Hungary's tax authority has published the eVAT Tool and accompanying guidance as the country moves to transaction-based VAT filing.
Hungary’s National Tax and Customs Administration (NAV) has published a new eVAT Tool on its website from July 2026 to help businesses shift towards mandatory digital VAT reporting, ahead of the eVAT system becoming compulsory from 1 January 2027.
The software bridges Excel-based VAT records with NAV’s machine-to-machine (M2M) upload interface, allowing users to load, verify and amend spreadsheet data, and supports schema validation, XML file generation and M2M exports.
From 1 January 2027, eVAT will replace the existing ÁNYK return interface, which is due to be withdrawn at the end of 2026. Version 2.0 of the eVAT M2M data structure went live on 3 August 2026, following a testing period from July that allowed developers to align their systems with the updated requirements ahead of full implementation.
First launched on a voluntary basis in January 2024, eVAT draws on transaction-level data NAV already holds through real-time invoice reporting, online cash-register receipts and customs documentation, and 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, while larger taxpayers with more complex operations, such as intra-group and cross-border trading, can map their ledgers to a standard NAV tax code and submit transactions via the M2M interface.
Businesses filing through eVAT will also be exempt from the domestic purchase recapitulative statements, known as M-sheets, which are due to be abolished from 2027 as more compliance work is consolidated within the transactional eVAT environment.
The transition forms part of the European Union’s VAT in the Digital Age (ViDA) package, adopted in 2025 to modernise the bloc’s VAT system through electronic invoicing and digital reporting requirements, changes to the platform economy’s VAT rules, and an extension of the Single VAT Registration regime, with returns expected to rely increasingly on structured, transaction-level data rather than aggregated period-end figures.
