What is Hungary's NAV Online Invoicing System?
Effective: 2018-07-01 · Authority: NAV (Nemzeti Ado- es Vamhivatal)
Hungary's NAV Online Invoicing System requires businesses to report B2B invoice data to the National Tax and Customs Administration (NAV) in real-time upon invoice issuance. From April 2021 (Phase 3), all B2B invoices with a net value of HUF 1 or more must be reported within 24 hours. The system is one of the most comprehensive real-time invoice reporting mandates globally.
What are the phases of the Hungarian NAV Online Invoicing mandate?
The mandate was introduced in phases: Phase 1 (July 2018) covered invoices with net value above HUF 100,000. Phase 2 (July 2020) extended to all B2B invoices. Phase 3 (April 2021) added inbound invoices (purchases), simplified invoices, and invoices issued to private individuals. Phase 3 also required structured XML invoice data, not just report data.
Frequently Asked Questions
- What is the Hungarian invoice XML schema?
- NAV Online Invoicing uses the Hungarian national schema (schema version 3.0 as of 2021) for reporting invoice data. It captures all invoice fields including line-level data. The schema is separate from EN 16931 and Peppol. Businesses submit invoice XML data to NAV via REST API.
- Does real-time NAV reporting apply to B2C invoices?
- Phase 3 extended NAV reporting to invoices issued to private individuals where the VAT amount exceeds HUF 2,000. Simplified invoices (nyugta) with lower values use a separate reporting regime. B2C invoices below the threshold are reported in aggregate.
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