Hungary’s ÁNYK Transition 2027: NAV Guidance for Businesses
Hungary’s ÁNYK transition: NAV guidance for individuals, small businesses, accounting firms, and ERP-based enterprises. ONYA, NAV M2M, eVAT, and the 2027 roadmap.
NAV has brought the key ÁNYK phase-out information together in one knowledge base organised by user group. The 2027 transition is not a simple software replacement: individuals, small businesses, accounting firms, ERP-based enterprises, and software developers will face different NAV routes and preparation tasks.
What does the ÁNYK phase-out mean in practice?
For many years, ÁNYK has been the familiar route for Hungarian tax returns and administrative forms. Its replacement is not one new interface. NAV points to online form handling, XML import, eVAT processes, and machine-to-machine connectivity, depending on the process in question.
The choice should not be made by company size alone. Organisations need to identify their filing types, the systems in which data is created, and the points where review, approval, or manual correction currently happens. That is what determines whether an online interface is sufficient or an integration is needed.
NAV guidance by user group
NAV’s transition page lists the available routes by user group. The original guidance places several routes in one cell; for clarity, the table separates non-VAT processes from the eVAT routes for VAT returns. This retains the full NAV recommendation for every group.
| User group | Non-VAT processes | VAT return (eVAT) |
|---|---|---|
| Individuals | ONYA | — |
| Small and medium-sized businesses | ONYA, ONYA XML import, NAV M2M | eVAT web interface, eVAT XML upload, eVAT M2M |
| Large enterprises and ERP users | NAV M2M | eVAT M2M |
| Accounting firms | ONYA, ONYA XML import, NAV M2M | eVAT web interface, eVAT XML upload, eVAT M2M |
VAT returns need to be treated separately
VAT returns are not moving to ONYA in 2027. NAV lists the eVAT web interface, eVAT XML upload, and eVAT M2M as the dedicated routes. The preceding table shows which eVAT options NAV identifies for each user group; the breakdown below explains how the three routes differ in practice.
| eVAT route | Operating model | When it can be relevant |
|---|---|---|
| eVAT web interface | Reviewing, completing where needed, and approving the data prepared by NAV. | Operations that do not require direct system integration. |
| eVAT XML upload | Uploading the structured record that supports the VAT return to the eVAT system. | Organisations that can produce structured data but do not implement a full M2M connection. |
| eVAT M2M | Machine-to-machine communication between NAV’s eVAT system and the taxpayer’s business system or an external filing platform. | Higher data volumes, system integration, and controlled recurring filing processes. |
What remains available through ÁNYK after 2027?
The deadline applies to new returns. Where a return for an earlier period was prepared and filed through ÁNYK, the period-specific ÁNYK form can remain necessary for its self-revision. This is not a route for new filings; it is a limited transitional function for handling earlier periods.
A self-revision uses the form for the period concerned and remains subject to the applicable limitation rules. Companies and accounting firms should therefore keep a clear record of the channel used for each period after the transition.
The 2026 timeline: testing is already part of preparation
NAV is rolling out the technical transition in stages. Publication of the new-format XSD files began in June. July brings further XSD releases, XPath files, and the NAV M2M 4.0 API test environment. NAV’s current timetable also states that, from 31 July, the API for submitting the new document and form format will be available in the live environment.
| Date | NAV roadmap |
|---|---|
| June 2026 | NAV began publishing the new-format XSD files. |
| July 2026 | Further XSD files and XPath files are released, and the NAV M2M 4.0 API test environment becomes available. |
| 31 July 2026 | The API for submitting XML in the new document and form format becomes available in the live environment. |
| Second half of 2026 | The forms available through M2M 4.0, ONYA coverage, and NAV M2M data queries continue to expand. |
| 1 January 2027 | New returns can no longer be filed through ÁNYK; affected processes need to operate on the new channel. |
This does not mean that every existing ÁNYK form moves at once. NAV indicates an ongoing expansion of available forms, ONYA coverage, and M2M data queries. Organisations should build their preparation plan around the forms and returns they actually use, not only the 1 January 2027 date.
Why choosing a new interface at year end is not enough
For an infrequent, straightforward case, an online form or XML import may be enough. Recurring, higher-volume processes built from ERP or multiple enterprise systems are different. There, data sources, access rights, validation, exception handling, and approvals need to operate as one process.
A machine-to-machine connection does not mean an unattended tax process. It can automate technical data transfer and status handling, but the organisation or accounting firm remains responsible for the tax content submitted, the treatment of exceptions, and internal controls.
A practical transition checklist
Five questions are worth answering now:
Which forms, returns, and administrative processes are currently handled through ÁNYK, and who is responsible for each process?
Which new NAV channel is relevant for the specific process, and are a specification or test environment already available?
Which source systems supply the data, and where do manual corrections or checks currently take place?
Who may prepare, approve, and submit data, and how is an auditable record of decisions retained?
Which process and entity should test the new channel first, and what should count as a successful test?
Accounting firms may need to apply this assessment client by client, because system landscapes and authorisations can differ. In large enterprises, local tax processes, ERP architecture, and central IT ownership often need to be aligned. The common principle is simple: build the transition plan from real operating processes, not from a single technical deadline.
Where to follow official changes
NAV’s ÁNYK transition page provides the user-group recommendations and current milestones. NAV has also said that the knowledge base will be updated continuously; specific transition questions can be sent to anykkivaltas@nav.gov.hu.
For a deeper look at the operational and technical preparation, read our guide to NAV M2M and the ÁNYK phase-out. It covers the technical and operational preparation for machine-to-machine connectivity.
Frequently asked questions
Until when can ÁNYK be used?
No new return can be filed through ÁNYK from 2027. However, ÁNYK can remain available as a limited transitional function for self-revisions of periods previously filed through ÁNYK. The period-specific form and the general self-revision rules remain relevant.
Which solution does NAV recommend for businesses?
The process needs to be separated first. VAT returns use the eVAT web interface, eVAT XML upload, or eVAT M2M; ONYA is not a VAT return channel. For other returns and forms, ONYA, ONYA XML import, or NAV M2M can be relevant. The right route depends on the process, source systems, and integration needs.
Does NAV M2M remove the need for human review?
No. NAV M2M is a machine-to-machine connection that can automate technical data exchange and status handling. Preparing and reviewing tax data, approving submissions, and maintaining internal controls remain the organisation’s responsibility.
What should organisations do in 2026?
They should inventory the forms and returns currently handled through ÁNYK, identify the data sources and approval steps behind them, and select the appropriate NAV channel for each process. Where M2M or eVAT M2M is relevant, technical testing, data quality work, and access design should begin well before year end.
Sources
National Tax and Customs Administration of Hungary: The ÁNYK transition.
National Tax and Customs Administration of Hungary: ÁNYK transition: NAV knowledge base.
National Tax and Customs Administration of Hungary: Self-revision information guide.