The eVAT 2.0 schema has been published – preparations for the phase-out of ÁNYK enter a new stage

In mid-May, the Hungarian Tax Authority (NAV) published – as usual on its GitHub portal – version 2.0 of the eVAT XSD schema, which is expected to go live on August 1 and remain in force through 2027. The new schema addresses several previously unresolved technical issues and clarifies the reporting of supplementary information that previously had to be provided in the appendices of the VAT return.

It has long been known that the data reporting obligation related to intra-Community transactions (form A60) will also remain in place. After the withdrawal of ÁNYK, this obligation will primarily be fulfilled through the eVAT system as well; however, the Tax Authority has not yet published the relevant schema, which is expected in the coming weeks.

If the 2.0 schema indeed goes live on August 1, taxpayers will have three months available for testing. Those who submit their VAT returns via the eVAT M2M system already in August (then based on the 2.0 schema) will not need to follow the changes affecting domestic summary statements coming into force in the July 2026 tax period – since the relevant “M” sheets form part only of the 65 ÁNYK form.

Previously, it had been communicated that the new XSD schema, which will remain in effect even after the phase-out of ÁNYK in early 2027, would be published in July. The fact that this has happened earlier than expected suggests that NAV aims to allow more time for taxpayers to transition to the eVAT system, possibly already during 2026.

Although the year-end phase-out of ÁNYK presents a significant challenge for taxpayers, there are still no indications of any changes to this plan. Given that currently there is no secure alternative available for fulfilling VAT reporting obligations from 2027 onward, it is strongly advisable for those who have not yet done so to begin preparing for the eVAT M2M system as soon as possible.