HUNGARY

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.  

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

Real-time reporting (RTIR) of invoice data for B2B and B2C transactions (exempt are B2C transactions reported in One-Stop-Shop)

Adoption timeline

• 1 July 2018: Real-Time Reporting (RTIR) began for domestic invoices with VAT of at least 100,000 HUF (~250 EUR)
• 1 April 2021: Real-time reporting expanded to include all B2B and B2C transactions, including intra-community ones

Model

Centralised real-time reporting (RTIR) model, through the submission of invoice data to the NAV Online Invoicing System

Format

NAV XML version 3.0

Archiving

8 years

External references:

• Tax Authority – NAV – [link]

Aditional information

B2G/B2B eInvoicing

E-Invoicing in Hungary for B2G and B2B transactions is not mandatory, but permitted. Directive EU 2014/55 has been transposed, therefore Public Authorities must be able to receive and process e-invoices.