By January 4th, 2021 it was intended that the third and final step of real-time invoice reporting in Hungary would have become mandatory. Due to the COVID-19 pandemic, the National Tax and Customs Administration (NAV) announced a penalty-free grace period of three months to support enterprises with implementing of a new system. From April 1st, 2021 data disclosure in the previous version (2.0) will be terminated, and currently only the new version (3.0) can be used.
The final phase of online reporting has been extended to include all invoices issued to domestic non-taxable persons (natural persons in B2C transactions), and to foreign taxpayers in intra-community supplies of goods and services, as well as in transactions outside of scope of the EU.
The most significant change in new version is the possibility to use a reported XML file as e-invoice. Instead of sending an additional invoice to the customer, taxpayers can now include the content of the invoice in an XML structure according to the schema required by data reporting and use that XML file as both a data report and an e-invoice, which is then available to download by the customer from the NAV system. In this case, the seller must fulfill several additional requirements, such as obtaining the customer’s consent and generating a hash value for the electronic invoice serving as the data report. Furthermore, the customer cannot be a natural person or a foreign taxpayer.
By implementing the new version of online reporting, NAV hopes to improve the quality of reporting data and reduce errors. Technical information is available on the NAV website.
Online Szamla_Interfesz specifikacio_EN_v3.0.pdf (gov.hu)