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Businesses may deliver their invoices to customers in any way they choose (paper, PDF, e-invoice), as long as the structured invoice data is submitted to NAV within the prescribed deadline.",[984,985,987],"h2",{"id":986},"overview","Overview",[989,990,991,1004],"table",{},[992,993,994],"thead",{},[995,996,997,1001],"tr",{},[998,999,1000],"th",{},"Aspect",[998,1002,1003],{},"Details",[1005,1006,1007,1018,1028,1037,1047,1057,1066,1075,1085],"tbody",{},[995,1008,1009,1015],{},[1010,1011,1012],"td",{},[968,1013,1014],{},"B2G",[1010,1016,1017],{},"EN 16931 mandatory (above public procurement threshold)",[995,1019,1020,1025],{},[1010,1021,1022],{},[968,1023,1024],{},"B2B",[1010,1026,1027],{},"Real-time data reporting mandatory (since 1 January 2021)",[995,1029,1030,1035],{},[1010,1031,1032],{},[968,1033,1034],{},"B2C",[1010,1036,1027],{},[995,1038,1039,1044],{},[1010,1040,1041],{},[968,1042,1043],{},"Model",[1010,1045,1046],{},"Real-time reporting (post-audit), no pre-clearance",[995,1048,1049,1054],{},[1010,1050,1051],{},[968,1052,1053],{},"Format",[1010,1055,1056],{},"NAV XML v3.0 (proprietary schema)",[995,1058,1059,1063],{},[1010,1060,1061],{},[968,1062,684],{},[1010,1064,1065],{},"NAV Online Számla (Online Invoice System)",[995,1067,1068,1072],{},[1010,1069,1070],{},[968,1071,7],{},[1010,1073,1074],{},"Available, but not mandatory for domestic traffic",[995,1076,1077,1082],{},[1010,1078,1079],{},[968,1080,1081],{},"Penalties",[1010,1083,1084],{},"Up to HUF 2.000.000 per invoice (approx. € 5.000)",[995,1086,1087,1092],{},[1010,1088,1089],{},[968,1090,1091],{},"Retention period",[1010,1093,1094],{},"8 years",[984,1096,1098],{"id":1097},"when-is-it-mandatory","When is it mandatory?",[964,1100,1101],{},"The rollout of the RTIR system (Real-Time Invoice Reporting) took place in phases:",[989,1103,1104,1117],{},[992,1105,1106],{},[995,1107,1108,1111,1114],{},[998,1109,1110],{},"Phase",[998,1112,1113],{},"Who",[998,1115,1116],{},"Deadline",[1005,1118,1119,1132,1144],{},[995,1120,1121,1126,1129],{},[1010,1122,1123],{},[968,1124,1125],{},"Phase 1",[1010,1127,1128],{},"Invoices with VAT ≥ HUF 100.000 (approx. € 250)",[1010,1130,1131],{},"1 July 2018",[995,1133,1134,1139,1142],{},[1010,1135,1136],{},[968,1137,1138],{},"Phase 2",[1010,1140,1141],{},"All B2B invoices with VAT",[1010,1143,974],{},[995,1145,1146,1151,1154],{},[1010,1147,1148],{},[968,1149,1150],{},"Phase 3",[1010,1152,1153],{},"All transactions, including B2C and VAT-exempt",[1010,1155,974],{},[964,1157,1158],{},"The reporting obligation now applies to all invoices, regardless of amount, VAT amount or transaction type.",[984,1160,1162],{"id":1161},"how-does-nav-online-számla-work","How does NAV Online Számla work?",[964,1164,1165,1166,1169],{},"The Hungarian system differs fundamentally from pre-clearance models such as the Italian SdI or the Romanian RO e-Factura. NAV Online Számla is a ",[968,1167,1168],{},"post-audit"," system: the invoice does not need to be approved by the tax authority in advance. Instead, the invoice data must be reported in real-time, so that NAV can analyse the data for VAT control purposes.",[964,1171,1172],{},"The process step by step:",[1174,1175,1176,1180,1183,1186],"ol",{},[1177,1178,1179],"li",{},"The sender creates an invoice (in any format)",[1177,1181,1182],{},"The structured invoice data is sent in NAV XML v3.0 format to the Online Számla platform",[1177,1184,1185],{},"NAV receives and registers the data",[1177,1187,1188],{},"The invoice itself is delivered to the customer separately (paper, PDF, e-invoice)",[1190,1191,1193],"h3",{"id":1192},"reporting-deadline","Reporting deadline",[964,1195,1196],{},"Invoice data must be reported on the day of issue, or by the next working day at the latest if the invoice was issued outside office hours.",[984,1198,1200],{"id":1199},"format-nav-xml-v30","Format: NAV XML v3.0",[964,1202,1203,1204,1207],{},"Hungary uses its own XML schema for data reporting: ",[968,1205,1206],{},"NAV XML v3.0",". This is not a UBL or CII format, but a proprietary schema specifically designed for the Hungarian