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Hungary SAF-T – 2023?

SAF-HU may be launched start of 2023 following COVID-19 delay

Hungary’s National Tax and Customs Administration (NAV) has launching a pilot of the OECD’s Standard Audit File for Tax (SAF-T). It has already completed a public consultation at the start of 2021. Given the ongoing COVID-19 emergency, it is likely any start date may be in later 2022 or the start of 2023. Hungary has already launched its own version of real-time invoicing reporting in 2018.

SAF-T HU structure

NAV has indicated that a full data spectrum will be requirements, similar to the Polish JPK regime, will be implemented. This will include:

  1. Materdata
    • General ledger
    • Customer data
    • Supplier data
    • Fixed assets
    • Products
    • Analysis table
  2. Transactional data (headers and transactions)
    • General ledger
    • Sales invoices
    • Purchase invoices
    • Payments and settlements
    • Goods movements
  3. Reporting data
    • Stocks
    • Unsettled customer and supplier invoices
    • VAT filings analytics

Hungary has planned to launch draft VAT return service for taxpayers on the back of its live invoice reporting and SAF-T HU, but this has now be suspended indefinitely.

Check which countries have implemented SAF-T.

OECD Standard Audit File for Tax (SAF-T)

The OECD launched v1 of SAF-T as a standard for tax authorities and taxpayers to efficient exchange information. It is XML-based. Over 10 European countries have already adopted it. Before Romania was the last country to launch SAF-T in January 2022. Since May 2005, SAF-T is recommended in the following five formats (per v2, 2010):

  1. General Ledger: journals;
  2. Accounts Receivable: customer master files; invoices; payments;
  3. Accounts Payable: supplier master file; invoices; payments;
  4. Fixed Assets: asset master files; depreciation and revaluation; and
  5. Inventory: product master files; movements.

If you need to complete SAF-T or returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.

Standard Audit File for Tax SAF-T countries

Country (click for details) Date Scope
12 Ukraine Jan 2023 Phased 2023 to 2027 implementation
11 Romania Jan 2022 Mandatory monthly filings initially large taxpayers (due July 2022)
10 Hungary Likely 2023 Potential introduction SAF-T HU
9 EU OSS & IOSS Jul 2021 On-demand for sellers, marketplaces or Intermediaries
8 Norway 2020 Replaced VAT return 2022
7 Angola 2019 On-demand
6 Lithuania 2019 On-demand; residents and non-residents above €30,000 sales threshold
5 Poland 2016 Mandatory, monthly replaced VAT return Oct 2020
4 France 2014 On-demand
3 Luxembourg 2011 On-demand
2 Austria 2009 On-demand
1 Portugal 2009 Monthly for residents only

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