Background
The modernization of the tax filing system by the Hungarian National Tax and Customs Authority(NAV) is moving steadily towards the introduction of an entirely new digital-first-based system. The country’s current desktop tax-form filing system(ANYK) will very soon become obsolete, and it’s going to be replaced by modern web-based platforms and the digital eVAT(eAFA) framework.
Timeline
The current desktop-based tax-form filing system(ANYK) will be shut down for most of the VAT declarations from January 1, 2027.
New Framework eVAT
The preparation and submission procedure which accompany Hungarian VAT return will change significantly from January 1, 2027. The NAV’s transition from manual online submission of tax forms will shift to data-based automated procedures.
Under current ordinances, the ANYK will be discontinued after December 31, 2026, and will no longer be usable from the following day.
Taxable persons, both domestic and foreign, that make VAT filings are mandated to switch to using the eVAT system. The adherence to the eVAT system could be made or through the direct usage of the eVAT web UI or through automated(such as API) integration with NAV. This integration will be on a transactional basis(invoice per invoice).
So, there is no more debate if the new eVAT filing system is coming; the technical infrastructure is ready, the system is tested, and the dates are set. The taxable persons should initiate, if they haven’t already done so, the preparation for the mandatory shift, as the roll-out date is getting closer.
Old system vs New one
The logic behind the structure of the current system follows the traditional VAT return logic, based on the return lines. The operational side of the new system is widely different. The new system(eVAT) embraces a transaction-based approach, meaning that the foundation of the return derives from more than aggregated line data, but it also includes VAT analytics, NAV data, validations, and, in the case of direct connection(such as an API) with NAV, also a standardized XML file.
The electronic VAT return filing system was presented in the pilot version in 2024, with the initial goal of reducing administrative burdens, reducing tax fraud, ease up the reconciliation process between submitted returns and NAV’s available data.
What’s next
Taxable persons should be aware that from January 1, 2027, VAT reporting is embracing a new, digital-first perspective.