Hungary is one of the pioneers of CTC systems in Europe. Since 2018, VAT-registered businesses have been required to report invoice data in real-time to the Hungarian tax authority NAV (Nemzeti Adó- és Vámhivatal). Since 1 January 2021, this obligation applies to all B2B and B2C transactions, regardless of the invoice amount.

An important distinction: in Hungary, the e-invoice itself is not mandatory, but the real-time data reporting of invoice data is. Businesses may deliver their invoices to customers in any way they choose (paper, PDF, e-invoice), as long as the structured invoice data is submitted to NAV within the prescribed deadline.

The rollout of the RTIR system (Real-Time Invoice Reporting) took place in phases:

The reporting obligation now applies to all invoices, regardless of amount, VAT amount or transaction type.

The Hungarian system differs fundamentally from pre-clearance models such as the Italian SdI or the Romanian RO e-Factura. NAV Online Számla is a post-audit system: the invoice does not need to be approved by the tax authority in advance. Instead, the invoice data must be reported in real-time, so that NAV can analyse the data for VAT control purposes.

The process step by step:

1. The sender creates an invoice (in any format)
2. The structured invoice data is sent in NAV XML v3.0 format to the Online Számla platform
3. NAV receives and registers the data
4. The invoice itself is delivered to the customer separately (paper, PDF, e-invoice)

Invoice data must be reported on the day of issue, or by the next working day at the latest if the invoice was issued outside office hours.

Hungary uses its own XML schema for data reporting: NAV XML v3.0. This is not a UBL or CII format, but a proprietary schema specifically designed for the Hungarian reporting system. The schema contains detailed fields for VAT calculations, product categories and transaction types.

For B2G transactions above the European procurement threshold, the EN 16931 standard applies, in accordance with the EU directive on e-invoicing for public authorities.

In addition to the general reporting obligation via NAV Online Számla, Hungary has a sectoral B2B e-invoicing mandate: since 1 July 2025, businesses in the electricity and gas sector are required to issue electronic invoices for B2B transactions.

Hungary also operates the EKAER system (Electronic Trade and Transport Control System, introduced in 2015). This system requires real-time reporting of road freight transport to the Hungarian tax authority, for both dispatch and arrival.

In line with ViDA, Hungary is expected to launch a voluntary e-invoicing test environment in 2028 for broader B2B application beyond the energy sector.

Hungary is connected to the Peppol network, but its use is not mandatory for domestic transactions. Peppol is primarily used for cross-border invoice exchange. Domestically, NAV Online Számla reporting remains the mandatory element, regardless of which channel you use for invoice delivery.

The sanctions for non-compliance are substantial:

• Up to HUF 2.000.000 per invoice (approximately € 5.000) for failing to report or incorrectly reporting invoice data
• NAV can impose fines per individual invoice, which quickly adds up for large volumes

Because Hungary does not mandate the e-invoice itself but rather the data reporting, the challenges primarily lie in correctly submitting data to NAV. eConnect can support you in the following ways:

• Peppol routing: invoices to Hungarian recipients with a Peppol registration are automatically routed via the Peppol network
• Advice: eConnect can advise you on the reporting obligation and how it connects with your existing invoicing process

The NAV Online Számla reporting itself requires a direct connection with the Hungarian platform. This requires a local integration or a specialised service provider.

Want to learn more about invoicing to Hungary via eConnect? Get in touch with our team.

• E-invoicing Romania
• Continuous reporting and CTC models
• ViDA: VAT in the Digital Age
• What is Peppol and how does the network work?