From 1 July 2026 Hungary will tighten its M-sheet VAT reporting, requiring detailed breakdowns of VAT charged and deducted by rate, and mandating new data fields. The ÁNYK filing system will be phased out by 31 December 2026, with taxpayers moving to the eVAT platform, and M-sheets will be abolished entirely from 2027. These changes stem from the 2025 Autumn Tax Package and represent a shift toward real‑time, deduction‑based reporting.
From 1 July 2026, M-sheets must include VAT deducted by rate.
Supplier VAT ID, VAT amount per applicable rate, and proportion of VAT deducted (including partial deduction scenarios).
By 31 December 2026, the ÁNYK filing system will be decommissioned and taxpayers must migrate to the eVAT (eÁFA) platform.
From 2027, M-sheets will be abolished entirely.
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VATabout · 12 days ago
Hungary’s National Tax and Customs Office has released the ViDA implementation document outlining mandatory e‑invoicing and real‑time VAT reporting. The reform requires all taxable persons to exchange invoices in the EN 16931 format, prohibits email distribution, and introduces an AOR reporting obligation within five days. The five‑corner model will be used for transmission, with service providers optional.
VatCalc · 2 months ago
Hungary has raised its Intrastat reporting thresholds for EU intra‑community dispatches and arrivals effective 1 January 2026. The arrivals threshold rises to HUF 500 million and the dispatches threshold to HUF 200 million, while the statistical reporting thresholds remain unchanged. The electronic Intrastat form now requires detailed data such as goods description, commodity code, delivery terms, transport mode, destination and origin countries, weight or quantity, and invoice value, and since January 2022 also the country of origin for dispatches and the VAT ID of the recipient.
Bloomberg Tax · 2 months ago
On December 23, 2025, Hungary enacted Decree No. 45/2025, setting new transfer‑pricing documentation thresholds. The decree requires local files for related‑party transactions above 150 million HUF and master files for those above 500 million HUF, while offering simplified documentation for low‑value services.
Bloomberg Tax · 2 months ago
The European Court of Justice ruled in Case T-363/25 that VAT deductions cannot be claimed on re-invoiced supplies when the underlying transaction structure is deemed fictitious. A Hungarian automotive parts trader was denied input VAT deduction on purchases from German suppliers re-invoiced through a domestic intermediary.
Dev.ua · about 4 hours ago
Ukraine’s Cabinet of Ministers will submit three separate tax bills to the Verkhovna Rada in early April 2026, including a new tax on the OLX platform, a 5% increase in the military levy, and the abolition of parcel benefits. No bill to introduce VAT for individual entrepreneurs will be presented, as the government seeks to have the IMF remove that requirement. The parliament previously failed to adopt the OLX tax on 10 March 2026.
Law360 · about 6 hours ago
A London court ruled that a technical college receiving free courses funded by the UK government must treat the funding as consideration for its taxable supply of services, making it subject to VAT that can be recovered from HMRC. The decision clarifies the tax treatment of government funding for educational services. The ruling was issued on March 27, 2026.
