Build Hungarian eÁFA M2M VAT Submission (NAV eÁFA M2M XML)

Skill: Convert a VAT ledger into an eÁFA machine-to-machine VAT submission

Region: Hungary (Magyarország) Category: Tax — VAT Does: Takes a period's VAT ledger (output VAT, deductible input VAT, special transactions) and assembles the eÁFA M2M submission XML for electronic filing to NAV through the eÁFA machine-to-machine (gép-gép) interface — declaring the period, the rate-split tax base and tax, the deductible input side, and the settlement balance, optionally reconciled against NAV's pre-populated Online Számla data. Spec: NAV — eÁFA M2M interface schema / public descriptors (current version)

The eÁFA system is NAV's platform for VAT returns, offered as a web (eÁFA webes felület) channel and as a machine-to-machine (M2M) interface for software. The M2M channel lets accounting software pull NAV's pre-populated draft (built from Online Számla and other data), apply the taxpayer's adjustments, and push back the finalised return — replacing the ÁNYK 2565A workflow. Returns are monthly, quarterly, or annual per the taxpayer's category. Element names below follow the eÁFA return structure, not a verbatim XSD; the M2M descriptors are versioned, so confirm the current release.

When this applies

• A VAT-registered taxpayer files via software rather than the eÁFA web surface, using token-based authentication tied to the adószám and a technical user.
• The period is monthly, quarterly, or annual; the return is due by the 20th of the month following the period (confirm per category).
• You want to accept, modify, or reject NAV's pre-populated draft programmatically and submit the result, including self-revisions (önellenőrzés).

Structure (eÁFA return → XML)

header        adószám (11 digits), period (YYYY-MM / quarter / year), return type (eredeti / önellenőrzés),
              software/technical-user identification, schema version
draft-ref     reference to NAV pre-populated draft (where pulled via M2M)
output        net base + VAT per rate (27% / 18% / 5%); reverse-charge & intra-EU self-assessed VAT
input         deductible input VAT by category (domestic, import, intra-EU acquisition, reverse charge)
settlement    output VAT − deductible input VAT ± carried-forward credit → payable / reclaimable

Data rules

• Authenticate at the adószám level with a technical user/token; the submission must carry the correct schema/interface version, as M2M descriptors change between releases.
• Output VAT = Σ (net base × rate) at current rates (27% / 18% / 5%); intra-EU acquisitions and domestic reverse charge generate self-assessed output VAT usually also deducted as input VAT.
• Reconcile to the pre-populated draft — where you pull NAV's draft, every accepted/overridden line should be traceable; overrides must be justified by the ledger.
• Net position = output − deductible input ± carried-forward credit; positive is payable (befizetendő), negative is reclaimable (visszaigényelhető) subject to reclaim thresholds and the paid-invoice rule.
• Amounts in HUF, whole forint (no decimals).

Worked example (outline)

header:   adószám=12345678-2-42, period=2026-03, type=eredeti, schemaVersion=<current>
output:   net 10,000,000 × 27% = 2,700,000 HUF
input:    deductible input VAT          1,800,000 HUF
settle:   2,700,000 − 1,800,000 =        900,000 HUF payable (befizetendő)

Pulled draft compared to ledger, overrides applied, then pushed back over the eÁFA M2M interface to NAV.

Validation checklist

• Current eÁFA M2M schema/interface version used; technical user/token valid for the adószám
• adószám (11 digits), period, and return type (eredeti / önellenőrzés) correct
• Output VAT per current rates (27% / 18% / 5%); reverse-charge & intra-EU self-assessment handled
• Deductible input VAT categorised; non-deductible/pro-rata applied
• Overrides vs the NAV pre-populated draft justified and traceable to the ledger
• Net position = output − input ± carried-forward credit; payable/reclaimable correct
• HUF whole-forint amounts; deadline (typically 20th) met

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (nav.gov.hu) guidance before use.