Hungary has no general e-invoicing obligation. Its distinctive rule is invoice data reporting: invoicing software sends the data of each invoice, paper or electronic, to the National Tax and Customs Administration (NAV) through Online Számla, for B2B invoices since 4 January 2021. Electricity and natural gas suppliers must issue e-invoices to non-private customers since 1 July 2025.
This page summarises the European Commission's country sheet for Hungary, checked on 5 November 2026. It is not tax advice; your könyvelő can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Accept and process EN 16931 invoices | Contracting authorities, with statutory exceptions | 1 November 2019 | each authority's own solution | in force (Act CXLIII of 2015, s. 27/A) | European Commission |
| Report invoice data in real time | Taxpayers issuing invoices under Hungarian invoicing rules, B2B and B2C | 4 January 2021, after earlier phases from 2018 | Online Számla, NAV's XML schema | in force | European Commission |
| Issue e-invoices for energy supplies | Electricity traders, distributors and transmission operators, and gas distributors, to non-private customers | 1 July 2025 | any format and method accepted by NAV | in force (Decrees 273/2007 and 19/2009) | European Commission |
| Issue structured B2B e-invoices | Not yet defined | not set | UBL following EN 16931, planned | planned | European Commission |
The HUF 100,000 VAT threshold for reporting was abolished on 1 July 2020. For invoices to consumers, the report leaves out the customer's name and address (European Commission).
What is changing?
Hungary's implementation concept for the EU's VAT in the Digital Age package envisages mandatory structured e-invoicing for domestic B2B transactions in UBL following EN 16931, replacing the current NAV reporting schema. It mentions conversion tools from the current schema, a grace period, software accreditation, pre-validation and Peppol alongside domestic transmission. The timetable and technical requirements depend on final legislation (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Online Számla XML | invoice data reports to NAV | NAV's own schema, not an EN 16931 invoice |
| EN 16931 in UBL or CII | invoices to public bodies, and the planned B2B obligation | no national CIUS |
What can Klarbon do with Hungarian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL or CII invoice | open an e-invoice, free | Online Számla files are not supported |
| Check a file against EN 16931 before sending it to a public body | check an e-invoice |
Klarbon does not report invoice data to NAV.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Hungary | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Hungary?
Not in general. Hungary has no general B2B or B2C e-invoicing obligation, apart from electricity and natural gas supplies to non-private customers since 1 July 2025. What Hungary does require is invoice data reporting to the National Tax and Customs Administration (NAV) through Online Számla.
What is Online Számla?
Online Számla is NAV's invoice data reporting system. Invoicing software sends the data of each invoice, paper or electronic, to NAV automatically in NAV's own XML schema. It covers B2B invoices since 4 January 2021, and invoices to consumers with their name and address left out. It is not an EN 16931 e-invoice.
Do Hungarian public bodies accept e-invoices?
Yes. Under section 27/A of Act CXLIII of 2015 on public procurement, contracting authorities must accept and process invoices that comply with EN 16931, subject to statutory exceptions. Suppliers are not obliged to send them.
Is Hungary planning mandatory e-invoicing?
Hungary's implementation concept for the EU's VAT in the Digital Age package envisages mandatory structured B2B e-invoicing in UBL following EN 16931. The timetable and technical rules are not final.