Hungary was one of the first countries in Europe to implement real-time invoice data reporting, launching its mandatory RTIR (Real-Time Invoice Reporting) system through the National Tax and Customs Administration (NAV) in July 2018. Since then, Hungary has progressively expanded the obligation to cover all transaction types (B2B, B2C, intra-community, and export) and is now preparing to transition from real-time reporting to full mandatory e-invoicing, aligned with the EU’s ViDA framework.
Current status: Real-time invoice reporting to NAV is mandatory for all VAT-registered businesses, including foreign entities. Hungary is actively consulting on a full mandatory e-invoicing system that would replace the current RTIR model, with sector-specific mandates already in effect for energy (July 2025) and water utilities (January 2026).
RTIR: How It Works Today
Hungary’s RTIR system requires all VAT-registered taxpayers to report invoice data electronically to NAV without human intervention. The system operates through NAV’s Online Invoice System, which receives structured XML data for every invoice issued. NAV’s Online Invoice System documentation is available at onlineszamla.nav.gov.hu.
Scope of the Current RTIR Obligation
- •B2B domestic: Mandatory since July 2018 for invoices above HUF 100,000 in VAT content. From July 2020, the threshold was removed entirely, meaning all domestic B2B invoices must be reported regardless of value.
- •B2C, intra-community, and exports: From January 2021, the obligation was extended to cover all remaining transaction types, giving NAV complete visibility into every invoice issued by a Hungarian VAT-registered business.
- •Foreign entities: All businesses registered for VAT in Hungary must comply, including non-resident entities without a permanent establishment.
The system processes millions of invoices daily and gives NAV the ability to perform real-time risk analysis and cross-validation of reported transactions, a capability that most other European tax authorities are still working to achieve.
From RTIR to Full E-Invoicing
Hungary is now preparing to move beyond invoice data reporting to full mandatory e-invoicing. NAV launched a public consultation on the new system, which represents a significant evolution from the current model:
- •EN 16931 standard: The new system will strictly adhere to the European e-invoicing standard. The structured XML file will be the only legally valid invoice format; hybrid formats and email-only distribution will not be permitted.
- •Five-corner model: Hungary plans to adopt a model involving the seller, buyer, their respective service providers, and NAV as the central authority.
- •Peppol Authority: NAV has confirmed Hungary will become a Peppol Authority, joining the pan-European network that enables standardised cross-border e-invoice exchange between businesses and governments.
- •Received invoice reporting: A new requirement will mandate that domestic taxpayers report received invoices to NAV within 5 days of receipt.
Sector-Specific Mandates Already in Effect
While the full e-invoicing mandate is still being designed, Hungary has already introduced sector-specific requirements:
- •Energy sector (July 2025): Electricity and gas supply companies must issue e-invoices to all business customers.
- •Water utilities (January 2026): Water supply companies must issue e-invoices to all customers except residential users.
Expected timeline: The government has not yet set a domestic go-live date for the full B2B e-invoicing mandate. A test environment is expected in 2028, allowing voluntary adoption before any mandatory date. The broader timeline aligns with the EU ViDA framework, which mandates intra-community real-time reporting by July 2030.
SAF-T Status in Hungary
Hungary has been preparing to introduce SAF-T as part of its digital tax modernisation but has not yet made it mandatory. Businesses should be prepared to generate SAF-T reports when requested by NAV, though no formal obligation or timeline has been published. Given Hungary’s advanced RTIR infrastructure, SAF-T may ultimately serve as a complementary audit tool rather than a primary reporting mechanism.
Hungary in the European Context
Hungary’s RTIR system has been operational for nearly eight years, making it one of the most mature digital tax reporting platforms in Europe. While countries like Poland are just launching their e-invoicing platforms and France is approaching its September 2026 deadline, Hungary has already accumulated years of real-world experience with real-time invoice data. This gives Hungarian authorities a strong foundation for the transition to full e-invoicing.