reporting system. The schema contains detailed fields for VAT calculations, product categories and transaction types.",[964,1209,1210,1211,1214],{},"For B2G transactions above the European procurement threshold, the ",[968,1212,1213],{},"EN 16931"," standard applies, in accordance with the EU directive on e-invoicing for public authorities.",[984,1216,1218],{"id":1217},"sectoral-b2b-mandate-and-ekaer","Sectoral B2B mandate and EKAER",[964,1220,1221,1222,1225],{},"In addition to the general reporting obligation via NAV Online Számla, Hungary has a sectoral B2B e-invoicing mandate: since ",[968,1223,1224],{},"1 July 2025",", businesses in the electricity and gas sector are required to issue electronic invoices for B2B transactions.",[964,1227,1228,1229,1232],{},"Hungary also operates the ",[968,1230,1231],{},"EKAER system"," (Electronic Trade and Transport Control System, introduced in 2015). This system requires real-time reporting of road freight transport to the Hungarian tax authority, for both dispatch and arrival.",[964,1234,1235],{},"In line with ViDA, Hungary is expected to launch a voluntary e-invoicing test environment in 2028 for broader B2B application beyond the energy sector.",[984,1237,1239],{"id":1238},"peppol-in-hungary","Peppol in Hungary",[964,1241,1242],{},"Hungary is connected to the Peppol network, but its use is not mandatory for domestic transactions. Peppol is primarily used for cross-border invoice exchange. Domestically, NAV Online Számla reporting remains the mandatory element, regardless of which channel you use for invoice delivery.",[984,1244,1081],{"id":1245},"penalties",[964,1247,1248],{},"The sanctions for non-compliance are substantial:",[1250,1251,1252,1258],"ul",{},[1177,1253,1254,1257],{},[968,1255,1256],{},"Up to HUF 2.000.000 per invoice"," (approximately € 5.000) for failing to report or incorrectly reporting invoice data",[1177,1259,1260],{},"NAV can impose fines per individual invoice, which quickly adds up for large volumes",[984,1262,1264],{"id":1263},"how-econnect-supports-you","How eConnect supports you",[964,1266,1267],{},"Because Hungary does not mandate the e-invoice itself but rather the data reporting, the challenges primarily lie in correctly submitting data to NAV. eConnect can support you in the following ways:",[1250,1269,1270,1276],{},[1177,1271,1272,1275],{},[968,1273,1274],{},"Peppol routing",": invoices to Hungarian recipients with a Peppol registration are automatically routed via the Peppol network",[1177,1277,1278,1281],{},[968,1279,1280],{},"Advice",": eConnect can advise you on the reporting obligation and how it connects with your existing invoicing process",[964,1283,1284],{},"The NAV Online Számla reporting itself requires a direct connection with the Hungarian platform. This requires a local integration or a specialised service provider.",[1286,1287],"hr",{},[964,1289,1290,1291,1298],{},"Want to learn more about invoicing to Hungary via eConnect? ",[1292,1293,1297],"a",{"href":1294,"rel":1295},"https://econnect.eu/en/about/contact",[1296],"nofollow","Get in touch with our team",".",[1300,1301,1306],"e-button",{"className":1302,"target":1304,"to":1294,"variant":1305},[1303],"mt-4","_blank","link",[964,1307,1308],{},"Request advice",[1310,1311,1312,1316],"docs-related",{},[984,1313,1315],{"id":1314},"related","Related",[1250,1317,1318,1324,1330,1335],{},[1177,1319,1320],{},[1292,1321,1323],{"href":1322},"/en/docs/knowledge/regulations/europe/romania","E-invoicing Romania",[1177,1325,1326],{},[1292,1327,1329],{"href":1328},"/en/docs/knowledge/regulations/europe/vida/continuous-reporting","Continuous reporting and CTC models",[1177,1331,1332],{},[1292,1333,81],{"href":1334},"/en/docs/knowledge/regulations/europe/vida/what-is-vida",[1177,1336,1337],{},[1292,1338,1339],{"href":19},"What is Peppol and how does the network work?",{"title":779,"searchDepth":780,"depth":780,"links":1341},[1342,1343,1344,1348,1349,1350,1351,1352,1353],{"id":986,"depth":780,"text":987},{"id":1097,"depth":780,"text":1098},{"id":1161,"depth":780,"text":1162,"children":1345},[1346],{"id":1192,"depth":1347,"text":1193},3,{"id":1199,"depth":780,"text":1200},{"id":1217,"depth":780,"text":1218},{"id":1238,"depth":780,"text":1239},{"id":1245,"depth":780,"text":1081},{"id":1263,"depth":780,"text":1264},{"id":1314,"depth":780,"text":1315},"The