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.
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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.
Per garantire la conformità è necessario comprendere le normative locali in materia di IVA nei diversi paesi, tenere registri accurati e utilizzare la documentazione adeguata. VAT IT la propria competenza in questi ambiti, assicurando che le vostre procedure di recupero dell'IVA siano conformi alle normative vigenti in ciascuna giurisdizione.
Per garantire la conformità è necessario comprendere le normative locali in materia di IVA nei diversi paesi, tenere registri accurati e utilizzare la documentazione adeguata. VAT IT la propria competenza in questi ambiti, assicurando che le vostre procedure di recupero dell'IVA siano conformi alle normative vigenti in ciascuna giurisdizione.
Per garantire la conformità è necessario comprendere le normative locali in materia di IVA nei diversi paesi, tenere registri accurati e utilizzare la documentazione adeguata. VAT IT la propria competenza in questi ambiti, assicurando che le vostre procedure di recupero dell'IVA siano conformi alle normative vigenti in ciascuna giurisdizione.
Il tuo punto di riferimento per notizie, approfondimenti e guide pratiche sul recupero dell'IVA, la conformità dell'IVA, le imposte sulle vendite e la fatturazione elettronica.
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
