E-Invoicing in Hungary


Mandatory Electronic Invoicing in Hungary

Learn how to get your company ready to exchange documents in accordance with Hungarian requirements with the support of Comarch

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All You Need to Know about E-invoicing when Doing Business with Hungarian Companies

The Hungarian fiscal system operates within the framework of the tax authority, Nemzeti Adó és Vámhivatal, known as NAV. This office, prior to the introduction of the electronic invoicing system, introduced the electronic reporting system RTIR

E-Reporting

The process of providing tax-relevant information to a tax administration-designated hosted service without a response from such service being a precondition for further invoice or business process steps, or subsequent tax validity.

e-Invoicing

The process of issuing an invoice that is digital throughout the entire document lifecycle, from issuance to archiving and exchanging between entities 

Main obligations

In the RTIR model, electronic invoicing in Hungary is not strictly regulated but permitted. Even so, the vendor must report the subset of the invoice to the tax agency in a predetermined format shortly after it is issued and handed over to the buyer. 

Since April 1, 2021, it has been obligatory to disclose data on all invoices in Hungary, as well as modification and invalidation invoices to which the invoicing rules of the Act on VAT apply.

The data disclosure must be fulfilled via the Online Invoice System (Számla platform). This also applies to business-to-customer (B2C) transactions and transactions issued by non-residents.

Who is obliged to use e-invoicing in Hungary?

As opposed to e-reporting, it is not obligatory to use an e-invoicing program.

Invoices in Hungary can still be issued using printed invoice forms or an invoicing program (or cash register). However, data on invoices issued from block (or invoicing program) must be disclosed to the RTIR System. The data of manual invoices must be entered in the Online Invoice system (Számla platform). Public administrations must be able to receive and process electronic invoices. The issuance of e-invoices by government suppliers is still voluntary.

What is the required format of an e-invoice?

In general, the RTIR System requires XML format. The tax authority’s version 3.0 XML  contains a separate field where invoice issuers can indicate to their customers that the given XML file is not only for reporting to the tax authority, but also qualifies as an e-invoice for the customer.

In other cases, you may still use such formats as .txt, .csv, .dbf, .mdb, .xsl, .xml, .pdf, and any other print file that contains unformatted text or characters are accepted.

Invoices may be made out in Hungarian or in any spoken foreign language. If the invoice is made out in a language other than Hungarian, in the course of an audit conducted within the framework of administrative tax proceedings, the taxable person issuing the invoice may be obliged to furnish an official Hungarian invoice translation, made at their own expense. However, receipts must be issued in Hungarian.

Be fully compliant with NAV via Comarch e-Invoicing

One solution to manage e-invoicing for multiple countries

Comarch e-Invoicing helps customers to send any file format, including sending the right formats to NAV and sending back validation and receipts. For many years, we’ve been providing support to companies operating in countries where e-invoicing has already become obligatory (such as France, Spain, Germany, Turkey and Italy) and places where such an obligation is to be introduced (for example, Poland)

It means that, with Comarch e-Invoicing, you can exchange documents with multiple partners from all over the world using just one tool – without worrying about new and upcoming regulations.

Learn more about Comarch e-Invoicing

Why is Comarch the best choice?

  • 1. You can be fully compliant with NAV requirements

    The NAV (Nemzeti Adó és Vámhivatal) is the revenue service of the Hungarian government. Comarch is one of the first global providers to meet the NAV requirements.

  • 2. You can achieve full legal compliance in more than 60 countries using just one tool

    Comarch is supporting many companies in becoming compliant with the document & data exchange regulations, so they can focus on their core business. We are a certified provider in many countries around the world, including Hungary. 

  • 3. You can take advantage of high flexibility and customized services

    Comarch is able to provide multichannel flexibility and the possibility to customize products to meet your business needs.

  • 4. You will be supported by a global, experienced, and trustworthy player on the EDI market

    Comarch has over 20 years of experience in carrying out global EDI & document exchange projects. During that time, we have connected 130 000 entities from more than 60 countries.

    Storage of electronic invoices in Hungary

    E-archiving can be performed by any method that meets the requirements of the law (ensuring confidentiality, integrity and availability), in particular by one of the following methods: 

    1. By applying an electronic signature and storage in the internal archive which meets the requirements of the law (in particular, validity of the signature throughout the storage period must be ensured).
    2. By applying an electronic signature and using a trusted service provider.
    3. By using a closed archiving system (proper documentation and self-assessment).
    4. By creating a hash value of an invoice, sending it together with an invoice to the tax authority, receiving confirmation from the tax authority, and storing all of these items.
    5. By using an EDI exchange system.

    The documents should be stored for:

    • Eight years from annual financial statement
    • Five years for tax purposes, Eight years for accounting purposes

    So, why you should go with Comarch e-Invoicing?

    • Comarch e-Invoicing is a technologically advanced yet user-friendly IT solution that allows you to facilitate and automate both your AP and AR invoicing processes – no matter the size, location, and nature of your business. 

    • Created to help today’s companies solve the challenges of digital transformation, the platform fully compliant with the latest and upcoming e-document exchange policies and modern data transfer standards.

    • Because of its wide range of cutting-edge features including Self-Billing, e-Archive, Electronic Signature, Data Validation, Format Conversion, and Multichannel Distribution, Comarch e-Invoicing enables you to collect, manage, and share your data in a way that is both highly effective and in line with your (and your business partners’) needs and requirements.

     

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    Characteristics of the e-invoicing in Hungary

    E-Invoicing in Hungary for B2G and B2B transaction is not mandatory. However, all companies are required to undertake real-time invoice  reporting (RTIR).

    E-invoice format and platform

    The data from the issued invoices are to be submitted electronically in XML format.

    Currently, version 3.0 is supported by NAV (the Hungarian tax authority).

    E-invoicing process description

    The invoicing program transmits the data of made out invoices to NAV. As a general rule, the data must be provided immediately upon issuance. An invoice made out by invoicing software is considered issued at the time when the invoicing software closes the data of the invoice. The data supply shall therefore be completed at the time from which no data of the given invoice with a specific serial number can be overwritten, meaning its data content can only be modified with an invoice issued on a new number amending or by voiding the original one.

    Immediacy shall be interpreted within the limits of reasonableness. Thus, for example, if a taxpayer has set up their own business administration to approve and close the data of several hundreds of invoices at the same time, and the transmission of invoice data commences when the invoices are closed, immediate transmission will take place even if the transmission itself takes several hours.

    Archiving

    Storage period: 8 + 2 years

    Although the electronic invoice, as a means of reporting data, can be found in the system of the tax authority, in this case the tax authority does not undertake to store it in accordance with archiving regulations. Electronic tax invoices must always be stored by the taxpayer.

    Acts/government sites

    Join the companies that have already improved their data efficiency with Comarch e-Invoicing!


    Comarch has many years of experience in providing innovative IT products and services allowing for efficient document management and automation of various supply chain processes.

    Check out some of our success stories to learn what our clients have achieved by using Comarch EDI, MDM, e-Invoicing (also in a Cloud), and Online Distribution.

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