Key compliance facts
Standard
NAV XML (XSD schema)
Authority
NAV — National Tax and Customs Administration
Mandatory For
All Hungarian VAT-registered businesses for B2B invoices
Effective Date
July 1, 2018 (invoices ≥ HUF 100k) · January 4, 2021 (all B2B invoices)
About Hungary E-Invoicing
Hungary's Online Invoice System (Online Számla) is a real-time invoice reporting system, not a clearance model. Businesses issue invoices directly to buyers but must simultaneously report the invoice data to NAV within 4 seconds. The threshold was HUF 100,000 at launch and was later lowered to cover all B2B invoices from January 2021. NAV provides a public invoice lookup portal. The system uses a custom XML schema defined by NAV.
Implementation Phases
- ✓
RTIR Launch (≥ HUF 100k)
Jul 1, 2018Real-time reporting mandatory for domestic B2B invoices with VAT ≥ HUF 100,000.
- ✓
Threshold Lowered to HUF 1
Jan 4, 2021RTIR extended to all B2B invoices regardless of amount.
- ✓
API v3.0
Apr 2021Latest NAV API version with enhanced validation and data richness requirements.
Key Compliance Facts
- Reporting model: invoice issued directly to buyer, data reported to NAV within 4 seconds
- NAV API v3.0 is the current technical standard
- Public invoice lookup at onlineszamla.nav.gov.hu allows any citizen to verify invoices
- Does not require government clearance before issuance
- Non-compliance penalty up to HUF 500,000 per invoice
Frequently Asked Questions
Is e-invoicing mandatory in Hungary?
All Hungarian VAT-registered businesses for B2B invoices. Status: Live & Mandatory.
Which authority regulates e-invoicing in Hungary?
NAV — National Tax and Customs Administration
What e-invoicing standard does Hungary use?
NAV XML (XSD schema)
What is the e-invoicing model in Hungary?
Real-Time Reporting (RTIR)
When did Hungary e-invoicing take effect?
July 1, 2018 (invoices ≥ HUF 100k) · January 4, 2021 (all B2B invoices)