- The National Tax and Customs Administration of Hungary (NAV) is responsible for eInvoicing regulation in Hungary.
- The Act CXXVII of 2007 on Value Added Tax allows for electronic issuance of invoices.
- The Act LXXXIII of 2018 mandates real-time invoice reporting for domestic eInvoices, and was later amended in 2021 to include intra-community transactions.
- The regulation applies to central, regional, and local contracting authorities for receiving and processing, and to economic operators for submitting.
- The European standard on eInvoicing is fully implemented through the NAV Online Invoicing System, which is a centralized platform enabling real-time eInvoice reporting.
- The legislation also specifies the rules related to electronic invoicing, including the use of electronic signatures and time stamps, or Electronic Data Interchange (EDI) systems to ensure authenticity and integrity of eInvoices.
Source ec.europe.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
