EU · NAV (Nemzeti Adó- és Vámhivatal)
Hungary
Atlas data current as of
Real-time invoice reporting (RTIR) since 2018; expanded to all B2B in 2020 and B2C in 2021. NAV is a CTC reporting regime — invoice itself is delivered separately to recipient.
// Phased rollout
- 01 Jul 2018 · liveRTIR startInitial real-time reporting for high-value B2B.
- 01 Jul 2020 · liveAll B2BAll B2B invoices regardless of value.
- 04 Jan 2021 · liveAll transactions including B2CFull universal coverage.
// Penalties
Up to HUF 500,000 per non-reported invoice.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory, B2C is mandatory.
- Emit NAV Online Számla XSD (XML)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via NAV Online Invoice 3.0 APIThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 8 yearsArchive the structured original, not a rendering of it.
- Understand the exposureUp to HUF 500,000 per non-reported invoice.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Hungary: HU_INVOICE; NAV API submission via SAP CPI.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Hungary ER + NAV Online Invoice 3.0 connector.
// Frequently asked questions
When does Hungary e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The Hungary mandate is administered by NAV (Nemzeti Adó- és Vámhivatal).
What schema does Hungary use for e-invoicing?
Hungary uses NAV Online Számla XSD (XML). Transmission: NAV Online Invoice 3.0 API.
Which ERPs support Hungary e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for Hungary e-invoices?
8 years from end of tax period.