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Hungary live invoice reporting RTIR

Real-time invoice reporting phased to pre-filled VAT returns plans suspended

Hungary first introduced live invoice reporting in July 2018 for B2B transactions above HUF 100,000. The regime has since been extended to all transactions – B2C consumer (April 2021) and the threshold withdrawn (June 2020).

All taxpayers are required to complete Hungarian real time invoice reporting (RTIR), including non-residents with a local VAT registration.

The Hungarian National Tax and Customs Administration (NAV) provide an upload portal for invoice submissions, KOBAK. There is also a free mobile invoice creation app available. There is no preclearance requirement with NAV such as is required with the Italian SdI e-invoice model. RTIR is essential a live invoice transaction data upload – not e-invoicing.

The data from RTIR will be used for Hungarian draft VAT returns – although this has been postponed twice. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

What transactions should be reporting to Hungary real time reporting?

  • B2B domestic, including domestic reverse charge;
  • B2C distance sales not reporting in OSS (see below)
  • Exempt domestic supplies;
  • B2B Intra-community supplies;
  • Exempt domestic supplies;
  • B2C domestic (since 1 April 2021)
  • Exports; and

OSS reporting exempted

Following the introduction of the One-Stop-Shop distance selling return for pan-EU sales, any transaction reported through this new return is exempted from RTIR

Real-time Hungarian invoice submission process

Invoices can be uploaded individually or in batches of up to 100 in XML format. Generally, invoices should be submitted the day they are issued to the customer. When submitting, firstly an electronic invoice submission token will be issued to the tax payer. This must be then used with the upload of the locked invoice(s) batch. The token is only live for approximately 5 minutes. KOBAK will reply per invoice with one of the following: Accept; Reject and error; Warning. An electronic reference number is issued against the invoice. However, this does not need to be printed on the invoice as is just a reference for potential future audits. Errors must be resubmitted electronically or manually within three days of the original submission

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 Jan 2024 Polish 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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