Documentation on Hungary

Hungary's e-invoicing rules explained — no general B2B or B2C e-invoicing mandate (an e-invoice needs the buyer's consent), but real-time invoice data reporting to NAV's Online Számla system for every invoice since 4 January 2021, in the NAV XML v3.0 schema. B2G receipt of EN 16931 invoices since 2019, the energy-sector e-invoice rule, receipt data reporting from 1 September 2026, penalties of up to HUF 1,000,000 per invoice, and the undated ViDA e-invoicing concept.

Complete guide to Hungary's two tax identifiers — the personal adóazonosító jel (10 digits) and the entity adószám (HU + 8 digits). Covers registration, the VAT-code digit, RTIR/Online Számla compliance, EKAER, and fiscal representation rules for foreign businesses.

Learn about VAT (áfa) rules and guidelines in Hungary — registration, the 27% standard rate, invoice requirements, real-time reporting, filing and penalties.