From ÁNYK to ONYA – a new era of filling out NAV online forms

New rules for communicating with NAV

During administrative procedures with the National Tax and Customs Authority (NAV), a fundamental principle applies: if the tax authority standardises a form for a given case type, the use of that specific form is mandatory. This means that submitting a free-format declaration — whether on paper or via the e-Paper platform — is not sufficient; such a submission is considered invalid, i.e. it should be regarded as if it had not been submitted at all.

In parallel with this rule, NAV has gradually been transitioning in recent years to its new online administration system — the Online Form-Filling Application (ONYA). This change will soon fully replace the General Form-Filling Framework Program (ÁNYK), which has been used daily by most taxpayers and consultants.

What is ONYA and why should it be used as soon as possible?

ONYA (Online Form-Filling Application) is NAV’s proprietary, browser-based interface that enables users to submit registrations, tax returns, data riports and applications without installing any framework program.

The biggest advantages of ONYA include:

• no additional software is required,
• available from anywhere via a web browser,
• built-in error-detection assists with correct completion,
• user data is automatically pre-loaded after electronic identification,
• resulting in faster, safer and more convenient tax administration.

As ONYA development progresses, the widely known ÁNYK application will eventually be discontinued by 2027.

The gradual phase-out of ÁNYK – what to expect in the near future

NAV’s goal is that in the future all tax-related forms will be accessible exclusively via the ONYA system, making everyday work easier for taxpayers and accountants.

For this reason, the tax authority is preparing ONYA versions of an increasing number of ÁNYK forms while simultaneously phasing out the possibility to submit certain ÁNYK forms.

Examples:

• The ÖNELLB form used for reporting self-revision will soon be available only in the ONYA system.
• Certain reporting and GLOBE forms are already exclusively fillable in ONYA.

ONYA login without identification – for users without Ügyfélkapu or Cégkapu

A practical question arises: what should someone do if they do not have an Ügyfélkapu or Cégkapu (i.e. they are not required to use electronic communication), but still need to fill out and submit an ONYA form?

In this case, the “login without identification” feature of ONYA provides a solution.

This option enables the taxpayer to:

• access the ONYA system without electronic identification,
• fill out the form without pre-loaded data,
• then print or export the completed form,
• and submit it to NAV on paper, provided paper submission is allowed for that specific case type.

This is particularly useful for those who have not yet required to use electronic administration but are still required to use the standardised form introduced by NAV.

What to pay attention to when using ONYA

Although ONYA is easy to use, awareness remains important in tax matters. Taxpayers are advised to:

1. regularly check which case types require mandatory ONYA forms,
2. test the system now — including identification, editing and saving steps,
3. prepare for the full transition away from ÁNYK,
4. monitor NAV updates and announcements, as new ONYA forms continue to be added.

Those who adapt early will experience a smooth transition and can gain a significant administrative advantage by using ONYA.

Monitoring NAV developments

Fulfilling tax obligations is now closely linked to digital solutions. The switch from ÁNYK to ONYA by NAV represents not only a technical change, but also a shift in approach: online administration is becoming the default expectation.

Whether we use the application with identification or via login without identification, both taxpayers and consultants must closely monitor developments, as NAV is requiring the use of ONYA for an increasing number of forms.