The phase-out of ÁNYK and the challenges of transition – What businesses need to prepare for

New filing and administration solutions following the phase-out of ÁNYK – ONYA and eVAT

Both platforms are already in operation today, although further developments and changes are expected.

In the future, a significant portion of tax forms will be submitted through the Online Form Filling Application (ONYA). ONYA already supports numerous forms, and for new obligations the related forms, templates, and declarations are often available exclusively through this platform.

NAV has also created an ONYA interface that can be used without identification. This interface contains only those forms that may be submitted in paper format, ensuring that paper-based administration will remain available, albeit in a limited scope.

The most significant change, however, concerns VAT returns. According to NAV’s communication, VAT returns will no longer be completed through the ONYA interface in the future but will instead be submitted exclusively through the eVAT system. This has been confirmed by Szabolcs Czöndör, Head of the Tax Professional Innovation Department at NAV, at several professional events.

Our expert team places strong emphasis on the eVAT and ONYA systems and is developing innovative, client-tailored solutions that not only support the smooth submission of tax returns but also integrate seamlessly with any enterprise resource planning (ERP) environment. This allows our clients to make their tax processes significantly more efficient and digitally advanced.

Planned changes in the eVAT system and the steps required for preparation

The current operating mechanism of eVAT

At present, the eVAT system offers two main operating modes:

• a web-based eVAT interface, primarily designed for smaller businesses,
• an M2M (machine-to-machine) connection, an API-based solution ideal for larger companies and accounting software.

Hybrid solution: Excel-based VAT analytics and NAV converter tool

To support the transition to the new eVAT system, NAV has introduced an Excel-based VAT analytics template along with an XML converter tool capable of generating a data file from Excel that can be uploaded to the eVAT system.

This solution represents a “third option” between completing VAT analytics entirely on the web interface and implementing a full M2M integration. It offers a transitional or partially manual but workable alternative for businesses that have not yet fully moved to automated processes.

However, using the system comes with some serious requirements.

• The analytics template must include the standard VAT codes published by NAV, as the use of these codes will become unavoidable for submitting VAT returns in the future.
• If a company’s internal tax codes cannot be aligned with NAV’s VAT codes, the coding structure will inevitably need to be reconsidered, which may require the redesign or development of internal systems.

Based on Process Solutions’ experience and market expectations, a significant proportion of companies are likely to move toward hybrid solutions. Many are seeking an alternative that avoids the high development costs associated with M2M systems while offering more functionality than the web interfaces designed for smaller, simpler operations. Below we summarize the professional considerations that can support the transition to a hybrid model – an area in which Process Solutions provides dedicated support.

 

Why does the transition require significant preparation?

In the near future, businesses will need to prepare for changes in several areas. The most critical step is reviewing the settings of invoicing software and accounting systems and introducing NAV’s standard VAT codes at a system level. The transition can only be considered manageable if companies and accountants begin verification at the moment data is generated, rather than at the tax filing deadline.

1. Redesigning internal processes

With the phase-out of ÁNYK, the previously common semi-automated or manually corrected processes will no longer be viable. Even the hybrid solution within the eVAT framework requires a data-driven, structured approach. At the same time, VAT analytics must still be reviewed and correction points must remain part of the process where necessary.

For this reason, companies need to reconsider:

• how VAT data is collected,
• how VAT analytics are produced,
• what level of automation is required.

2. IT developments

NAV’s new systems require higher data quality, consistency, and a greater level of detail, particularly in relation to VAT returns. ERP systems, accounting software, and data integrations will need to adapt to these expectations.

3. Detailed VAT data reporting

Although it precedes the main transition timeline, another relevant change should be treated as part of the preparation for the eVAT transition project. From 1 July 2026 onward, the actually deducted VAT must also be reported on the M-sheets, which will require many companies to adopt a new approach to data collection. This change further reinforces the need for automation.

Supporting clients in a smooth transition with expert guidance

Given the complexity of the changes and the deadline for transitioning to the new system, it is crucial for businesses to begin preparations in time and with appropriate professional support. Our company can assist in the following areas:

• assessment of internal VAT and tax return processes,
• development of the mapping required to implement NAV’s standard VAT codes,
• determining system and data development needs,
• support for Excel-based VAT analytics and the XML converter solution,
• professional and technical support for eVAT M2M integration,
• identification and mitigation of compliance risks.

The goal is not merely to complete the transition by the deadline but to ensure that, in the new environment, a company’s compliance processes become faster, more accurate, and increasingly automated.