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Hungary Real Time Invoice Reporting (RTIR)

Hungary introduced the implementation of the Real-Time Invoicing Report(RTIR) in 2018 which from that date expanded the scope to include all taxpayers above the threshold of 100,000 HUF. All taxpayers are bound to comply with the requirements and use the mandatory format that is set by the NAV.

The Hungarian Real-Time Invoicing Report (RTIR) has come into effect in 2018. Since then, all companies and taxpayers including non-residents who have a local VAT registration must provide invoice data to the Hungarian tax authority which is called NAV. Before, the taxpayers with a minimum VAT amount of 100,000 HUF were obliged to provide invoice date to the tax authority, however, this threshold is no longer in effect. Since 1st of July 2020, for domestic taxpayers all transactions can be reported to the tax authority no matter what the amount of VAT is.The use of e-Invoicing  is allowed in the RTIR and data from the issued invoices are required to be disclosed in the RTIR system. The required data that needs to be reported with RTIR needs to transmit in XML format including followings:

  • Invoice Type
  • Genuine Invoice Details
  • Modification Invoice Details
  • Exact Time, the Endpoint Identifier
  • Manufacturer’s Name, Software Name, Version Number

As of  April 2021 the use of the NAV Online Invoicing System is mandatory for all taxpayers in order to submit invoice data. The followings are also included:

  • Providing the Hungarian, European, and non-European VAT ID’s together is not possible anymore, only one can be used
  • For differentiation between invoices that are sent to Hungary, EU, or non-EU countries, the customer information field is adapted
  • Personal data must not be included in the B2C invoices

NAV XML schema V3.0 needs to be used for reporting by the taxpayers. Regarding the B2B and B2C transactions, the following types need to be reported:

  • Export transactions
  • B2B domestic transactions
  • B2B intra-community transactions
  • B2C domestic transactions
  • Exempt domestic transactions
  • B2C distance sale transactions

Even though e-Invoicing is not mandatory, the XML file which complies with the RTIR can be delivered to the customer by the tax authority and used as an e-Invoice. The e-Invoice is required to be indicated by the issuers, and a hash value needs to be generated and inserted into the XML file. Except the mandatory data for RTIR, all datas for invoices need to be included in the XML file. When using a billing or accounting software, after the preparation the data of invoice should be transmitted immediately to the government. The software must meet the requirement of the reporting. Without any manual intervention, the submission process should be automated by using accounting, ERP or billing systems over the internet. Besides, automation of data reporting is reducing the burdens for users. The penalty for not complying with RTIR is up to 500,000 HUF per invoice.

How can SNI help you?

SNI Hungary Real Time Invoice Reporting solution is obtained the necessary information from the financial data in the customer's ERP system and converted into the desired XML file as specified in the regulation. The generated XML file is sent to NAV within the given time.