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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. 

 

 

Update: New RTIR version

As of January 2021, the NAV Hungarian tax authority will compel all taxpayers to use XML version 3.0 in electronic invoices for online reporting. The RTIR (“Online Számla”) schedule of obligations has also been amended.

Starting January 2021

  • All resident taxpayers must use XML version 3.0 in their online invoicing reports.
  • Businesses registered in Hungary for VAT purposes will have to report the invoices they issue to individuals (B2C) as well.
  • Businesses must declare export invoices, both intra- and extra-EU.

 

Businesses affected

This obligation 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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