eVAT M2M: VAT records, validation, and machine approval

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.

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.

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.

How long is the approved VAT record available?

According to NAV, the VAT record underlying the approved return can be downloaded for 90 days after approval. This makes company-side archiving and audit processes especially important.