Covered by Complyance
Hungary flag

Hungary

Europe

E-invoicing

Status
Mandatory
Format
UBL 2.1, CII, Peppol BIS or signed PDF permitted for e‑invoices
Infrastructure
NAV's Online Számla (RTIR) system captures and validates invoice data; e‑invoices optional via bilateral channels
Model
Post‑audit: authorities rely on RTIR reports rather than invoice clearance

E-reporting

Status
Mandatory real‑time reporting of all domestic transactions (B2B and B2C) via NAV's RTIR since Jan 2021
Format
NAV XML version 3.0, with invoice metadata, VAT data, optional PDF/complementary invoice file
Scope & deadline
Full real-time reporting now required; cross-border and intra-community included

More info

Hungary is an EU member with a centralized, high‑surveillance tax system run by NAV. It operates a real‑time invoice reporting (RTIR) system since 2018 that collects invoice data instantly from all VAT-registered taxpayers. Select energy-sector e‑invoicing mandates begin in July 2025.

Tax authority
National Tax and Customs Administration (NAV) governs RTIR and enforcement
Archiving period
Standard requirement: 8 years (accounting purposes), 5 years general storage; invoices stored by taxpayer outside NAV system
E-signature
Not required for structured (XML) invoice; only mandatory for PDF invoices
Regulation
RTIR introduced via Act in 2018, expanded via VAT Act in 2021; specific decrees for energy-sector e‑invoicing effective 1 July 2025 for electricity/gas suppliers to non‑private customers
Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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