The RTIR system affects all businesses registered in Hungary for VAT purposes. The system proposed by the NAV for submitting VAT data has been in operation since 1 July 2018.
As of January 2021, the NAV Hungarian tax authority will compel all taxpayers to use XML version 3.0 in electronic invoices for online reporting. The RTIR (“Online Számla”) schedule of obligations has also been amended.
Starting January 2021
- All resident taxpayers must use XML version 3.0 in their online invoicing reports.
- Businesses registered in Hungary for VAT purposes will have to report the invoices they issue to individuals (B2C) as well.
- Businesses must declare export invoices, both intra- and extra-EU.
Source Edicom
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