Hungary is moving towards a more automated VAT return filing system through eVAT (eÁFA), the digital VAT platform operated by the Hungarian National Tax and Customs Administration (NAV). Available since 2024, eVAT enables taxpayers to prepare, validate and submit VAT returns using transaction-level tax data, with both web-based and machine-to-machine (M2M) options.
The transition is becoming increasingly important as Hungary prepares to replace its traditional ÁNYK form-filing system. On 15 October 2026, NAV announced a proposed phased transition: the largest taxpayers would move during 2027, followed by most other VAT filers from 1 January 2028. The dates remain subject to final confirmation.
A separate technical change is already effective: eVAT M2M submissions in the production environment have required XSD version 2.0 since 3 August 2026. This guide covers the latest proposals, filing deadlines, submission methods, NAV-held data and key implementation considerations.
What Is eVAT (eÁFA) in Hungary?
Hungary’s eVAT (eÁFA) is a digital system introduced by NAV to simplify VAT return preparation, validation and submission. It uses VAT-related data already available to NAV, together with additional information supplied by the taxpayer, to support the preparation of VAT returns.
Unlike traditional form-based filing, eVAT is designed around document-level VAT data. There are two submission methods:
- Web interface: VAT returns can be reviewed, completed, corrected and submitted directly through NAV’s online platform.
- M2M/API integration: VAT analytics can be transmitted through XML/API communication from an ERP, accounting system or tax compliance solution.
eVAT is not an e-invoicing or invoice-clearance mandate. Hungary’s Real-Time Invoice Reporting (RTIR) system concerns invoice data reported to NAV, while eVAT uses relevant tax data to support VAT return preparation and submission. For the separate reporting regime, see RTC Suite’s Hungary E-Invoicing Guide.
Hungary eVAT 2026 Latest Updates
Hungary’s eVAT framework saw significant developments in 2026 concerning the mandatory transition and the technical requirements for automated filing.
October 2026: NAV Proposes a Phased Mandatory Transition
On 15 October 2026, NAV announced a revised proposal for the transition away from ÁNYK. Following consultation with accountants, tax professionals and software developers, the authority proposed a gradual implementation rather than a complete shutdown at the end of 2026.
- Largest taxpayers: Proposed mandatory transition to eVAT during 2027.
- Most other VAT filers, including SMEs: Proposed mandatory transition from 1 January 2028.
NAV has not yet confirmed the precise dates or taxpayer classification criteria for the first phase. The revised roadmap is a proposal, not a final legislative mandate.
August 2026: eVAT M2M XSD Version 2.0 Becomes Mandatory
NAV introduced XSD version 2.0 as the required format for M2M submissions in the production environment on 3 August 2026, following its introduction in the test environment on 1 July 2026. Earlier 1.0 schemas are no longer supported for production M2M submissions.
Hungary eVAT Deadlines and Compliance Roadmap
The eVAT framework applies to VAT periods beginning on or after 1 January 2024, with VAT return submission through eVAT available from 1 February 2024. The key milestones are:
| Date | Milestone |
|---|---|
| 1 January 2024 | eVAT becomes applicable for VAT periods beginning from this date. |
| 1 February 2024 | VAT return submissions become available through eVAT. |
| 19 May 2026 | NAV publishes the eVAT M2M 2.0 interface specification. |
| 1 July 2026 | XSD 2.0 becomes mandatory in the M2M test environment. |
| 3 August 2026 | XSD 2.0 becomes mandatory in the M2M production environment. |
| During 2027 | Proposed mandatory eVAT transition for the largest taxpayers. |
| 1 January 2028 | Proposed mandatory transition for most other VAT filers, including SMEs. |
Is eVAT Mandatory in Hungary?
As of October 2026, eVAT remains an available alternative to Hungary’s traditional VAT return filing method, while NAV is preparing a phased transition towards mandatory adoption.
A key distinction is between eVAT as the filing system and M2M as one way of using that system. Mandatory eVAT adoption would not automatically mean that every taxpayer must implement API integration: the platform also supports web-based submission.
According to NAV’s guidance, the web interface is intended for taxpayers managing fewer than 100,000 invoices in a VAT period. Higher-volume taxpayers use M2M within eVAT, and taxpayers below this threshold may also opt for M2M if integration is preferable.
Who Is Required to Use Hungary’s eVAT System?
The system is relevant to taxable persons with a Hungarian VAT return filing obligation for whom the eVAT route is available. Depending on the circumstances, this may include domestic companies and foreign entities with Hungarian VAT filing obligations.
NAV’s proposed mandatory transition would begin with the largest taxpayers in 2027 and extend to most other VAT filers, including SMEs, from 2028. Final thresholds and taxpayer categories for the first phase have not yet been confirmed.
It is important to distinguish the obligation to file a Hungarian VAT return from the method used to file it.
Hungary VAT Return Filing Frequencies and Deadlines
Hungary generally applies three standard VAT return filing frequencies: monthly, quarterly and annual. eVAT does not change the underlying filing periods or ordinary deadlines.
| Filing frequency | Standard deadline |
|---|---|
| Monthly | 20th day of the following month |
| Quarterly | 20th day of the month following the quarter |
| Annual | 25 February of the following year |
Adjustments may apply when a due date falls on a non-working day or special filing rules apply.
Hungary eVAT Requirements
The requirements vary with the filing method. Through the web interface, authorised users review available data, make necessary adjustments and approve the return. Under M2M/API, ERP or tax software prepares structured VAT analytics, transmits the required XML and completes the validation and approval process.
Both methods require accurate taxpayer identification, the correct reporting period and VAT treatment, suitable authorisations, and validation before submission. Additional information may be required for special transactions or declaration types.
