Return to mapElectronic invoicing and e-Reporting in Hungary
In Hungary, electronic invoicing is not generally mandatory (B2B/B2C), but real-time invoice data reporting (RTIR) to the tax authority (NAV) is required. In addition, starting July 1, 2025, the electricity and gas sector must issue electronic invoices for B2B transactions.
Characteristics of Electronic Invoicing in Hungary
Hungary adopted Directive 2014/55/EU, which requires public administrations to be able to receive electronic invoices that comply with the European standard EN 16931. However, private suppliers are not yet required to issue them, except for regulated sectors such as energy.
The country is moving toward a gradual expansion of electronic invoicing, driven by its RTIR system and increasing integration with the European interoperability framework (Peppol).
Nemzeti Adó- és Vámhivatal (NAV), the National Tax and Customs Administration, is the authority responsible for supervising electronic invoicing and the RTIR system.
Mandatory Use
B2G: Public administrations must accept electronic invoices based on the EN 16931 standard, although suppliers can still use traditional formats. There is no single portal for submission, as each agency can choose its own technical solution.
Energy sector (electricity and gas): As of July 1, 2025, companies in the electricity and gas sectors must issue electronic invoices for B2B transactions. This mandate aligns invoicing with RTIR tax data and ensures full traceability.
Invoice Format
Electronic invoices must be generated in structured XML, supporting the UBL 2.1, UN/CEFACT CII, and PEPPOL BIS 3.0 schemas. A digitally signed PDF may also be used, provided it meets authenticity and security requirements.
Electronic Signature
An electronic signature is only required for PDFs, while structured formats (XML) are considered secure due to the transmission channel. Hungary recognizes certificates issued by qualified trust service providers under the eIDAS Regulation.
Archiving
Invoices must be retained for 8 years, ensuring readability, integrity, and accessibility. Archiving may be electronic, provided the system guarantees traceability and immediate access during audits.
Characteristics of the RTIR e-Reporting System in Hungary
The RTIR (Real-Time Invoice Reporting) system, operational since 2018, is the cornerstone of Hungary’s tax control framework. Since 2021, its scope has covered all invoices, including B2B, B2C, export, and intra-Community transactions.
This model requires all VAT-registered companies, resident or not, to send invoice data in real time to the tax authority via the Online Számla platform.
Invoice Workflow
- Connection to NAV: The company establishes an API Web Service connection authorized by a registered technical user.
- File generation: Each invoice is automatically converted into an XML file following the official schema.
- Validation: NAV verifies the data and returns an electronic message indicating the result (accepted, warning, or error).
- Automatic integration: The entire process is managed from your ERP or accounting system, without manual intervention.
Mandatory Use
RTIR applies to all companies with a Hungarian VAT number, including foreign subsidiaries. Compliance is essential to avoid penalties and ensure the fiscal validity of invoices.
Technical Requirements
- Prior registration with NAV.
- Creation of a technical user and API access configuration.
- Communication tests before going live.
- Ability to generate SAF-T files when requested by the authority.
Reported Information
The XML file includes issuer and recipient identification data, operation type, key dates, taxable base, VAT rates, and totals.
Archiving
XML files and NAV responses must be stored for 8 years, ensuring integrity and availability. Archiving solutions must be certified under eIDAS.
EKAER Transport Document in Hungary
The EKAER (Electronic Trade and Transport Control System), implemented in 2015, registers the movement of goods by road to enhance traceability and combat tax fraud.
Any transport to or from Hungary, whether import, export, or domestic sale, must be reported electronically if it exceeds certain value or weight thresholds or involves high-risk products.
EDICOM provides a complete EDI solution for the EKAER system that automates the entire workflow:
- Automatic generation of the XML document in accordance with regulations.
- Secure data submission to NAV via Web Service.
- Integration with the client’s ERP to synchronize logistical and tax information.
Main Obligations
- Register the operation before the start of transport.
- Provide detailed data: origin, destination, type of goods, quantity, weight, and value.
- Obtain an EKAER number, a unique identifier that must accompany the shipment throughout its journey.
Application Thresholds
- Non-risk products: mandatory declaration if the value exceeds HUF 5 million or the total weight exceeds 2,500 kg.
- Risk products: mandatory declaration if the value exceeds HUF 1 million or the weight exceeds 500 kg.
Non-compliance may result in fines or even the immobilization of the shipment.
Check the Most Frequently Asked Questions
Below are some of the most common questions about electronic invoicing, RTIR tax reporting, and EKAER transport documents in Hungary.
Who is required to issue electronic invoices?
Currently, only companies in the energy sector must issue B2B electronic invoices from July 2025. However, all companies must report their invoices through the RTIR system.
Is there a single platform for B2G invoices?
No, each administration manages its own system and may work with different technology providers.
Do invoices need to be electronically signed?
Only PDF invoices require a qualified electronic signature. XML invoices do not need a signature if transmitted via secure channels.
How long must invoices and reports be retained?
For at least 8 years, ensuring their integrity and accessibility for audits.
How is the connection to the RTIR system established?
Through the official NAV Web Service API. The company must create a technical user, configure its ERP, and perform tests before live operation.
What should be done if an RTIR transmission error occurs?
The system returns an XML message indicating the cause of the error. The ERP can automatically resend the report once corrected.
When is EKAER notification required?
When the established thresholds are exceeded or when high-risk goods are involved.
What advantages does EDICOM offer?
It enables automation of electronic invoicing, RTIR reporting, and EKAER declarations on a single platform, ensuring regulatory compliance and reducing operational costs.
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