E-invoicing in Hungary

B2G mandatoryPeppol connectedUpdated January 2026

Hungary uses a Real-Time Invoice Reporting (RTIR) model where all invoice data must be reported to NAV before delivery to the customer. The actual invoice format is flexible (paper, PDF, or electronic). Sector-specific e-invoicing mandates apply for energy (Jul 2025) and water utilities (Jan 2026). A full B2B e-invoicing mandate is expected from 2027+ aligned with ViDA.

TL;DR

Hungary requires (B2G) e-invoicing using nav_xml_3_0, ubl_2_1, un_cefact_cii, peppol_bis_3_0__for_actual_invoices_ formats. Connected to the Peppol network for cross-border exchange.

Mandate status

Phase	Status	Scope
RTIR (all invoices)	Live (Jul 2020)	All VAT-registered businesses — every invoice reported
NAV XML 3.0	Live (May 2025)	Version 3.0 mandatory (2.0 discontinued)
B2B e-invoicing (energy)	Live (Jul 2025)	Electricity and gas sectors
B2B e-invoicing (water)	Jan 2026	Water utilities
Full B2B mandate	2027+	Expected under ViDA

Technical specifications

Validation engineNAV Online Számla (real-time API validation)

Required CIUSNAV XML 3.0 (for reporting); flexible formats for actual invoices

Government portalOnline Számla (onlineszamla.nav.gov.hu)

Routing identifierAdószám (tax number)

PeppolYes — consulting on Peppol for future B2B mandate

Accepted formatsnav_xml_3_0, ubl_2_1, un_cefact_cii, peppol_bis_3_0__for_actual_invoices_

Common rejections

Code	Rejection	Guide
HU-R-002	NAV Online Invoice reporting required	Fix guide
HU-R-003	NAV technical user required	Fix guide
HU-R-001	Hungarian tax number required	Fix guide
HU-R-004	Hungarian VAT code required	Fix guide

All Hungary error codes

Implementation notes

RTIR is not e-invoicing. The critical distinction: Hungary mandates real-time reporting of invoice data to NAV, not the exchange of structured e-invoices between parties. Your pipeline must report via the Online Számla API before delivering the invoice to the customer. The actual invoice can still be PDF. NAV XML 3.0 is mandatory from May 2025 — version 2.0 is discontinued.

API integration. Reporting must happen in real-time via HTTPS web service. An Offline24 mode is available for system outages. The API has rate limits and the NAV XML 3.0 schema has strict validation. Fines up to HUF 500,000 (~€1,250) per unreported invoice.

Hungary alerts

FAQ

Have a Hungary e-invoice that came back rejected? Check it here.

Check the rejected invoice

Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.