On 30 October 2025, during the 9th National Tax Consultation, the Hungarian tax authority (NAV) published its roadmap for tax digitalisation over the coming years. According to the plan, as of 31 December 2026, the submission of tax returns through the widely used General Form Completion Program (ÁNYK) will be discontinued in Hungary. From that point on, businesses will need to use the Online Form Completion Application (ONYA), e-PIT, and e-VAT online platforms for submitting returns. How can companies prepare for this digital transition? What steps should be taken now? This article summarises the answers.
Why will ÁNYK program be phased out?
The ÁNYK framework has served taxpayers in Hungary for nearly two decades. Its introduction marked the first digitalisation milestone of the Hungarian tax authority, enabling electronic completion and submission of tax returns and various administrative forms. However, the software has become outdated and faces significant limitations:
- Automation constraints: While submitting VAT return through the ÁNYK program can be automated, NAV’s growing demand for detailed data – such as invoice-level reporting via M and K sheets and detailed advance payment disclosures – requires constant updates and interventions, even in automated systems.
- Data collection challenges: The ÁNYK program relies solely on taxpayer-provided data, while the expanded requirements of the tax authority can no longer be met with a database extracted from an ERP system. Companies must now consolidate data from multiple systems to ensure complete reporting. As a result, many businesses spend days preparing VAT returns and reconciling accounting data with online invoice records to avoid future tax authority inquiries.
What will replace the ÁNYK program?
After the ÁNYK framework is phased out, the Hungarian tax authority will exclusively collect tax returns and forms through the following electronic platforms:
- ONYA (Online Form Completion Application) – launched in 2018, currently supports over 150 forms, including the return form for excise tax and QDMTT advance tax.
- e-PIT – introduced in 2017 for personal income tax returns.
- e-VAT – operational since 2024 for VAT return submissions.
- M2M (machine-to-machine) solution – launched last year, now at version 3.0, enabling advanced automation for large-scale data submissions.
Phase-out timeline of the ÁNYK program
The detailed roadmap of the tax authority outlines the following steps in Hungary’s digital tax transformation:
- 30 October 2025 – Technical guidelines were published to support transition.
- 31 January 2026 – Sample programs will be released.
- February 2026 – Technical templates and near-final versions of selected forms will be published.
- 31 May 2026 – XSD format and rule sets will be released; ONYA active forms will be available for testing.
- 30 June 2026 – M2M 4.0 test environment goes live.
- 31 August 2026 – Live data submission begins via M2M 4.0.
- 1 January 2027 – Submissions in the ÁNYK program will officially be discontinued.
Although the ONYA interface already operates in parallel with the ÁNYK program, its current forms have not appeared on the ÁNYK interface. If everything goes according to plan, the two systems will be usable also for the same returns in parallel during the transition period from June to December 2026.
Risks and preparation for the digital transition
The shift from ÁNYK to new platforms introduces significant changes for businesses, requiring careful preparation to mitigate risks:
- Technical integration: The ONYA interface works optimally only with updated browsers (Edge 85+, Firefox 70+, Chrome 77+). Outdated versions may cause disruptions. Initial launch may involve technical glitches or slowdowns, similar to previous online systems like online invoice data reporting or EKAER.
- Human factors: The ONYA interface differs significantly from the ÁNYK program, making staff training essential. ERP and accounting system integration will also pose challenges, as software previously supporting only ÁNYK will need updates or redevelopment.
This transition is not just technical – it requires organisational and process-level readiness. Companies should start updates, testing, and training well in advance.
Beyond ONYA
As highlighted during the National Tax Consultation, “phasing out the ÁNYK program opens the door to full digital transformation.” The ONYA application will remain the manual web-based tool for form submissions, but VAT returns will no longer be filed through ONYA after 1 January 2027. Businesses must use either e-VAT or the fully automated M2M system, which enables machine-to-machine data exchange – especially beneficial for large companies with complex transactions.
At WTS Klient Hungary, our experts combine IT knowledge and tax expertise to guide clients through this transition and VAT automation. Our own M2M solution is ideal for companies handling high transaction volumes, minimising manual errors and time loss. If you would like to be among the first to leverage Hungary’s digital tax transformation, contact us to learn how M2M can benefit your business!
This article provides general information and does not constitute advice.
