| 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 |
| 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 |
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.
[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.
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.
Additional information
The implementation of Directive 2014/55/EC on electronic invoicing in public procurement is in progress.
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.
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Last updated:
Nov 29, 2017 17:08
