VAT return with ÁNYK forms¶

The Magyar könyvelés és ÁNYK adatszolgáltatás (eyssen_l10n_hu_accountant) module and the yearly ABEV form packages prepare the Hungarian VAT return (form xx65, including the domestic recapitulative M sheets) and the EC recapitulative statement (form xxA60) from the posted journal entries, and export them as XML files that can be opened in the ÁNYK form-filling program of NAV and submitted from there.

Module	VAT return	EC recapitulative statement
ABEV 2024 (`eyssen_l10n_hu_abev_24`)	`2465`	`24A60`
ABEV 2025 (`eyssen_l10n_hu_abev_25`)	`2565`	`25A60`
ABEV 2026 (`eyssen_l10n_hu_abev_26`)	`2665`	`26A60`

The packages can be installed side by side; every tax year has its own menu entries under Accounting ‣ Adóbevallás. The pages below describe the 2026 forms; the forms of the other years work in the same way.

Note

The menus, fields and messages of these modules are displayed in Hungarian, following the official wording of the ÁNYK forms.
The returns can be created by users with the Show Full Accounting Features access right. Returns cannot be deleted.
As an alternative to ÁNYK, the VAT return can be filed through the NAV eÁFA machine-to-machine interface.

Return lines and tax grids¶

The lines of the returns are computed from the tax grids of the posted journal items. The mapping is maintained in Accounting ‣ Configuration ‣ Adóbevallás ‣ Adóbevallás kódok: each row is a line of a form (Kód, Megnevezés, Bevallás típus, Kategória) with the tax grids (Címkék) that feed it. Each form package loads its lines with the tax grids of the Hungarian chart of accounts (for example, line 05 collects the grids +alap_fiz_5 and +afa_fiz_5), so the list normally needs to be changed only when custom taxes with custom tax grids are used. Use the Aktív toggle to switch a line off, and the filters to display the lines of one form.

Important

Make sure that the taxes used on invoices carry the tax grids of the Hungarian chart of accounts on their Distribution for Invoices and Distribution for Refunds lines; amounts without a mapped tax grid are not included in the return.

VAT return (2665)¶

Go to Accounting ‣ Adóbevallás ‣ 2665 - Áfa bevallás and click New. Only one draft return can exist at a time.

On the 2665A tab, check the taxpayer data (Adózó, tax number or group identification number), fill in the Ügyintéző (contact person) and phone number, and set the period (Bevallási időszak kezdete and vége) and the Bevallás gyakorisága: H = Havi (monthly), N = Negyedéves (quarterly) or E = Éves (yearly). A new return proposes the month following the last finished return; for quarterly and yearly returns type the dates of the period.
Click Frissítés (refresh). The lines are computed from the posted entries whose accounting date falls into the period, in thousand HUF:
- tabs 01-01 and 01-02: payable VAT; 01-03: deductible VAT (partially deductible taxes are weighted with their Alap % Áfa bevallásban value); 01-04: settlement (lines 82–86) and detailed data; 01-05: domestic reverse charge and the totals of the M sheets;
- tabs 07 and 08: domestic reverse-charge sales and purchases per invoice and product, with VTSZ number and weight;
- tab 2665M: one M sheet per domestic partner tax number, listing all posted vendor bills (sheet 02) and vendor credit notes (sheet 02-K) of the period. The invoice number is the Bill Reference.
The two icons next to every non-zero line open the journal entries and the journal items behind the amount.
Check the settlement on tab 01-04. Line 82 (amount carried forward from the previous period) is taken from line 86 of the last finished return of the same year’s form; on the very first return it must be typed in (a red message reminds of it). If line 83 is negative, choose in the yellow box whether the amount is reclaimed (Visszaigénylem, line 85) or carried forward (Átviszem a következő hónapra, line 86, the default).
Click Export XML to download the file ABEV2665_<tax number>_<period start>_<period end>.xml, which contains the 2665A form and the 2665M sheets. Import it into ÁNYK (Szerviz ‣ Egyedi importálás), check it, and submit it.
Click Kész (done) to close the return. A finished return cannot be reset to draft.

Kiürítés empties a draft return (everything except line 82).

screenshot: finance-fl-hungary-abev-2665-form

menu: Accounting ‣ Adóbevallás ‣ 2665 - Áfa bevallás ‣ (draft return)
shows: Draft VAT return with the header buttons "Export XML", "Frissítés", "Kiürítés", "Kész", the status badge "Tervezet", and the tab bar ("2665A", "01-01" … "2665M"); tab "01-01" open with computed base and VAT amounts and the two drill-down icons next to the lines.
highlight: The "Frissítés" and "Export XML" buttons (red frame).
data: Demo company "YourCompany HU", monthly return for the previous month with a few sales at 27% and 5%.
module: eyssen_l10n_hu_abev_26
notes: Hungarian field labels (hardcoded), light theme, 1440px width, crop to the form sheet.

The return stops with an error message if, for example, a domestic vendor has no tax number, a vendor credit note is not linked to its original bill, the original bill has no reference, or (from the 2025 forms) the VAT of lines 14 or 69 differs from 27% of their base by more than the tolerance.

On invoices and bills that were included in a return, a tab named after the return (for example, 2665 - Áfa bevallás) appears inside the NAV tab.

Self-revision¶

On a finished return, click Önellenőrzés to create a self-revision for the same period (Bevallás jellege: O = Önellenőrzés), then click Frissítés. The Változások tab compares the self-revision with the original return: changed fields (the original value is also shown in red under every changed line), and the invoices that were added or removed.

Important

The self-revision sheet (tab 04) is not computed and is not part of the exported XML in the current module version: fill in the self-revision data and the self-revision surcharge in ÁNYK. The tabs 170, 02, EUNY, 06, 09 and A88 are placeholders; fill in these sheets in ÁNYK if they apply to the company.

EC recapitulative statement (26A60)¶

Go to Accounting ‣ Adóbevallás ‣ 26A60 - Összesítő nyilatkozat, click New, fill in the contact person, the period and the Összesítő nyilatkozat gyakorisága (H = Havi, N = Negyedéves, Á = Negyedévesről havira áttérés, V = Haviról negyedévesre visszatérés), and click Frissítés.

The tabs 01 (intra-Community supplies of goods), 02 (acquisitions of goods), 03 (services supplied) and 04 (services received) list one row per partner with the country code, the EU VAT number and the value in thousand HUF. Only partners located in another EU member state are included (the country must belong to a country group flagged EU). Show Invoices and the row icons open the underlying entries.

Click Export XML to download ABEV26A60_<EU VAT number>_<start>_<end>.xml for ÁNYK, then Kész. Sheet 05 (call-off stock) is not filled in.

VAT analytics¶

Accounting ‣ Reporting ‣ Statement Reports ‣ Áfa analítika lists the VAT content of the posted invoices, credit notes and miscellaneous entries of a period by document and tax, as a supporting schedule of the VAT return. Set Kezdete (start) and Vége (end) and click Print for a PDF or Excel for a spreadsheet with the sheets Összesítő (summary), Fizetendő áfa (payable VAT) and Levonható|visszaigényelhető áfa (deductible VAT). Documents are selected by accounting date; cash-basis taxes are included when their cash-basis entry is created.