Hungary's NAV publishes eVAT tool ahead of mandatory eVAT filing in 2027
Hungary's tax authority (NAV) published the eVAT Tool in July 2026. It helps businesses move to eVAT filing, compulsory from 1 January 2027. eVAT replaces the ÁNYK return interface.
Hungary’s National Tax and Customs Administration (NAV) has published the eVAT Tool. It helps businesses prepare for mandatory digital VAT reporting from 1 January 2027. The tool bridges Excel-based records with NAV’s machine-to-machine upload interface and supports schema validation and XML file generation.
Hungary’s National Tax and Customs Administration (NAV) published the eVAT Tool in July 2026 to help businesses shift to mandatory digital VAT reporting. From 1 January 2027, eVAT will replace the existing ÁNYK return interface. ÁNYK is due to be withdrawn at the end of 2026.
The eVAT Tool bridges Excel-based VAT records with NAV’s machine-to-machine (M2M) upload interface. Users can load, verify and amend spreadsheet data. The tool supports schema validation, XML file generation and M2M exports.
Version 2.0 of the eVAT M2M data structure went live on 3 August 2026. A testing period from July let developers align their systems with the updated requirements.
How eVAT works
NAV first launched eVAT on a voluntary basis in January 2024. The system draws on transaction-level data NAV already holds. The data comes from real-time invoice reporting, online cash-register receipts, and customs documentation. It runs automated validations to flag inconsistencies before returns are filed.
Small taxpayers can access a free online portal to review their data and approve draft returns. Larger taxpayers with complex operations can map their ledgers to a standard NAV tax code. They can then submit transactions via the M2M interface.
Broader compliance changes
Businesses filing through eVAT will be exempt from domestic purchase recapitulative statements, known as M-sheets. The M-sheets are due to be abolished from 2027.
The shift comes as the European Union’s VAT in the Digital Age (ViDA) package, adopted in 2025, modernises the bloc’s VAT system. ViDA brings electronic invoicing and digital reporting requirements. Returns are expected to rely more on structured, transaction-level data than on period-end totals.