The functionality of the eVAT system is further expanded

It has been more than a year since the eVAT system of the National Tax and Customs Administration (NAV) was launched in February 2024 with the aim of reducing the administrative tasks of taxpayers and making the administration related to VAT returns more efficient. The number of users has been continuously increasing since the launch of the system, partly thanks to the fact that the range of eVAT services is regularly expanding in order to make this return method available and usable for as many taxpayer groups as possible.

As a development available from 2025, the eVAT system has opened the possibility of submitting extraordinary returns, which may be relevant for taxpayers in cases such as liquidation, final settlement or other similar cases. In addition, the system also allows legal successors to submit self-audits regarding the legal predecessor’s eVAT returns.

“The eVAT system is expected to be available to VAT groups in the first quarter of this year. This will allow taxpayers who act as group representatives on behalf of the given VAT group and therefore have special taxpayer status to submit eVAT returns. NAV is currently testing and preparing the system in this regard,”

– said Dorottya Fábián, partner in the tax department at Deloitte.

Based on preliminary information, A60 forms may also become available to taxpayers in the first quarter of 2025. Preliminary testing of these has already started, however, NAV has not yet published the official test XML files, so testing of these is currently not available to taxpayers.