Country Guide

🇭🇺 E-Invoicing in Hungary

B2G MandatoryPeppol

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.

Last updated: January 2026

Quick Facts

Format

nav_xml_3_0, ubl_2_1, un_cefact_cii, peppol_bis_3_0__for_actual_invoices_

Next Deadline

Jan 2026

Peppol

Connected

Portal

Online Számla ↗

Compliance

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_

Practical

Common Rejection Patterns

#1HU-R-002NAV Online Invoice reporting requiredFix guide

#2HU-R-003NAV technical user requiredFix guide

#3HU-R-001Hungarian tax number requiredFix guide

#4HU-R-004Hungarian VAT code requiredFix guide

Invoice Navigator auto-remediates these at pipeline speed. See how →

View 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.

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