Resources
E-Invoicing In Hungary
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Hungary.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Invoive-Reporting.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Others.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Legislation.png)
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.
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Tax.png)
Tax Authority
National Tax and Customs Administration (NTCA)
The NAV Hungarian Tax Authority
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Mandatory.png)
Mandatory Status
- Tax audit report
On-demand - Real-time invoice reporting
Mandatory
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Reporting-Model.png)
Reporting Model
NAV Online 3.0
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Format.png)
Format
XML
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Signature.png)
e-Signature
Not mandatory (forbidden)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Archiving.png)
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.