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. Following NAV’s 15 October 2026 announcement, Bill T/927 was submitted to Parliament on 27 October 2026. It proposes mandatory eVAT filing for an initial group from 1 July 2027 and for most other VAT filers from 1 January 2028. These dates remain subject to legislative approval.
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: Parliamentary Proposal for a Phased eVAT Transition
On 15 October 2026, NAV proposed a gradual phase-out of ÁNYK instead of its previously planned full discontinuation at the end of 2026. Bill T/927, submitted on 27 October 2026, sets out a more specific proposed timetable:
- 1 July 2027 (proposed): The first phase would apply to Hungary-established monthly VAT filers with the highest 2026 tax performance, starting with the VAT period including 1 July 2027.
- 1 January 2028 (proposed): Mandatory eVAT filing would extend to most remaining VAT filers, including SMEs, subject to limited exceptions.
- 15 December 2026 (proposed): NAV would notify taxpayers falling within the first phase electronically by this date.
The proposal has not yet been enacted. The first-phase taxpayer classification and detailed exceptions must be checked against the final law. ÁNYK is expected to be phased out gradually, rather than being discontinued in full on 1 January 2027.
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. |
| 15 December 2026 (proposed) | NAV would electronically notify taxpayers covered by the first mandatory phase. |
| 1 July 2027 (proposed) | Mandatory eVAT filing begins for an initial group of Hungary-established monthly filers with the highest 2026 tax performance. |
| 1 January 2028 (proposed) | Mandatory eVAT filing extends to most other VAT filers, subject to limited exceptions. |
Is eVAT Mandatory in Hungary?
As of 31 October 2026, eVAT remains an optional VAT return filing method. Bill T/927 proposes mandatory adoption from 1 July 2027 for an initial group and from 1 January 2028 for most other VAT filers, subject to final legislative approval. The traditional ÁNYK tool would be phased out gradually, rather than withdrawn entirely at the end of 2026.
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.
Under Bill T/927, the proposed first phase from 1 July 2027 targets Hungary-established monthly VAT filers with the highest 2026 tax performance. NAV would notify the affected taxpayers electronically by 15 December 2026. The proposed second phase from 1 January 2028 would cover most remaining VAT filers, subject to limited exceptions. These requirements are not yet final.
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.
3. Monitor legislative adoption and NAV notifications. Check the proposed first-phase criteria and any taxpayer notice issued by NAV.
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
When Will Hungary eVAT Become Mandatory?
M2M/API integration is not proposed as a universal requirement. Bill T/927 proposes mandatory eVAT filing from 1 July 2027 for the largest Hungary-established monthly VAT filers, identified using 2026 tax performance, and from 1 January 2028 for most other VAT filers, subject to limited exceptions. NAV would notify the first group by 15 December 2026. These dates remain proposals, and eVAT also supports web-based filing.
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. A60 remains a separate recapitulative statement for relevant intra-Community transactions. Bill T/927 also proposes an optional transaction-by-transaction method for supplying A60 data, which could reduce the need for separate aggregation. NAV published draft A60 M2M XML materials in October 2026, but this does not eliminate the separate A60 obligation.
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, using another currently permitted route does not itself create an eVAT-specific violation. General penalties for late, missing or incorrect VAT returns may still apply. The proposed new filing requirements and any consequences of non-compliance remain subject to the final adopted legislation.
Conclusion
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.
Following NAV’s 15 October announcement, Parliamentary Bill T/927 proposes a phased transition: from 1 July 2027 for the largest Hungary-established monthly VAT filers and from 1 January 2028 for most other VAT filers. NAV would notify the first group by 15 December 2026. The ÁNYK phase-out would be gradual, and the proposed dates and scope remain subject to legislative approval.
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.
Regulatory references (31 October 2026): NAV transition announcement (15 October 2026) | Parliamentary Bill T/927 (27 October 2026) | PwC legislative analysis (28 October 2026) | NAV A60 M2M developer announcement