / önellenőrzés)
Output side   Net base + VAT per rate (27% / 18% / 5%); reverse-charge & special supplies
Input side    Deductible input VAT by category (domestic, import, intra-EU acquisition, reverse charge)
Settlement    Output VAT − deductible input VAT
              + carried-forward credit → payable (befizetendő) or reclaimable (visszaigényelhető)

Calculation rules

• Output VAT = Σ (net base × rate) per applicable rate (27% / 18% / 5%); intra-EU acquisitions and domestic reverse-charge create self-assessed output VAT that is usually also deductible as input VAT.
• Net position = total output VAT − total deductible input VAT, adjusted by any carried-forward credit; a positive balance is payable, negative is reclaimable (subject to the reclaim thresholds/rules).
• Reclaim is conditional — minimum amount thresholds and the "paid-invoice" rule may apply before a credit can be refunded vs carried forward.
• The main return must be consistent with the M-sheet (2565M) detail and with Online Számla real-time invoice data (NAV cross-checks).
• Amounts in HUF, whole forint (no decimals).

Worked example (monthly, outline)

Header: adószám=12345678-2-42, period=2025-05, frequency=monthly, type=eredeti
Output: net 10,000,000 × 27% = 2,700,000 HUF
Input:  deductible input VAT          1,800,000 HUF
Settlement: 2,700,000 − 1,800,000 =     900,000 HUF payable (befizetendő)

Emitted as the year's 2565A ÁNYK XML (or submitted via eÁFA) and filed to NAV.

Validation checklist

• Current-year form (e.g. 2565A) / eÁFA channel used; ÁNYK template up to date
• Tax number (11-digit adószám), period, and frequency correct; return type (eredeti/önellenőrzés) set
• Output VAT per current rates (27% / 18% / 5%); reverse-charge & intra-EU self-assessment handled
• Deductible input VAT categorised correctly; non-deductible/pro-rata applied
• Net position = output − input ± carried-forward credit; payable/reclaimable correct
• Reclaim thresholds / paid-invoice rules considered before requesting a refund
• Main return consistent with the M-sheet (2565M) and Online Számla data
• HUF whole-forint amounts; deadline (typically 20th) met

Last updated: 2026-05-31 — the VAT return form number changes yearly and NAV is migrating to eÁFA; confirm the current year's form/eÁFA channel, VAT rates, reclaim rules, and the deadline against current NAV (nav.gov.hu) guidance before use.