---
oa_review_kit: v1
guide_slug: hu-vat-return
guide_version: hu-vat-return@2026-05-23T08:00:42.315Z
archetype: vat_gst
---

# Review kit: HU VAT Return

Thank you for reviewing this Guide. This kit is one file with three parts: how
to use it, an interview prompt for your AI, and the Guide itself.

## How to use this kit (3 steps, about 15 minutes)

1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads
   markdown) and paste in everything from "INTERVIEW PROMPT" below, including
   the Guide at the end.
2. Your AI interviews you like a colleague, one question at a time. Just talk:
   war stories, walk-throughs, the mistakes you catch. No writing required.
3. Your AI writes your answers up as a single markdown file. Hand it back at
   openaccountants.com/skills/hu-vat-return/handback (also linked from the Guide
   page: "Hand back your file"). What you added is published under your name
   and credential.

If your AI cannot produce the exact output format, hand back whatever you have:
a revised Guide file, a worksheet, or plain notes. We take those too, and a
person reviews them by hand. The format below is the one we can apply straight
away.

---

# INTERVIEW PROMPT (paste from here down into your AI)

You are interviewing a practising accountant about how they actually do the
work covered by the attached Guide ("HU VAT Return", slug `hu-vat-return`).
Interview them like a colleague doing a handover. Do not lecture. Ask ONE
question at a time and wait for the answer. Chase war stories and specifics:
what kind of client, which portal step, how big the penalty was.

The rates, thresholds, and citations are our job; we refresh those from primary
sources. Capture ONLY what is NOT derivable from law:

- order of operations, and what a wrong order corrupts
- what to ask a client before computing anything
- what to assume when a fact is unknown, and how it gets flagged
- the most-missed traps, with penalty size and who falls in
- how the portal or filing channel actually behaves
- what has to reconcile before anyone signs
- when to refuse the work and hand it to a human specialist

If the accountant corrects a rate, threshold, or deadline in the Guide along
the way, record it in the FACT CORRECTIONS table, but do not steer the
interview toward numbers.

## Questions to work through

Ask these in order, one at a time. Skip any the accountant has already covered;
follow up where a story has specifics worth pinning down. Each question is
tagged with the method slot(s) it feeds.

1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order?
2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line?
3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go?
4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop?
5. [trap] When you review a return someone else drafted, what mistake do you catch most often?
6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it?
7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough?
8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo?
9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it?
10. [trap] What's the real penalty story you tell clients, the one that actually happened?
11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper?
12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving?

## Method slots (for tagging the write-up)

- `scope_gate` (Scope gate and refusals): when to stop and send the client to a human
- `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts
- `intake_questions` (Client intake questions): what to ask a client before computing
- `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade
- `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes
- `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time
- `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in
- `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks
- `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough
- `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories
- `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers
- `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why
- `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it

## Output format: oa-handback v1

When the interview is done, write the answers up as ONE markdown file in
exactly this shape. Fill in the reviewer's real name, credential, and email
(ask for them at the end if they have not come up). Every method block gets a
`### [method:<slot>]` heading where `<slot>` is one of the 13 slot ids
above. Keep `guide_slug` and `guide_version` exactly as given. Omit any
section the interview produced nothing for, but keep the headings that remain
exactly as shown. The `fact_key` column may be left blank when unknown.

```markdown
---
oa_handback: v1
guide_slug: hu-vat-return
guide_version: hu-vat-return@2026-05-23T08:00:42.315Z
reviewer_name: <full name>
reviewer_credential: <credential>        # free text: CPA, EA, ACCA, Steuerberater...
reviewer_email: <email>
verdict: <approve | corrections | unable>
---

## METHOD

### [method:filing_mechanics] <short title for this block>
<prose: the method block, written in second person, imperative>

### [method:intake_questions] <short title for this block>
- <question 1>
- ...

## FACT CORRECTIONS
| fact_key | current | correct | source |
|---|---|---|---|
| <fact key if known, else blank> | <value in the Guide> | <correct value> | <cite> |

## FLAGS
- [unsettled] <what not to finalise, and why>
- [refer] <situations to escalate to a human>

## NOTES
<anything that did not fit a method slot or a fact correction>
```

If for any reason you cannot produce this exact format, output the accountant's
corrections and methods as clear plain notes instead. The hand-back page
accepts plain notes and revised Guide files too; this format is an
optimization, never a gate.

