- Mandatory E-Invoicing and AOR Requirement: Hungary’s ViDA implementation plan mandates e-invoicing for both domestic and cross-border transactions, encompassing accounts receivable (AR) and accounts payable (AP). A new obligation will require buyers to report invoice-related supply data within five days of receipt, allowing the tax authority to cross-check data from suppliers and buyers.
- Compliance with EU Standards: Invoices must adhere to the EN 16931 EU standard format, facilitating interoperability across Member States while allowing for local adaptations. The transmission of invoices will require secure automated processing, eliminating email distribution and necessitating preliminary buyer identification to avoid sending invoices to invalid tax numbers.
- Invoicing Model and Support Services: The proposed model follows a 5-corner approach, allowing sellers to send invoices to the tax authority while buyers receive them through their accounting systems. Hungary will provide a free public invoicing solution, establish a PEPPOL authority, and require service providers to obtain official accreditation to ensure compliance with ViDA requirements, alongside introducing new services to ease the transition to e-invoicing for taxpayers.
Source Pagero
Hungary Unveils ViDA E-Invoicing Framework: Mandatory XML Invoices for B2B, B2G Transactions
- Hungary’s tax authority (NAV) has published a conceptual framework for implementing the EU VAT in the Digital Age (ViDA) package, signaling major changes to invoicing.
- Mandatory electronic invoicing will apply to domestic and cross-border B2B transactions, and B2G transactions; paper invoices will only be allowed for B2C and non-EU buyers, but must still originate from XML data.
- The legally authoritative invoice will be a structured XML file compliant with EN 16931, with human-readable versions optional except for B2C.
- Hungary will use a five-corner architecture for invoicing, require secure API-based transmission, and join the PEPPOL network (optional for businesses).
- All invoicing software must be officially accredited by NTCA through a simplified self-service process.
Source: sovos.com
- 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
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