Last modified on 2023-04-13 in Countries
UBL 2.1, UN/CEFACT CII, PEPPOL BIS 3.0 or Signed PDF
NAV Online Szamla
Nemzeti Adó és Vámhivatal
n/a
n/a
n/a
8 years
Electronic invoicing is currently not required in Hungary and is subject to the recipient's acceptance through Article 174 of the Hungarian VAT Act.
Since 2018, Hungary has used a centralized system to implement RTIR reporting standards. It enables the NAV to validate the invoices in real-time in accordance with Decree 23/2014, which is applicable to all businesses registered in Hungary for VAT.
1 July 2018: Implementation of RTIR for domestic invoices with a minimum VAT amount of 100,000 HUF (approx. 250 EUR).
1 July 2020: Abolition of an RTIR threshold (all invoices now submitted in real-time).
1 April 2021: All B2B and B2C transactions must be reported in real-time including intra-community transactions.
Hungary started to implement fiscalization in 1999 and then later in 2014 implemented the Online Cash Register System in two sectors; retail and hospitality. It then expanded its scope as an advanced system in 2016 to encompass the whole service sector.
Through its Hungarian Tax and Customs Office - NAV certification, hardware fiscalization consists of both a fiscal device and a POS application.
Communication with the Tax Administration relies on a GPRS connection, ensuring complete automation. This connection allows for individual transaction references, enabling the seamless reporting of each transaction to the Tax Administration.
Exact time
Seller's name, software name, version number
Invoice type
Invoice details
Details about any invoice data modifications
While electronic invoicing is not required in Hungary, the RTIR calls for some invoicing specifics. The NAV RTIR system requires an XML file in the newest version 3.0 format. E-invoices may still be transmitted if the client agrees to the terms.
Electronic signatures are not required except for PDF invoices. This is because the NAV already validates them through real-time reports that are sent through the RTIR system.
A taxpayer registers on the Online Számla platform
Create both a technical user and keys
Establish a connection between your ERP and NAV
Issue an invoice from your ERP
Report the invoice in real-time in XML format, either directly or through a service provider such as DDD Invoices
There are 3 affected groups:
Hungarian companies
Foreign companies with tax residency in Hungary
Anyone issuing an invoice to a domestic taxable person for a transaction in Hungary
Those who do not comply have to pay a fine of up to 500,000 HUF (approx. 1,280 EUR) per invoice.
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