---

# THE GUIDE UNDER REVIEW

<!-- guide: hu-vat-return · version: hu-vat-return@2026-05-23T08:00:42.315Z -->

---
name: hungary-vat-return
description: Use this skill whenever asked to prepare, review, or classify transactions for a Hungary VAT return (form 2565 / AFA bevallas) for any client. Trigger on phrases like "prepare VAT return", "do the AFA", "fill in 2565", "Hungarian VAT", or any request involving Hungary VAT filing. This skill covers Hungary only and standard AFA registration. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Hungarian VAT work.
jurisdiction: HU
domain: vat-gst
tax_year: 2025
---

# hungary-vat-return

## Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in `vat-workflow-base` Section 1.

**Quick reference field table**

**Quick reference field table**

| Field | Value |
| --- | --- |
| Country | Hungary (Magyarorszag) |
| Standard rate | 27% (highest in the EU) |
| Reduced rates | 18% (accommodation, specified foodstuffs: milk, dairy, flour, bread, eggs, poultry), 5% (medicines, books, newspapers, internet access, restaurant/catering, district heating, live music/theatre, certain new residential property) |
| Zero rate | 0% (exports, intra-EU B2B supplies of goods) |
| Return form | Form 2565 (year-coded: 2465 for 2024, 2565 for 2025) |
| Filing portal | https://nav.gov.hu (eBEV / ANYK) |
| Authority | Nemzeti Ado- es Vamhivatal (NAV) |
| Currency | HUF (Hungarian Forint) |
| Filing frequencies | Monthly (default first 3 years + net AFA > HUF 1M); Quarterly (HUF 250K-1M); Annual (< HUF 250K, no EU trade) |
| Deadline | 20th of month following period |
| NAV Online Invoice | Mandatory for all domestic invoices |
| Companion skill (Tier 1, workflow) | **vat-workflow-base v0.1 or later — MUST be loaded** |
| Companion skill (Tier 2, EU directive) | **eu-vat-directive v0.1 or later — MUST be loaded** |
| Validated by | Deep research verification, April 2026 |
| Validation date | April 2026 |

**Key Form 2565 lines**

| Line | Meaning |
| --- | --- |
| 01-02 | Domestic supplies at 27% — base / AFA |
| 03-04 | Domestic supplies at 18% — base / AFA |
| 05-06 | Domestic supplies at 5% — base / AFA |
| 07 | Exempt supplies |
| 08 | Intra-EU supplies of goods (0%) |
| 09 | Intra-EU B2B services (0%) |
| 10 | Exports (0%) |
| 11-12 | Intra-EU acquisition of goods — base / AFA |
| 13-14 | EU services received (reverse charge) — base / AFA |
| 15-16 | Non-EU services received (reverse charge) — base / AFA |
| 17-18 | Domestic reverse charge (construction, etc.) — base / AFA |
| 20 | Total output AFA |
| 30 | Total deductible input AFA |
| 31 | Input AFA on domestic purchases |
| 32 | Input AFA on EU acquisitions (reverse charge input) |
| 33 | Input AFA on imports |
| 34 | Input AFA on non-EU services (reverse charge input) |
| 35 | Adjustments |
| 40 | Net AFA payable (Line 20 minus Line 30) |
| 41 | Excess credit (visszaigenyelni hagyott) |

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate on a sale | 27% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty country | Domestic Hungary |
| Unknown B2B vs B2C for EU customer | B2C, charge 27% |
| Unknown business-use proportion | 0% recovery |
| Unknown SaaS billing entity | Reverse charge from non-EU |
| Unknown blocked-input status | Blocked |

**Red flag thresholds**

| Threshold | Value |
| --- | --- |
| HIGH single-transaction size | HUF 1,000,000 |
| HIGH tax-delta on single default | HUF 70,000 |
| MEDIUM counterparty concentration | >40% |
| MEDIUM conservative-default count | >4 |
| LOW absolute net AFA position | HUF 1,750,000 |

## Section 2 — Required inputs and refusal catalogue

### Required inputs

**Minimum viable** — bank statement for the period. Acceptable from: OTP Bank, K&H Bank, Erste Bank Hungary, MBH Bank (merged Magyar Bankholding), CIB Bank, UniCredit HU, Revolut Business, Wise Business.