Hungarian NAV Online Számla system: mandatory real-time reporting, deadlines and how eConnect supports you.",[1356,1357,1358,1359,1206,1360,1361],"NAV Online Számla","Hungary e-invoicing","RTIR Hungary","real-time invoice reporting","CTC Hungary","e-invoicing Hungary mandatory","2026-07-27","2026-04-16","docs",{"og_image":1366},"/images/og/docs.png","Article",{"title":197,"description":1354},"E-invoicing Hungary: NAV Online Számla System","regelgeving-europa/hongarije","qpPoUK5GaYTc7LZXDhKl0jlCP3HOqsk14UfiwLJWDiA",{"id":1373,"title":1374,"body":1375,"description":779,"extension":788,"meta":1379,"more_other":21,"navigation":79,"on_this_page":1380,"path":1381,"seo":1382,"stem":1383,"view_all":21,"__hash__":1384},"translations/en/translations.md","Translations",{"type":776,"value":1376,"toc":1377},[],{"title":779,"searchDepth":780,"depth":780,"links":1378},[],{},"On this page","/en/translations",{"description":779},"en/translations","oOShj74u_6bLoMDSyHyLK_U99JizCcVTcm5hsrPhkas",[1386,1391,1396,1400,1405,1410,1414,1418,1423],{"id":1387,"path":1388,"stem":1389,"title":1390},"home/cs/index.md","/cs","cs/index","Domů",{"id":1392,"path":1393,"stem":1394,"title":1395},"home/de/index.md","/de","de/index","Home",{"id":1397,"path":1398,"stem":1399,"title":1395},"home/en/index.md","/en","en/index",{"id":1401,"path":1402,"stem":1403,"title":1404},"home/es/index.md","/es","es/index","Inicio",{"id":1406,"path":1407,"stem":1408,"title":1409},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1411,"path":1412,"stem":1413,"title":1395},"home/it/index.md","/it","it/index",{"id":1415,"path":1416,"stem":1417,"title":1395},"home/nl/index.md","/nl","nl/index",{"id":1419,"path":1420,"stem":1421,"title":1422},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1424,"path":1425,"stem":1426,"title":1427},"home/sk/index.md","/sk","sk/index","Domov",[1429,1438,1446,1454,1462,1469,1477,1486,1493,1501,1507,1515,1522,1529,1545,1551,1556,1563,1569,1575,1581,1588,1594,1601,1609,1615,1623,1631,1639,1645,1650,1657,1663,1670,1677,1685,1691,1696,1705,1711,1717,1723,1729,1735,1742,1749,1753,1757,1764,1768,1774,1780,1785,1790,1796,1802,1814,1822,1830,1837,1843,1850,1862,1868,1873,1879,1884,1890,1896,1904,1910,1916,1923,1928,1934,1938,1945,1950,1956,1963,1967,1974,1981,1987,1992,1996,2002,2009,2016,2023,2028,2033,2042,2048,2054,2060,2066,2073,2079,2085,2091,2098,2109,2115,2121,2126,2133,2138,2143,2147,2150,2154,2158,2162,2166,2169,2173,2178,2183,2187,2192,2198,2204,2210,2216,2222,2228,2234,2240,2246,2253,2258,2263,2269,2275,2281,2285,2291,2295],{"id":1430,"path":1431,"stem":1432,"title":1433,"description":1434,"icon":1435,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1436,"external_url":21,"navigation":79,"redirect":1437},"sections/en/1.solutions/20.sector-wholesale-distribution.md","/en/solutions/sector-wholesale-distribution","en/1.solutions/20.sector-wholesale-distribution","Wholesale and distribution","E-invoicing and invoice processing for wholesale and distribution. Multi-format support, Peppol connectivity and international routing.","box","industries","/en/industries/wholesale-and-distribution",{"id":1439,"path":1440,"stem":1441,"title":1442,"description":1443,"icon":1444,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1436,"external_url":21,"navigation":79,"redirect":1445},"sections/en/1.solutions/23.sector-manufacturing.md","/en/solutions/sector-manufacturing","en/1.solutions/23.sector-manufacturing","Manufacturing","E-invoicing and invoice processing for manufacturing and industry. Multi-format support, international routing and automated processing.","gear","/en/industries/manufacturing",{"id":1447,"path":1448,"stem":1449,"title":1450,"description":1451,"icon":1452,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1436,"external_url":21,"navigation":79,"redirect":1453},"sections/en/1.solutions/24.sector-retail-ecommerce.md","/en/solutions/sector-retail-ecommerce","en/1.solutions/24.sector-retail-ecommerce","Retail