E-Invoicing in Hungary
Hungary uses a Real-Time Invoice Reporting (RTIR) model where all invoice data must be reported to NAV in real-time, though actual invoices can still be paper, PDF, or electronic. Sector-specific e-invoicing mandates are being introduced for energy and water utilities.
Do I Need to Act?
Action Required Now— Real-time reporting mandatory
Threshold: All Hungarian businesses issuing domestic invoices
NAV 3.0 XML
Recommended format
Also accepted: Peppol BIS 3.0
- 1Ensure real-time invoice reporting to NAV is working
- 2Integrate with NAV Online Számla system API
- 3All domestic invoices must be reported within seconds
- 4B2G via eSzámla platform for government submissions
Pre-configured with Hungary ruleset • Free to try
Quick Facts
Current Regulation
Act CXXVII of 2007 (VAT Act), Act LXXXIII of 2018
Language
Hungarian
Currency
HUF
Accepted Formats
NAV XML 3.0
Upcoming Changes
Full B2B e-invoicing mandate expected 2027+ (ViDA alignment)
Key Dates & Timeline
July 2018
RTIR launched for invoices with VAT >100,000 HUF
July 2020
All VAT thresholds removed — every invoice must be reported
May 2025
XML schema version 3.0 mandatory (2.0 discontinued)
July 2025
Mandatory e-invoicing for electricity and gas sectors (B2B)
January 2026
Mandatory e-invoicing for water utilities (B2B)
2027+
Full B2B e-invoicing mandate expected (ViDA alignment)
B2G Requirements
Public sector entities must be able to receive e-invoices compliant with EU Directive 2014/55/EU. However, suppliers are not mandated to issue e-invoices to government — they must only report invoice data through RTIR via the Online Számla platform.
Government Portal
Online Számla
B2B Requirements
Hungary currently uses a Real-Time Invoice Reporting (RTIR) model for B2B transactions. All invoice data must be reported to NAV in real-time via Online Számla before delivery to the customer. The actual invoice can still be in paper or PDF format. Sector-specific e-invoicing mandates apply: Energy sector (electricity & gas) from July 2025, and water utilities from January 2026. Full B2B e-invoicing is expected from 2027+ aligned with EU ViDA, with Hungary consulting on Peppol as the primary exchange method.
Technical Requirements
The mandatory reporting format is NAV XML version 3.0 (required from May 15, 2025). Submission occurs via API integration through a secure HTTPS web service. Reporting must happen in real-time, before invoice delivery to the customer. An Offline24 mode is available for system outages. For actual invoices, UBL 2.1, UN/CEFACT CII, Peppol BIS 3.0, and signed PDFs are accepted.
Accepted Formats
- NAV XML 3.0
- UBL 2.1
- UN/CEFACT CII
- Peppol BIS 3.0 (for actual invoices)
Key Requirements
- Online Számla registration for all VAT-registered businesses
- Real-time reporting via API (no manual entry for regular businesses)
- NAV XML 3.0 schema compliance from May 2025
- Include seller/buyer details, VAT numbers, line items, payment details
- Archiving for 8 years
Penalties & Non-Compliance
Failure to report an invoice can result in fines up to HUF 500,000 (~€1,250) per invoice. Late reporting incurs administrative fines. Incorrect data requires correction and may trigger an audit.
E-Invoicing Partners for Hungary
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