Guides a Hungarian VAT-registered business through the complete ÁFA return cycle: eligibility and frequency check, invoice data reconciliation against NAV Online Számla (RTIR), EU and non-EU reverse-charge classification, completion of Form 2565 via eBEV/ANYK, and submission to NAV — covering the 27%/18%/5% rate structure, alanyi mentes threshold, e-ÁFA pre-fill review, and post-filing payment or refund steps.
Confirm the client is VAT-registered with NAV and not exempt under the alanyi mentes small-enterprise threshold (HUF 18M for 2025, HUF 20M for 2026). Determine whether the client files monthly (default for the first 3 years of registration, or if net ÁFA payable exceeds HUF 1 million in the prior year), quarterly (net ÁFA HUF 250K–1M), or annually (below HUF 250K and no intra-EU trade). Identify any special regimes that are out of scope: KATA taxpayers, VAT groups, margin scheme, travel-agent scheme, or partial-exemption (arányosítás) situations requiring an adótanácsadó.
Collate all outbound invoices issued in the period and reconcile them against the client's NAV Online Számla (RTIR) submission data. Every invoice issued by a Hungarian VAT-registered person must be reported to NAV in real-time via the Online Számla API (XSD 3.0); discrepancies trigger e-ÁFA pre-fill mismatches. Classify each supply by rate — 27% (standard), 18% (accommodation, dairy/bakery), 5% (medicines, books, internet access, catering, district heating, new residential property), 0% (intra-EU B2B goods, exports), or exempt — and enter the net base amounts into the appropriate lines of Form 2565.
Review all purchase invoices and bank-statement entries for deductible input ÁFA. Classify domestic purchases at 27%/18%/5% into the standard input deduction lines. Identify EU-supplier services subject to EU reverse charge (Line 13–14 of Form 2565, e.g., Google Ireland, Microsoft Ireland, Adobe Ireland, Slack Ireland) and non-EU supplier services subject to non-EU reverse charge (Line 15–16, e.g., Notion US, Anthropic US, Figma US). Apply blocking rules: exempt items (bank fees, insurance premiums, wages, loan principal, NAV tax payments) carry no deductible input ÁFA. Flag any entertainment or personal-use items for partial block. Where the client has both taxable and exempt supplies, calculate the arányosítás (pro-rata) percentage before claiming input VAT.
Log into NAV eBEV (nav.gov.hu) and retrieve the e-ÁFA draft pre-filled return, which NAV populates from RTIR (Online Számla) data. Compare the pre-filled output and input figures against the schedules prepared in Phases 2–3; investigate and resolve any discrepancy before finalising. Complete Form 2565 (year-coded: 2565 for 2025-period returns) in ANYK (the NAV forms application), entering all reconciled figures. Compute the net ÁFA position: payable (fizetendő ÁFA) or refundable (visszaigényelhető ÁFA). If a refund is claimed, confirm the client meets the minimum refund threshold and has no overdue NAV liabilities that would trigger offset.
Submit Form 2565 electronically via NAV eBEV (Elektronikus Bevallás és Ügyintézés) by the 20th of the month following the period end. If ÁFA is payable, initiate HUF bank transfer to NAV's ÁFA collection account (NAV számlaszám: 10032000-01076301) by the same deadline to avoid late-payment interest (késedelmi pótlék). If a refund is due and claimed, NAV processes it within 30 days (75 days for first-year registrants). Download and archive the NAV confirmation (nyugta) and the filed form. Flag the next period's deadline in the compliance calendar.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Hungary accountant for review.
hu-vat-return
Redirect — consolidated into hungary-vat-return.md in this directory.
hungary-einvoice
Use this skill whenever asked about e-invoicing in Hungary, NAV Online Számla, real-time i
hungary-vat-return
Use this skill whenever asked to prepare, review, or classify transactions for a Hungary V