New Data Reporting Requirements for Received Invoices
Starting July 1, 2026, Hungarian businesses will face new obligations concerning the data reporting of received invoices subject to direct taxation. Specifically, on the 2565 VAT return forms—2565M-02 and 2565M-02-K—companies must supply detailed data to the National Tax and Customs Administration (NAV) for every invoice from which input VAT deduction is claimed.
Why This Matters to Business Owners
This change is significant because it affects how companies report both the VAT charged on invoices and the VAT actually deducted. Previously, businesses were required to report only the VAT charged (the tax transferred). However, companies do not always deduct the entire VAT from an invoice. The new rules require detailed reporting of the VAT amounts actually deducted on each invoice. This enhanced reporting allows NAV to precisely verify the legitimacy of input VAT deductions and to detect potential errors. In essence, companies must be prepared to demonstrate the exact VAT values claimed for deduction on each invoice.
Examples of the Required Reporting Details
From July 1, 2026, for invoices evidencing completed transactions or advance payments, businesses must provide the following data:
- Tax number of the selling or service-providing party, or in the case of group taxpayers, the first eight digits of the group identifier;
- Invoice number issued to the reporting company;
- Tax base, VAT charged, and VAT deducted amounts broken down by 5%, 18%, and 27% VAT rates, including amounts affected by proportional VAT allocation;
- For invoices involving advance payments, the relevant differences in tax base and VAT due to advance settlements;
- Date of performance stated on the invoice, or if missing, the invoice issue date.
Additionally, companies must report data on modification or cancellation invoices if they affect the current reporting period. This includes the original invoice number, the modifying document number, and the numeric effects on the tax base and VAT.
How the Reporting Process Will Change
The VAT return’s M-sheets will be expanded by four new columns to facilitate reporting — enabling precise, transaction-level details of deducted VAT and any changes thereto. Also, if the issuing party modifies or cancels an invoice, businesses must reflect these changes in their returns.
Companies using cash accounting VAT rules will need to report invoice data in every period they claim input VAT, not just once. Similarly, if a company not using cash accounting receives an invoice from a cash accounting business and claims input VAT, it must report the invoice multiple times accordingly.
Transition and Exemptions
The legal basis for these changes appears in the 2025 LXXXIII. Act, published on November 19, 2025, modifying the relevant VAT regulations. Businesses have ample time to understand the new rules and prepare their systems. Furthermore, businesses fulfilling their reporting obligations via the eVAT system under section 184 (2) b) or c) of the VAT Act will be exempt from these reporting changes after June 30, 2026.
Summary
In summary, from July 1, 2026, Hungarian businesses must provide detailed invoice-level data on both VAT charged and VAT deducted on all qualifying invoices. This increases transparency and enhances NAV’s control capabilities. Business owners should review their VAT reporting software and accounting processes to ensure compliance with these new requirements well ahead of the deadline.