Redirect — consolidated into hungary-vat-return.md in this directory.
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General reference only
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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 |
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 |
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.
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 |
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 |
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 |
Insurance pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| ALLIANZ HUNGARIA | EXCLUDE | Exempt |
| GENERALI BIZTOSITO | EXCLUDE | Same |
| GROUPAMA BIZTOSITO | EXCLUDE | Same |
| BIZTOSITAS, INSURANCE | EXCLUDE | All exempt |
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 |
SaaS EU suppliers pattern table
| Pattern | Billing entity | Notes |
|---|---|---|
| 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 |
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 |
Payment processors pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE (transaction fees) | EXCLUDE (exempt) | Financial service |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
Professional services pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| KÖZJEGYZŐ, NOTARY | Domestic 27% | Legal |
| KÖNYVELŐ, ACCOUNTANT | Domestic 27% | Accounting |
| ÜGYVÉD, LAWYER | Domestic 27% | Legal |
Payroll pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| TB, JÁRULÉK | EXCLUDE | Social contributions |
| BÉR, FIZETÉS, SALARY | EXCLUDE | Wages |
| SZJA | EXCLUDE | Income tax |
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 |
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 |
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.
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).
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).
Input: 22.04.2026 ; STUDIO KREBS GMBH ; +1,400,000 HUF
Treatment: B2B to DE. Line 09. 0%. Verify USt-IdNr.
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.
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%.
Per vat-workflow-base Section 3. Column H accepts Hungarian form 2565 line codes. Bottom-line: Line 40 (payable) or Line 41 (excess credit).
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.
This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.
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.
Other Hungary computations in the OpenAccountants Tax Library.
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 |
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."
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 |
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 |
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 |
Insurance pattern table
| Pattern | Treatment | Notes | |---|---|---| | ALLIANZ HUNGARIA | EXCLUDE | Exempt | | GENERALI BIZTOSITO | EXCLUDE | Same | | GROUPAMA BIZTOSITO | EXCLUDE | Same | | BIZTOSITAS, INSURANCE | EXCLUDE | All exempt |
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 |
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 |
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 |
Payment processors pattern table
| Pattern | Treatment | Notes | |---|---|---| | STRIPE (transaction fees) | EXCLUDE (exempt) | Financial service | | PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
Professional services pattern table
| Pattern | Treatment | Notes | |---|---|---| | KÖZJEGYZŐ, NOTARY | Domestic 27% | Legal | | KÖNYVELŐ, ACCOUNTANT | Domestic 27% | Accounting | | ÜGYVÉD, LAWYER | Domestic 27% | Legal |
Payroll pattern table
| Pattern | Treatment | Notes | |---|---|---| | TB, JÁRULÉK | EXCLUDE | Social contributions | | BÉR, FIZETÉS, SALARY | EXCLUDE | Wages | | SZJA | EXCLUDE | Income tax |
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 |
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 |
Standard 27% rule
Default. Sales: Line 01-02. Input: Line 31.Sec. 82
Reduced 18% rule
Accommodation, specified foodstuffs.Sec. 82(2)
Reduced 5% rule
Medicines, books, newspapers, internet, restaurant/catering, district heating, performances, certain new residential.Sec. 82(2)
Zero rate / exports rule
Exports: Line 10. Intra-EU goods: Line 08. Intra-EU services: Line 09.
Exempt rule
Financial, insurance, healthcare, education, postal, residential rental, gambling.Sec. 85-86
Reverse charge EU rule
Goods: Line 11-12. Services: Line 13-14.Sec. 140-142
Reverse charge non-EU rule
Services: Line 15-16.
Capital goods threshold
HUF 200,000 net, life > 1 year: 5-year adjustment (movable), 20-year (immovable).Sec. 135-136
NAV Online Invoice rule
Mandatory for ALL domestic invoices. Real-time reporting to NAV system.
Blocked input rules
- Personal use: blocked - Entertainment: deductible if business purpose (no hard block like Malta) - Vehicle: no hard block; deductible if business use
Vehicle costs
Default: 0%. Question: "Business use?"
Entertainment
Default: block. Question: "Business purpose documented?"
SaaS entity
Default: non-EU RC.
Owner transfers
Default: exclude.
Large purchases
Default: capital goods register.
Mixed-use telecom
Default: 0%.
Cash withdrawals
Default: exclude.
KATA status
Default: flag reviewer.
Entity type inference
Inference: Kft. = company; egyeni vallalkozo = sole trader.
AFA registration fallback
Fallback: "Standard AFA payer or alanyi mentes?"
Adoszam fallback
Fallback: "Tax number? (11 digits)"
Filing frequency fallback
Fallback: "Monthly, quarterly, or annual?"
NAV Online Invoice fallback
Fallback: "Using NAV Online Invoice system?"
Exempt supplies fallback
Fallback: "Any exempt supplies?"
Credit brought forward fallback
Fallback: "Excess AFA credit from prior period?"
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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