eVAT M2M: VAT returns, checks and ERP integration

What SimplyX gives you for your Hungarian VAT return

SimplyX is a browser-based eVAT M2M platform that supports checking VAT analytics, managing NAV tax codes, submitting the return and following NAV’s feedback in one interface, for companies and accounting firms. No XML, API or M2M expertise is needed: SimplyX handles the technical side of the NAV connection. Tax decisions and submission stay with you; you submit the return yourself from the SimplyX interface.

Checks against NAV’s rules, before you submit

SimplyX checks your VAT analytics against NAV’s schema and validation rules and compares them with the Online Invoice data held by NAV. You fix discrepancies while there is still time, instead of preparing a new version after submission.

• Schema and rule checks in line with NAV’s latest notices
• Comparison with NAV Online Invoice data
• Partner tax number and EU VAT number (VIES) checks

Plain explanations instead of error codes

You see NAV’s errors and warnings tied to the affected line, with a clear explanation: what the message means, which line it concerns and what to do. No digging through NAV’s specification or developer forum.

• Blocking errors and warnings marked separately
• An explanation for every NAV message
• Jump straight to the affected line

Many companies’ returns in one place

Whether you manage a group of companies or accounting-firm clients, you do not have to open every return. SimplyX lists only the companies where you need to act; returns that are in order stay off the list.

• Returns awaiting approval or with errors
• Missing data as the deadline approaches
• Expired or missing NAV permissions

Also included

• VAT analytics from Excel, ERP or accounting software: Load the analytics exported from your existing system; SimplyX remembers the column mapping, so it does not need to be set up again next period.
• NAV tax-code mapping set up once: The mapping between internal VAT codes and NAV standard tax codes is reused in the next period, and new codes are flagged.
• Automatic check of the technical user: SimplyX automatically checks that the technical user’s data is valid, so access problems do not surface at submission.
• Approval and submission from SimplyX: You approve and submit the draft return over eVAT M2M. The system handles versions, and self-revisions remain traceable.
• NAV confirmation, status and tax account in one place: After submission, follow NAV’s confirmation, the return status and the tax account in the same interface.
• Roles, four-eyes approval, audit log: Per-company permissions, four-eyes approval (one person prepares, another approves the return) and a traceable log of user actions.

How to get started

1. Free consultation: We agree on a time and show how your return would look in SimplyX.
2. Test return during the trial: Prepare a return for a closed period and compare it with the one already submitted.
3. Go live: Once the data handover and the NAV connection are set up and the test return succeeds, you can go live from the SimplyX interface.

Retrieving NAV data

Transaction-based data available at NAV can be used in company systems: online invoice data, online cash register data, and customs document data.

Tax-code list and mapping

The list of valid tax codes can be downloaded. NAV-assigned tax codes can be reviewed and, where appropriate, amended based on the taxpayer’s decisions and the applicable rules.

VAT record upload

The taxpayer submits document-level data that forms the basis for determining payable VAT and exercising deduction rights.

Error/Warning validation

NAV runs checks on the uploaded data. Errors must be corrected before submission; warnings allow submission, but should be reviewed.

Approval and submission

An authorised user reviews and approves the draft return. Approval constitutes submission; the NAV acknowledgement and processing status can then be tracked.

eVAT M2M vs. web eVAT and ÁNYK

According to NAV’s information, for the relevant periods the VAT return obligation can be fulfilled via eVAT M2M, the eVAT web interface, or ÁNYK forms. If more than one return is submitted for the same period, the first submitted return qualifies as the taxpayer’s return.

On the eVAT web interface, the user supplements, modifies, and approves the VAT record in the browser. In eVAT M2M, the company system or platform prepares and uploads the VAT record, NAV validates it, and the resulting draft return can then be approved through the machine interface. It remains a period-based filing workflow, not a continuous filing obligation.

Who should use web eVAT, and who should use eVAT M2M?

Web eVAT can be practical for taxpayers with a small, manageable number of documents where supplementing NAV-known data in a browser is workable. eVAT M2M becomes relevant when the VAT return is prepared from ERP data, an accounting system, or VAT analytics assembled from multiple sources.

With higher document volumes, multiple entities, multiple ERPs, international transactions, frequent manual corrections, or complex deduction situations, the main question is not “is there XML”, but whether the VAT analytics content matches NAV standard tax codes, the eVAT 2.0 data structure, and the company’s approval process.

What professional preparation is needed?

eVAT M2M is both a technology and tax-process project. NAV validations help identify errors and inconsistencies, but do not replace professional review of the underlying data and taxpayer decisions.

• Review source data: ERP, invoicing, accounting, cash register, and import/customs data.
• Map NAV tax codes and internal tax codes, especially for special transactions.
• Reconcile Online Számla and accounting data before filing.
• Document the data and decisions related to exercising the deduction right: VAT actually deducted, deduction rate, apportionment, and deduction restrictions where relevant for the transaction.
• Define responsibility and approval workflows for Error/Warning messages.

