What is the eVAT system?

The eVAT (electronic VAT system) is a digital service introduced in 2024 by the Hungarian National Tax and Customs Administration (NAV). It supports the electronic preparation and submission of value-added tax (VAT) returns. The system aims to reduce administrative burdens for taxpayers, minimize errors in VAT declarations, and curb tax evasion through more efficient use of data available to the tax authority.

The eVAT is not just another digital platform — it represents a key milestone shaping the future of taxation in Hungary, bringing substantial changes to the everyday work of accountants, tax advisors, and businesses.

What is the purpose of eVAT?

The primary function of eVAT is to generate a draft VAT ledger (analytical summary) based on the data available to NAV — especially from the invoice data reporting system. Taxpayers can use this summary to automatically fill in their VAT returns, which significantly reduces manual data entry and the risk of errors.

The goals of the system include:

• Simplifying VAT return obligations,
• Supporting digital accounting systems,
• Real-time data validation,
• Increasing transparency and compliance within the VAT framework.

How does eVAT work: Web interface and machine-to-machine (M2M) connection

The NAV eVAT system is accessible in two ways:

• Through a web interface designed for everyday users and accountants,
• Through a machine-to-machine (M2M) interface, which can be integrated into accounting software and enterprise resource planning (ERP) systems.
• This dual access model ensures that small businesses can fulfil their obligations manually, while larger companies can automate their reporting processes.

What data does the eVAT system use?

The eVAT system draws from the following official data sources:

Outgoing invoices: Data from invoices issued by the business, as recorded in the NAV online invoice system,

Incoming invoices: Invoices received from partners, which NAV maps to the taxpayer,

Customs procedure data, which are also relevant for VAT reporting.

These combined sources create a real-time, accurate VAT summary, allowing returns to be completed efficiently.

What are the benefits of eVAT?

Using the eVAT system offers several advantages to taxpayers:

Fewer errors: Relies on official data, reducing mistakes from manual entry,

Faster processing: Pre-filled summaries allow quick and easy return preparation,

Improved transparency: Provides a clear view of current taxpayer data,

Automation options: Especially beneficial for large companies using the M2M interface.

Is eVAT mandatory or optional?

From 2024, the eVAT system is available on a voluntary basis. However, NAV’s long-term objective is to make it the default method for VAT filing. During this initial voluntary phase, NAV supports users with guidance and technical assistance.

What does eVAT mean for accountants and businesses?

Accountants and financial managers should prepare to integrate their systems with the new platform. Most modern accounting software can already connect with the eVAT interface, but access rights, setup, and data security considerations should be clarified in advance.

For small businesses, it is important to become familiar with the web interface and learn how to use it for simpler VAT returns.

Summary

eVAT is NAV’s new digital tool designed to simplify, improve, and make VAT returns more transparent. The electronic VAT system is accessible via both web interface and machine-to-machine integration and makes use of relevant invoice and customs data available to NAV. Although optional from 2024, it may become a cornerstone of Hungary’s digital tax future.

Official definition

eVAT is the electronic VAT system of NAV, which supports the preparation and submission of VAT returns. Its primary task is to create and validate VAT summaries and provide access to invoice and customs data via web interface or machine-to-machine connection.

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