E-Compliance Summary-Hungary

Key Mandates, Country Technicality & Terms

Key Mandates

July 1, 2018


Real-time Invoice reporting (SII) is mandated for taxpayers that exceed 100.000 HUF threshold revenue.

July 1, 2018
July 1, 2020

RTIR (threshold removed)

100.000 HUF threshold amount is removed and all domestic transaction is included into the scope.

July 1, 2020
July 1, 2020

RTIR 3.0

B2C invoices are also mandated in the current legislation within the new XML 3.0 version.

July 1, 2020

Country Technicality & Terms

Scope &Invoicing Model

Scope: B2B & B2C transactions must be reported in real-time to(RTIR) the authority.
CTC Model: Post-Audit


Authority: NTCA(NAV)



Signature & Submission Method

Certificate(XML) keys are required to submit the invoice to the authority.


Archiving abroad is also allowed under certain rules.

Key Notes

*The invoices that are posted into the ERP system must be submitted immediately to the authority(in real-time) to comply with the time perspective.

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