HU 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.