The Hungarian Ministry for National Economy has introduced a tax audit report called Adóhatósági Ellenőrzési Adatszolgáltatás (data export for tax authority review), through Decree 23/2014. It is commonly known as RFHUAUDIT, derived from the SAP audit report product for Hungary. Below you can find the most common questions we encountered, along with their answers.
- For whom is an audit file mandatory?
The Hungarian Audit Report is similar to that of Polish SAF-T structures (JPK Faktury). At tax authorities’ request it is required to provide detailed information about taxpayer sales invoices. The pilot program has already started for large businesses and technology providers. The new SAF-T Hungary requirements are scheduled as a separate report for 2022.
2. What is the e-invoice format in Hungary?
The RFHUAUDIT Audit Report is issued in XML file format and submitted to the State Tax and Customs Administration (NAV) on request.
3. What is the content of the RFHUAUDIT?
The main content of the invoice includes data on the export stock of invoices, invoice headers, account issuer details, account recipient details, representative details, and itemized product and service details.
– Details of invoice header, including account serial number, account type, invoice date, and date of completion
– Details of account issuer, including tax number, public tax ID number, and issuer’s personal information (name, address, etc.)
– Details of account recipient, including recipient tax number, public tax ID number, and recipient’s personal information (name, address, etc.)
– Details of representative, including tax number, name, and address
– Details of product and services item sold, including name, quantity, unit price, and commodity code (based on SZJ classification)
4. How can the SNI SAP add-on help you with RFHUAUDIT?
It has been stated that a penalty will be applied in case of non-compliance with real-time invoice reporting, and this penalty has been determined as an administrative fine of up to 500,000 HUF per invoice.
5. How can the SNI SAP add-on help you with RFHUAUDIT?
At SNI, our primary objective is to be our customers’ global partner by helping them remain compliant in this new digital world.
The SNI SAP add-on enables the smooth and automated extraction of financial data.
– Firstly, businesses must locate and extract all financial transaction data.
– This data is then formatted as XML files, which are submitted to the tax authority.
– Users can monitor this process easily through the SNI Cockpit.
With SNI’s add on, you can meet your tax obligations with ease and stay compliant with the latest regulations.
SNI covers all three main layers for digital tax reporting and regulatory compliance:
– Data extraction from SAP
– Data mapping and processing
– Communication with tax authorities
All three steps are contained in a single SAP add-on, eliminating the need for any external or third-party systems or services.