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Electronic VAT Compliance

RTIR in Hungary, invoice real-time information reporting

The RTIR system affects all businesses registered in Hungary for VAT purposes.

The system proposed by the NAV for submitting VAT data has been in operation since 1 July 2018. It makes it mandatory to file an electronic declaration of invoice data issued with an aggregate value of more than HUF100,000 (€320).

Update: New RTIR version

Hungarian tax authority has published some updates regarding RTIR evolution for 2019. Versions 1.1 and 1.2 to be released in the first quarter of 2019 are expected to be changed for interface version 1.3 in the third or fourth quarter of 2019.

All taxpayers are free to choose the version they wish to use to supply invoice data until the introduction of version 1.3, with the following restrictions:

  • Version 1.1 will be available in test and live environment from January 2019 (both at documentation and application level).
  • Documentation 1.2 and XSD level WERE expected to be released in January 2019, but it seems NAV has some delay on it as it is still not published.
  • From the end of April 2019, XSD 1.0 may not be used for data supply anymore, invoice data supplies sent through this version will be rejected without processing.
  • If an invoice data supply was made in the higher version, then data of a possible invoice modification can only be supplied in at least the same level version (not lower).

Businesses affected

The system is mandatory for all invoices that include VAT in excess of 100,000 HUF (around 320 Euros. This requirement will affect all businesses registered in Hungary for VAT purposes.

Information and deadlines

Connection with the Hungarian tax authority (HU TA) will take place via the web service. Each user will have to register at the HU TA system and create a technical user in order to be able to send data to the online platform. The HU TA will return a status of each report for invoices sent.

The VAT data report will take place immediately and electronically, without human intervention.
 

Format

The format required for sending the invoice data is XML.

However, businesses should have their systems ready to send SAF (standard audit files) when required by the tax authority. This information will include:

  • General accounting, customers, suppliers and VAT.
  • Accounts Receivable.
  • Accounts payable.

Reporting on the status

The NAV will perform a validation of each document and, if it meets the established requirements, will return a message to the sender with the status of each invoice sent.

This message will be electronic and in XML format, it is possible to integrate these replies into the ERP application of the issuer for greater ease and speed in processing the information.

The NAV will report three notifications: a technical error which prevents the NAV from accepting the invoice; warning of a semantic error, but one that does not prevent the invoice from being accepted; and confirmation of acceptance of the invoice.

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