Hungary

General information

In Hungary, real-time reporting (RTIR) has been mandatory since July 2018 for VAT invoices exceeding HUF 100,000. Since April 2021, it has applied to all B2B and B2C transactions, regardless of the invoice amount. Although electronic invoicing is not mandatory, the NAV (Online Számla) system collects VAT data in XML format, allowing real-time verification by the Hungarian tax authority.

The system requires registration on the Online Számla portal and integration of accounting software with the NAV platform. Invoices must be retained for eight years, and the NAV system must be updated regularly; the current version is NAV Online 3.2.

The e-invoicing process in Hungary:

Invoice creation: Invoices are generated in XML format and include detailed data required by the NAV system, such as the date of issue, VAT value, and supplier and recipient details.
Submission: Invoices are transmitted in real time through the Online Számla platform. Taxpayers can either use accounting software integrated with the NAV system or manually enter data on the platform.
Validation: The NAV system verifies the accuracy of the transmitted data immediately, ensuring compliance with tax regulations.
Processing: Invoices are processed in the NAV system and the data is available in real time to the tax administration, which facilitates monitoring and tax compliance.
Archiving: Invoices must be retained for a minimum of eight years, as stipulated by Hungarian tax law. The NAV system ensures access to archived transaction data.

Any questions left unanswered? We’re happy to help!

If you are not yet sure which EDI solution is right for you or if you have any other questions about a successful EDI start, please contact our experienced EDI experts.

E-Mail
EDI consultation +43 1 505 86 02 850