Hungary VAT Compliance: Key Changes 2026

‍Hungarian VAT Compliance Changes to Prepare for in 2026 and Beyond‍

The Hungarian Tax Authority (NAV) has announced several important changes that will significantly impact VAT compliance in Hungary from 2026 onwards. These updates include 2026 VAT return forms, enhanced reporting obligations, and the gradual phase-out of the ÁNYK system in favour of modern, data-based platforms.

Businesses registered for VAT in Hungary should start preparing early to ensure continued compliance and avoid submission rejections or reporting errors.

Below, we summarise the three key developmentsto be aware of.

1. New Hungarian VAT, Ledgers and ESPL Forms 2026

NAV has published new VAT, Ledgers and European Sales Purchase Listing (ESPL) forms for the 2026 reporting year.

These new forms will apply to VAT periods starting from January 2026 onwards.

It is important to note that VAT returns prepared using the old forms will be rejected by the ÁNYK software during preparation or submission. This means that, from January 2026, taxpayers and agents must ensure that only the updated forms are used when preparing Hungarian VAT returns.

Find below the links to the 2026 forms:

• VAT & Ledgers Returns 2665
• ESPL Return 26A60

What this means for businesses:

• Internal systems and compliance tools should be reviewed ahead of 2026
• External providers should confirm readiness to use the new forms
• Testing and validation ahead of the January 2026 deadline is strongly recommended

2. More Detailed Domestic Purchases Listing from July 2026. Update: plans to keep rules unchanged

Further changes were expected to take effect from the July 2026 reporting period, affecting the Domestic Purchases Listing (page "M" of the Hungarian VAT return).

From this point, the listing was due to include more detailed data, most notably the amount of VAT deducted on domestic purchases.  Currently, it is voluntary to report the section “Levonásba helyezett adó” (reclaimable VAT); under the original timeline, this was expected to become mandatory as of July 2026.

However, based on the announcement dated 25 June 2026 in the NAV's website, the Hungarian Ministry of Finance has signalled that it intends to prevent these stricter M-sheet rules from actually taking effect. According to a statement published on the government's official site, the tightened invoice-level reporting requirements introduced by Act LXXXIII of 2025 cannot legally be avoided from entering into force on 1 July 2026, since this is governed by statutory deadlines. However, the government plans to submit a proposal to Parliament so that, in practice, the stricter M-sheet rules would not need to be applied to any VAT return period.

‍In other words: the law technically takes effect on schedule, but the government's intention is to neutralise its practical impact through a follow-up legislative amendment before businesses would need to comply with it.

Key impact:

• The original mandatory expansion of M-sheet reporting (including deducted VAT) is now expected to be deferred or effectively shelved, pending the government's amendment
• Businesses should not yet assume the stricter requirements will not apply for the July 2026 reporting period. This remains provisional: the relevant amendment has not yet been enacted, so the position could still change before or after 1 July 2026

Marosa will continue to monitor developments and update this article once the legislative amendment is finalised.

3. Phase-Out of ÁNYK and Transition to eVAT

NAV has officially confirmed the gradual phase-out of the ÁNYK system as part of Hungary’s wider digitalisation strategy.

Based on the mandatory provisions of the DÁP legislation, ÁNYK will be fully shut down on 31 December 2026. From this point onwards, tax data — including VAT returns — will only be submittedvia NAV’s modern, data-based solutions.

Available Alternatives to ÁNYK

As an alternative to ÁNYK, NAV already offers several digital services tailored to different types of taxpayers and reporting needs:

1. ONYA – Online Form Filling Application: For private individuals, small businesses and taxpayers who deal with tax matters less frequently, NAV recommends the Online Form Filling Application(ONYA). ONYA can be accessed using Client Gate+ or DÁP identification, allowing users to complete and submit forms directly online through the interface. A non-identifiable version of ONYA is also available without ClientGate+ or DÁP access, enabling taxpayers to download forms that can be submittedin paper format.
2. NAV M2M (machine-to-machine) connection viaAPIs: For businesses that currently use ÁNYK together with business management or accounting software — and that have regular tax and data reporting obligations — NAV primarily recommends a fully automated machine-to-machine (M2M) connection via application programming interfaces (APIs). This solution is particularly relevant for accountants, tax advisors, and larger companies with high transaction volumes or complex reporting requirements. Through M2M connectivity, document and reporting processes can be automated and processed more efficiently. Certain M2M services are already available, although both software developers and end users must register via the NAV Customer Portal’s M2M registration application.
3. eVAT for VAT returns: When it comes specifically to VAT returns, NAV has developed eVAT (eÁFA in the local language). eVAT is not merely an online interface, but a comprehensive digital VAT reporting solution. By using data already available to NAV and applying built-in validation checks, VAT return obligations can be fulfilled more simply, faster and with fewer errors. eVAT has been available for some years now.

While there is still time to prepare (approximately 13 months), NAV strongly encourages businesses to begin the transition early. Learn more.

From 1 January 2027, tax data —including VAT reporting — will be submitted exclusively via NAV’s new,modern, data-based platforms. These platforms are designed to:

• Reduce administrative burden
• Minimise reporting errors
• Enable faster and more efficient tax compliance

What Businesses Should Do Now

Although the final shutdown of ÁNYK will take place at the end of 2026, NAV encourages affected businesses to start preparing well in advance. Choosing the most appropriate reporting channel— ONYA, eVAT or M2M — will be essential to ensure a smooth transition.

NAV has confirmed that it will continue to act as a partner during this process, providing guidance and expanding platform functionalities to support taxpayers throughout the transition.