Resources
E-Invoicing In Hungary
Legislation
The Hungarian government published Act CXXVII of 2007 on Value Added Tax.
23/2014. (VI. 30.) NGM decree the tax administration identification of the invoice and the receipt, and accounts kept in electronic form by the tax authorities.
Tax Authority
National Tax and Customs Administration (NTCA)
The NAV Hungarian Tax Authority
Mandatory Status
- Tax audit report
On-demand - Real-time invoice reporting
Mandatory
Reporting Model
NAV Online 3.0
Format
XML
e-Signature
Not mandatory (forbidden)
Archiving
5 years
The Ministry for National Economy introduced a tax audit report which is called Adóhatósági ellenőrzési adatszolgáltatás(“data export for tax authority review”). A Tax Audit report will be submitted to the State Tax and Customs Administration on request. New SAF-T regulations coming into force in late 2022 or 2023.
The Hungarian government has been applying a requirement regarding real-time invoice reporting. Within the online invoice system, real-time data on the issued invoices are sent to the National Tax and Customs Administration (NAV) in XML. Obligation covers all resident and non-resident taxpayers.
All VAT registered businesses must file VAT returns in the TM e-filing system electronically.