Hungary 2565 VAT Return 2025 : Updated
Guide Released

The Hungarian National Tax and Customs Administration (NAV) has published a comprehensive updated guide for completing the 2565 VAT return form. The new manual includes significant changes effective from 2025.

Key Changes and Updates

Currency Format Update

Starting in 2025, several forms will undergo an important change. Forms 2565A-07, 2565A-08, 2565M-02, and 2565M-02-K will now be completed in full HUF amounts instead of thousands of HUF.

Filing Deadlines

• Monthly returns: By the 20th of the following month
• Quarterly returns: By the 20th of the following month
• Annual returns: By February 25th of the following year

Who is Covered?

The new guide covers the following taxpayers:

• All VAT taxpayers
• Special taxpayer groups
• Taxpayers filing only for specific transactions
• New vehicle sellers

Important Refund Thresholds

Minimum amounts required to claim VAT refunds:

• Monthly filers: 1 million HUF
• Quarterly filers: 250,000 HUF
• Annual filers: 50,000 HUF

Electronic Filing Requirements

Taxpayers obligated to use electronic communication must file their returns exclusively electronically. Other taxpayers have the option to file either electronically or on paper.

Self-Assessment Opportunities

Taxpayers can correct erroneous returns through self-assessment within a 5-year statute of limitations. Self-assessment penalties are calculated at 1/365th of the Hungarian Central Bank’s base rate.

New Forms and Attachments

The guide details the following special forms:

• 2565A-07/08: Reverse charge declarations
• 2565A-09: Vehicle chassis number declarations
• 2565A-06: Bad debt declarations
• 2565M series: Summary reports

Payment Information

VAT payments should be made to:

• Account Number: 10032000-01076868
• Account Name: NAV General VAT Revenue Account
• Tax Code: 104

Support and Information

Taxpayers can direct inquiries through the following channels:

• Website: www.nav.gov.hu
• Phone: 1819 (domestic), +36 (1) 461-1819 (international)
• Business Hours: Monday-Thursday 08:30-16:00, Friday 08:30-13:30

Digital Transformation Features

The updated system includes:

• eVAT system integration with web interface and machine-to-machine (M2M) connections
• Enhanced online filing capabilities through ÁNYK framework
• Automated validation and error-checking features

Special Provisions for 2025

Reverse Charge Mechanism

Extended coverage for:

• Agricultural products (grain, oilseeds, protein crops)
• Steel products
• Gas supply through community gas networks (effective January 1, 2025)

Cross-Border Transactions

Detailed provisions for:

• Intra-Community supplies and acquisitions
• Distance selling regulations
• New means of transport sales

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