The number of users of the eVAT system is constantly increasing

By: Trademagazin Date: 2024. 10. 23. 11:11

Perhaps the most exciting and important innovation in 2024 regarding general sales tax was the launch of the tax authority’s eVAT system. The tax authority opened a new era in the field of fulfilling declaration obligations by introducing and making the system available in January. At our last online presentation, our guest was Tibor Horváth, head of the NAV Central Management and Control Department, with whom we searched for the answer to where NAV’s eVAT system is now in the light of the past three quarters of a year, what are the taxpayers’ experiences with the system, and what innovations, developments are expected in the near future.

The eVAT legislation is effective from January 1 this year, and for the first time from February 1, 2024, taxpayers have the opportunity to file their VAT returns through the eVAT system – on the web interface, or the so-called With M2M machine-to-machine connection (hereinafter: M2M) – submit your VAT returns.

Since there are still limited machine interface solutions available on the market – which are necessary to use the M2M system – taxpayers have been trying to familiarize themselves with eVAT primarily through the web interface and tested its operation in recent months.

“However, it is important to emphasize that the target audience of eVAT available via the web interface is basically micro and small businesses. Thus, for taxpayers with large volumes, complex transactions and special needs, the machine solution, the M2M-based eVAT system, is recommended, and for them it could mean a real breakthrough during the preparation of returns. The experience of the past months shows that many large companies tried the web interface and gave constructive feedback to the tax office. At the same time, for them, the web interface cannot be considered a realistic alternative to the machine-to-machine connection, so the M2M system is essential to take advantage of the benefits of eVAT”

– said Tibor Horváth, head of the NAV Central Control, Inspection Department.

Improvements to the eVAT system have been implemented in order to satisfy all taxpayers’ needs. The most recent development was aimed at the inclusion of the self-verification option, which will be available in both the web and M2M eÁfa systems from July 1.