ÁNYK Retirement in 2027: How ONYA, eÁFA and NAV M2M Will Transform Hungarian Tax Filing

The retirement of ÁNYK closes an important chapter in Hungarian electronic tax administration, but the more significant change is the move from downloadable forms toward connected, data-based services. Organizations that treat the transition as a finance, tax, technology and governance programme will be better positioned to capture faster validation and automation without weakening control.

Why the ÁNYK Change Matters

Hungary’s National Tax and Customs Administration (NAV) says that, under the applicable rules, modern digital solutions will replace the General Form Completion Framework Programme (ÁNYK) from 2027. Taxpayers may still use ÁNYK for tax matters until the end of 2026, but filings from 1 January 2027 will move to data-based channels selected according to the user and filing type.

This is not simply a switch from one form-filling screen to another: ONYA is designed mainly for browser-based, human-led administration, while eÁFA and NAV M2M support VAT and higher-volume or automated workflows. The practical objective is better data quality, faster validation and fewer corrections, but organizations must map forms, permissions, software interfaces and internal controls before the cutover.

What Will Replace ÁNYK?

Channel	Best suited to	Key characteristics
ONYA	Individuals, sole traders, smaller businesses and occasional filers	Browser-based; no local installation; supports online completion and submission; available with Ügyfélkapu+ or DÁP authentication, with some public functions available without sign-in.
eÁFA	VAT filers	Uses NAV-held transaction data and supports a web workflow or machine-to-machine submission, with checks before filing.
NAV M2M	Accounting firms, ERP users and organisations with frequent or high-volume obligations	API-based system-to-system communication for automated submission and data retrieval; requires technical and user registration.
Specialised NAV portals	Users of specific tax or customs services	Existing systems such as eSZJA, OSS, SME and KOBAK continue to serve their defined use cases.

2026 Migration Checklist

·       Inventory every ÁNYK-dependent form: identify returns, declarations, notifications, corrections and historical-period workflows.

·       Assign the future channel: decide whether each obligation belongs in ONYA, eÁFA, NAV M2M or a specialised NAV portal.

·       Confirm representation rights: test whether employees, accountants and authorised representatives can act for the correct taxpayer.

·       Engage software vendors: obtain a dated roadmap for eÁFA and NAV M2M support, including exports, imports and acknowledgements.

·       Clean source data: reconcile tax codes, master data, invoices, ledger mappings and reporting periods before testing.

·       Run parallel tests: compare new-platform output with existing ÁNYK results during 2026 and document differences.

·       Update controls and evidence: define preparation, review, approval, submission, receipt and archiving responsibilities.

·       Train users and prepare contingencies: ensure staff can use the chosen channel and know what to do if a submission fails.

ONYA Is Central, but It Is Not the Only Successor

ONYA removes the installation and local version-management burden associated with a Java-based desktop application. NAV has been expanding the forms available in ONYA, adding support materials and enabling group operations such as importing prepared XML files.

However, describing the project as an “ÁNYK-to-ONYA migration” can be misleading for larger organisations. VAT returns are expected to centre on eÁFA, while regular, high-volume and ERP-driven processes may be better aligned with NAV M2M; the correct destination must therefore be decided form by form.

Implementation Priorities by Organisation Type

Decision factor	ONYA	eÁFA / NAV M2M
Transaction volume	Lower or occasional volume	Medium to high volume or recurring automated reporting
Process model	Human-led completion and review	Data-led validation and system integration
Technology effort	Usually limited to access, permissions, training and data import	May require ERP mapping, API configuration, testing and monitoring
Control focus	Correct form, representation, completeness and submission receipt	Master data, tax codes, schemas, reconciliation, error handling and audit trail
Recommended 2026 action	Practise with live ONYA forms and test XML import where relevant	Complete vendor assessment, end-to-end testing and a controlled parallel run

The safest plan is to complete the migration before the final weeks of 2026: choose the right channel for every obligation, validate permissions and data, test end to end, and preserve evidence of successful submission. ONYA will be a visible part of the new environment, but readiness for eÁFA, NAV M2M and specialised services is equally important for a complete and resilient transition.

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Frequently Asked Questions (FAQ) about ÁNYK Retirement in 2027: How ONYA, eÁFA and NAV M2M Will Transform Hungarian Tax Filing

When does the ÁNYK submission change take effect?

From 1 January 2027, taxpayers must use the applicable modern NAV channel instead of submitting new filings through the familiar ÁNYK route.

Is ONYA the replacement for every ÁNYK form?

No, the destination depends on the obligation, with ONYA, eÁFA, NAV M2M and specialised portals each serving different workflows.

Who is ONYA mainly designed for?

NAV presents ONYA primarily as a browser-based option for individuals, sole traders, smaller businesses and users who file less frequently.

What should VAT filers use from 2027?

VAT workflows should be prepared for eÁFA through its web interface or an M2M connection, according to transaction volume and process complexity.

What is the biggest migration risk?

The biggest risk is waiting until the final filing cycle to discover that forms, permissions, source data or accounting software are not ready for the selected channel.

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