Based on professional feedback, the National Tax and Customs Administration (NAV) would revise the schedule for phasing out the General Form Filling Framework Program (ÁNYK). Instead of the full transition originally planned for the end of 2026, it would introduce the new digital solutions gradually, giving businesses and software developers more time to prepare.

The decision is based on a survey involving nearly two thousand professionals. According to 55 per cent of the accountants surveyed, the short preparation period and delays in the development of accounting software pose problems, while 64 per cent of software developers have not yet started actual testing.

Under NAV’s proposal, the main deadlines for the transition would be as follows:

• 2027: the use of eÁFA would first become mandatory for the largest companies.
• 1 January 2028: the majority of VAT return filers, including small and medium-sized enterprises, would switch to the eÁFA system.
• Throughout 2027: ÁNYK would remain available for submitting, among other things, personal income tax and corporate income tax returns.

It is important to note that the new schedule is currently only a proposal; no decision has yet been made on the final deadlines.

At the same time, the digitalisation of taxation continues. NAV’s aim is to gradually replace ÁNYK with more modern, easier-to-use solutions, including the Online Form Filling Application (ONYA), eÁFA and automated data connections between corporate systems.

What should businesses do now?

Grant Thornton’s experts recommend that companies use the prospect of a longer preparation period to review their tax and data management processes, upgrade their IT systems and test the new solutions. Careful preparation can contribute to a smooth transition and, in the longer term, result in simpler administration and more efficient tax processes.