Build Hungarian Recapitulative Statement (NAV A60 XML)

Skill: Convert intra-EU transactions into a Hungarian recapitulative statement

Region: Hungary (Magyarország) Category: Tax — ÁFA (összesítő nyilatkozat) Does: Takes intra-Community supply/acquisition/service records and assembles the Hungarian recapitulative statement form A60 (összesítő nyilatkozat / EU VAT recap) XML (ÁNYK) for submission to NAV. System: NAV ÁNYK — form A60 (year-coded, e.g. 25A60)

The A60 reports, per EU partner VAT number, intra-Community supplies and acquisitions of goods, services, and triangular transactions. Its filing frequency follows the taxpayer's VAT-return cycle (monthly or quarterly). The form number is year-coded (e.g. 25A60) — use the current year's ÁNYK template. It must reconcile with the VAT return and EU VIES. Block references below follow the A60 structure.

When this applies

• A taxpayer with intra-EU transactions files the A60 for the same period as its VAT return (monthly/quarterly), by the 20th of the following period.
• A valid, VIES-active partner VAT number is required; an invalid number is the main rejection/inquiry trigger.

Structure (A60 → XML)

Header        adószám, period, frequency, statement type (eredeti / helyesbítő / pótló)
Goods pages:
   intra-EU supplies (értékesítés): partner country + VAT number, net value (HUF)
   intra-EU acquisitions (beszerzés): partner country + VAT number, net value (HUF)
Services pages:
   services supplied / received under the general place-of-supply rule
Triangular:   middle-party triangular transactions flagged

Data rules

• One line per partner per category with the aggregated net value for the period (not per invoice); a partner appearing in both supplies and acquisitions has separate lines.
• Partner VAT number must be valid and active in VIES (country prefix + number); the filer's own adószám identifies the declarant.
• Net values in HUF, whole forint; the totals must reconcile with the VAT return (2565A) intra-EU figures and, for services, the place-of-supply rules.
• Triangular transactions are marked with the specific indicator.
• Corrections use the helyesbítő/pótló statement type referencing the original.

Worked example (outline)

Header: adószám=12345678-2-42, period 2025-05, monthly, type=eredeti
Supplies (goods):  AT  ATU12345678  4,000,000 HUF
Acquisitions:      DE  DE811234567  2,500,000 HUF
Services supplied: SK  SK2020999888    800,000 HUF

Emitted as the year's A60 ÁNYK XML and filed to NAV; totals reconcile with the period's VAT return.

Validation checklist

• Current-year A60 form (e.g. 25A60) used; statement type (eredeti/helyesbítő/pótló) correct
• adószám, period, and frequency match the VAT-return cycle
• One line per partner per category (supply/acquisition/service), aggregated
• Partner VAT numbers valid & active in VIES; triangular transactions flagged
• HUF whole-forint net values; reconcile with the 2565A intra-EU figures
• Filed by the 20th-after-period deadline

Last updated: 2026-05-31 — the A60 form number changes yearly; confirm the current form/schema, VIES requirements, place-of-supply rules, and the deadline against current NAV (nav.gov.hu) guidance before use.