Hungary E-Invoicing Guide: NAV Online Számla RTIR System & Compliance

Hungary's NAV Online Számla (National Tax and Customs Administration Online Invoice System) has required real-time invoice data reporting since July 1, 2018, making it one of the earliest mandatory e-reporting systems in the EU. The system expanded to cover ALL invoices (including B2C) since January 1, 2021. Penalties reach HUF 500,000 (approx. €1,300) per invoice, with the current XML 3.0 schema mandatory for all submissions.

What Is Hungary's NAV Online Számla System?

Unlike countries that mandate e-invoice exchange (where the invoice itself is transmitted electronically between parties), Hungary's system is a Real-Time Invoice Reporting (RTIR) system. Businesses still issue invoices in their chosen format, but must report the invoice data to NAV's central system in XML format within strict timeframes.

Key Characteristics

• Real-time reporting: Invoice data must be reported to NAV within 24 hours of issuance (software-generated) or within 5 days (manual/paper invoices)
• Universal scope: All invoices with Hungarian ÁFA (VAT) are covered — B2B, B2C, domestic, and international
• Data reporting, not invoice exchange: NAV receives the data; the actual invoice exchange is between buyer and seller
• EU's highest VAT rate: Hungary's standard ÁFA rate is 27% — the highest in the EU

Who Must Comply?

All legal entities registered for Hungarian ÁFA Self-employed individuals (egyéni vállalkozó) issuing invoices

All Hungarian taxpayers who issue invoices:

• All legal entities registered for Hungarian ÁFA
• Self-employed individuals (egyéni vállalkozó) issuing invoices
• Foreign companies with Hungarian VAT registration
• B2C invoices: Since January 2021, consumer invoices must also be reported

What Are the Key Deadlines?

What Are the Key Deadlines — Software-generated invoices: Immediately / within 24 hours.

Invoice Type	Reporting Deadline
Software-generated invoices	Immediately / within 24 hours
Manually created invoices	Within 5 calendar days
Modifications/corrections	Same deadlines as original invoice

How Does NAV Online Számla XML 3.0 Work?

Invoice header: Invoice number, dates, supplier/customer data, currency Line item data: Product descriptions, quantities, unit prices, ÁFA rates and amounts

The current NAV XML 3.0 schema requires:

• Invoice header: Invoice number, dates, supplier/customer data, currency
• Line item data: Product descriptions, quantities, unit prices, ÁFA rates and amounts
• Summary data: Totals per ÁFA rate (27%, 18%, 5%)
• Technical envelope: API authentication, submission metadata

API Integration

Reporting is done through NAV's REST API:

1. Register a technical user on the NAV Online Számla portal
2. Generate API credentials (user/password + signature key)
3. Submit invoice data XML via the API
4. Receive confirmation or error response

What Are the Penalties?

the Penalties includes: HUF 500,000 per invoice (approx.

• HUF 500,000 per invoice (approx. €1,300) for failure to report or late reporting
• Daily penalties for systematic non-compliance
• Potential VAT audit triggering from reporting gaps

NAV actively monitors compliance — their system can detect missing reports by cross-referencing supplier data with buyer ÁFA declarations.

Which Software Supports NAV Online Számla?

Invoicemonk includes automatic NAV Online Számla reporting with XML 3.0 generation, real-time API submission, and compliance monitoring. Our compliance dashboard tracks submission status for every invoice.