Testing an eVAT return safely on a closed period
How to test an eVAT return without live risk: the test environment, a test return on a closed period and an ÁNYK comparison, on all three filing channels.
A reliable way to test the move to eVAT is to recreate a return for a closed period that has already been filed through ÁNYK, then compare the results line by line. Matching totals and return lines provide strong evidence that the tax-code mapping, source data and settings are working as intended; any differences can be investigated before the first live return.
The process is easier to assess once the full route is clear, from finalised transaction-level VAT data to NAV’s confirmation. The animation below compares all three channels: the M2M connection, XML upload through the web interface and preparation directly in the eVAT web interface.
The journey of an eVAT return
The journey of an eVAT return
Choose how the return is prepared. The animation starts on its own; you can jump to any scene on the bar and pause at any time.
eVAT M2M
- You: Closing the VAT analytics — Accounting closes the period: every VAT-relevant document is recorded, and every item has a NAV tax code. This is the core content of the return.
- You: Return decisions — The return is more than the analytics. The finance manager or chief accountant has to decide, for example, on a refund or carry-forward, the payout, the statements and any supplementary sheets.
- You → Filing software: Building the XML — The software builds the XML file NAV requires from the analytics and the decisions, and checks the format rules before anything is sent.
- Filing software → NAV eVAT: Upload to NAV — The software uploads the file over the machine connection — splitting larger files into parts — and then finalises the upload. This starts NAV’s processing. Uploading is not yet submitting. (RECEIVED)
- NAV eVAT: NAV’s checks — NAV checks the format and the content, compares the items with the invoice and customs data it holds, and then builds the return from the items. (PROCESSING)
- NAV eVAT → Filing software: Feedback: errors and warnings — The software queries the result. If NAV finds an error, the return goes to ABORTED and cannot be submitted. Warnings do not block submission, but they are worth reviewing. (FINISHED / ABORTED) On error: fix, then upload a new version (scene 3)
- NAV eVAT → You: Reviewing the draft return — If there is no error, the software downloads the return NAV has built (BEVFELD XML). The draft can be reviewed line by line before approval; after minor conversion, the XML can also be opened in ÁNYK. (FINISHED)
- You → NAV eVAT: Approval and submission — The authorised person approves the return and the software submits it. Under the VAT Act, approving the draft return counts as submitting the return. A FINISHED return can be submitted for 30 days.
- NAV eVAT → You: Confirmation — NAV sets the return to SUBMITTED: this confirms submission. The submitted return also appears on the eVAT web interface, where its data can be downloaded as PDF. (SUBMITTED)
Web XML upload
- You: Closing the VAT analytics — Accounting closes the period: every VAT-relevant document is recorded, and every item has a NAV tax code. This is the core content of the return.
- You: Return decisions — The return is more than the analytics. The finance manager or chief accountant has to decide, for example, on a refund or carry-forward, the payout, the statements and any supplementary sheets.
- You → Filing software: Preparing the XML — The filing software — or, for analytics kept in Excel, NAV’s converter program — prepares the XML. Web upload needs a compressed file and a checksum (hash).
- Filing software → You: Downloading the file — You download the finished file from the software. A compressed part can be at most 10 MB, and a file can be split into at most 12 parts.
- You → NAV eVAT: Upload on the eVAT web interface — You upload the file on the Statements and returns page, with the “Upload XML analytics” menu item. On the first upload — started by the primary user — the system creates a special technical user. (Uploaded)
- NAV eVAT: NAV’s checks — NAV runs the same checks as for machine submission: it checks the format and content, compares the items with the invoice and customs data it holds, and builds the return. (Processing)
- NAV eVAT → You: Validation results — After “Refresh status”, the “Validation results” page shows errors and warnings. With an error the return cannot be filed: the upload has to be withdrawn and the corrected file uploaded again with a version number one higher. (Error / warning) On error: withdraw, fix and upload again (scene 3)
- NAV eVAT → You: Reviewing the draft return — With the “View return” menu item, the draft NAV has built can be reviewed on the interface and downloaded. (Ready to file)
- You → NAV eVAT: Filing — The return is filed with the filing button on the period’s card. Only the primary user can do this, not a secondary user.
- NAV eVAT → You: Confirmation — The filed return appears in the list of returns for the period, and its data and processing status can be viewed. (SUBMITTED)
eVAT web interface
- NAV data sources → eVAT web interface: Documents held by NAV are loaded — The document list shows data from Online Invoice, online cash registers and eVÁM — in the period determined by the supply date, with tax codes assigned by the system.
