The introduction of eVAT is approaching – it is advisable to prepare in good time

2026. Június 30.

In May 2026, the NAV published version 2.0 of the eVAT (electronic VAT return) XSD schema, and according to its communication, the updated schema will be available in the test environment from July 2026. This development represents an important milestone in the further expansion of the eVAT system; therefore, it is advisable for affected undertakings to commence a review of their systems and the necessary preparations at the earliest opportunity.

The significance of the transition is further heightened by the planned withdrawal of ÁNYK (Unified Tax Return Application)  at the end of 2026, meaning that VAT returns will gradually shift to the eVAT system. The A60 data reporting obligation relating to intra-community transactions will continue to apply and will in future also be fulfilled primarily through the eVAT system.

The objective of the eVAT system is to make the data required for VAT returns available in digital, structured form, while automated data connections play an increasingly important role. As a result, the emphasis is shifting from manual data processing to data quality and transparent processes.

There are several ways to connect to the system. The NAV web interface enables verification and, where necessary, amendment of data prepared by the authority, while the M2M (machine-to-machine) connection provides direct, automated data exchange between corporate systems and the NAV. The latter offers particular advantages in cases of high data volumes or more complex operations.

Based on the timetable for the development of the eVAT system and the communications regarding the withdrawal of ÁNYK at year-end, undertakings would be well advised to begin planning the transition during the testing period so that they are prepared to respond to subsequent changes.

Niveus is also fully prepared for eVAT and M2M-based reporting processes with its own developed converter, the eVAT SmartConnect programme, and tailored service packages designed to support our clients. Our experts would be pleased to present the solution developed by Niveus during a free online consultation.

Kérdése van?
Forduljon bizalommal szakértő kollégánkhoz!

Hírek

Lehetnek nyertesei az adócsomagnak

A Kormány által benyújtott adócsomag két olyan változást is tartalmaz, amely érdemben csökkentheti a vállalkozások terheit.

European Court judgment in a case with Hungarian elements

The Court of Justice of the European Union examined, in a Hungarian VAT case, the conditions under which a period already closed by a tax audit may be corrected retrospectively. The case highlights that, during tax audits, taxpayers should present all relevant facts, documents and arguments already in the course of the procedure.

Közeledik az eÁfa bevezetése – érdemes időben felkészülni

A NAV közzétette az eÁfa XSD 2.0-s verzióját, amely 2026 júliusától már a tesztkörnyezetben is elérhető lehet. Az ÁNYK tervezett kivezetésével az áfabevallási folyamatok fokozatosan az eÁfa-rendszerre helyeződnek át, ezért az érintett vállalkozásoknak célszerű időben felülvizsgálniuk rendszereiket, adatkapcsolataikat és belső folyamataikat.

Kapcsolat

+36 30 678 9794

Köszönjük üzenetét!

Kollégáink hamarosan felveszik önnel a kapcsolatot!