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Hungary Real-Time Invoice Reporting (RTIR – Online Számla)

The Hungarian government has been applying a requirement regarding real-time invoice reporting for a while. Since 1 July 2018, taxpayers in Hungary are obliged to provide invoice data to the tax authority for domestic transactions with a minimum VAT amount of 100,000 HUF. This threshold for RTIR was eliminated on 1 July 2020. Therefore, all transactions between domestic taxpayers shall be reported regardless of the amount of VAT. Use of the new RTIR version (V2.0) became mandatory at the same time. The objective of this regulation is to reduce VAT fraud.

Source SNI

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