- eVAT web interface → You: Reviewing the documents — Every document has to be reviewed. For those “Awaiting check”, the system could not assign a clear tax code, or data needed for a supplementary sheet is missing; these have to be completed. The rest are set to “Reviewed” after checking. (Awaiting check)
- You → eVAT web interface: Additions and decisions — Documents NAV has no data on can be recorded as new documents; for issued invoices, however, the Online Invoice data report has to be completed instead. In the work basket, decisions are needed on deferred, cash-accounting and other-period documents.
- You → eVAT web interface: Closing the period — On closing, the system checks the document list: it warns about documents not yet reviewed, filters out documents that appear twice and checks cash-accounting items. (Closed)
- You → eVAT web interface: Payment instructions — When preparing the draft, you record the claim brought forward from the previous period, decide on a refund, payout or transfer, and can upload a factoring contract.
- eVAT web interface: Preparing the draft return — With “Prepare draft return”, the system builds the draft from the closed document list and the decisions; it can be viewed and downloaded.
- eVAT web interface → You: Pre-validation — The draft can only be filed after pre-validation. If the result shows an error, it has to be fixed and pre-validation run again; warnings do not block filing. (Error / warning) On error: reopen, fix, close and prepare a new draft (scene 2)
- You → eVAT web interface: Filing — If the draft is error-free, the filing button becomes active. Only the primary user can file the return; under the VAT Act, approval counts as submitting the return.
- eVAT web interface → You: Confirmation — The filed return appears on the Statements and returns page, and its data can be downloaded as PDF. After filing, the document list can no longer be changed; corrections are made by self-revision. (Submitted)
M2M submission and web XML upload follow the same processing steps. The difference is operational: with M2M, the filing software performs them; with web upload, the user works through the eVAT interface. A return prepared directly in the web interface starts from the documents held by NAV rather than from the taxpayer’s own VAT records, so those documents must be reviewed, completed and finalised.
Deadlines in the process
- 24 hours according to NAV’s developers, the time to finalise a started upload
- 30 days how long a return validated without errors (FINISHED) can be submitted
- 90 days how long the tax records behind an approved return can be downloaded
Source: eVAT M2M 2.0 specification, VAT Act §184(5), NAV developers’ answer (#364)
What goes into the return besides the analytics?
An eVAT return is not the same as the VAT analytics. Besides the analytics, it contains data that depends on the taxpayer’s decisions, which the software cannot make on the taxpayer’s behalf:
| Decision | When is it needed? | Where does it appear? |
|---|---|---|
| Refund, carry-forward or transfer | When the balance is negative, i.e. VAT is refundable | Statements; for a transfer, sheet 170 |
| The legal basis of the refund | For a refund | Header (basis A–D) |
| Payout instruction | When requesting a payout or transfer | Sheet 170 |
| Special taxpayer status | For persons liable to pay VAT who are not taxable persons | Statements |
| Supplementary sheets | For certain transactions, such as bad debts, reverse charge or passenger cars | Sheets 06–09 and A88 |
| The nature of the return | Always: original return, self-revision or correction | Header |
In the test return these have to be recorded exactly as in the original ÁNYK return, otherwise the comparison will be misleading. The full XML structure is covered in part 3 of the series.
Which statuses does the return go through?
With the machine connection and XML upload, the return passes through several statuses after upload. Over the machine connection the software queries them; with XML upload they appear on the period’s card. On the eVAT web interface, progress is tracked through closing the period, preparing the draft and pre-validation.
| Status | Meaning | What to do |
|---|---|---|
| RECEIVED | The upload is finalised and the return is waiting for processing | Wait |
| PROCESSING | NAV is checking the file | Wait |
| BEVFELD_CHECK | NAV is checking the return built from the items | Wait |
| FINISHED | Validation completed without errors | Review the draft, then submit within 30 days |
| ABORTED | There is an error blocking submission, or the 30 days have passed | Fix, then upload a new version |
| SUBMITTED | The return has been submitted | Changes are only possible by self-revision or correction |
Alongside the FINISHED status, so-called long-running (complex) checks may still be in progress. Waiting for them is not a condition of submission; if they reveal a difference after submission, it can be fixed by self-revision or correction. Handling errors and warnings is covered in part 7 of the series. eVAT validation messages
Correcting before submission
eVAT M2M
If a correction is needed, the software uploads a new file for the same period, with a version number one higher. The previous, not yet submitted upload is deleted as a result. Version numbers cannot be skipped: numbering starts at 1 and always increases by one.
According to NAV’s developers, an upload has to be finalised within 24 hours, otherwise the system withdraws it and the upload has to start again. After submission, the return can only be changed by self-revision or correction.
