E-Invoicing in Hungary

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

Hungary operates a mandatory Real-Time Invoice Reporting (RTIR) system, managed by the National Tax and Customs Administration (NAV). This system requires businesses to electronically transmit invoice data to the tax authority immediately upon issuance, ensuring full visibility into both domestic and cross-border transactions.

RTIR applies to B2B, B2G, B2C, intra-community supplies, and exports, covering virtually all types of invoices. While the format of invoices exchanged between trading partners is not regulated, data must be submitted in the NAV XML format via a secure API connection.

Businesses issuing receipts via NAV-certified online cash registers are exempt from separate B2C reporting, provided that no invoices are issued.

In addition, sector-specific mandates, such as those for energy suppliers, continue to expand the scope of e-invoicing in Hungary.

This system supports the government’s broader objectives of enhancing digital tax oversight, reducing fraud, and streamlining compliance.

FAQs

Is e-invoicing mandatory for all businesses in Hungary?

Real-time invoice reporting to NAV has been mandatory since 2018, while e-invoicing is only mandatory for the energy sector as of July 2025.

Who is the governing entity overseeing e-invoicing and digital reporting?

National Tax and Customs Administration (*Nemzeti Adó- és Vámhivatal) i.e. NAV*

Is there a phased implementation? What are the key deadlines for e-invoicing compliance in Hungary?

E-reporting has been mandatory progressively for all VAT-registered taxpayers since 2018. E-invoicing has been mandatory from 1 July 2025 for the energy sector, with additional deadlines for other sectors expected to follow.

Is there a national e-invoicing / e-reporting platform in Hungary?

Yes. Hungary operates a single, centralised platform known as the NAV online invoicing system, administered by the tax authority. All VAT-registered businesses, including non-resident suppliers, must transmit invoice data in real time or within 24 hours of issuance. The same platform also functions as the national gateway for public procurement (B2G), accepting EN 16931-compliant electronic invoices.

Do businesses need to register for e-reporting compliance in Hungary?

Yes. Businesses must register as taxpayers on the NAV portal and create a technical user profile to enable automated invoice submission through the system’s API.

Is Peppol available, required, or recommended for e-invoicing in Hungary?

There are no specific rules on how to exchange e-invoices in Hungary, formats or transmission protocols are not specified.

What are the approved e-invoicing formats in Hungary?

Hungary allows the use of XML (NAV RTIR schema), UBL, or signed PDF formats for invoice exchange. However, only NAV XML is accepted for reporting to the tax authority.

What is the process for foreign companies issuing e-invoices in Hungary?

Foreign companies that are VAT-registered in Hungary must report all invoices through the NAV online invoicing system in real time. This includes the submission of XML invoice data for all taxable transactions carried out in Hungary.

What are the e-reporting requirements for cross-border transactions in Hungary?

Cross-border transactions, including intra-EU supplies and exports, must be reported through the NAV online invoicing system in the same structured XML format as domestic invoices.

Is an electronic signature required for e-invoices in Hungary?

Digital signatures are only mandatory for invoices issued in PDF format—but are not required for XML-based invoices submitted via the NAV real‑time reporting system (RTIR).

How should e-invoices be archived to comply with Hungary’s regulations?

E-invoices must be stored in their original, unaltered format for a period of 8 years. The documents must remain accessible, readable, and retrievable for audit purposes from Hungary. Authenticity and integrity has to be ensured and compliant with EU rules.

How can ecosio help my business do e-invoicing in Hungary?

ecosio offers a fully managed connection to the NAV Online Invoicing System, transforming your invoice data into compliant XML and ensuring real-time submission. ecosio’s monitoring platform tracks every document, validates format accuracy, and provides full visibility across your reporting processes.

Country Specs

Mandate Status	Mandatory
Mandate Scope	e-reporting, B2B, B2G, B2C
Model Type	Real-time reporting (RTR)
Government Entity	National Tax and Customs Administration (NAV)
Formats	NAV 3.0 XML, UBL 2.1
Infrastructure / Platform	NAV Online Invoicing System
E-signature Required	Mandatory when invoices are issued in PDF format.
Key Deadlines	1 July 2018: Initial mandate applied to invoices with VAT of HUF 100,000 or higher, requiring real-time submission to the Online Számla system. 1 November 2019: All public sector entities are required to receive and process structured e-invoices compliant with the European standard EN 16931. 1 July 2020: The threshold was removed, extending the mandate to all invoices with any VAT amount. 1 January 2021: The scope was further expanded to include all invoices issued by VAT-registered businesses, regardless of VAT content (e.g., zero-rated or exempt invoices), including B2C, intra-community, export and exempt invoice then ensuring comprehensive reporting. 1 April 2021: The XML schema (version 3.0) was updated, allowing the RTIR XML to also serve as an e-invoice, streamlining compliance. 1 July 2025: First deadlines to mandate e-invoicing in the energy sector, no specific formats defined.
AR Mandatory	As of 1 July 2025, e-invoicing is mandatory for electricity and natural gas supplies to non-private individuals, while it remains optional for other sectors.
AP Mandatory	Since 1 November 2019, public sector entities in Hungary have been required to receive and process structured e-invoices compliant with the European standard EN 16931. Additionally, as of 1 July 2025, e-invoicing is mandatory for electricity and natural gas supplies to non-private individuals, while it remains optional for other sectors.
Peppol Available	No
Domestic Transactions	Yes
Cross-border Transactions	Yes
Archiving Period	8 years
Archiving Abroad	Allowed if accessible from Hungary. Authenticity and integrity has to be ensured and compliant with EU rules.

Contact an expert

Feeling lost or need more info about this e-invoicing mandate? ecosio can help!

Our team of e-invoicing experts is ready to guide you through everything needed to stay compliant—not just with this mandate, but with all current and upcoming e-invoicing requirements worldwide.
Send us your questions. We’ll provide clear, actionable answers!

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