Hungary says it will not enforce the stricter M-sheet rules
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Hungary
- Tax
- VAT
- Change type
- Compliance
- Status
- Proposed
- Announced
- 25 June 2026
- Effective
- 1 July 2026
- Authority
- NAV (Hungarian Tax and Customs Administration) / Ministry of Finance
- Verified
- Fetched from official source · high confidence
Hungarian VAT filers and their software vendors who had built for expanded line-item M-sheet reporting from 1 July 2026. Current reporting rules continue — but at capture this was a ministry announcement plus a pending bill, not enacted law.
Hungary's Ministry of Finance announced in late June 2026 that it will submit a bill to Parliament so that the stricter invoice-level 'M-sheet' (M-lap) VAT-deduction reporting rules enacted by Act LXXXIII of 2025 - technically due to take effect on 1 July 2026 - need not be applied for any reporting period; taxpayers may continue using the current M-sheet reporting rules pending the new legislation.
What changed in detail
Hungary’s Ministry of Finance announced in late June 2026 that it will submit a bill to Parliament so that the stricter invoice-level “M-sheet” (M-lap) VAT-deduction reporting rules enacted by Act LXXXIII of 2025 — technically due to take effect on 1 July 2026 — need not be applied for any reporting period. Taxpayers may continue using the current M-sheet reporting rules pending the new legislation.
What it means
Businesses and software providers that had prepared for expanded line-item M-sheet reporting from July get a reprieve — but this is a policy announcement plus a pending bill, not yet enacted law, so it stays a “proposed” change until Parliament passes it. Watch for the enacting amendment.
Proof
Bár a jogalkotási határidők miatt e módosítások hatálybalépése már nem elkerülhető, a kormány a tervek szerint javaslatot fog beterjeszteni az Országgyűlés elé annak érdekében, hogy a szigorúbb szabályokat ténylegesen egy bevallási időszakra se kelljen alkalmazni.
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