The Hungarian fiscal system operates within the framework of the tax authority, Nemzeti Adó és Vámhivatal, known as NAV. This office, prior to the introduction of the electronic invoicing system, introduced the electronic reporting system RTIR.
In the RTIR model, electronic invoicing in Hungary is not strictly regulated but permitted. Even so, the vendor must report the subset of the invoice to the tax agency in a predetermined format shortly after it is issued and handed over to the buyer.
Source Comarch
