Learn about e-invoicing in Hungary as of 2025

As of January 1, 2025, Hungary has mandated electronic invoicing for all commercial transactions involving electricity and natural gas. This mandate applies to all suppliers, marketers, distributors, and transmission system operators, as well as non-consumer entities, such as associations, NGOs, and societies.

To implement this mandate, two decrees that took effect on the same date have been amended. Specifically, government decree no. 273/2007 stipulates the obligation of energy traders to issue electronic invoices to Hungarian taxpayers engaged in substantial B2B economic activity. Concurrently, government decree no. 19/2009 mandates gas suppliers to utilize electronic invoices exclusively for non-residential users.

The recent directives necessitate that business entities engaged in transactions with energy and gas suppliers possess the capability to receive electronic invoices and to file them in accordance with the most recent legislation.

This is how electronic invoicing has changed in Hungary

As of April 18, 2019, all Hungarian government agencies must start accepting electronic invoices. This is part of a change to the law on public procurement in Hungary. The law is called Act CXLIII of 2015 on Public Procurement in Hungary. It follows the European directive 2014/55/EU on e-invoicing in Europe. This change means that authorities must accept and process electronic invoices in XML format.

The Hungarian government had been trying to make things digital in the country's public bodies for years, and the introduction of e-invoicing was a key step in this process. The National Tax and Customs Administration was chosen to handle this.

The Hungarian government has been trying to make the country's public bodies digital for several years, and the introduction of the e-invoice is a key step in this process. The National Tax and Customs Administration (NAV) was chosen to lead this change.

Also, private companies whose VAT was more than HUF 100,000 (about €320) had to submit their invoices electronically through the NAV system.

In 2021, an amendment to Act LXXXIII expanded this requirement to all business-to-business (B2B) and business-to-consumer (B2C) transactions.

This change led to the introduction of NAV version 3.0. With this change, companies can send their electronic invoices directly to NAV. Once they do, the invoices will be available to the customers.

As of June 1, 2023, to improve security, secondary users will need to use 2-step authentication to log in to the NAV platform.

The new e-invoicing platform in Hungary: eVAT

As of January 1, 2024, the Hungarian tax authority officially launched its new e-invoicing platform, eVAT, with the objective of reducing costs for taxpayers, minimizing errors, and addressing the VAT gap in Hungary.

This system replaces the monthly submission of control returns and is based on real-time invoice reports and information provided by tax cash registers. The platform is designed to equip taxpayers with analytical tools for the examination of their VAT data, with plans for future expansion to encompass additional return types.

The Hungarian National Tax and Customs Administration (NAV) has proposed two primary approaches to the utilization of eVAT, tailored for small and large taxpayers, respectively.For the former group, the NAV has made available a portal with free online access, enabling the review, adjustment, addition of new transactions, and approval of the draft VAT return.

For taxpayers with more substantial financial transactions and those with more intricate business models, a system based on standard tax codes, known as Machine-to-Machine, has been developed. This system enables the linkage of records and tax codes, thereby facilitating the submission of comprehensive transaction details through an API, thus enabling significantly more precise transaction control.

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Key numbers

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+30 years

of experience
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+750 MM

€/year managed
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3 Millions

active users
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+1.000 M

documents/year exchanged
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+200.000

connected companies
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113

countries with exchange

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