This guide provides an overview of e-Invoicing requirements in Hungary, including the legal framework, the use of the NAV Online Számla platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to VAT in Hungary.
Hungary introduced Real-Time Invoice Reporting, RTIR, on 1 July 2018, requiring invoice data for domestic transactions to be reported electronically and immediately to the Hungarian Tax Authority, NAV. Initially, the obligation applied to invoices above a VAT threshold, but from 1 July 2020 the scope expanded to cover all domestic B2B transactions regardless of value. From 2021, the reporting obligation extended to B2C invoices, intra-community supplies, and exports. Hungary operates a continuous transaction control reporting model through the NAV Online Számla platform. In addition, from 1 July 2025, mandatory e-invoicing applies specifically to B2B electricity and natural gas and water utility supplies to non-private individuals.
Hungary’s e-Invoicing mandate is fully active.
B2G (Domestic) – Mandatory reporting B2B (Domestic) – Mandatory reporting B2C (Domestic) – Mandatory reporting
Reporting required
Electricity and natural gas supplies. Applies to supplies made to non-private individuals.
*
*
**
**
*
*
**
Up to HUF 500,000 per invoice not reported, reported late, incompletely, incorrectly, or untruthfully.
From 1 January 2025, failure to respond to a NAV clarification request within 15 days may result in a HUF 300,000 fine.
Pour rester en conformité, il faut bien comprendre la réglementation locale en matière de TVA dans les différents pays, tenir une comptabilité rigoureuse et utiliser les documents appropriés. VAT IT son expertise dans ces domaines, afin de garantir que vos procédures de récupération de la TVA soient conformes à la réglementation en vigueur dans chaque juridiction.
Pour rester en conformité, il faut bien comprendre la réglementation locale en matière de TVA dans les différents pays, tenir une comptabilité rigoureuse et utiliser les documents appropriés. VAT IT son expertise dans ces domaines, afin de garantir que vos procédures de récupération de la TVA soient conformes à la réglementation en vigueur dans chaque juridiction.
Pour rester en conformité, il faut bien comprendre la réglementation locale en matière de TVA dans les différents pays, tenir une comptabilité rigoureuse et utiliser les documents appropriés. VAT IT son expertise dans ces domaines, afin de garantir que vos procédures de récupération de la TVA soient conformes à la réglementation en vigueur dans chaque juridiction.
Votre plateforme de référence pour les actualités, les réflexions de leaders d'opinion et les guides pratiques sur la récupération de la TVA, la conformité en matière de TVA et de taxe sur les ventes, et la facturation électronique.
eezi by VAT IT and Consilio.io: SAP Concur e-Invoicing Partnership Every Business is Also Somebody Else’s Supplier A finance team running SAP Concur usually thinks of e-Invoicing as an incoming problem. A supplier issues something and Concur Invoice has to make sense of it. But that same business is also a supplier to somebody […]
The DGFiP Has Spoken: France’s September e-Invoicing Deadline Stands. There has been speculation in recent weeks about whether France’s mandatory e-Invoicing deadline would be pushed back following a cyberattack on the DGFiP, France’s Public Finances Directorate. The French government has now responded directly, and the answer is unambiguous: no postponement. David Amiel, Minister for […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
Ce webinaire explique comment les entreprises américaines peuvent identifier et récupérer la TVA étrangère, en détaillant des concepts clés tels que la réciprocité et en mettant en évidence les occasions de remboursement souvent manquées.
