PEPPOL IN EUROPE
E-invoicing in Hungary
E-invoicing in Hungary for B2G and B2B transactions is not mandatory. However, real-time invoice e-reporting (RITR) of invoice data is obligatory for Hungarian companies and foreign companies with a branch office in Hungary. Since July 1, 2020, this obligation has applied to any company issuing an invoice to another Hungarian taxpayer if the relevant transaction is carried out in Hungary – irrespective of the VAT amount due.
The data from the issued invoices can be submitted electronically to the national tax and customs administration (Nemzeti Adó- és Vámhivatal – NAV). This also applies to business-to-customer (B2C) transactions and transactions issued by non-residents. The NAV provides a dedicated system for that purpose, the Online Invoice System (Számla platform), which accepts XML files. Those who are not able to generate XML files can use a web-based interface where the data can be entered manually. It is worth mentioning that the NAV reporting portal can, in some circumstances, be used to send an invoice and not only report it. Thus, if you flag a report as an invoice and have an agreement with a counterparty, the report becomes an invoice.
Data from invoices must be reported within three days at the latest but preferably immediately upon their issuance. As soon as the data has been transmitted successfully, A confirmation of receipt is returned.
Invoices can still be issued using printed invoice forms or an invoicing program (or cash register). However, data from issued invoices must be disclosed in the RTIR system. Manual invoice data must be entered into the online invoice system (Számla platform). The issuance of e-invoices by government suppliers is still voluntary, while public administrations must be able to receive and process electronic invoices.
Hungary has revised its regulations, including the mandatory e-invoicing requirement for electricity and gas suppliers by July 2025. The e-invoicing obligation applies only to non-retail users, meaning businesses and other entities, excluding private consumers.
