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Hungary e-invoicing
EU · Real-time invoice-data reporting (RTIR) to NAV Online Számla; sectoral e-invoicing mandates
Last updated September 21, 2026
Hungary requires real-time reporting of invoice data to NAV rather than a general structured e-invoice – comprehensive since 2021 – plus sectoral e-invoicing mandates for energy (2025) and water utilities (2026) and, from 1 Sep 2026, receipt-data reporting (eNyugta).
Live now
Gilt für
B2B, B2C, B2G
January 1, 2027
Nächste Phasenfrist
eNyugta fines from 1 Jan 2027
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Is your business established in Hungary (registered office, branch or fixed establishment)?
Do you issue domestic B2B invoices in Hungary?
Hungary: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Hungary's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Hungary
With no establishment and no registration or trade in Hungary, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Hungary.
In scope – report invoice data to NAV in real time
Hungary has no general structured e-invoicing mandate. Since 2021 you must report invoice data to NAV in real time (RTIR) in NAV's XML schema. Structured e-invoicing is mandatory only for energy suppliers (since 1 Jul 2025, to non-private customers) and water utilities (since 1 Jan 2026, to non-residential users).
Hungary: no general receive obligation
There is no general obligation for businesses to receive structured e-invoices in Hungary – only public bodies must receive EN 16931 e-invoices, since 1 November 2019.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
1 July 2018
Real-time invoice reporting begins
RTIR reporting to NAV began for larger invoices.
Done
1 January 2021
All invoices
Real-time invoice data reporting to NAV was extended to effectively all invoices, including B2C and intra-EU.
Done
1 July 2025
Energy suppliers
Electricity and natural-gas suppliers must issue e-invoices to non-private customers (Gov. Decrees 273/2007 and 19/2009).
Done
1 January 2026
Water utilities
Water-utility service providers must issue e-invoices to non-residential users (Gov. Decree 159/2025).
Done
1 September 2026
eNyugta receipt-data reporting begins
NAV has granted a four-month transition period from 1 September to 31 December 2026, during which no default penalties apply to the new eNyugta receipt-data reporting obligation. Fines apply from 1 January 2027 – up to HUF 1,000,000 for non-natural persons and HUF 400,000 for natural persons. Online cash registers retire on 1 July 2028.
Done
1 January 2027
eNyugta penalties
The four-month eNyugta transition ends; default penalties apply.
Next
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2B, B2C, B2G
Modell
Real-time invoice-data reporting (RTIR) to NAV Online Számla; sectoral e-invoicing mandates
Formate
NAV Online Számla XML (schema 3.0) for RTIR; EN 16931 XML for B2G receipt (no CIUS); no Peppol mandate
Region
EU
STATUS
Live now
Anwendungsbereich
RTIR to NAV for effectively all invoices since 2021 (B2B, B2C, B2G, intra-EU). Mandatory e-invoices: electricity and gas suppliers to non-private customers since 1 Jul 2025 (Gov. Decrees 273/2007 and 19/2009); water utilities to non-residential users since 1 Jan 2026 (Gov. Decree 159/2025). Public bodies have received EN 16931 e-invoices since 1 Nov 2019. eNyugta receipt-data reporting applies from 1 Sep 2026.
Sanktionen und Übergangsfrist
Default penalty up to HUF 1,000,000 per invoice for non-natural persons (HUF 400,000 for natural persons) for missing or incorrect RTIR data, since 1 Aug 2024. eNyugta: no penalties 1 Sep–31 Dec 2026; fines from 1 Jan 2027.
Quellen
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
Hungary requires real-time reporting of invoice data to NAV rather than a general structured e-invoice – comprehensive since 2021 – plus sectoral e-invoicing mandates for energy (2025) and water utilities (2026) and, from 1 Sep 2026, receipt-data reporting (eNyugta).
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Live now. Next key date: eNyugta fines from 1 Jan 2027 (January 1, 2027).
Wer muss die E-Rechnung in diesem Land einhalten?
RTIR to NAV for effectively all invoices since 2021 (B2B, B2C, B2G, intra-EU). Mandatory e-invoices: electricity and gas suppliers to non-private customers since 1 Jul 2025 (Gov. Decrees 273/2007 and 19/2009); water utilities to non-residential users since 1 Jan 2026 (Gov. Decree 159/2025). Public bodies have received EN 16931 e-invoices since 1 Nov 2019. eNyugta receipt-data reporting applies from 1 Sep 2026.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
NAV Online Számla XML (schema 3.0) for RTIR; EN 16931 XML for B2G receipt (no CIUS); no Peppol mandate. Model: Real-time invoice-data reporting (RTIR) to NAV Online Számla; sectoral e-invoicing mandates.
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
Default penalty up to HUF 1,000,000 per invoice for non-natural persons (HUF 400,000 for natural persons) for missing or incorrect RTIR data, since 1 Aug 2024. eNyugta: no penalties 1 Sep–31 Dec 2026; fines from 1 Jan 2027.
Latest e-invoicing coverage – Hungary
Nachrichten, Leitfäden und Urteile zu diesem Land.
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