Hungary and E-Invoicing: Real-Time Reporting Insights

Real-Time Invoice Reporting

In 2018, the RTIR (Real-Time Invoice Reporting) obligation was introduced for domestic invoices. This required all taxpayers registered for VAT purposes in Hungary to report eInvoice data via XLM files to the Hungarian Tax Authority (NAV) in real time, without human intervention.

In 2021, the law was amended to include all B2B and B2C transactions and stated that they must also submit their reports to the tax authorities in real time, regardless of the amount of the transaction.

Hungary’s reporting system model is centralized. Companies can report the XML file exclusively to NAV Online 3.0, a Hungarian online invoice reporting system, which then makes the invoice available to customers electronically.

NAV and the introduction of eVAT

In 2024, the National Tax and Customs Administration (NAV) launched the electronic VAT system (eVAT) to simplify VAT reporting using available tax authority data.

eVAT is based on transactional data that taxpayers have been required to submit in real-time since July 2018 under the RTIR scheme. It also includes data from Hungary’s live cash-register reporting scheme.

Starting on January 1, 2024, VAT returns can be filed according to the needs and preferences of small and large taxpayers:

• Through Machine-to-Machine Connection (M2M) 
• Via the eVAT interface
• Through the ÁNYK program, which is designed to facilitate the submission of information to the NAV

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Maria Sanguino

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