Hungary
HUHungary has no general e-invoicing mandate, but every invoice issued under Hungarian rules is reported to the tax authority’s Online Számla system, and a ViDA concept proposes mandatory EN 16931 e-invoicing.
Guide reviewed .
Invoicing and electronic documents
Online Számla (Online Invoice)
The National Tax and Customs Administration’s (NAV) real-time invoice data reporting system. Invoicing software sends invoice data automatically. It is a reporting channel, not an invoice exchange network.
NAV invoice data XML, interface version 3.0 (not an EN 16931 implementation) · Official source: NAV · Online Invoice interface repository (version 3.0)
Online Számlázó
NAV’s free invoicing application.
NAV invoice data XML · Official source: European Commission · eInvoicing in Hungary
Public-sector receipt
There is no central government e-invoicing platform. Suppliers and contracting authorities use their own invoicing and receiving solutions.
EN 16931 e-invoices in a syntax on the EU list · Official source: European Commission · eInvoicing in Hungary
Peppol
Hungary has no national Peppol Authority. The ViDA concept proposes joining the Peppol network and establishing one, with Peppol optional for businesses. NAV’s own invoicing service would not connect to Peppol.
Peppol BIS Billing where used · Official source: NAV and Ministry for National Economy · ViDA implementation in Hungary (information material)
In Hungary, the obligation that affects nearly every business today is reporting, not e-invoicing. The invoicing system must send each invoice’s data to Online Számla in NAV’s XML format, whether the invoice itself is paper, PDF or structured. Sending a Peppol invoice does not replace this report. See NAV’s 2021 notice.
For the planned ViDA model, follow NAV’s concept page until legislation sets dates. The concept says the current Online Számla data structure will not be converted to the European standard. Instead, the EN 16931 invoice itself would become the data report. Implementers should plan for EN 16931 output, software accreditation and an optional Peppol connection.
Legal guide
B2G · public procurement invoices
Receiving obligation for public buyersUnder section 27/A of Act CXLIII of 2015 on public procurement, contracting authorities must receive and process e-invoices that conform to EN 16931-1:2017 and the EU syntax list. Some categories of contracting authority are excluded. Suppliers are not obliged to send e-invoices.
Official source: Nemzeti Jogszabálytár · Act CXLIII of 2015 on public procurementB2B · business invoices
No general e-invoicing obligationElectronic invoices generally need the buyer’s consent, and EDI invoicing needs a prior written agreement. Electricity and natural gas suppliers must invoice non-household customers electronically from 1 July 2025 under sector decrees, which set no specific format or exchange method.
Official source: European Commission · eInvoicing in HungaryReal-time invoice data reporting
MandatoryDomestic VAT-registered taxpayers report every invoice issued under Hungarian invoicing rules, whatever the buyer’s status. Since 4 January 2021 this includes invoices to private individuals and to buyers in other EU or non-EU countries. Invoices for services reported through the one-stop shop are excluded.
Official source: NAV · Online Számla reporting obligations from 4 January 2021Reporting deadlines and Standard Audit File
MandatoryInvoicing software reports automatically. Invoices on preprinted forms are reported within four calendar days, or by the next day when the VAT is HUF 500,000 or more. Businesses must also be able to produce a standard audit file on request.
Official source: European Commission · eInvoicing in HungaryViDA implementation
Proposed concept, no start dateNAV and the Ministry for National Economy propose mandatory e-invoicing for domestic B2B and intra-EU B2B transactions, in EN 16931 XML, with accredited invoicing software and pre-validation. Buyers would confirm receipt within five days. Paper would remain possible only for private persons and non-EU buyers. The concept is not law and may change.
Official source: NAV and Ministry for National Economy · ViDA implementation in Hungary (information material)
Timeline
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Online Számla starts
Real-time reporting of invoice data begins for invoices above a VAT threshold (historical).
Official source: European Commission · eInvoicing in Hungary -
Public buyers must accept e-invoices
The amendment inserting section 27/A into the public procurement act takes effect (historical).
Official source: Nemzeti Jogszabálytár · Act LXXXIII of 2018 amending the public procurement act -
Reporting threshold abolished
Invoices to domestic VAT-registered buyers are reported regardless of the VAT amount (historical).
Official source: European Commission · eInvoicing in Hungary -
Reporting covers all buyers
Invoices to private individuals and foreign buyers come into scope (historical).
Official source: NAV · Online Számla reporting obligations from 4 January 2021 -
ViDA concept consultation opens
NAV invites comments on the e-invoicing concept until 20 January 2026 (historical).
Official source: NAV · ViDA consultation announcement -
Updated ViDA concept published
NAV publishes the concept updated after consultation, in Hungarian, English and German. No start date is set.
Official source: NAV · ViDA concept documents - Upcoming at review
EU digital reporting for intra-EU supplies
Upcoming EU requirement under Directive (EU) 2025/516 (ViDA), mainly for cross-border B2B supplies.
Official source: European Commission · VAT in the Digital Age (ViDA)
Peppol in Hungary
- Directory participants
- 81
- Document families
- 9
Peppol Authority: OpenPeppol.
1 certified service provider based in Hungary.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 65 participants
- 63 participants
- ApplicationResponse28 participants
- CrossIndustryInvoice12 participants
- 4 participants
- 2 participants
- 2 participants
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.