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.
Om aan de regelgeving te voldoen, is het noodzakelijk om de lokale btw-regelgeving in verschillende landen te begrijpen, een nauwkeurige administratie bij te houden en de juiste documentatie te gebruiken. VAT IT expertise op deze gebieden en zorgt ervoor dat uw btw-terugvorderingsprocessen in overeenstemming zijn met de regelgeving in elk rechtsgebied.
Om aan de regelgeving te voldoen, is het noodzakelijk om de lokale btw-regelgeving in verschillende landen te begrijpen, een nauwkeurige administratie bij te houden en de juiste documentatie te gebruiken. VAT IT expertise op deze gebieden en zorgt ervoor dat uw btw-terugvorderingsprocessen in overeenstemming zijn met de regelgeving in elk rechtsgebied.
Om aan de regelgeving te voldoen, is het noodzakelijk om de lokale btw-regelgeving in verschillende landen te begrijpen, een nauwkeurige administratie bij te houden en de juiste documentatie te gebruiken. VAT IT expertise op deze gebieden en zorgt ervoor dat uw btw-terugvorderingsprocessen in overeenstemming zijn met de regelgeving in elk rechtsgebied.
Uw centrale bron voor nieuws, door leiderschap en praktische handleidingen over btw-teruggave, naleving van btw- en omzetbelastingregels en e-facturering.
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In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
