Hungary real-time invoice reporting

There is no mandated requirement to send and receive e-invoices in Hungary. However, domestic and foreign businesses VAT-registered in Hungary must comply with real-time electronic reporting (RTIR) of sales invoice data.

RTIR requirements apply to all domestic business-to-business (B2B), business-to-government (B2G), and business-to-consumer (B2C) transactions. Transaction thresholds previously in place have been removed.

Businesses must report invoice data in real-time to the National Tax and Customs Administration (NAV) through Hungary’s Online Számla system.

Invoices must be generated in XML format. The data must include the seller and buyer details, VAT numbers, line items, payment details, unit price, and amount in VAT, which is then transmitted via a secure web service interface (HTTPS) to NAV’s Online Számla system.

The reporting must occur immediately after invoice issuance and before delivery to the customer. The transmission is fully automated, with no manual submission option.

NAV validates the invoice and returns an acknowledgment (response code).

Failure to comply with RTIR requirements can result in administrative penalties of up to HUF 500,000 (€1, 252) per invoice.