All transactions performed in Hungary between domestic taxable persons must be reported in real time. From 4 January 2021, the reporting obligation was extended to each invoice issued (except invoices relating to the One Stop Shop VAT return).
Taxpayers must report mandatory data content, as prescribed by the Hungarian VAT Act, of invoices and correction documents issued through invoicing software. The data must be submitted to the tax authority:
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•ÌýÌýÌýÌý in XML format;
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•ÌýÌýÌýÌý in a predefined manner and data structure;
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•ÌýÌýÌýÌý electronically; and
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•ÌýÌýÌýÌý immediately at the time of issue – ie when the invoicing software finalises the data of the document issued.
In the case of invoices issued by invoicing software, transmission of data is immediate. When handwritten paper invoices are used for
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Web page updated on 17 Mar 2025 13:28