Hungary delays real time e-invoice 2021 requirements
- Sep 16, 2020 | Richard Asquith
There is a delay from 1 January 2021 to 1 April 2021 latest requirements for the Hungarian Real Time Invoice Reporting (RTIR). This is the portal for businesses to register B2B invoices since 2018, and B2C invoices from 2021. It will also include the free option to produce customer invoices for them to download via the government invoicing portal.
The delays are in recognition of the effects of the Coronavirus pandemic. It affects the new requirement in 2021 to submit B2C invoices. This covers over 1 million retail invoices per day. The National Tax and Customs Administration (NAV) is now granting a penalty-free period of 3-months until 1 April 2021 for the submission of B2C invoices.
The upgrade in the XSD 2.0 upload schema to XSD 3.0 is also being made optional in the first quarter of 2021. XSD 2.0 marked the withdrawal of the HUF 100,000 threshold on B2B invoice reporting in July 2020.
Next year Hungary will start producing draft VAT returns and customer e-invoices for businesses based on submitted invoices from the XSD 3.0 specification. Customers will also be able to download submitted sales invoices from the Online Invoice System.
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