From 2020.07.01 the rules of ONLINE invoicing

From 2020.07.01 all invoices issued to a domestic company or to a hungarian registered self employed privat person must be reported to the Hungarian Tax authority (NAV). Tax-free and reverse changed VAT invoices also have to be reported. Invoices with a VAT content of HUF 500,000 must be reported within 4 days, and invoices above this amount within 1 day at (invoicing programs provides it automatically).

Due to the above, it is recommended to register an online invoicing program (for free e.g. and no more use the manual account blocks.

To be able to fulfill the online reporting duty in the future it is very important to ask all your customers for their tax number. It will be compulsory part of the outgoing invoice.

We need to pay close attention to asking for invoices only for purchases used in the interest of the business not for all purcheses.

The previous 15-day deadline for issuing an invoice is reduced to 8 days (ie the invoice must be issued no later than 8 days after fulfillment).

From 2021, invoices issued to private individuals and foreign customers (ie all invoices) must also be reported.

Where a cash register operates but the buyer requests an invoice, this value should not be entered into the cash register. This revenue will reported from the invoicing program. This is very important to pay attention otherwise the data from the same revenue will reported automatically to NAV twice.

PTA Diamond
2020. 06. 09.

Legújabb tanácsaink

From 2020.07.01 the rules of ONLINE invoicing 2020. 06. 09.