How Does Hungary’s eVAT M2M System Work?
The M2M interface enables structured VAT return information to move between a taxpayer’s ERP/accounting software and NAV. The practical process generally includes:
- Access and technical user setup: The taxpayer or authorised representative must log in to NAV’s Online Invoice system and create or configure a technical user. The required eVAT permissions (return management, approval and queries) must be assigned, and a signing key and exchange key must be generated and configured in the software used for M2M integration.
- VAT data preparation: Collect document-level VAT records from the ERP or accounting system.
- Tax-code mapping: Map internal ERP VAT codes to NAV standard tax codes.
- XML upload: Generate and transmit VAT analytics to NAV through the M2M interface.
- NAV validation: Review processing status and any ERROR or WARNING messages.
- Approval/submission: Finalise and approve the validated VAT return through the authorised workflow.
An ERROR blocks submission until corrected, while a WARNING does not necessarily prevent submission but requires review. Uploading XML alone does not constitute VAT return filing; the return must complete the applicable approval process.
How Does NAV Pre-Filled VAT Return Data Work?
A major feature of eVAT is its use of transaction data that NAV already holds. Relevant sources include Online Invoice/RTIR, online cash registers and customs/import VAT records. NAV’s existing data can support return preparation and reduce duplication, but it does not remove the taxpayer’s review and filing responsibilities.
Pre-Filled VAT Returns Through the Web Interface
In the web interface, NAV uses available data to support a draft VAT return. The taxpayer can review the records, correct or supplement information, address relevant VAT deductions and approve the return.
Pre-Filled Data Through M2M/API Integration
Under M2M, taxpayers can retrieve relevant NAV-held transaction data and use it as an input to their own ERP or VAT compliance software. The system prepares the full VAT analytics and uploads the data to NAV. NAV generates a draft return from the submitted records, which must then be approved.
Pre-filled data does not mean fully automatic VAT compliance. NAV may hold the invoice information but not the business context needed to determine whether input VAT is fully, partially or non-deductible. Reconciliation between NAV data, ERP records and the final return remains essential.
Hungary eVAT Implementation Checklist
A structured transition can reduce reconciliation issues and filing errors. Key steps include:
1. Determine the filing method. Review frequency, document volume and whether web-based or M2M filing is appropriate.
2. Review access and authorisation. Verify the taxpayer’s permissions and, where relevant, technical access.
4. Assess ERP data readiness. Identify the transaction, accounting and VAT data required for return preparation.
5. Map VAT codes. Align internal tax codes with NAV’s standard tax-code catalogue.
6. Test electronic filing. Confirm validation, errors/warnings, approval and submission acknowledgements.
7. Establish reconciliation and retention controls. Compare NAV-held data with ERP records and preserve necessary tax documents.
Additional attention may be needed for complex deduction rules, imports, reverse-charge transactions, VAT groups or high-volume filing.
FAQs About Hungary eVAT
Is Hungary eVAT M2M Mandatory from 1 January 2027?
No universal M2M/API obligation beginning on that date has been confirmed. NAV’s October 2026 proposal envisages mandatory eVAT adoption for the largest taxpayers during 2027 and most other VAT filers from 1 January 2028. The exact rules remain subject to confirmation, and web-based filing is also supported.
Can VAT Returns Be Submitted Manually in Hungary?
Yes. eVAT supports manual review and submission through NAV’s web interface as well as automated M2M/API integration. NAV’s guidance identifies the web interface for taxpayers handling fewer than 100,000 invoices per VAT period.
What Is the Difference Between Hungary RTIR and eVAT?
RTIR/Online Invoice concerns invoice data reported to NAV. eVAT concerns preparation, validation and filing of the VAT return. RTIR data may support eVAT preparation, but these are distinct obligations.
Does Hungary eVAT Replace the A60 Recapitulative Statement?
No. Filing through eVAT does not, by itself, remove the separate A60 recapitulative-statement obligation for relevant intra-Community transactions.
Is Software Provider Certification Required for eVAT M2M?
NAV’s published eVAT M2M guidance does not establish a separate accredited-service-provider model. Implementation instead depends on appropriate taxpayer authorisation and compliance with the technical and validation rules.
What Is the Archiving Period for Hungary VAT Returns?
Hungarian tax records generally must be retained until the tax authority’s tax-assessment rights expire, typically five years from the end of the calendar year in which the return was due, subject to exceptions or extensions. Separately, NAV indicates that records underlying an approved eVAT return can be downloaded for 90 days after approval; this is not a replacement for statutory retention.
Are There Penalties for Non-Compliance with Hungary eVAT?
While eVAT remains an optional filing method, choosing another permitted route does not itself create an eVAT-specific violation. General Hungarian penalties for late, missing or incorrect VAT returns may still apply. Any additional requirements following the proposed mandatory transition will depend on the final adopted rules.
Conclusion: Hungary’s eVat System
Hungary’s eVAT system is an important development in digital VAT reporting. By combining NAV-held transaction data with web-based filing and M2M/API integration, the system supports more structured VAT return preparation, validation and submission.
NAV’s October 2026 proposal would introduce mandatory eVAT filing in phases, starting with the largest taxpayers during 2027 and extending to most other VAT filers from 1 January 2028. These dates and the final scope remain subject to confirmation.
For taxpayers planning automated filing, the M2M XSD 2.0 production requirement is already effective. Reliable VAT data, correct tax treatment, reconciliation and controlled approval processes are therefore important preparation areas.
RTC Suite can support discussions on VAT data integration, tax-code mapping, automation requirements and the wider digital tax compliance architecture.