Hungary Audits will focus on companies that are subject to the obligation to provide real-time invoice data but which have not fulfilled their liabilities 08 March 201930 views1 min read Source: Deloitte SAF-T (Standard Audit File for Tax) No VAT liability of fictitious invoice ECJ Case C‑434/17 (Human Operator) – Judgment – Determination of the taxable person liable for VAT; Retroactive effect