Online Számla or Online Invoice is the system set up by the Hungarian Tax and Customs Administration in order to receive and process invoices sent by taxpayers.
In Hungary, cash registers sending transaction data to the authorities are mandatory in retail for years now.
But, in case of invoice issuance, the real-time reporting obligation of the invoice data is another requirement.
The final start dates of the e-invoicing obligation were July 1st 2020 for B2B and January 4th 2021 for B2C transactions (with a grace period until April 1st 2021).
Source JB Fiscal Consulting
Latest Posts in "Hungary"
- Hungary’s Carbon Tax Conflicts with EU Emissions Trading System Directive 2003/87
- Hungary Issues VAT Group Succession Guidelines Covering Transition Period Requirements
- ECJ Rules VAT Refund Administration Fees Taxable in Hungary for Non-EU Customers
- New Hungarian VAT Guidelines for Accommodation Cancellations: Key Insights and Provider Actions
- Hungary Introduces Stricter Invoice Data Reporting Rules with Million Forint Penalties
