- Mandatory e-invoicing upcoming: Hungary is moving toward mandatory electronic invoicing for both domestic and cross-border transactions under the European ViDA package. Voluntary testing of the system is planned from 2028 before full enforcement. Paper invoices will only be allowed in limited cases (e.g., B2C sales or exports, with mutual agreement).
- Standardized XML format: All invoices, B2B, B2C, and B2G, must be generated in a machine-readable XML format. While a graphical view is allowed, only the XML is legally recognized for tax inspections. This aligns with Hungary’s existing structured e-invoicing in regulated sectors and public procurement.
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Real-Time Reporting (RTIR): Since 2018, VAT-registered companies must transmit invoice data in real time to the National Tax and Customs Administration (NAV) via the Online Számla platform. Initially limited to high-value B2B invoices, the system now covers virtually all transactions, including B2C, ensuring automatic VAT reporting and tighter tax control.
Source Edicom Group
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