Worldwide tax guides /Hungary E-invoicing & Live Reporting GuideHungaryE-Invoicing & Reporting

Hungary E-invoicing & Live Reporting Guide

E-InvoicingDigital Reporting
E-invoicing is voluntaryYes

Hungary Electronic Invoicing and Digital Reporting Requirements

Overview
Indirect tax control regimeCTC
E-Invoicing/CTC ModelCTC Reporting
Obligation statusLive
Governing entityNAV
Infrastructure/platformNAV Online Számla (Online Invoice System)
Peppol connectivityN/A
Scope
TaxpayersAll VAT-registered and resident taxpayers in Hungary
Domestic TransactionsB2B - yes, B2C - yes
Cross-border TransactionsExport - yes, Intra-EU - yes
DocumentsInvoices, Credit notes, Debit Notes
Supplier-side requirements (AR)
Format(s) while sending to the platformXML
Format for exchange with buyer/recipientPaper, PDF or XML for electronic invoices
eSignature/SealeSignature or hash code is required for electronic invoices depending on the electronic invoicing method
Buyer-side requirements (AP)
Receiving document in electronic formatOptional
Validation requiredNo
Acknowledgement of receiptN/A
Response to the document received (Accept or reject)Not possible
Storage
Archiving AbroadAllowed with conditions
Archiving Period8 years from the issuance of the document
Other Digital Reporting Obligations
EKAER (Electronic Public Road Trade Control System)Type of an e-transport document. Specific data on risky goods transported by road domestically or to and from the EU should be reported electronically. Some exceptions apply.

Questions About E-Invoicing in Hungary?

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Background

E-invoicing is voluntary in Hungary.

Mandatory real-time reporting was introduced in 2018, and the scope was gradually extended in 2020 and 2021. Since January 1, 2021, almost all outgoing transactions should be reported to the Hungarian Tax Authority, including cross-border and B2C sales.

What Types of Businesses Does This Apply to?

Real-time invoice reporting (RTIR) applies to all VAT-registered and resident taxpayers in Hungary.

Governmental Body Responsible for E-invoicing in Hungary

Hungarian Tax Authority - Nemzeti Adó- és Vámhivatal (NAV)
Official website of the tax authority

NAV has an online platform - Online Számla - dedicated to real-time reporting. Taxpayers can create/access their accounts, and find the relevant legislation, technical documentation, guidelines and FAQs in one place, in English, German and Hungarian.

Penalties for Not Adhering to Hungary's E-invoice Mandates

The Hungarian Tax Authority can penalize taxpayers up to HUF 500,000 per unreported or incorrectly reported invoice.

What does the e-invoicing process in Hungary look like?

  1. Register to the Online Számla platform.
  2. Create a technical user and technical keys.
  3. Establish a connection between your ERP and the Online Számla system.
  4. Issue an invoice from your ERP system and report it in XML format with the required invoice data in real-time. Reporting may be done directly or through a service provider.

Is SAF-T Needed in Hungary?

SAF-T is not required in Hungary. However, it is expected to be introduced in the near future.

Questions About E-Invoicing in Hungary?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Hungary is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including Hungary
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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