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e-Invoicing HungaryMandatoryLast reviewed October 2026e-Invoicing in Hungary: NAV explained
Hungary does not yet require structured e-invoices between businesses. Instead, VAT-registered taxpayers must send invoice data to the tax authority NAV in real time through the Online Szamla interface, whatever the format of the invoice itself. A separate mandate for structured XML e-invoices, based on EN 16931, is in a concept and consultation stage as part of Hungary's plan to apply the EU VAT in the Digital Age (ViDA) package, and no domestic go-live date had been set in the official documents reviewed.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
NAV Online Invoicing System (Online Szamla) - real-time invoice data reporting
Who must issue
All domestic taxable persons that issue invoices with Hungarian VAT must report the invoice data to NAV, including invoices to consumers, with limited exceptions. The planned e-invoice mandate would cover domestic B2B, intra-EU B2B and B2G, while paper invoices would stay possible for consumers and non-EU buyers.
How it works
Invoicing program creates the invoice and its XML data → software sends the data to NAV through the Online Szamla API using a technical user → NAV validates the data and returns a status → invoice is delivered to the buyer in any agreed format → NAV uses the data for VAT risk analysis
System type
Real-time reporting
Invoices are reported to the tax authority as they are issued, or very soon after.
Public sector (B2G)
Reporting via Online Szamla; no separate Peppol rule
Business to business (B2B)
Real-time reporting since 2018; e-invoice mandate planned
Consumers (B2C)
Invoice data reported in real time
Key dates for Hungary
- Jul 2018Online Szamla starts: invoice data reporting to NAV in real time for larger domestic invoices
- Jul 2020Reporting threshold removed: data for all invoices between Hungarian VAT-registered taxpayers must be reported
- Jan 2026Public consultation on the ViDA and e-Invoicing concept paper by the Ministry of National Economy and NAV closes (20 Jan 2026)
- Jul 2030EU ViDA digital reporting requirements for intra-EU B2B supplies apply (EU-level date)
What the invoice contains
Invoices are reported as structured XML data under the NAV Online Szamla schema (version 3.0), which replaced version 2.0. The invoice sent to the buyer can still be paper, PDF or another electronic form. The tax number of the supplier and, for domestic business customers, of the buyer must be given. NAV validates each submission and returns a processing status, and rejected data must be corrected and sent again.
What your ERP has to deliver
The invoicing or ERP software must build the NAV XML, authenticate with technical user credentials and signing keys, and send each invoice at the time of issue. It needs to read back NAV's processing status and handle errors, corrections and credit notes as new linked data submissions. Hungary's concept paper says the current Online Szamla data structure will not be updated to the European standard, so systems should expect a later change to EN 16931 XML once the mandate is final.
The data flow, step by step
Practical insights
- Real-time reporting in Hungary is a reporting duty, not an invoice-exchange mandate. The buyer receives an invoice in whatever format was agreed, and NAV receives a separate data copy.
- The planned model is a five-corner one (seller, seller's provider, buyer, buyer's provider, tax authority). In that model the XML would be the legally authentic invoice, and any human-readable image would have to match it.
- The concept paper describes Peppol as optional. It says Hungary should join the network, but the tax authority would not provide invoicing through it.
- The concept paper proposes that buyers send data on received domestic invoices within 5 days. This is a proposal that may change after consultation, but it would give NAV two views of each invoice.
Common pitfalls
- Treating a PDF sent to the customer as the only compliance step and forgetting that the data must reach NAV through the API at issue.
- Leaving old interface versions or expired technical user credentials in use, which causes rejected submissions.
- Assuming the 2030 ViDA date is also the Hungarian domestic go-live date. Official Hungarian documents reviewed give no domestic date yet.
Linked obligations in Hungary
e-Invoicing Hungary: questions, answered
Official sources
Keep this guide
Download the Hungary e-Invoicing guide as a PDF. It has the same content as this page.