Regulatory updates - Hungary

E-Invoicing/CTC Model:

RTIR and Post-audit

Mandatory Infrastructure:

– RTIR: Online Szamla

– e-Invoice: No infrastructure

Mandatory Format:

– NAV XML version 3.0 for e-invoicing via Online Számla

– N/A for the rest

Mandatory for Issuing:

– RTIR: All suppliers

– e-Invoice: No explicit requirements

Mandatory for Receiving:

Buyer’s consent required

eSignature:

Not Required

Archiving Period:

– Standard: 5 years

– Accounting purposes: 8 years

Archiving Abroad:

Allowed under conditions