NAV M2M: what machine-to-machine tax connectivity means after ÁNYK

Kovács András · Prepared by SimplyX experts · Last reviewed: 25 July 2026.

NAV M2M (machine-to-machine) is one of the machine-to-machine channels supporting tax processes after ÁNYK. It is not “the new ÁNYK” by itself; it is technical infrastructure connecting client applications and NAV servers, while eVAT M2M is a separate VAT-return process. This page explains the role of NAV M2M and the distinction between general NAV M2M and eVAT M2M.

What is NAV M2M?

M2M stands for machine-to-machine. According to NAV’s official description, NAV M2M enables electronic form submission through a general machine interface: a software developer’s client application communicates with NAV servers, and the end user uses that client application to submit electronic forms.

This does not mean that every human decision or approval disappears. Permissions, registration, professional data preparation, review, and accountability remain customer-side matters. The machine connection provides the infrastructure for technical data exchange and submission.

After ÁNYK is phased out, the practical question is often “what should we use instead?”. There is no single answer: depending on the tax obligation and process, ONYA, web eVAT, eVAT M2M, or general NAV M2M developments may be relevant. For VAT returns, the main direction is the eVAT system: web interface or M2M.

What does NAV M2M mean in practice?

NAV M2M is primarily a technical connection model. Business value appears when the client application, permissions, and professional controls work together.

General M2M connection

NAV M2M is a technical channel through which client applications connected to NAV servers can submit supported electronic forms and documents.

Client application and API key

One side is the developer-built client application; the other is the end user, who uses it after registration with an API key.

Automatable submission flow

According to NAV, a properly configured client application may be able to submit electronic forms even without the end user being present.

For VAT returns: eVAT M2M

For VAT, general M2M is not enough: eVAT M2M is a separate process with NAV data retrieval, VAT records, validation, and draft-return approval.

How does NAV M2M work in practice?

For the general NAV M2M service, NAV publishes the IT and technical parameters needed to build client applications that communicate with NAV servers. The technical documentation is available on NAV’s GitHub and SwaggerHub surfaces.

  • The software developer builds the client application that communicates with NAV servers.
  • The legal representatives of software developers and the end users must register in NAV’s M2M registration application on the NAV Customer Portal.
  • The end user enters the API key delivered to their official electronic storage account into the client application.
  • The client application submits the electronic form or data according to NAV’s technical rules.
  • For eVAT M2M, a separate VAT logic is added: VAT record, validation, draft return, and machine approval.

Which channel replaces ÁNYK for each process?

From 2027, filing processes for new periods can no longer be built around ÁNYK. The application will, however, remain available for self-revisions of previously submitted returns relating to earlier periods. Each obligation therefore needs its own appropriate digital route.

ONYA and some NAV web interfaces are browser-based. The eVAT web interface can be practical for smaller, less complex VAT situations. eVAT M2M is the path for companies with higher document volumes or ERP/accounting-system data. NAV M2M is the general machine-connectivity infrastructure and the direction of new document APIs related to the ÁNYK phase-out.

This NAV M2M page also serves as a decision map, distinguishing general M2M development, the eVAT M2M process, and browser-based NAV services.

Who should use NAV M2M?

NAV M2M is relevant mainly for users who already work with business or filing software, have recurring tax obligations, and cannot scale browser-based manual workflows efficiently.

  • Accountants and tax advisers managing multiple clients’ filing workflows.
  • Larger organizations with many documents and systems involved.
  • Software developers and service providers building NAV-compatible client applications.
  • Companies that want a system-level, auditable digital tax process after 2027 instead of manual workaround operations.

Frequently asked questions

What does NAV M2M mean?

NAV M2M is a machine-to-machine connection: a general machine interface through which client applications connected to NAV servers can handle electronic forms and tax data.

Is NAV M2M the same as eVAT M2M?

No. General NAV M2M supports machine submission of electronic forms, whereas eVAT M2M is the eVAT system’s dedicated machine-to-machine channel for VAT filing.

Do I need in-house development for NAV M2M?

Not necessarily. A prepared client application or platform can be used. With in-house development, however, the company or software developer must follow NAV’s technical specifications, registration, and permission requirements.

What does an accounting firm gain with NAV M2M?

Where there are many clients, documents, and recurring tax workflows, a machine interface can reduce repetitive browser-based work. In eVAT M2M, this can also include VAT-record validation and machine approval.

What registration is required?

According to NAV, both the legal representatives of software developers and the end users must register in NAV’s M2M registration application on the NAV Customer Portal.

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