Nemzeti Adó és Vámhivatal - NAV.
e-Invoicing in Hungary
Characteristics of the electronic invoice in Hungary
Currently public companies must be able to receive electronic invoices according to the European Directive. The existence of the sophisticated RTIR tax declaration system enables the Exchange of information related to invoices.
Following European Directives, public administrations must be able to receive and process electronic invoices. The issuance of invoices by government suppliers is voluntary.
UBL 2.1 - UN/CEFACT CII – PEPPOL BIS 3.0 or Signed PDF
Only mandatory for PDF invoices. It is not mandatory to use for invoices sent in UBL 2.1 UBL 2.1 - UN/CEFACT CII – PEPPOL BIS 3.0 format.
The NAV validates invoices through real time reports submitted through the RTIR system.