Penalties increased from HUF 500,000 to HUF 1,000,000. Default fines apply if errors unresolved after NAV notices.
Data validation errors (from Sept 15, 2025)
21 message types upgraded to errors causing automatic rejection. NAV XML v3.0 mandatory (v2.0 ended May 2025).
Standards:
EN 16931
Supported Formats:
NAV XML v3.0 (Online Számla/RTIR)
Clearance Model:
Post-audit model with Real-Time Invoice Registration (RTIR) to NAV. No pre-clearance required. Suppliers report invoices to NAV tax authority in real-time via Online Számla. eSignature not required.
Archiving Requirements:
8 years retention; Original format required; Offshore archiving permitted
Planned
SAF-T implementation planned for future rollout (no confirmed date).
B2G RTIR requirements established
1 November 2019
B2G
Public sector subject to Real-Time Invoice Registration via NAV Online Számla system.
RTIR mandatory for B2B/B2C
1 January 2021
Domestic
Real-time invoice reporting via NAV Online Számla becomes mandatory for most B2B and B2C transactions.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
ViDA infrastructure development initiated
1 April 2025
Domestic
Ministry of National Economy initiating preparatory infrastructure projects for future VAT in the Digital Age (ViDA) obligations.
NAV XML v2.0 support ended
15 May 2025
Domestic
NAV officially ended support for XML version 2.0. Only NAV XML v3.0 is accepted for Online Számla submissions.
Energy sector e-invoicing mandate
1 July 2025
Sector-Specific (Energy)
Energy and gas suppliers must issue e-invoices exclusively to non-retail (business) users via Online Számla.
Stricter e-invoicing validation controls enforced
15 September 2025
Domestic
NAV implements stricter validation rules. 21 message types upgraded to errors causing automatic rejection.
Water supply sector e-invoicing mandate
1 January 2026
Sector-Specific (Water Supply)
Water utility service providers must issue e-invoices to non-residential (business) users under Government Decree 159/2025 . Exemptions apply for residential consumers.
Mandatory Digital Receipt Reporting from September 2026
24 February 2026
Domestic
Under Decree 8/2025 (III. 31.) NGM , businesses not using NAV-connected online or e-cash registers must submit daily receipt data within three days from September 1, 2026. Traditional online cash registers phase out from July 1, 2028, to be replaced by e-cash registers.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B Digital Reporting Requirements
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic alignment with EU standards
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.