Hungary

Hungary has one of Europe's most advanced tax-data reporting systems, but it should not be mistaken for a general e-invoicing mandate. Since 2018, NAV, the National Tax and Customs Administration, has collected invoice data from VAT-registered businesses through its Online Számla system. Since 1 January 2021, this covers all domestic invoices, including B2C.

The invoice itself can still be issued on paper, as a PDF or in XML. What is mandatory is the real-time data report to NAV. Structured e-invoicing is mandatory only in limited cases, such as B2B electricity and natural gas supplies since 1 July 2025. NAV and the Ministry for National Economy have outlined a wider framework aligned with EU ViDA rules, but no go-live date has been confirmed.

All VAT-registered businesses issuing domestic invoices in Hungary must report invoice data to NAV. This applies to B2B and B2C invoices, whether they are issued by an invoicing program, a cash register or manually. Domestic invoices to public-sector customers fall under the same reporting obligation.

The separate structured e-invoicing mandate is limited to suppliers of electricity and natural gas to business customers. Other businesses are not generally required to issue or receive structured e-invoices. Non-resident companies should confirm whether their Hungarian VAT registration and the transactions they perform bring them within scope.

Businesses must report the data of each in-scope invoice to NAV through the Online Számla system, using the NAV XML schema version 3.0. Reporting is done by API from invoicing software, or by manual entry in the web interface for manually issued invoices. NAV validates the submission and returns a result. Ordinary PDF invoices are valid as electronic invoices in Hungary when the recipient accepts them, but they do not replace the NAV data report.

Invoices must be retained under Hungarian accounting rules, generally for at least eight years. Digital signatures and pre-approval of each invoice are not general requirements. Businesses should ensure their ERP can generate the reportable data fields, handle NAV error responses and keep reporting separate from any voluntary structured exchange.

The core technical framework is NAV Online Számla, which accepts invoice data in a NAV-specific XML schema, version 3.0. The XML can optionally serve as the e-invoice itself, but it is primarily a reporting format. Peppol BIS Billing 3.0 and EN 16931 are not mandatory national formats for general invoicing. Peppol exchange is voluntary, and a Peppol invoice is not a substitute for the NAV report.

A transformation step is usually needed between a structured invoice and the NAV schema. The framework works the same way for B2B and B2G invoicing: data is reported to NAV, while delivery to the customer remains a separate matter. It is a reporting-based model, not one where invoices need prior approval before issue.

In Hungary, the main challenge is connecting ERP invoice data to NAV's reporting channel. HubBroker's ERP and API integration and data transformation capabilities can help map invoice data into the structure needed for Online Számla workflows and carry validation responses back into your integration flow.

We do not claim a direct government connection, and the exact reporting route would be defined per project. If your customers want structured invoices, we can also deliver EN 16931 and Peppol BIS invoices separately. Inbound PDF supplier invoices can be converted into structured ERP data using IDP.