Hungary — VAT act autumn package

Under the 2025 autumn tax package amending the VAT Act (acts published in Magyar Kozlony on 19 and 21 November 2025), from the VAT reporting period that includes 1 July 2026 the M-sheet (Domestic Purchases Listing) of the VAT return must report the actual amount of input VAT deducted on incoming invoices, broken down by VAT rate (5%, 18%, 27%); taxpayers filing through the eVAT (eAFA) system are exempt from this M-sheet obligation.