Hungary Real-Time Invoice Reporting (Online Számla)
What is RTIR in Hungary?
Real-Time Invoice Reporting (RTIR) in Hungary is a system introduced by the National Tax and Customs Administration of Hungary (NAV) that requires businesses to report invoicing data to the tax authority in real time. The system is operated through NAV Online Invoice / Online Számla and functions as a real-time invoice data reporting framework rather than a general e-invoicing mandate.
This system is part of Hungary’s broader efforts to combat VAT fraud and enhance tax compliance. Between 2018 and 2020, businesses were obliged to report data from invoices issued to other taxable persons (B2B) with VAT amounts exceeding HUF 100,000. The reporting obligation was later expanded, and since January 4, 2021, it has applied broadly to in-scope invoice data, including B2B, B2C, and certain cross-border transactions where the reporting conditions are met.
The objective of this regulation is to reduce VAT fraud and improve tax authority visibility over invoice data.
How does RTIR work in Hungary?
Businesses need to integrate their invoicing software with NAV’s Online Invoice System, also known as Online Számla, to ensure real-time data transmission. Real-time data on issued invoices is sent to the National Tax and Customs Administration in XML format.
Reporting of the issued invoices (and documents regarded as equivalent to an invoice) shall be fulfilled after the issuance within a short period of time.
In case of invoicing with a billing/accounting software, the invoice data shall be transmitted to the government immediately after preparation, without human intervention. The software must be able to meet the reporting requirement for each invoice. With the automation of data reporting, the administrative burdens are decreasing for users of billing/invoicing software.
What is the required data RTIR should be transmitting in XML format?
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- invoice number and issue date;
- supplier and customer data;
- invoice type;
- invoice line data;
- VAT amount and VAT treatment;
- currency and totals;
- modification or cancellation invoice data;
- billing software data, including software name, version number, and developer details;
- technical identifiers required by the NAV Online Számla XML schema.
What are the consequences of not complying with the real-time invoice reporting in Hungary?
Failure to comply with real-time invoice reporting can lead to administrative penalties. Penalties may apply per invoice, depending on the type of infringement, missing data, late reporting, or incorrect reporting.
For this reason, businesses should ensure that invoice data is reported accurately, automatically, and in line with the latest NAV XML schema and validation rules.
Version 3.0:
NAV Online Invoice XML Version 3.0 is the current reporting framework used for real-time invoice data reporting. It supports the reporting of in-scope invoice data, including B2B, B2C, and certain cross-border invoice scenarios where reporting conditions are met.
Version 3.0 does not replace the commercial invoicing process or remove the need to manage VAT return obligations separately. Instead, the data reported through Online Számla supports tax authority controls, VAT return checks, and broader digital tax compliance processes.
RTIR should therefore be understood as a real-time invoice data reporting obligation, not as a full e-invoicing or invoice exchange mandate.
SNI Hungary Real-Time Invoice Reporting solution helps to retrieve required information from client’s financial tables. This retrieved information is mapped and processed to convert into the XML file required by the Tax Authority and sent to the NAV directly from the SNI Cockpit without requiring an external third party, in just one single SNI SAP solution.