VATLive > Blog > Hungary > Hungary extends live invoice reporting to B2C Jan 2021

Hungary extends live invoice reporting to B2C Jan 2021

  • Feb 21, 2020 | Richard Asquith

Hungary is to oblige taxpayers to submit B2C invoices in real-time to the tax authorities. Reporting features and thresholds will also change at the same time.

This extension of to B2C builds on the successful launch of Hungarian B2B real-time electronic reporting of invoices in July 2018.

In addition, the current HUF100,000 (€310) invoice threshold for reporting will be scrapped in Jul 2020. The exemption for intra-community supplies, domestic reverse charge and exports will still apply. For B2C invoices, they may be excluded when declared under the new 2021 One Stop Shop regime for distance sales.

Domestic purchases are excluded - only sales invoices are live reported in Hungary.

Changes to Hungarian reporting

Also, the government is to add a facility to allow taxpayers to download reported sales invoices from their suppliers. This will enable them to reconcile with their own purchase ledger and VAT return. There will also be changes to credit note reporting.

Since July 2018 Hungary has imposed real-time, electronic reporting of domestic B2B sales invoice data. The anti-VAT fraud reporting measure applies to all VAT registered businesses on invoices with a VAT element of HUF 100,000 (approximately €320) or more. The live reporting regime replaced the domestic sales ledger listing, which was filed monthly with the VAT return.

Need help with your Hungarian VAT compliance?

Researching Hungarian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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