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eInvoicing Documentation

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eInvoicing in Hungary

Responsible

National Tax and Customs Administration (NTCA)

Legislation

There is no specific national eInvoicing legislation. Act CXXVII of 2007 on Value Added Tax states that invoices can be printed or issued electronically.

Real-time invoice reporting obligation came into force on 1 July 2018.

Transposed the Directive 2014/55/EU

YES

Use of the extra year for compliance of non-central entities (by )

NO

Voluntary for

Submitting: Economic operators
Receiving and processing: Central, regional and local contracting authorities

Standard(s)

No particular standards in use

Platform

No eInvoicing platform available

Use of CIUS and/or Extensions

NO INFO AVAILABLE

Legislation

There is no eInvoicing legislation in place in Hungary.

According to section 174 of the Act CXXVII of 2007 on Value Added Tax, an invoice may be printed on paper or issued electronically.

Section 175 of the aforementioned Act lays down the rules related to electronic invoicing. According to this section, contracting authorities should accept eInvoices if the authenticity of the origin of the eInvoice and the integrity of its content are guaranteed.

Economic operators can ensure these requirements by means of an advanced electronic signature [1] and time stamps [2] or by making eInvoices available through electronic data interchange (EDI) systems.

On 1 July 2018 the Hungarian real-time invoice reporting obligation came into force. The new obligation will require that any taxpayer registered for VAT purposes in Hungary, issuing an invoice with a VAT amount greater than or equal to HUF 100,000, to report the invoice data automatically, electronically, immediately and without human intervention to the Hungarian tax authority. The new live reporting scheme will replace the existing domestic sales ledger listing, which is filed monthly with the VAT return. This new obligation will require companies to adapt their invoicing and ERP systems in order to produce the XML file that must be transmitted to the Hungarian tax authorities’ website without human intervention.

eInvoicing platform and management solutions

There are no centralised platforms to process eInvoices in Hungary. 

Approach for receiving and processing

Contracting authorities and economic operators should decide on the solution to submit, receive and process electronic invoices in a prior written agreement with a detailed technical description of EDIs' data, system and format to use. In addition, economic operators should ensure that a summary document is sent to the contracting authority stating the eInvoices issued during the given month. 

Status on the implementation of the European Standard on eInvoicing (EN)

There is a real time reporting system in use in Hungary, which promotes eInvoicing implementation and a platform was built to support its use.

Additional information

The implementation of Directive 2014/55/EC on electronic invoicing in public procurement is in progress.



[1] Advanced electronic signatures should be certified by qualified service providers registered according to specific legislation.

[2] Time stamps show the time when an eInvoice was created. 


Are you aware of further developments on eInvoicing B2G in this country? Contact us via the link Something wrong with this page? at the bottom of this page.
You can also access the 2016 and 2017 eInvoicing Country Sheets via the eInvoicing User Community.

NOT VALIDATED BY THE EMSFEI MEMBER

Last updated:  Jul 03, 2019 16:52