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ERP ReferenceE-invoicing mandates

Country · HU

E-invoicing in Hungary

Last verified · official sources

B2B (domestic)

No mandate

There is no general B2B mandate in Hungary, but a sector-specific obligation applies.

B2G (public sector)

In force

In Hungary, recipients have had to accept and process e-invoices since 1 November 2019; there is no general obligation to send them.

Key facts

Model
Continuous transaction controls / reporting: invoice data is reported to the tax authority in (near) real time or via accredited platforms.
Formats
Network / platform
NAV Online Invoicing System (real-time reporting; can also deliver e-invoices)
Archiving period
Not stated in the sources we checked
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 1 November 2019B2GIn forcereceive only

    All public sector entities must receive and process EN 16931 e-invoices (contracts above EU thresholds); no sending obligation for suppliers

  2. 1 July 2025B2BIn forcesend

    Sector-specific: electricity and natural gas traders, distributors and transmission system operators must issue B2B invoices to non-private customers exclusively in electronic form (no prescribed format)

Details and caveats

No general B2B e-invoicing mandate, but real-time invoice reporting (RTIR) to the tax authority NAV has applied since 2018 and, from 1 Jan 2021, covers all B2B and B2C invoices regardless of amount (plus intra-community and export transactions). Reports must be sent automatically from the invoicing/ERP system at invoicing time or within 24 hours. The RTIR XML can be sent to customers as an e-invoice via NAV if marked as such. EC factsheet last updated Aug 2025.

ERP support in Hungary

FAQ

Is B2B e-invoicing mandatory in Hungary?

There is no general B2B mandate in Hungary, but a sector-specific obligation applies.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Hungary?

In Hungary, recipients have had to accept and process e-invoices since 1 November 2019; there is no general obligation to send them.

Which e-invoice formats and network are used in Hungary?

Formats recorded from official sources: NAV Online Invoicing XML, EN 16931. Network or platform: NAV Online Invoicing System (real-time reporting; can also deliver e-invoices).

Related

Sources

Last verified . Always check the official source before acting.