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Hungary e-invoicing

EU · Real-time invoice reporting

Hungary mandates real-time invoice data reporting to NAV rather than a structured e-invoice format — in force and comprehensive since 2021.

Live now

Applies to

B2B, B2C

January 1, 2021

Next phase deadline

Real-time reporting live

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in Hungary (registered office, branch or fixed establishment)?

Do you issue domestic B2B invoices in Hungary?

Hungary: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside Hungary's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for Hungary

With no establishment and no registration or trade in Hungary, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Hungary.

In scope — issue structured e-invoices in Hungary

As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since 2021). Set up your platform/format and test before you rely on it.

In scope to receive in Hungary

Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since 2021). Confirm your receiving capability first.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

1 July 2018

Real-time invoice reporting begins

RTIR reporting to NAV began for larger invoices.

Done

1 January 2021

All invoices

Real-time invoice data reporting to NAV was extended to effectively all invoices, including B2C and intra-EU.

Done

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2C

Model

Real-time invoice reporting

Formats

NAV XML (RTIR)

Region

STATUS

Live now

Scope

Not a structured e-invoice mandate but a real-time invoice data reporting (RTIR) obligation to NAV for effectively all invoices since 2021.

Penalties & grace period

Fines up to HUF 500,000 per unreported invoice under the RTIR rules.

Latest e-invoicing coverage – Hungary

News, guides and rulings tagged for this country.

Alertas

March 13, 2026

Reforma de la facturación electrónica ViDA en Hungría: cambios obligatorios en el IVA

Read the full Hungary guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail.

Read the guide →

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