and e-commerce","E-invoicing and invoice processing for retail and e-commerce. High volumes of incoming invoices, Peppol for business suppliers.","shopping-cart","/en/industries/retail-and-ecommerce",{"id":1455,"path":1456,"stem":1457,"title":1458,"description":1459,"icon":1460,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1436,"external_url":21,"navigation":79,"redirect":1461},"sections/en/1.solutions/25.sector-business-services.md","/en/solutions/sector-business-services","en/1.solutions/25.sector-business-services","Business services","E-invoicing for business service providers. Send via Peppol or invoice portal, from your accounting package or API integration.","briefcase","/en/industries/business-services",{"id":1463,"path":1464,"stem":1465,"title":1466,"description":1467,"icon":328,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1436,"external_url":21,"navigation":79,"redirect":1468},"sections/en/1.solutions/30.sector-higher-education.md","/en/solutions/sector-higher-education","en/1.solutions/30.sector-higher-education","Hogescholen en universiteiten","E-facturatie voor hoger onderwijs. Peppol-compliant, NLCIUS, OIN-validatie en inkooporderkoppeling.","/nl/sectoren/hogescholen-en-universiteiten",{"id":1470,"path":1471,"stem":1472,"title":1473,"description":1474,"icon":1475,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1476,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/automatic-transformation.md","/en/solutions/automatic-transformation","en/1.solutions/automatic-transformation","Automatic transformation","Automatic conversion between invoice formats such as UBL and XRechnung.","translate","ai-processing",{"id":1478,"path":1479,"stem":1480,"title":1481,"description":1482,"icon":1483,"image":1484,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1485,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/benefits-e-invoicing.md","/en/solutions/benefits-e-invoicing","en/1.solutions/benefits-e-invoicing","Benefits of e‑invoicing","Lower costs, faster payment and less fraud, with figures from practice.","thumbsup","/images/sfeer/sfeer-duo-monitor.jpg","smooth-e-invoicing",{"id":1487,"path":1488,"stem":1489,"title":1490,"description":1491,"icon":1492,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":21},"sections/en/1.solutions/branches.md","/en/solutions/branches","en/1.solutions/branches","Branches","Sectorspecifieke e-facturatie voor de grootste branches en niches.","category",{"id":1494,"path":1495,"stem":1496,"title":1497,"description":1498,"icon":1499,"image":1500,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1485,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/e-invoicing.md","/en/solutions/e-invoicing","en/1.solutions/e-invoicing","What is e‑invoicing","XML invoice that software processes directly via Peppol, with routing and formats.","sending-invoice","/images/sfeer/sfeer-collega-greenroom-lach.jpg",{"id":1502,"path":1503,"stem":1504,"title":1505,"description":1506,"icon":414,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1476,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/e-ordering.md","/en/solutions/e-ordering","en/1.solutions/e-ordering","E‑ordering","Purchase-to-pay via Peppol: van order tot factuurmatching.",{"id":1508,"path":1509,"stem":1510,"title":1511,"description":1512,"icon":1513,"image":1514,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1485,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/e-procurement.md","/en/solutions/e-procurement","en/1.solutions/e-procurement","E‑procurement","Procurement from order to invoice, including matching via Peppol.","assignment-check","/images/sfeer/sfeer-developer-scherm-analyse.jpg",{"id":1516,"path":1517,"stem":1518,"title":1519,"description":1520,"icon":1521,"image":1484,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1476,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/email-classification.md","/en/solutions/email-classification","en/1.solutions/email-classification","E-mailclassificatie","Classificeert inkomende e-mails; alleen relevante documenten naar