Web XML upload
On the web interface, the faulty upload first has to be withdrawn with the “Withdraw upload” menu item; the corrected file can then be uploaded again with a version number one higher. Withdrawal and re-upload are possible until the return is filed.
While an upload for one period is in progress, no upload can be started for another period: the started upload has to be filed or withdrawn. After filing, the return can only be changed by self-revision or correction.
eVAT web interface
On the web interface, a closed period can be made editable again with the “Reopen” button. New documents and taxpayer decisions can then be recorded, and earlier tax codes changed. For the changed return, the period has to be closed again, a new draft prepared and pre-validation run again.
After the return is filed, the document list can no longer be changed; corrections are made by self-revision.
A test return on a closed period
A test return checks two things: whether upload, processing and status handling work correctly, and whether the new process produces the same substantive result as the return previously filed through ÁNYK.
A test return on a closed period, step by step
Move between steps by clicking the numbers or with Previous and Next.
- Preparation: Choosing the period — A closed month or quarter already filed through ÁNYK, ideally with typical transactions: reverse charge, imports, tangible assets, partial deduction.
- Preparation: Analytics and decisions — The analytics come from the same books, and the return decisions match those recorded in the original return.
- Test run: Checks in the software — The software’s pre-validation catches format errors, missing tax codes and incomplete deduction data.
- Test run: Run in NAV’s test environment — The test environment lets you try the technical steps of upload, validation and submission, with a separate technical user. (No live submission)
- Comparison: Line-by-line comparison — Compare the return lines and balance built by the software with the ÁNYK return.
- Comparison: Tracing differences — Trace every difference back to the item: tax code, tax point date, missing document or deduction data.
- Comparison: Fix and repeat — After the fixes, it is worth repeating the test on another closed period.
A suggested process; details vary by organisation.
Test environment or live system?
Run the technical test through the filing software and NAV’s test environment. The test and live environments serve different purposes:
| Aspect | Test environment | Live system |
|---|---|---|
| What is it for? | Trying out the technical steps of upload, validation, statuses and submission | The real return |
| Checks | The module that processes returns is not connected, so instead of some checks a warning with a code starting with t0 is returned | All checks run |
| Effect of submission | No legal effect, but a submitted test return cannot be withdrawn | Approval counts as submitting the return |
| Access | Separate technical user and keys | Separate technical user and keys |
NAV’s developers are clear: testing is not done in the live environment. A live submission is a real return, and if returns for the same period are submitted through several channels, under the VAT Act the one submitted first counts as the taxpayer’s return. The content comparison is therefore based on the return built in the software; the test environment confirms the technical steps.
What should you compare with the ÁNYK return?
| What to compare | If it differs, the usual cause |
|---|---|
| Payable VAT lines, by rate | Wrong tax-code mapping, a different tax point date or a missing outgoing document |
| Deductible VAT lines | Missing deduction data (partial deduction, apportionment) or an unflagged tangible asset |
| Reverse charge and intra-Community transactions | Two separate codes instead of a combined one, or a missing supplementary sheet |
| The balance of the return | A different refund decision, or the handling of a claim brought forward from the previous period |
| Small differences of a thousand forints | The rounding method: in eVAT, item amounts in HUF are summed by tax code and only then rounded |
In the live system, the return NAV has built (BEVFELD XML) can also be opened in ÁNYK after minor conversion. This lets you compare the first live eVAT return before submission with earlier ÁNYK returns in the same form view, and a PDF version of the submitted return can be made as well.
What does this mean for you?
For companies
For a company, choose a closed period that includes both routine transactions and the less frequent, more complex cases:
A typical period: choose a month that includes every transaction type usual for the company, such as imports, reverse charge or tangible asset purchases.
A joint review: have the chief accountant and the person responsible for the return do the comparison together, since the causes of differences are usually tax-related, not technical.
A documented result: record what differed, what caused it and how it was fixed. This is useful for the auditor and for later self-revisions.
SimplyX pre-validates the return before submission and logs every step, so test results can be traced too. How SimplyX eVAT M2M works
For accounting firms
In an accounting firm, not every client needs a separate test, but the typical cases do:
Sample clients: per accounting program, pick a few clients with reverse charge, apportionment, imports or cash accounting.
The same method for every client: use one comparison sheet so the causes of differences are comparable.
Building in the lessons: fix errors found in the tests in the base tax-code mapping, so the fix applies to every client.
SimplyX handles the eVAT returns of multiple clients in one interface, with per-company permissions and separated data. How SimplyX eVAT M2M works
Practical cases: what should you do?
