E-invoicing in
Hungary

On this page you will learn more on e-invoicing in Hungary. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

  • 2018: Any Hungarian taxpayer (issuing an invoice with a VAT amount greater than or equal to HUF 100,000) has to report the e-invoice immediately and without human intervention to the Hungarian tax authority (NAV).
  • 1 January 2021: all B2B and B2C transactions must be reported to Hungarian tax authorities in real-time, regardless of the transaction amount.
  • April 2021: It is mandatory for all taxpayers to use the new “NAV Online 3.0” system to submit their invoice data.

Format

XML, SAF

Mandatory to send?

  • B2G: Yes
  • B2B: Yes (starting from 2023)

Network / Infrastructure

RTIR system, NAV Online 3.0

Mandatory to Receive?

  • B2G: Yes
  • B2B: Yes

(Tax) Authority

The Hungarian Tax and Customs Authority (NAV),

eSignature

PDF invoices only

CTC Model

Post Audit