E-invoices must be adopted for sales to non-consumer customers
Starting 1 January 2025, electronic invoicing for non-private person customers in the electricity and natural gas sectors is required. Non-private person customers includes such as entities, partnerships, trusts, corporate companies and NGOs.
Read more in our Hungary VAT guide.
Specifically, Government Decree no. 273/2007 and Decree no. 19/2009, which regulate electricity and natural gas supplies, will require that electricity and natural gas suppliers, including traders, distributors, and transmission system operators, issue only electronic invoices to non-private entities.
While no specific format is required for electronic invoices under these decrees, any format approved by the Hungarian Tax Authority is permissible. However, under VAT regulations, only electronic invoices can be archived electronically, meaning non-private customers will need to ensure electronic storage for all energy invoices starting in 2025.
This regulatory change underscores the importance of compliance with Hungary’s VAT rules on electronic document retention, emphasizing the need for effective electronic archiving solutions.
