1 January 2025 obligation to use structured e-invoicing to prevent fraud
From January 1, 2025, Hungary’s e-invoicing mandate will extend to all business transactions within the electricity and natural gas sectors, per Government Decree No. 273/2007 (electricity) and Decree No. 19/2009 (natural gas). This applies to suppliers, traders, distributors, and transmission system operators, as well as non-consumer entities such as corporations, partnerships, trusts, and NGOs.
Follow global e-invoicing mandate tracker for details on Europe and rest of the world.
E-invoices may utilize any format approved by the Hungarian Tax Authority, such as UBL 2.1, UN/CEFACT CII, PEPPOL BIS 3.0, or signed PDFs. Storage must comply with VAT regulations. The framework does not mandate a specific e-invoicing format or exchange method, granting flexibility for entities in the electricity and gas sectors.
Hungary real-time transaction reporting 2018
Hungary leverages the NAV (Nemzeti Adó- és Vámhivatal) Online Számla system to collect VAT data in real-time via XML transmissions. While e-invoicing remains optional, entities must ensure compliance with the RTIR (Real-Time Invoice Reporting) system for tax data validation. Digital signatures are mandatory only for PDF invoices, whereas XML invoices are validated instantly through RTIR submissions.
Archiving requirements stipulate secure storage of e-invoices for a minimum of 8 years. This comprehensive approach facilitates seamless data collection, validation, and regulatory compliance without imposing rigid technological constraints on businesses.
Europe e-invoicing and live reporting
VAT Rates
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