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Hungary live reporting 1 April B2C mandatory

  • Mar 28, 2021 | Richard Asquith

Hungary’s live VAT transaction reporting (RTIR) is being extended from 1 April 2021 to include B2C invoices. The plan had been for the current B2B invoice submissions regime to include consumer invoices from 1 January 2021, but a 3-month voluntary compliance period was introduced in light of COVID-19 emergency. 

The extension to B2C transactions does not include sales to be reported through the MOSS digital services return or future EU OSS VAT return.

Hungarian taxpayers are required to submit sales invoices automatically to the Hungarian National Tax and Customs Administration (NAV) via the KOBAK online portal. Only sales invoices which are booked in the Sales Ledger should be submitted – meaning they may only be corrected via a credit note. Invoices can be submitted in batches with an electronic batch token. An electronic reference number is returned which does not have to be printed on the invoice.

The following transactions are now required to be included in the submissions under the new v3.0 reporting schema:

  • B2B domestic, including domestic reverse charge;
  • B2B Intra-community supplies;
  • B2C domestic (mandatory from 1 April 2021)
  • Exempt domestic supplies;
  • Exports; and
  • B2C distance sales.

To accommodate the extended transactions, a v3.0 RTIR invoice schema is now mandatory.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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