RTIR in Hungary Sends Invoices in Real Time

The connection to the Hungarian Tax Authority (HU TA) is carried out via Web Service.

The VAT reporting data is sent immediately and electronically, without human intervention.

The entire process is automatic. It takes only a few seconds and is fully transparent to the user. This means that accounting and administration departments can continue to work from their usual management systems.

VAT reporting of invoices sent must be submitted electronically, without human intervention, to NAV (National Tax and Customs Administration).

This rule applies to all registered businesses in Hungary for VAT purposes.

Taxpayers must register with NAV.  A tech user is given to their technology provider so that a connection can be established with the Hungarian tax authority.

The format required to send invoice data is XML.

However, companies must have their systems prepared to send SAF (Standard Audit Files) when required by the tax authority. This information will include:

• General accounting, clients and VAT.
• Accounts receivable.
• Accounts payable.

NAV validates each document. If it meets the established requirements, it messages the sender with the status of each invoice sent.

The message is electronic and in XML format. Responses can be integrated into the sender's ERP software for ease and speed of information processing.

NAV can return any of the following notifications: a technical error prevented the invoice from being accepted; a warning of a semantic error but without preventing the invoice from being accepted; and a confirmation of invoice acceptance.