**Recommended** — sales/purchase invoices, adoszam (tax number), prior form 2565.

**Ideal** — complete register, NAV Online Invoice records, prior period reconciliation.

### Hungary-specific refusal catalogue

- **R-HU-1 — Alanyi mentes (exempt small enterprise)** — Trigger: turnover < HUF 18M (2025) / HUF 20M (2026). Message: "Exempt small enterprises do not charge AFA and cannot recover input AFA."
- **R-HU-2 — KATA subject** — Trigger: client is KATA taxpayer. Message: "KATA taxpayers have limited AFA implications. Specialist review required."
- **R-HU-3 — Partial exemption** — Message: "Mixed supplies require aranyositas. Use an adotanacsado."
- **R-HU-4 — VAT group** — Message: "Group registration out of scope."
- **R-HU-5 — Special schemes** — Message: "Margin/travel agent out of scope."

## Section 3 — Supplier pattern library

### 3.1 Hungarian banks (exempt — exclude)

**Hungarian banks pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| OTP, OTP BANK | EXCLUDE | Financial service, exempt |
| K&H, K&H BANK | EXCLUDE | Same |
| ERSTE BANK HU, ERSTE | EXCLUDE | Same |
| MBH BANK, BUDAPEST BANK, TAKAREKBANK | EXCLUDE | Same (merged entity) |
| CIB BANK | EXCLUDE | Same |
| UNICREDIT HU | EXCLUDE | Same |
| REVOLUT, WISE, N26 (fee lines) | EXCLUDE | Check subscriptions |
| KAMAT, INTEREST | EXCLUDE | Interest |
| HITEL, KOLCSON, LOAN | EXCLUDE | Loan principal |

### 3.2 Hungarian government (exclude)

**Hungarian government pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| NAV, NEMZETI ADO | EXCLUDE | Tax payment |
| TB, TARSADALOMBIZTOSITAS | EXCLUDE | Social insurance |
| ONKORMANYZAT, MUNICIPALITY | EXCLUDE | Municipal fees |
| CEGJEGYZEK, COMPANY REGISTER | EXCLUDE | Registration |

### 3.3 Hungarian utilities

**Hungarian utilities pattern table**

| Pattern | Treatment | Line | Notes |
| --- | --- | --- | --- |
| MVM, ELMÜ-ÉMÁSZ, E.ON HU | Domestic 27% | 31 | Electricity |
| FŐVÁROSI VÍZMŰVEK, VÍZMŰ | Domestic 27% | 31 | Water |
| FŐGÁZ, GÁZ | Domestic 27% | 31 | Gas |
| MAGYAR TELEKOM, T-MOBILE HU | Domestic 27% | 31 | Telecoms |
| VODAFONE HU, YETTEL HU | Domestic 27% | 31 | Telecoms |
| DIGI HU | Domestic 27% | 31 | Telecoms/broadband |

### 3.4 Insurance (exempt — exclude)

**Insurance pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| ALLIANZ HUNGARIA | EXCLUDE | Exempt |
| GENERALI BIZTOSITO | EXCLUDE | Same |
| GROUPAMA BIZTOSITO | EXCLUDE | Same |
| BIZTOSITAS, INSURANCE | EXCLUDE | All exempt |

### 3.5 Post and logistics

**Post and logistics pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| MAGYAR POSTA | EXCLUDE for standard post; 27% for parcel |  |
| GLS HU | Domestic 27% | Courier |
| MPL (Magyar Posta Logisztika) | Domestic 27% | Parcel |
| DHL INTERNATIONAL | EU reverse charge | Check entity |

### 3.6 SaaS — EU suppliers (reverse charge, Line 13-14 + 32)

**SaaS EU suppliers pattern table**

| Pattern | Billing entity | Notes |
| --- | --- | --- |
| GOOGLE | Google Ireland Ltd (IE) | EU RC |
| MICROSOFT | Microsoft Ireland (IE) | RC |
| ADOBE | Adobe Ireland (IE) | RC |
| META, FACEBOOK | Meta Ireland (IE) | RC |
| SPOTIFY | Spotify AB (SE) | EU RC |
| DROPBOX | Dropbox Ireland (IE) | RC |
| SLACK | Slack Ireland (IE) | RC |
| ATLASSIAN | Atlassian BV (NL) | EU RC |
| ZOOM | Zoom Ireland (IE) | RC |

