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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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Hungary e-invoicing

EU · Real-time invoice-data reporting (RTIR) to NAV Online Számla; sectoral e-invoicing mandates

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

Applies to

B2B, B2C, B2G

January 1, 2027

Next phase deadline

eNyugta fines from 1 Jan 2027

Does this apply to me?

Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.

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.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

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

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2C, B2G

Model

Real-time invoice-data reporting (RTIR) to NAV Online Számla; sectoral e-invoicing mandates

Formats

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

Scope

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.

Penalties & grace period

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

News, guides and rulings tagged for this country.

Alertes

March 13, 2026

Hongrie : la réforme ViDA impose la facturation électronique

Ressources

October 24, 2024

Guide complet de la TVA en Hongrie : taux, immatriculation et déclaration expliqués

Read the full Hungary guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

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