Regulatory updates - Hungary
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
RTIR and Post-audit
Mandatory Infrastructure:
– RTIR: Online Szamla
– e-Invoice: No infrastructure
Mandatory Format:
– NAV XML version 3.0 for e-invoicing via Online Számla
– N/A for the rest
Mandatory for Issuing:
– RTIR: All suppliers
– e-Invoice: No explicit requirements
Mandatory for Receiving:
Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– Standard: 5 years
– Accounting purposes: 8 years
Archiving Abroad:
Allowed under conditions