The Hungarian National Tax and Customs Administration (NAV) has initiated a public consultation on implementation of a new\u00a0mandatory Business-to-Business (B2B) and Business-to-Government (B2G) e-invoicing and e-reporting system. This proposed system represents a significant shift from the current real-time invoice reporting (RTIR) model to a full e-invoicing mandate, aligning Hungary’s digital tax landscape with the European Union’s broader “VAT in the Digital Age” (ViDA) initiatives.<\/p>\n
The consultation invites feedback from businesses, taxpayers, and software providers regarding the proposed changes until 20th January 2026.<\/p>\n
Key Proposed Changes and Features<\/strong><\/p>\n The new system aims to streamline the current process where businesses report invoice data in real-time, but still issue invoices in various formats (including paper or PDF). The key features of the proposed mandatory e-invoicing system include:<\/p>\n – Mandatory B2B and B2G E-Invoicing:\u00a0All domestic B2B and B2G transactions will require the issuance of structured electronic invoices. Timeline<\/strong><\/p>\n Hungary has been a leader in digital tax administration since 2018 with its robust RTIR system (Online Sz\u00e1mla platform), which requires all VAT-registered businesses to report invoice data to the NAV in real-time. This system has been effective in reducing the VAT gap, and the new mandate is the next step in the country’s digital transformation.<\/p>\n The current public consultation is ongoing, and the tax authority will review all comments from stakeholders. The specific go-live date for the full mandate is still to be determined based on this feedback, but the government is moving forward with phased implementations in specific sectors:<\/p>\n – 1st July 2025: Mandatory e-invoicing came into effect for transactions within the electricity and natural gas sectors for non-private individuals.<\/p>\n – 1st January 2026: Mandatory e-invoicing will be introduced for water utility services to businesses.<\/p>\n Impact on Businesses<\/strong><\/p>\n Businesses operating in Hungary should take following key steps to prepare for these changes:<\/p>\n – System Upgrades:\u00a0Companies must adapt their ERP and accounting software to handle the new structured e-invoicing format and exchange methods (likely Peppol). The public consultation offers a vital opportunity for businesses to provide input and help shape the final implementation of Hungary’s advanced e-invoicing system.<\/p>\n ","protected":false},"excerpt":{"rendered":" The Hungarian National Tax and Customs Administration (NAV) has initiated a public consultation on implementation of a new\u00a0mandatory Business-to-Business (B2B) and Business-to-Government (B2G) e-invoicing and e-reporting system. […]<\/p>\n","protected":false},"author":239137924,"featured_media":12724,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1451],"class_list":["post-12721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-hungary-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/12\/hungrev_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3jb","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/comments?post=12721"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12721\/revisions"}],"predecessor-version":[{"id":12726,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/posts\/12721\/revisions\/12726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media\/12724"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/media?parent=12721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/categories?post=12721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/de\/wp-json\/wp\/v2\/tags?post=12721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n– Adoption of Peppol:\u00a0The Peppol Network is planned to be the primary method for e-invoice exchange, moving towards a standardised and secure channel.
\n– Structured Format:\u00a0The new mandate will require a specific, structured electronic format, contrasting with the current flexibility in format for the RTIR system.
\n– Exclusion of B2C:\u00a0Business-to-Consumer (B2C) transactions are currently excluded from the proposed mandate.<\/p>\n
\n– Compliance:\u00a0Ensuring compliance with the new rules is crucial to avoid potential penalties. Businesses should monitor NAV’s official announcements and technical documentation available on the\u00a0NAV website.
\n– Efficiency:\u00a0The transition, while requiring initial investment, is expected to streamline invoicing processes and provide greater efficiency in the long run.<\/p>\n