Hungary Launches eÁFA Tool to Support Digital VAT Return Preparation

• Hungary’s National Tax and Customs Administration, NAV, has released the eÁFA Tool, an application designed to process VAT data prepared in a standard Excel template. It supports data import, review, amendment, schema validation, XML generation and preparation of machine-to-machine export files. [nav.gov.hu]
• The application provides a practical route for taxpayers that prepare transaction-level VAT data in spreadsheets but need to convert those data into the technical formats used by Hungary’s eÁFA environment. NAV has also published a user manual covering the Excel template, validation process, XML production, export files, logs and help functions. [nav.gov.hu]
• NAV expressly states that the tool does not replace substantive VAT review. It performs XML creation and technical schema validation, while the eÁFA system carries out further business validations when data are uploaded. [nav.gov.hu]

Extended article

Hungary’s digital VAT transformation has taken another step forward with the release of the eÁFA Tool, a new application intended to facilitate the technical preparation of VAT data for the eÁFA system.

NAV announced the tool on 21 July 2026 together with a supporting user manual. According to the authority, the application can process data prepared in an Excel template, import and check those data, permit necessary modifications, perform schema validation, generate XML files and produce files for the eÁFA machine-to-machine interface. [nav.gov.hu]

The tool is particularly relevant for businesses that do not yet have a fully automated direct connection between their ERP or VAT-compliance system and eÁFA. It provides a controlled technical bridge between spreadsheet-based VAT preparation and the structured data required for machine-to-machine reporting.

NAV’s user manual explains the rules for completing the Excel template, importing the information, running checks and validations, producing XML and M2M export files, and using the application’s log and help functions. [nav.gov.hu]

The broader eÁFA system gives taxpayers direct access to transaction-level data already available to NAV. These include online invoice data, information from online cash registers, simplified invoices and customs-document data. The system also applies validations intended to identify inconsistencies and reduce logical or formal errors. [nav.gov.hu]

NAV additionally indicates that eÁFA can support greater digitalisation of the VAT-return process. Taxpayers using the system as invoice recipients may benefit from an exemption from the domestic M-sheet invoice reporting requirement referenced by the authority. [nav.gov.hu]

The eÁFA Tool should not, however, be treated as a tax-determination engine. NAV expressly cautions that it supports technical preparation and schema validation but does not replace professional VAT review. The eÁFA environment performs additional business validations when the data are uploaded. [nav.gov.hu]

Businesses using the application should therefore retain controls over tax codes, invoice identifiers, corrections, deductible VAT, customs-derived information and reconciliation between transaction-level records and the final VAT-return position. The tool can improve technical consistency, but legal responsibility for the accuracy and completeness of the return remains with the taxpayer.

External links

• NAV announcement introducing the eÁFA Tool [nav.gov.hu]
• NAV information portal for the eÁFA system [nav.gov.hu]
• Access Hungary’s eÁFA environment [eafa.nav.gov.hu]