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Hungary e-Invoicing

Last reviewed 5 July 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Hungary requires real-time invoice reporting for B2B, B2G and B2C through the NAV Online Szamla (RTIR) system. B2G reporting has applied since 2019, with B2B and B2C mandatory since 2021. Invoices use the NAV XML v3.0 schema.

Previous
24 February 2026
Mandatory Digital Receipt Reporting from September 2026
Latest
19 May 2026
eÁFA (eVAT) M2M interface specification 2.0 published
Next
1 July 2030
ViDA: Cross-border B2B Digital Reporting Requirements

Hungary e-Invoicing Overview
ViDA

B2B
mandatory
since 1 January 2021
Real-time invoice reporting via NAV Online Számla (RTIR) mandatory for most transactions.
B2G
mandatory
since 1 November 2019
RTIR (Real-Time Invoice Registration) mandatory. Public sector must receive structured eInvoices.
B2C
mandatory
since 1 January 2021
RTIR mandatory for B2C transactions.

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Implementation Timeline(14 events)

Key mandate dates. Select a date for detail, or show all updates below.

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.
eÁFA (eVAT) M2M interface specification 2.0 published
19 May 2026
Domestic
NAV published version 2.0 of the eÁFA machine-to-machine interface specification , with updated data structures and XSD files. The new structures become available in the test environment from July 2026 so software developers can prepare for eVAT return submissions.
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.

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Compliance Regime

Tax Authority
Nemzeti Adó- és Vámhivatal (NAV)
CTC Model
Real-time reporting
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.
Standards
EN 16931

Record-keeping & Reporting

Archiving
8 years retention; Original format required; Offshore archiving permitted
SAF-T
Planned
SAF-T implementation planned for future rollout (no confirmed date).

Technical Formats

NAV XML v3.0 (Online Számla/RTIR)

Penalties

RTIR non-compliance
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).
Latest Update
Technical Update
19 May 2026

eÁFA (eVAT) M2M interface specification 2.0 published

NAV published version 2.0 of the eÁFA (eVAT) machine-to-machine interface specification, with updated data structures and XSD files. The new structures become available in the test environment from July 2026, per the NAV eÁFA information page.

View full details on News page
Isabella R.
Sandra K.
Lisa R.
+3

Join the discussion

NAV's digital receipt reporting from September 2026 is a sensible bridging step before the wider online cash register phase out by July…

3 threads · 3 replies

Official Sources

  • NAVNemzeti Adó- és VámhivatalTax authority
  • PMPénzügyminisztériumMinistry
  • Online SzámlaNAV Online Számla rendszerMandate portal
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Related Countries

  • AlbaniaMandatory
  • BelarusMandatory
  • BelgiumMandatory
  • CroatiaMandatory

Frequently asked questions about e-Invoicing in Hungary

Yes, e-Invoicing is mandatory in Hungary for B2B (since 1 January 2021) and B2G (since 1 November 2019) transactions.

B2B e-Invoicing in Hungary is mandatory since 1 January 2021. Real-time invoice reporting via NAV Online Számla (RTIR) mandatory for most transactions.

B2G e-Invoicing in Hungary is mandatory since 1 November 2019. RTIR (Real-Time Invoice Registration) mandatory. Public sector must receive structured eInvoices.

Hungary supports the following e-Invoice formats: NAV XML v3.0 (Online Számla/RTIR).

Hungary uses the following e-Invoicing standards: EN 16931. Archiving requirement: 8 years retention; Original format required; Offshore archiving permitted.

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.

Hungary has penalties for e-Invoicing non-compliance. RTIR non-compliance: Penalties increased from HUF 500,000 to HUF 1,000,000; Data validation errors (from Sept 15, 2025): 21 message types upgraded to errors causing automatic rejection.

SAF-T reporting in Hungary is planned. SAF-T implementation planned for future rollout (no confirmed date).

Yes. Hungary falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Hungary is 1 July 2030: ViDA: Cross-border B2B Digital Reporting Requirements. Digital Reporting Requirements affect cross-border B2B transactions.

B2C e-Invoicing in Hungary is mandatory since 1 January 2021. RTIR mandatory for B2C transactions.
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