Electronic invoicing guide
Hungary

The Hungarian tax authority has a centralized real-time invoice reporting (RTIR) model. Initially introduced in July 2018, the anti-VAT fraud measure requires that all invoices be reported to authorities in real-time and electronically. Those affected by the law in Hungary are: 

• Non VAT liable persons or organizations.
• Foreign VAT liable persons.
• Foreign companies with VAT registration in Hungary (Kelemen, 2021).

The Hungarian tax authority clarified that foreign distance sellers that are not established in Hungary and are planning on joining the OSS regime in July 2021 will be exempt from the RTIR obligation. 

As of June 2021, the National Tax and Customs Administration of Hungary will require all taxpayers to use the NAV Online Invoicing System to submit their invoice data. This includes the following:

• The customer info field is adapted to differentiate between invoices sent to Hungary, EU, or non-EU countries.
• It is no longer possible to provide the Hungarian, European, and non-European VAT IDs together. Only one may be used.
• B2C invoices must not contain personal data (neither name nor address).

Using a technology provider, the exported data from the Enterprise Resource Planning (ERP) system will be treated and converted to the required format by the NAV, in accordance 

with the requirements specified by the NAV.