Mérlegen az eÁFA rendszere: módosításokra lenne szükség, hogy szélesebb körben használják

The planned tightening of the VAT return M-sheet reporting requirements, originally scheduled to take effect on 1 July 2026, will not enter into force. Under the submitted bill, businesses may continue to fulfil their reporting obligations in accordance with the previous rules, meaning that no IT or administrative transition will be required in this area.

According to the tax authority’s position, the five-year limitation period also applies to the imposition of default penalties. We explain how this period should be determined, for example, in the case of failure to report related parties.