verwerking.","envelope",{"id":1523,"path":1524,"stem":1525,"title":1526,"description":1527,"icon":1528,"image":1514,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1476,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/hybrid-processing.md","/en/solutions/hybrid-processing","en/1.solutions/hybrid-processing","Hybride verwerking","E-facturen, PDF's en scans in een stroom, zonder handmatige triage.","workflow",{"id":1530,"path":1531,"stem":1532,"title":805,"description":1533,"icon":1499,"image":21,"columns":1534,"tabs":1538,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/index.md","/en/solutions","en/1.solutions/index","E-invoicing solutions for large organisations. Send at scale, automate processing and run sector-specific Peppol routes, on a single platform.",[1535,1536,1537],{"key":1485,"label":808},{"key":1476,"label":811},{"key":1436,"label":814},[1539,1541,1543],{"key":1485,"label":808,"link":1540},"/en/smooth-e-invoicing",{"key":1476,"label":811,"link":1542},"/en/ai-processing",{"key":1436,"label":814,"link":1544},"/en/industries",{"id":1546,"path":1547,"stem":1548,"title":1549,"description":1550,"icon":379,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1485,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/international-invoicing.md","/en/solutions/international-invoicing","en/1.solutions/international-invoicing","International invoicing","Multiple countries from one platform, with local formats and ViDA-ready.",{"id":1552,"path":1553,"stem":1554,"title":819,"description":1555,"icon":683,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1485,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/invoice-portal.md","/en/solutions/invoice-portal","en/1.solutions/invoice-portal","Send free e-invoices via Peppol. Create an account in minutes and start right away. Ideal for freelancers and small businesses.",{"id":1557,"path":1558,"stem":1559,"title":1560,"description":1561,"icon":1562,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":21},"sections/en/1.solutions/invoice-processing.md","/en/solutions/invoice-processing","en/1.solutions/invoice-processing","Invoice processing","Process every invoice automatically: PDF, scan, email or e-invoice. From recognition through to posting in your financial software.","scan",{"id":1564,"path":1565,"stem":1566,"title":763,"description":1567,"icon":1444,"image":1568,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1485,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/multichannel.md","/en/solutions/multichannel","en/1.solutions/multichannel","All channels and formats from one integration: Peppol and more.","/images/sfeer/sfeer-trio-laptops.jpg",{"id":1570,"path":1571,"stem":1572,"title":841,"description":1573,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":1574},"sections/en/1.solutions/peppol-access-point.md","/en/solutions/peppol-access-point","en/1.solutions/peppol-access-point","Redirect to the Peppol Access Point page.","/en/peppol/peppol-access-point",{"id":1576,"path":1577,"stem":1578,"title":844,"description":1579,"icon":21,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":34,"redirect":1580},"sections/en/1.solutions/peppol-smp.md","/en/solutions/peppol-smp","en/1.solutions/peppol-smp","Redirect to the Peppol section page.","/en/peppol/peppol-smp",{"id":1582,"path":1583,"stem":1584,"title":1585,"description":1586,"icon":1587,"image":1514,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1476,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/rule-based-enrichment.md","/en/solutions/rule-based-enrichment","en/1.solutions/rule-based-enrichment","Rule Based Enrichment","Verrijk factuurdata automatisch met stamgegevens en boekingscodes.","precision",{"id":1589,"path":1590,"stem":1591,"title":1592,"description":1593,"icon":1562,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1476,"external_url":21,"navigation":79,"redirect":21},"sections/en/1.solutions/scan-and-recognize.md","/en/solutions/scan-and-recognize","en/1.solutions/scan-and-recognize","Scan & Herken","Stuur een PDF, scan of foto in en ontvang een gevalideerde e-factuur terug. 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