Which route fits the gradual ÁNYK transition?
Answer three questions to see which digital route your organization should evaluate first. NAV’s announcement of 15 October 2026 proposes a gradual ÁNYK phase-out by return and form. The largest companies would move to mandatory eVAT during 2027; no exact start date has been specified, and 1 January 2027 is not fixed. For most VAT filers, including SMEs, the proposed start is 1 January 2028. Personal income tax and corporate income tax returns would remain fileable in ÁNYK during 2027. This is a proposal, not final legislation; the precise scope and dates require further official announcements.
Free decision aid
1. What type of obligation is involved?
- VAT return
- Other return or form
- Multiple or not yet known
2. Where is the data prepared today?
- Mainly manually, in a browser, or from a small spreadsheet
- From ERP, accounting software, or a filing platform
3. How complex is the workflow?
- Few documents, one entity, limited special cases
- Higher volume, multiple entities, or complex transactions
Which answers lead where?
The full decision logic of the route chooser in one table. The recommendation is a starting point for detailed review, not a final decision.
| If your answers are… | Suggested starting point | Next step |
|---|---|---|
| Multiple obligations, or not yet known which ones apply | First separate the workflow by obligation ÁNYK is not replaced by one single system. List the forms and returns currently used, then check the supported digital route for each item in NAV’s knowledge base. |
Review NAV recommendations |
| VAT return, manual or browser-based data preparation, simple workflow | Evaluate the web eVAT interface first With lower document volumes and simpler VAT positions, supplementing and approving NAV data in a browser may be sufficient. Check special transactions and expected manual effort before deciding. |
Compare eVAT routes |
| VAT return prepared in software (ERP, accounting, filing platform), or a complex workflow | eVAT M2M may be the right route For larger or more complex VAT returns prepared from ERP, accounting, or an external filing platform, eVAT M2M supports machine upload, NAV validation, status tracking, and approval. Start with a data and tax-code assessment. |
eVAT M2M guide |
| Other return or form, manual or browser-based data preparation, simple workflow | ONYA or another NAV web service may fit For simpler supported forms, browser-based completion may have the lowest implementation burden. Confirm that the relevant process and form are available in ONYA. |
ÁNYK transition guide |
| Other return or form prepared in software, or a higher-volume, complex workflow | NAV M2M may be the right route For recurring, software-managed, or higher-volume non-VAT form and document workflows, NAV M2M infrastructure may be relevant. The exact route depends on the obligation and the service supported by NAV. |
NAV M2M guide |
This tool is an informational decision aid, not individual tax or legal advice. ÁNYK is being replaced by several digital services; the final route must be selected for the specific obligation using current NAV guidance.