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Hungary suspends eVAT pre-filled returns plans

Second postponement for pre-completed VAT returns due to ongoing COVID-19 crisis; no clear plans to set implementation date

The Hungarian tax and customs authority, NAV, suspended the introduction of pre-filled VAT returns, eVAT. Based on real-time RTIR invoice reporting  regime introduced in July 2018, eVAT, had already been delayed from the Q3 accounting period beginning 1 July to  Q4, starting 1 October.

This move is due to the ongoing COVID-19 crisis. and will continue as long as the country remain in official state of emergency.  It is unclear when the measure will be reintroduced.

Hungary is to join Italy and Spain in offering taxpayers pre-completed VAT returns – eVAT

NAV is promising in the future a richer data service with the delay, with a phased introduction now under consideration to enable taxpayers to better prepare for the (initially) optional pre-completed returns. This will include improved systems interoperability to exchange data between NAV and accounting systems, including fiscal cash registers.

Taxpayers would be able to review their draft return, and M SHEET domestic invoice statement, online and make any adjustments they wish. They must meet the regular VAT submission deadline of 20th of the month following the quarter end.

Since import VAT will not be included until at least January 2023, this will need to be added alongside any missing sales or purchase invoices. At the same time, if a draft return shows purchase invoices the taxpayers does not recognise or things there is an error, then they must reconcile this with their suppliers.

Initially, adoption of the returns will be voluntary. Taxpayers may opt to continue preparing and using their own return processes.

Following the inclusion of B2C invoices in the Hungary live transaction reporting rules RTIR from 1 April 2021 (voluntary for quarter 1 2021), the Hungarian National Tax and Customs Administration (NAV) is starting to compile drafts from the submitted data.

Italy pre-completed VAT returns are due to start in January 2022. Spain’s Agencia Tributaria extended to all taxpayers its draft VAT return tool, Pre303, in February 2021. It was already available to businesses using the SII live reporting regime. Check out the countries that have implemented pre-filled VAT / GST returns around the world.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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