Hungary Launches Public Consultation on New E-Invoicing System
Hungary opens consultation on a new e-invoicing system aligned with the EU’s ViDA plan, introducing mandatory B2B/B2G e-invoicing, Peppol access, and prefilled VAT reporting.
The Hungarian Ministry for National Economy (NGM) and the National Tax and Customs Administration (NAV) have opened a public consultation on their proposed national e-invoicing and reporting system, designed to align with the EU’s VAT in the Digital Age (ViDA) framework.
Hungary has long operated a real-time invoice reporting (RTIR) system, but this new proposal marks a significant shift toward mandatory B2B and B2G e-invoicing, fully compliant with the EN 16931 standard.
Key Highlights:
- Scope: Mandatory for domestic and intra-community B2B and B2G transactions.
- Technology: The Peppol network will serve as one of the approved transmission channels.
- Restrictions: Hybrid formats (PDF + XML) and email-based invoicing will no longer be permitted.
- Model: A Decentralised CTC Exchange Model (DRR) will be introduced.
- Sellers and buyers must report complete XML invoices for domestic transactions.
- Buyers have five days from receipt to report invoices to NAV.
- B2C Transactions: Sellers continue reporting, but now via complete XML invoice submissions instead of summary data.
- Paper/PDF Exceptions: Allowed only for B2C and non-EU cross-border transactions. For B2B, XML remains the legally valid format.
- Prefilled VAT Returns: The eVAT (eÁFA) system will generate more accurate prefilled VAT returns using reported invoice data, supported by buyer status reports for reconciliation.
- Accreditation: All e-invoicing service providers and in-house systems must undergo NAV accreditation.
- Peppol Authority: NAV will become a Peppol Authority, overseeing service providers and managing national Peppol access.
Stakeholders can submit feedback until January 20, 2026. Authorities have clarified that this proposal is still conceptual and may evolve during the consultation phase.
