More detailed VAT returns from 1 July 2026: how to prepare

From 1 July 2026, NAV requires more detailed data on the M and K sheets of the VAT return. The previously optional breakdown by tax rate becomes mandatory.

In practice this means the VAT actually deducted must be shown at invoice level, broken down by tax rate and apportionment. Part of the aim is to move more businesses to the eÁFA system and to raise the data quality of returns.

The change does not affect the VAT rate but the precision of operations: your accounting and return data must match exactly. The biggest risk is not the tax itself but the discrepancy between systems, which surfaces ever faster as data volumes grow.

Check in advance whether your invoicing and bookkeeping software can report deducted VAT by rate, whether tax-rate and deduction coding is accurate, and whether your accounting reconciles with the return.

The Big4 and the professional press have reported on these changes in detail. Always verify the final rules against the law in force and NAV’s guidance – we are happy to help you prepare.