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Hungary e-Invoicing: RTIR, Energy Sector Requirements, and EU VAT Digitalization Prep

  • Since 2021, Hungary’s RTIR system requires real-time reporting of B2B and B2C invoices. The July 2025 mandate extends full B2B e-invoicing to the energy sector, aligning with EU VAT digitalization goals.

  • Non-compliance risks include penalties up to HUF 1,000,000 per invoice, VAT audit exposure, and deduction denials. NAV typically offers grace periods for corrections, but systematic readiness and monitoring remain essential.

  • Businesses must ensure VAT registration, integrate with NAV’s Online Számla platform using FA(3) XML and API, set up Offline24 contingencies, archive invoices for 10 years, and prepare for PEPPOL cross-border interoperability.

  • Hungary’s e-invoicing compliance is a strategic opportunity to automate VAT reporting, improve cash flow, and prepare for EU ViDA. Early adoption helps businesses in energy, telecom, and finance minimize risks.

Source: GVC



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