- eInvoicing Mandates: Hungary currently has no mandates for Business-to-Government (B2G), Business-to-Business (B2B), or Business-to-Consumer (B2C) eInvoicing; however, public authorities must accept structured eInvoices compliant with the European standard EN 16931 for public procurement contracts above EU thresholds.
- Real-time Reporting: A VAT real-time invoice reporting system is in place, requiring all VAT-registered taxpayers to electronically report invoice data to the National Tax and Customs Administration (NAV) without human intervention.
- Future Developments: Starting July 1, 2025, companies in the electricity and natural gas sectors will be mandated to issue B2B invoices exclusively in electronic form, although no specific format is required, allowing flexibility in the structure and transmission methods.
Source ec.europa.eu
Hungary E-Invoicing & E-Reporting Timeline
| Date | Milestone |
|---|---|
| 1 July 2018 | Launch of Real-Time Invoice Reporting (RTIR) for domestic invoices with VAT ≥ 100,000 HUF. |
| 1 January 2021 | RTIR expanded to cover all B2B and B2C invoices, regardless of VAT amount. |
| 1 April 2021 | Introduction of RTIR Version 3.0, enhancing data structure and reporting capabilities. |
| June 2021 | Mandatory use of NAV Online Invoicing System for all taxpayers. |
| 1 July 2025 | Mandatory e-Invoicing begins for electricity and natural gas providers to non-private individuals. |
| 1 July 2030 | Full compliance |
Hungary: E-Invoicing & E-Reporting Overview
| Transaction Type | Entity Status | E-Invoicing Requirement | E-Reporting Requirement |
|---|---|---|---|
| B2B | Established in Hungary | ✅ Optional (structured format allowed) | ✅ Mandatory via NAV Online Invoice system |
| B2B | Non-established | ❌ Not required | ✅ Mandatory if VAT-registered in Hungary |
| B2C | Established in Hungary | ❌ Not required | ✅ Mandatory for invoices issued to consumers |
| B2C | Non-established | ❌ Not required | ✅ Mandatory if VAT-registered in Hungary |
| B2G | Established in Hungary | ✅ Mandatory (Directive 2014/55/EU) | ✅ Mandatory if invoice issued to public body |
| B2G | Non-established | ✅ Mandatory (Directive 2014/55/EU) | ✅ Mandatory if VAT-registered and invoicing public body |
Key Notes:
- E-Invoicing in Hungary is mandatory only for B2G transactions, in line with EU Directive 2014/55/EU.
- E-Reporting is mandatory for all invoices issued by VAT-registered entities in Hungary, regardless of whether the recipient is a business or consumer.
- The NAV Online Invoice system is Hungary’s central platform for real-time invoice reporting.
- Non-established entities must comply with e-reporting if they are VAT-registered in Hungary.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
