Hungary’s tax authority NAV is retiring ÁNYK, the form-filling program in use since 2008, and replacing it with data-based systems. The original plan was a full shutdown on 31 December 2026. In October 2026, NAV proposed a staged phase-out instead, after consulting the tax profession.
The New Filing Tools
- ONYA: an online form application for small businesses and individuals.
- Machine-to-machine (M2M) connections: automated submission for larger companies and accounting software.
- eÁFA: the new route for VAT returns, which works from data NAV already holds and checks it for errors.
The Proposed Timeline
According to professional reports, the largest companies would move first in 2027, and most other VAT filers from 1 January 2028. Some returns, including personal and corporate income tax, could still be filed in ÁNYK during 2027. NAV describes this as a proposal, and the final schedule and the definition of the largest companies are still open.
Who Feels the Change Most
The heavier workload falls on accountants and software providers, not on clients. In NAV’s survey of about 2,000 accountants, tax professionals and developers, 55% of accountants cited too little preparation time and delayed accounting software, and 64% of software developers had not yet started real testing. Providers must connect accounting systems to NAV, register for M2M access and test their integrations.
For clients, the practical effect should be fewer errors. The new systems check data in real time, which reduces later corrections and queries.
What to Prepare
Ask your accounting provider how it will connect to NAV and when your company is expected to move to eÁFA. If you use your own accounting software, check whether it supports M2M and whether its provider has started the registration and testing process.
How Leinonen Can Help
As your accounting provider, Leinonen team in Hungary handles the connection to NAV’s systems on your behalf, so the main burden of the switch from ÁNYK stays with us rather than with you. We will keep you informed as NAV confirms the final schedule.
To find out more, get in touch with our team.
