Build Domestic Recapitulative Annex (NAV 2565M / M-sheet XML)

Skill: Convert itemized domestic purchases into the M-sheet annex of the VAT return

Region: Hungary (Magyarország) Category: Tax — ÁFA (VAT) Does: Takes a period's domestic purchase invoices on which input VAT is deducted and maps them onto the M-sheet (belföldi összesítő nyilatkozat / 2565M) annexed to the Hungarian VAT return, for ÁNYK (→ eÁFA) submission. Spec: NAV form 2565M XML — the itemised domestic recapitulative annex to the 2565A VAT return (see build-nav-2565a-xml)

The M-sheet itemises the supplier-side and purchaser-side invoice data behind deducted input VAT so NAV can cross-match it against the supplier's output VAT and Online Számla real-time data. It is filed together with, and must reconcile to, the 2565A return.

When this applies

• A taxable person deducting input VAT on domestic purchases lists, per supplier invoice, the data underlying that deduction (the former HUF 1,000,000 itemisation threshold has been removed — itemise all qualifying domestic invoices for the period).
• Modified/corrected invoices are reported on the corresponding M-sheet correction blocks keyed to the original invoice.

Structure (2565M → XML)

Header   taxpayer adószám, period, link to the 2565A main return
M-detail (per purchase invoice, "M" lap):
   supplier adószám (first 8 digits / group ID)
   invoice number (számla sorszáma)
   VAT base (adóalap) and deductible VAT amount (áthárított adó)
   invoice issue / fulfilment / receipt date
   modification flag + original invoice reference (for corrections)
M-summary lines reconciling to the 2565A input-VAT (levonható) lines

Mapping & rules

• One detail line per domestic purchase invoice with deducted VAT: supplier adószám, invoice number, adóalap, and áthárított (levonható) adó.
• Reconciliation — the sum of M-sheet deductible VAT must tie to the input-VAT (levonható adó) lines on the 2565A return for the same period.
• Online Számla consistency — supplier adószám + invoice number + amounts should match the supplier's real-time invoice data; mismatches trigger NAV cross-check queries.
• Corrections — a modifying invoice is reported with the modification indicator and a reference to the original invoice number, mirroring how it was originally claimed.
• Amounts in HUF, rounded per the form's rules; invoice numbers transcribed exactly as issued.

Worked example (outline)

Period 2026-01, taxpayer adószám=12345678-2-42
M-line: supplier adószám=87654321, invoice no=2026/A/0042,
        adóalap=400,000 HUF, áthárított adó (27%)=108,000 HUF, teljesítés 2026-01-20
… (one line per deductible domestic invoice) …
→ Σ deductible VAT on M-sheet = levonható adó line on 2565A for 2026-01

Emitted as the 2565M annex and filed with the 2565A via ÁNYK (→ eÁFA).

Validation checklist

• Current 2565M form/version used; structure consistent with the linked 2565A
• One line per deductible domestic purchase invoice (no itemisation threshold)
• Supplier adószám + invoice number transcribed exactly; dates present
• adóalap and áthárított (levonható) adó correct; HUF rounding applied
• M-sheet deductible-VAT total reconciles to the 2565A input-VAT lines
• Corrections reference the original invoice; consistent with Online Számla data
• Filed with the 2565A via ÁNYK (→ eÁFA) by the return deadline

Last updated: 2026-06-02 — the M-sheet itemisation rules, form numbering (2565M) and the eÁFA transition change; confirm the current form version, itemisation rules, and deadlines against current NAV (nav.gov.hu) guidance before use.