Hungary Updates 2565 VAT Forms Adding Fields to Improve Data Accuracy

From 30 July 2025, companies filing the Hungarian 2565 VAT forms will notice changes to the structure of the annex M for ledgers —particularly in sheets 2565M-02 and 2565M-02-K. The National Tax and Customs Administration (NAV) has introduced four new fields in the summary report section, designed to help companies break down input VAT by rate (5%, 18%, and 27%) and report prorated VAT amounts more clearly.

What’s New on the Updated 2565 VAT forms?

Although the completion of these new fields is voluntary, NAV encourages their use. Here's a breakdown of the main updates:

• New breakdown fields: You can now report deductible VAT split by tax rates (5%, 18%, and 27%).
• Prorated VAT indication: There’s a new column to indicate VAT reduced due to partial deductibility.
• Improved reconciliation: These fields aim to clarify discrepancies between total invoice VAT and deducted VAT, which may reduce the frequency of audits or requests for clarification.

It is important to note that the full tax base and total VAT amount on the invoice are still mandatory fields. The new fields do not replace existing reporting obligations. They are simply complementary tools to improve transparency and data quality.

Find here the update versions as of 30 July of forms 2565.

How Can Marosa Help You?

At Marosa, we specialize in helping multinational companies manage their VAT compliance across the EU—including Hungary. Our experienced team monitors regulatory changes and ensures your business remains fully compliant with all reporting obligations and updates.

Marosa also promotes automation and technology: our VAT compliance software VATify is continuously updated to accommodate new forms or updates, helping you submit accurate and complete reports. By working with Marosa, you can focus on your business while we ensure your VAT obligations are met smoothly, efficiently, and in full alignment with the latest regulations.