Real-time invoice reporting phased to pre-filled VAT returns plans suspended
Hungary first introduced live invoice reporting in July 2018 for B2B transactions above HUF 100,000. The regime has since been extended to all transactions – B2C consumer (April 2021) and the threshold withdrawn (June 2020).
All taxpayers are required to complete Hungarian real time invoice reporting (RTIR), including non-residents with a local VAT registration.
The Hungarian National Tax and Customs Administration (NAV) provide an upload portal for invoice submissions, KOBAK. There is also a free mobile invoice creation app available. There is no preclearance requirement with NAV such as is required with the Italian SdI e-invoice model. RTIR is essential a live invoice transaction data upload – not e-invoicing.
The data from RTIR will be used for Hungarian draft VAT returns – although this has been postponed twice. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
What transactions should be reporting to Hungary real time reporting?
- B2B domestic, including domestic reverse charge;
- B2C distance sales not reporting in OSS (see below)
- Exempt domestic supplies;
- B2B Intra-community supplies;
- Exempt domestic supplies;
- B2C domestic (since 1 April 2021)
- Exports; and
OSS reporting exempted
Following the introduction of the One-Stop-Shop distance selling return for pan-EU sales, any transaction reported through this new return is exempted from RTIR
Real-time Hungarian invoice submission process
Invoices can be uploaded individually or in batches of up to 100 in XML format. Generally, invoices should be submitted the day they are issued to the customer. When submitting, firstly an electronic invoice submission token will be issued to the tax payer. This must be then used with the upload of the locked invoice(s) batch. The token is only live for approximately 5 minutes. KOBAK will reply per invoice with one of the following: Accept; Reject and error; Warning. An electronic reference number is issued against the invoice. However, this does not need to be printed on the invoice as is just a reference for potential future audits. Errors must be resubmitted electronically or manually within three days of the original submission
