Hungary’s National Tax and Customs Administration (NAV) is set to enhance its Online Invoice real-time reporting (RTIR) system to improve data accuracy and quality beginning September 15, 2025.
The following updates will be implemented:
- Introduction of New WARN Messages: Three new WARN messages will be added to alert users to potential content inaccuracies that should be reviewed and corrected.
- Deactivation of Existing WARN Messages: Three existing WARN messages will be deactivated.
- Upgrade of INFO Message: One INFO message will be upgraded to WARN status.
- Transition of WARN Messages to ERROR Messages: Out of the originally planned 21 WARN messages, 15 will be designated as ERROR messages, which will block data submission due to technical or content issues.
Overview of RTIR Implementation
Hungary initially introduced live invoice reporting in July 2018 for B2B transactions exceeding HUF 100,000. The reporting requirement has since been extended to encompass all transactions, including B2C consumer transactions (effective April 2021), and the transaction threshold has been eliminated (effective June 2020).
All taxpayers, including non-residents with local VAT registration, are required to adhere to the Hungarian real-time invoice reporting system (RTIR). NAV provides a dedicated portal for invoice submissions, known as KOBAK, along with a free mobile application for invoice creation. Unlike Italy's SdI e-invoicing model, there is no preclearance requirement for submissions to NAV. RTIR functions as a mechanism for live invoice transaction data uploads, rather than a full e-invoicing system.
Data collected through RTIR will be utilized for preparing Hungarian draft VAT returns; however, this process has been postponed twice.
Reporting Requirements for Real-Time Submissions
The following transactions are required to be reported through Hungary's RTIR:
- Domestic B2B transactions, including those utilizing the domestic reverse charge mechanism
- B2C distance sales not reported through the One-Stop-Shop (OSS)
- Exempt domestic supplies
- B2B intra-community supplies
- Exempt domestic supplies
- Domestic B2C transactions (effective from April 1, 2021)
- Exports
- Transactions reported through OSS are exempt from RTIR requirements
With the introduction of the OSS distance selling return for pan-EU sales, any transactions reported through this new return are exempt from RTIR.
Real-Time Invoice Submission Process
Invoices can be uploaded individually or in batches of up to 100 in XML format. It is recommended that invoices be submitted on the day they are issued to customers. Upon submission, an electronic invoice submission token will be issued to the taxpayer, which must then be used to upload the locked invoice batch. Note that the token is valid for approximately five minutes.
Upon processing the submitted invoices, KOBAK will respond by classifying each invoice with one of the following statuses: Accept, Reject (with error), or Warning. An electronic reference number is generated for each invoice, although this number does not need to be printed on the invoice, as it serves merely as a reference for potential future audits. Any errors must be rectified and resubmitted electronically or manually within three days of the original submission.
How Can KGT Support You?
KGT has created an SAP-integrated e-invoicing add-on solution for Hungary, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic SAF-T files in the legal format and controls before submission. When SAP DRC launched the Hungarian e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Hungarian services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
