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. The common name is RFHUAUDIT, derived from the SAP audit report product for Hungary.
RFHUAUDIT relates to the tax authority audit data export function required for invoicing software used in Hungary. It enables invoice data stored in the billing system to be exported in a predefined XML format and made available to the Hungarian National Tax and Customs Administration, NAV, during a tax authority review.
RFHUAUDIT Audit Report is generated in XML file format and submitted to the Hungarian National Tax and Customs Administration, NAV, on request.
RFHUAUDIT should be distinguished from Hungary SAF-T. RFHUAUDIT focuses on invoice data export from invoicing software, while SAF-T HU refers to a broader structured accounting and audit data concept.
Regulatory Scope
The RFHUAUDIT requirement applies to invoicing software used by taxpayers in Hungary. The purpose is to ensure that invoice data recorded in the billing system can be exported in a structured XML format for tax authority review.
The obligation is not a periodic reporting requirement. The export is generated when the tax authority requests invoice data during an audit or control procedure.
The requirement focuses on the technical capability of invoicing software to provide complete and structured invoice data, rather than on routine monthly or annual submission.
Technical Outline of the Tax Audit Report
The main content of the invoice RFHUAUDIT export includes data on the export stock of invoices, invoice headers, account issuer details, account recipient details, representative details, and product and service item details.
The report includes:
- 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, such as name and address;
- Details of account recipient, including recipient tax number, public tax ID number, and recipient’s personal information, such as name and address;
- Details of representative, including tax number, name, and address;
- Details of product and service items sold, including name, quantity, unit price, and commodity code, where applicable.
The export may be generated for invoices issued within a selected date range or invoice number range, depending on the invoicing software and the applicable audit export requirements.
The XML output must follow the structure required for the Hungarian tax authority audit data export function.
RFHUAUDIT, RTIR and SAF-T HU
RFHUAUDIT is separate from Hungary’s Real-Time Invoice Reporting, RTIR, and from SAF-T HU.
RTIR, also known through NAV Online Számla, concerns real-time invoice data reporting to NAV.
RFHUAUDIT concerns invoice data export from invoicing software for audit purposes.
SAF-T HU concerns a broader structured audit file concept covering accounting and transactional data.
These frameworks are connected within Hungary’s digital tax environment but serve different compliance purposes.
How Can SNI Help You?
SNI supports RFHUAUDIT compliance by enabling businesses to extract the required invoice and audit data from ERP systems and generate the XML file in the required structure.
The solution helps users prepare authority-ready RFHUAUDIT files when requested during a tax audit or control process.
Through the SNI Cockpit, users can monitor file generation, validation, and export processes in a single ERP-integrated environment.