E-invoicing in Hungary: deadlines and rules

At a glance

Hungary has required real-time reporting of all invoices to the NAV (Online Számla, XML 3.0) in phases from 2018 to 2021. E-invoice mandates exist only by sector (electricity and gas since July 2025, water since January 2026); a general B2B mandate is a concept without legislation.

Verified: 15 Oct 2026

Who is affected

Scope: No general B2B receiving obligation

Issuing phases

• 1 Jul 2025 Sector mandate; no turnover threshold law Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary

  Electricity and gas suppliers invoicing non-private buyers

• 1 Jan 2026 Sector mandate; no turnover threshold law Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary

  Water suppliers (Gov. Decree 159/2025)

• 2030 None (concept stage) proposed Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
  ⚠ unverified

  We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

  General domestic B2B e-invoicing (EN 16931, Peppol, buyer-side reporting within 5 days)

  Concept consulted in Nov 2025, not enacted. The year is the earliest plausible value among 2027, 2028 and 2030 in the sources.

Model and platform

Hybrid (public platform plus private providers)

Platform: NAV Online Számla (Real-Time Invoice Reporting, RTIR)

Invoices are exchanged freely between parties; invoice data is reported to the tax authority in real time through the NAV Online Számla interface.

Formats and networks explained

Formats

Channels and accreditation

Vendor accreditation

No accreditation · Required: no

Not covered by the research. Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary

Receiving: how invoices reach you

Receiving duty: No mandate today none Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary

Sending: what buyers expect

• 1 Jul 2025 Sector mandate; no turnover threshold law Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
• 1 Jan 2026 Sector mandate; no turnover threshold law Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
• 2030 None (concept stage) proposed Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
  ⚠ unverified

  We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

Formats to produce: NAV Online Számla XML

Public sector

Public-sector e-invoicing since 18 Apr 2019 law Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary

Not captured in research

Formats: EN 16931

EU baseline from Directive 2014/55/EU: central government bodies receive EN 16931 invoices from 18 Apr 2019. The national platform and transposition date were not captured.

Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.

Reporting

2018 law Source: VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary

Real-time reporting of all invoices to NAV via Online Számla, phased in 2018 to 2021. B2C receipt-data reporting from 1 Sep 2026.

Archiving

Retention period: 8 years Source: Jogtár (Wolters Kluwer, consolidated Hungarian law) · 15 Sept 2026 · verified 16 Oct 2026 · secondary

The period starts: Accounting: not stated in the act; VAT: tied to the limitation period (about 5 years from the end of the year the return was due)

• Accounting Act C/2000 §169: 8 years (secondary source). VAT Act CXXVII/2007 §179 ties retention to the tax limitation period (about 6 years), so 8 years governs.
• Records must be kept at the place reported to NAV (Art. §78); electronic documents may only be kept electronically (§179(2)). Online Számla reporting does not replace the taxpayer's own retention.

Integration points

• NAV Online Számla interface (Every issuer, via software): Real-time invoice data reporting.

Common accounting and invoicing tools

Számlázz.hu · Billingo · Kulcs-Soft · RLB

What this means for you

Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.

Check my obligations for Hungary

Deadlines

Sources

1. 2007. évi CXXVII. törvény az általános forgalmi adóról, §168/A, §179 · Jogtár (Wolters Kluwer, consolidated Hungarian law) · 15 Sept 2026 · verified 16 Oct 2026 · secondary
2. Hungary e-invoicing 2026: key dates, RTIR, sector mandates and compliance requirements · VATupdate · 2 May 2026 · verified 15 Oct 2026 · secondary
3. E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
4. Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

Unverified items

We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

• General B2B mandate date: 2027, 2028 and 2030 all appear in sources; the 2030 value is the earliest plausible and the concept is not enacted.
• B2G: the research does not describe Hungarian B2G rules; the EU Directive 2014/55/EU baseline is shown, platform and transposition date not captured.
• Vendor accreditation, penalties and small-business rules are not covered by the research.
• onlineszamla.nav.gov.hu was cited as the official source but no deep link was captured.
• Retention: the 8-year accounting period (Act C/2000 §169) could not be read on njt.hu; secondary sources only.