What should you do here?
Six situations from upload to submission and the test return. The explanations are based on NAV’s specification, the user manual and public answers from NAV’s developers.
- The return is FINISHED with a few warnings, and the long-running checks are still in progress. Can it be submitted?
- No, every check has to finish first — No. According to the manual, pending complex checks do not prevent filing.
- Correct: Yes, warnings and running checks do not block it — Correct. Only errors block submission. According to NAV’s developers, the return can be submitted without waiting for the long-running checks; if they later reveal a difference, it can be fixed by self-revision or correction.
- No, not while there are warnings — No. Warnings do not block submission, but they are worth reviewing because they can point to a content problem.
- NAV returns ABORTED because of an error in the analytics. What next?
- Correct: After fixing, upload a new file with a version number one higher — Correct. The corrected file is uploaded for the same period with a version number one higher. For web upload, the faulty upload has to be withdrawn first.
- Send a self-revision — No. A self-revision can only be filed for a return previously submitted successfully, in SUBMITTED status.
- Upload the same version again, corrected — No. According to the specification, the version number has to increase by one with every new upload.
- A return uploaded in the test environment gets the warning “t001 — the real validation process did not run”. What does it mean?
- The technical user is set up incorrectly — No. For permission problems NAV returns an error (such as FORBIDDEN), not a warning.
- Correct: It is a feature of the test environment: the module that processes returns is not connected — Correct. According to NAV’s developers, full processing does not run in the test environment, so instead of some checks a warning with a code starting with t0 is returned. These do not block the process.
- The return has a content error — No. The warning signals precisely that the real validation did not run in the test environment.
- As a test, a company wants to submit in the live system the return for a month it already filed through ÁNYK. Is that a good idea?
- Yes, NAV deletes test submissions automatically — No. A submitted return is not deleted, and it cannot be withdrawn even in the test environment.
- Yes, because submission has no legal effect until the SUBMITTED status — No. Submission is exactly what produces the SUBMITTED status, and under the VAT Act, approving the draft return counts as submitting the return.
- Correct: No: a live submission is a real return — Correct. NAV advises against testing in the live environment. If returns for the same period are submitted through several channels, the VAT Act treats the first submission as the taxpayer’s return. Use the filing software and NAV’s test environment for the trial.
- Submission of a FINISHED return was missed, and five weeks have passed since. What is the situation?
- It can still be submitted — No. A FINISHED return can be submitted for 30 days.
- It can be fixed with a self-revision — No. A self-revision can only be filed for a submitted return; this one was never submitted.
- Correct: The return has gone to ABORTED and the process has to start again — Correct. According to the specification, a FINISHED return not submitted within 30 days automatically goes to ABORTED, and the process has to start again.
- Comparing the test return, eVAT shows HUF 8,000 more deductible VAT than the ÁNYK return. The difference relates to phone bills. What is the likely cause?
- Correct: The phone bills’ deduction data is missing, so the full VAT is shown as deductible — Correct. 30% of the VAT on phone services is non-deductible. If the deduction rate and deductible amount are missing on the MD66 item, the full VAT appears as deductible.
- A rounding difference — Unlikely. Differences from the rounding method amount to a few thousand forints at most and are not tied to one transaction type.
- NAV built the return incorrectly — No. NAV works from the uploaded items; if the items lack the deduction restriction, the return reflects that.
How SimplyX supports this
In SimplyX, the VAT analytics can be loaded from Excel, and SimplyX generates the eVAT XML from it based on the stored tax-code mapping. It pre-validates the return before submission, displays NAV’s validation results, tracks submission statuses, sends notifications about changes and logs every step — so both test runs and live returns can be traced. How SimplyX eVAT M2M works
Related resources
eVAT validation messages — every message with its conditions
eVAT M2M registration — technical user, keys and permissions
Standard tax-code catalogue — a searchable database of all NAV standard tax codes
Next step
During a test return, errors and warnings will come up. Part 7 of the series shows which NAV messages block submission, which only warn, and how to handle them. Permissions and the technical user are covered in part 5.
Sources
NAV: eVAT M2M 2.0 interface specification, v1.1 (July 2026, in Hungarian)
NAV: eVAT user manual, chapter 14 — XML analytics upload (in Hungarian)
Act CXXVII of 2007 on VAT, §184 (in Hungarian)
NAV developers: SUBMITTED status and parallel ÁNYK filing (issue #209)
NAV developers: testing and versions (#265)
NAV developers: features of the test environment (#364)
NAV developers: submission before long-running checks (issue #402)