Hungary: NAV Proposes Phased Digital Transition Replacing ÁNYK

On 15 October 2026, NAV revealed the results of its consultation with the tax profession regarding the future of the ÁNYK (electronic tax return) system. Based on feedback, NAV proposes a phased, multi-year transition to modern digital services instead of a hard cutoff on 31 December. The first phase would target large corporations’ VAT returns, while SMEs would receive more time. This approach aims to reduce implementation risks and allow software developers and taxpayers to adapt gradually. The proposal is subject to legislative approval.

Key Takeaways

  • Stakeholder-Driven Timeline: NAV’s willingness to extend the deadline reflects responsiveness to practitioner concerns about system readiness and testing time.
  • Differentiated Rollout: Large enterprises, with more resources, will migrate first, serving as a stress test for the new platform before SMEs join.
  • Modernization Goal: The new digital services promise better data validation, pre-filled returns, and integration with e-invoicing, aligning with EU’s ViDA initiative.

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.

Source: Read Official Announcement