Hungary Moves to Digital VAT Filing from 2027

Hungary will discontinue ÁNYK at the end of 2026, shifting VAT return filing toward NAV’s eÁFA platform from Jan. 1, 2027. Businesses can use the web interface or M2M integration based on NAV-held transaction data. Companies should review VAT codes, accounting data and ERP integrations before the transition.

Hungary is preparing for a major change in VAT return filing from January 1, 2027, as businesses move away from the traditional General Form Filling Framework (ÁNYK) form-based system towards the Tax Authority’s digital eÁFA (eVAT) platform.

The Hungarian Tax Authority (NAV) introduced eVAT in 2024 to simplify and digitalise VAT reporting. The system allows businesses to prepare and submit VAT returns using transaction data already available to the Tax Authority, including online invoice data, online cash register information and customs data.

eVAT can be used in two main ways: through a web interface or through a machine-to-machine (M2M) connection. The web solution is more suitable for businesses with a manageable number of transactions, while M2M allows companies with larger transaction volumes and ERP systems to automate the exchange of VAT data with NAV.

The key deadline is December 31, 2026, when the Tax Authority will discontinue the existing General Form Filling Framework (ÁNYK). From January 1, 2027, taxpayers will have to use the Tax Authority’s newer data-based digital solutions, with eVAT being the main platform for VAT return filing.

The transition means businesses should review their accounting systems, VAT codes, transaction data and ERP integrations before the end of 2026, particularly if they plan to use the automated M2M option.

The eVAT system also provides built-in validations that can identify inconsistencies and errors before a VAT return is submitted, supporting a more automated and data-driven approach to VAT compliance.