The extension of the Hungary real-time invoice reporting obligation (RTIR) was set to commence as of 1 January 2021. Due to the difficulties caused around the world by the COVID-19 pandemic, The Ministry of Finance has recently announced that there will be a grace period for businesses to comply with the RTIR obligation.

The three-month grace period will run between 1 January 2021 and 31 March 2021. During this time, no penalties will be imposed in the case of non-compliance with the extension of the RTIR obligation. This grace period will aid businesses through a smooth transition to the new system during the difficult times of the pandemic.

Extension of real-time invoice reporting in Hungary

As of 1 July 2018, it has been obligatory to provide real-time data on invoices containing VAT amounts of at least 100 000 HUF, issued for transactions between domestic taxpayers. The files are directly transmitted through The National Tax and Customs Administration of Hungary (Nemzeti Adoes Vamhivatai (NAV)) online invoicing portal, KOBAK.

The threshold has since been eliminated, and as of 1 July 2020 it has been obligatory to submit all invoices from domestic B2B transactions in real-time. Thus, all invoice data must be reported to the tax authority regardless of VAT values.

From January 2021, the RTIR obligation will be extended to include domestic B2C transactions, B2B intra-community supplies of goods and services and other export sales. Businesses will have the three-month grace period to comply with the new requirements.

New RTIR Schema

The data structure will be changed for the extended reporting obligation. Detailed invoice schemas and sample files for the updated version of the RTIR obligation are published on NAV’s website. During the grace period, XSD v2.0 schema will be allowed. As of 1 April 2021, all taxpayers will be required to comply with the XSD validation schema, v3.0.

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