After ÁNYK: how should companies prepare for the next era of digital taxation?

In recent months, the phase-out of the General Form Completion Program (ÁNYK) has become one of the most widely discussed topics within the Hungarian tax profession. Although the latest communication from the Hungarian Tax Authority (NAV) suggests a more gradual transition than originally planned, the key message for businesses remains unchanged: the digitalisation of taxation in Hungary continues to advance, and in the long term ÁNYK will inevitably give way to more modern solutions.

The direction matters more than the deadline

For many companies, it may come as reassuring news that NAV is considering phasing out ÁNYK gradually rather than on a single date, based on feedback from market participants. Under the current proposals, the largest companies would be the first to transition mandatorily to the eVAT system, including either the eVAT web interface or the M2M (machine-to-machine) connection, while smaller taxpayers may be granted additional preparation time.

However, the direction of regulation has not changed.

Tax authorities around the world are increasingly moving towards data-driven operations. Traditional, document-based tax filing processes are gradually being replaced by systems built on structured data connections, automated controls and real-time data processing.

From this perspective, the phase-out of ÁNYK is not significant merely in itself. Rather, it represents another milestone in a process that is bringing taxation ever closer to companies’ IT and financial systems.

Why is this a challenge for businesses?

Previously, the preparation of tax returns was typically a separate process. The necessary data was collected from various systems, reviewed and then used to prepare and submit tax returns manually or semi-automatically.

As digitalisation progresses, however, tax-related data now originates from almost every area of a company’s operations:

•  ERP systems,
•  invoicing systems,
•  procurement and sales processes,
•  logistics systems,
•  financial and accounting records.

This means that the quality of tax compliance increasingly depends on the quality of the underlying data and the reliability of the processes managing that data.

For this reason, the transition beyond ÁNYK is not simply a technological project, but also a question of data quality, process management and internal controls.

What options are available to businesses?

Following the phase-out of ÁNYK, the tax authority will collect tax returns and forms exclusively through the following electronic administration platforms:

•  ONYA (Online Form Completion Application), introduced in 2018, which is currently suitable for submitting more than 150 forms, including excise tax returns and global minimum tax advance returns;
•  ePIT (eSZJA), introduced in 2017;
•  the eVAT web interface, available since 2024; and
•  the M2M eVAT return, launched in October 2024, enabling a higher degree of automation.

In addition to M2M eVAT returns, NAV also plans to introduce a general M2M document submission application, which will allow tax returns and forms to be submitted through machine-to-machine communication. Development of this solution is ongoing and, according to NAV, the system will gradually support an increasing number of forms.

Which option is best suited to whom?

Among the future solutions identified by NAV, ONYA and the eVAT web interface may primarily serve as alternatives for smaller businesses with relatively low transaction volumes.

Similarly to ePIT, the eVAT web interface prepares a VAT return draft based on the data available to NAV, including online invoice data, online cash register data, customs information and master data. Taxpayers may approve, supplement or modify this draft return, for example by adding intra-Community incoming transactions.

This means significantly less administration, data collection and manual work than completing forms through ÁNYK, while also requiring less preparation than an M2M VAT return solution.

Different considerations apply in the case of larger and more complex organisations. An international company often processes thousands or even tens of thousands of transactions each month, operates several ERP systems in parallel and applies a substantial number of correction items and specialised VAT rules. In such cases, reviewing the draft return available through the web interface may be time-consuming. In addition, certain data may be missing, such as information relating to intra-Community acquisitions of goods or the receipt of intra-Community services, as NAV does not have access to this information.

For such organisations, M2M VAT returns represent the appropriate solution.

A well-developed M2M solution can automate the VAT return process in a tailored manner, allowing all data required for a complete VAT return, including information on cross-border transactions, to be incorporated into the automated process. This requires the preparation of a VAT analytics dataset based on a predefined structure, after which the resulting XML file is submitted to NAV. The submitted data is then validated by the tax authority.

The essence of M2M is that a company’s systems communicate directly with NAV’s systems. As a result, manual data handling can be significantly reduced, the filing process can be simplified and the risk of human error can be mitigated.

What questions should companies be asking now?

Experience shows that the success of a digital tax transition depends on much more than technical developments alone. Companies also need to consider:

•  which systems provide tax-related data;
•  whether the quality of that data is adequate;
•  how controls are currently performed;
•  who is responsible for individual process steps;
•  what approval mechanisms are in place;
•  how tax, finance and IT processes interact with one another.

From a management perspective, the key question is therefore not simply how ÁNYK should be replaced. The real question is how well the new solution fits the company’s operations, ERP environment, tax processes and governance structure.

A longer preparation period is also an opportunity

The revised timetable outlined by NAV may provide significant relief for businesses. However, the additional time should not be spent waiting passively.

Organisations that begin reviewing their processes, improving their data structures and planning their future digital operating model today are likely to adapt more smoothly to the new requirements.

Ultimately, the debate surrounding the phase-out of ÁNYK is not about the future of a form-completion program. It is about how businesses prepare for a tax environment in which automation, digital data connectivity and structured control processes increasingly become part of everyday operations. In a large corporate environment, M2M-based solutions are likely to become the natural foundation of this future operating model.

This article is for general information purposes only and should not be considered as advice.