Hungary

Mandate Live Updated 2026-10-131 change this quarter

Baseline

NAV Online Invoicing System (Online Szamla) - real-time invoice data reporting

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.

Key Dates

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)

Who is in scope

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.

Process

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

Official Sources

NAV - ViDA implementation in Hungary (concept paper) NAV - ViDA consultation announcement NAV - Booklet 18: Basic rules of issuing invoices and receipts

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