### 3.7 SaaS — non-EU suppliers (reverse charge, Line 15-16 + 34)

**SaaS non-EU suppliers pattern table**

| Pattern | Billing entity | Notes |
| --- | --- | --- |
| AWS EMEA SARL | LU entity | EU RC (Line 13-14) |
| NOTION | Notion Labs Inc (US) | Non-EU RC |
| ANTHROPIC, CLAUDE | Anthropic PBC (US) | Non-EU RC |
| OPENAI, CHATGPT | OpenAI Inc (US) | Non-EU RC |
| GITHUB | GitHub Inc (US) | Check if IE |
| FIGMA | Figma Inc (US) | Non-EU RC |
| CANVA | Canva Pty Ltd (AU) | Non-EU RC |

### 3.8 Payment processors

**Payment processors pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| STRIPE (transaction fees) | EXCLUDE (exempt) | Financial service |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |

### 3.9 Professional services

**Professional services pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| KÖZJEGYZŐ, NOTARY | Domestic 27% | Legal |
| KÖNYVELŐ, ACCOUNTANT | Domestic 27% | Accounting |
| ÜGYVÉD, LAWYER | Domestic 27% | Legal |

### 3.10 Payroll (exclude)

**Payroll pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| TB, JÁRULÉK | EXCLUDE | Social contributions |
| BÉR, FIZETÉS, SALARY | EXCLUDE | Wages |
| SZJA | EXCLUDE | Income tax |

### 3.11 Food retail

**Food retail pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| TESCO HU, ALDI HU, LIDL HU, SPAR HU, PENNY | Default BLOCK | Personal provisioning |
| ÉTTEREM, RESTAURANT, VENDÉGLŐ | Default BLOCK | Entertainment |

### 3.12 Internal transfers and exclusions

**Internal transfers pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SAJÁT ÁTUTALÁS, OWN TRANSFER | EXCLUDE | Internal |
| OSZTALÉK, DIVIDEND | EXCLUDE | Out of scope |
| HITELTÖRLESZTÉS, LOAN REPAYMENT | EXCLUDE | Loan principal |
| ATM, KÉSZPÉNZ | Ask | Default exclude |

## Section 4 — Worked examples

### Example 1 — Non-EU SaaS reverse charge (Notion)

**Input:** `03.04.2026 ; NOTION LABS INC ; -5,870 HUF`
**Treatment:** Non-EU RC. Line 15 (base). Self-assessed AFA at 27%. Input in Line 34.

### Example 2 — EU service reverse charge (Google Ads)

**Input:** `10.04.2026 ; GOOGLE IRELAND LIMITED ; -340,000 HUF`
**Treatment:** EU RC. Line 13 (base). Line 14 (output AFA at 27%). Line 32 (input).

### Example 3 — Entertainment

**Input:** `15.04.2026 ; BORKONYHA ÉTTEREM ; -88,000 HUF`
**Treatment:** Restaurant. In Hungary, entertainment/representation: input AFA is deductible IF business purpose documented AND invoice compliant. Unlike Malta's hard block. Default: block (purpose unknown).

### Example 4 — EU B2B service sale

**Input:** `22.04.2026 ; STUDIO KREBS GMBH ; +1,400,000 HUF`
**Treatment:** B2B to DE. Line 09. 0%. Verify USt-IdNr.

### Example 5 — Capital goods

**Input:** `18.04.2026 ; MEDIAMARKT HU ; Laptop ; -638,000 HUF`
**Treatment:** Above HUF 200,000: capital goods. 5-year adjustment. Input AFA at 27% in Line 31.

### Example 6 — Motor vehicle

**Input:** `28.04.2026 ; MOL NYRT ; Fuel ; -32,000 HUF`
**Treatment:** In Hungary, passenger car fuel: input AFA deductible if used for business. Default: 0%.

## Section 5 — Tier 1 classification rules (compressed)

### 5.1 Standard 27% (Sec. 82)

- **Standard 27% rule** — Default. Sales: Line 01-02. Input: Line 31.  _(Sec. 82)_

### 5.2 Reduced 18% (Sec. 82(2))

- **Reduced 18% rule** — Accommodation, specified foodstuffs.  _(Sec. 82(2))_

### 5.3 Reduced 5% (Sec. 82(2))

- **Reduced 5% rule** — Medicines, books, newspapers, internet, restaurant/catering, district heating, performances, certain new residential.  _(Sec. 82(2))_

### 5.4 Zero rate / exports

- **Zero rate / exports rule** — Exports: Line 10. Intra-EU goods: Line 08. Intra-EU services: Line 09.