Technical requirements and documentation

NAV publishes the eVAT M2M developer documentation, schemas, and examples in its official eVAT GitHub repository. In-house development is realistic if there is sufficient ERP, integration, and tax expertise, and the company is ready to track specifications, schemas, and process changes.

A specialized external platform can be useful when the goal is not only generating XML or the technical interface, but also managing VAT record preparation, validation feedback, status tracking, archiving, and multi-company controls in one workflow.

How do you prepare an ERP connection to eVAT M2M?

Before integration, identify which system prepares the VAT records, where tax review takes place and who approves submission. Producing XML is one step; reviewing the return and retaining evidence of submission are separate responsibilities.

• Data sources: identify systems, entities and filing periods.
• Tax codes: map the internal VAT codes actually used to NAV standard tax codes.
• Access: technical user, required permissions and separate test and production settings.
• Test return: reconcile a closed period with a previously filed return and document differences and test limitations.
• Production submission: professional approval, status checks and retrievable records.

• NAV developer forum · Test environment limitations

What changed in eVAT M2M in autumn 2026?

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.

NAV’s 31 August announcement describes new and amended ERROR validations from 1 September. It also schedules WARNING changes for October. Announced changes and checks confirmed to be in operation must be distinguished; an older downloaded code list does not capture subsequent changes.

On 3 October, NAV published A60 M2M schemas and validation descriptions on a separate development branch. The announcement anticipates further specification updates and testing access. This is developer preparation, not confirmation of production availability. Check the current NAV announcement and the schema version before implementation.

• NAV · 2026-10-15 · ÁNYK / eÁFA
• NAV · Validation changes · 31 August 2026
• NAV · A60 schema publication · 3 October 2026

How does SimplyX support an eVAT M2M implementation?

SimplyX is a platform supporting tax workflows for companies and accounting firms. Its eVAT M2M solution is designed to bring VAT records, NAV validation feedback, submission statuses and multi-company tasks into one workflow.

Implementation discussions start with data sources, ERP or accounting-system capabilities and approval responsibilities. Data transfer, integration scope, ownership and go-live conditions need to fit your operations. Tax decisions and professional approval of the return remain with the designated team members.

Is the mandatory eVAT start date fixed?

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.

Are eVAT and eÁFA the same system?

Yes. eÁFA is the Hungarian name of NAV’s electronic VAT return system; eVAT is used in developer documentation and English-language guidance. M2M refers to its machine-to-machine channel.

How should we start an eVAT M2M implementation?

Assess the filing channel, data sources and owners first, then prepare tax-code mapping, permissions and a test return for a closed period. Record go-live conditions and status checks separately. SimplyX’s eight-part migration guide and 32-point checklist provide practical support.

What is eVAT M2M?

eVAT M2M is the machine-to-machine connection of the eVAT system. The taxpayer can retrieve NAV data through a machine interface, upload the VAT record, receive validation feedback, and approve the generated draft return electronically through the M2M interface.

Does approving the draft return count as submission?

Yes. According to NAV’s information, approving the draft return generated from the VAT record is equivalent to submitting the return.

What do Error and Warning messages mean?

NAV’s validation service may send Error and Warning messages. With an Error, the return can only be submitted after the error is corrected. With a Warning, submission is not blocked, but the VAT record and return data may be incorrect, so review is recommended.

Is solving only XML development enough?

No. The interface and schema are only the technical layer. eVAT M2M also requires tax-code mapping, VAT records, correct representation of data related to exercising deduction rights, validation handling, and approval responsibility.

Does every company need to migrate to eVAT M2M?

Not necessarily. Web eVAT may be suitable for manageable document volumes and simpler workflows, subject to the service’s current limits and the taxpayer’s integration needs. eVAT M2M is relevant where VAT returns are assembled from ERP, accounting-system, larger VAT-analytics, or multi-entity data.

What records should be retained after submission?

Keep the final data, return version, approval and submission result together in retrievable records. Availability on NAV’s interface does not replace your own documentation; align retention with company policies and applicable requirements.

How does SimplyX help prepare an eVAT M2M return in Hungary?

Before submission, SimplyX checks the VAT analytics against NAV’s rules and Online Invoice data, and flags issues on the affected line with a clear explanation. The mapping to NAV tax codes is set up once. The user submits the return from the SimplyX interface over eVAT M2M and follows NAV’s feedback in the same place; several companies can be handled in one interface.

Can SimplyX work with an existing ERP or accounting system?

Implementation starts with the VAT records available from the existing system. The exported data and format need to be reviewed before agreeing how to transfer them. The connection depends on the capabilities of the ERP or accounting software in use.