Hungary 2026 VAT updates

The reforms reshape both reporting content and submission channels, requiring businesses to revisit systems, controls and data quality processes well in advance.

There is no further update on potential e-invoicing plans to replace the existing RTIR live reporting.

See more in our Hungary VAT guide.

1. Phase-Out of ÁNYK and Move to eVAT (eÁFA)

The most structural change is the confirmed shutdown of the ÁNYK filing system on 31 December 2026. From 1 January 2027, VAT returns and other tax data must be submitted exclusively through NAV’s modern, data-based platforms. Available alternatives include:

• ONYA (Online Form Filling Application) for individuals and smaller taxpayers.
• Machine-to-machine (M2M) API connections for automated submission via accounting or ERP systems.
• eVAT (eÁFA), NAV’s digital VAT return solution, which leverages pre-filled data and embedded validation checks – see Hungary eVAT regime details

2. New VAT, Ledgers and ESPL Forms from January 2026

For VAT periods starting January 2026, NAV has introduced new return formats:

• VAT & Ledgers return: Form 2665
• ESPL return: Form 26A60

Returns prepared using outdated templates will be rejected by ÁNYK at preparation or submission stage. This creates a strict compliance requirement from the first 2026 filing period.

3. Mandatory detailed reporting of reclaimable VAT from July 2026

From the July 2026 VAT period, additional granularity will be required in the Domestic Purchases Listing (page “M” of the VAT return). The reporting of “Levonásba helyezett adó” (reclaimable VAT), currently voluntary, is expected to become mandatory.

This increases scrutiny on purchase-side VAT deduction data and places greater emphasis on invoice-level accuracy. Businesses with high transaction volumes may need to enhance data validation and reconciliation processes.