### 5.5 Exempt (Sec. 85-86)

- **Exempt rule** — Financial, insurance, healthcare, education, postal, residential rental, gambling.  _(Sec. 85-86)_

### 5.6 Reverse charge — EU (Sec. 140-142)

- **Reverse charge EU rule** — Goods: Line 11-12. Services: Line 13-14.  _(Sec. 140-142)_

### 5.7 Reverse charge — non-EU

- **Reverse charge non-EU rule** — Services: Line 15-16.

### 5.8 Capital goods (Sec. 135-136)

- **Capital goods threshold** — HUF 200,000 net, life > 1 year: 5-year adjustment (movable), 20-year (immovable).  _(Sec. 135-136)_

### 5.9 NAV Online Invoice

- **NAV Online Invoice rule** — Mandatory for ALL domestic invoices. Real-time reporting to NAV system.

### 5.10 Blocked input

- **Blocked input rules** — - Personal use: blocked - Entertainment: deductible if business purpose (no hard block like Malta) - Vehicle: no hard block; deductible if business use

## Section 6 — Tier 2 catalogue (compressed)

### 6.1 Vehicle costs

- **Vehicle costs** — Default: 0%. Question: "Business use?"

### 6.2 Entertainment

- **Entertainment** — Default: block. Question: "Business purpose documented?"

### 6.3 SaaS entity

- **SaaS entity** — Default: non-EU RC.

### 6.4 Owner transfers

- **Owner transfers** — Default: exclude.

### 6.5 Large purchases (> HUF 200,000)

- **Large purchases** — Default: capital goods register.

### 6.6 Mixed-use telecom

- **Mixed-use telecom** — Default: 0%.

### 6.7 Cash withdrawals

- **Cash withdrawals** — Default: exclude.

### 6.8 KATA status

- **KATA status** — Default: flag reviewer.

## Section 7 — Excel working paper template

Per `vat-workflow-base` Section 3. Column H accepts Hungarian form 2565 line codes. Bottom-line: Line 40 (payable) or Line 41 (excess credit).

## Section 8 — Hungary bank statement reading guide

**CSV conventions.** OTP and K&H use semicolons, YYYY.MM.DD (Hungarian date format).

**Hungarian language.** berleti dij (rent), ber/fizetes (salary), kamat (interest), atutalas (transfer), keszpenz (cash).

**Currency.** HUF. Convert foreign at MNB (Magyar Nemzeti Bank) rate.

**IBAN prefix.** HU = Hungary.

## Section 9 — Onboarding fallback

### 9.1 Entity type

- **Entity type inference** — Inference: Kft. = company; egyeni vallalkozo = sole trader.

### 9.2 AFA registration

- **AFA registration fallback** — Fallback: "Standard AFA payer or alanyi mentes?"

### 9.3 Adoszam

- **Adoszam fallback** — Fallback: "Tax number? (11 digits)"

### 9.4 Filing frequency

- **Filing frequency fallback** — Fallback: "Monthly, quarterly, or annual?"

### 9.5 NAV Online Invoice

- **NAV Online Invoice fallback** — Fallback: "Using NAV Online Invoice system?"

### 9.6 Exempt supplies

- **Exempt supplies fallback** — Fallback: "Any exempt supplies?"

### 9.7 Credit brought forward

- **Credit brought forward fallback** — Fallback: "Excess AFA credit from prior period?"

## Section 10 — Reference material

### Sources

1. VAT Act (Act CXXVII of 2007, as amended)
2. NAV Online Invoice Regulation
3. EU VAT Directive 2006/112/EC — via companion skill
4. VIES — https://ec.europa.eu/taxation_customs/vies/

### Change log

- **v2.0 (April 2026):** Full rewrite. Hungarian banks (OTP, K&H, Erste HU).
- **v1.0 (April 2026):** Initial skill.

## End of Hungary VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: `vat-workflow-base` v0.1+ AND `eu-vat-directive` v0.1+.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com).