Tracker
Hungary chose reporting over clearance, and did it early. Its Real-Time Invoice Reporting system, run through the tax authority's Online Szamla platform, requires businesses to report invoice data to the National Tax and Customs Administration immediately after an invoice is issued. The authority sees the transaction almost as it happens, but it does not sit in the invoice flow and does not authorise the invoice. Invoices are still exchanged directly between the parties. That is the line between real-time reporting and a clearance model such as Poland's.
The system launched on 1 July 2018, at first only for domestic B2B invoices with VAT of at least 100,000 forint. On 1 January 2021, with a grace period to 1 April 2021, the thresholds were removed and the scope widened to cover all B2B, B2C, intra-Community and export invoices. Reporting is now effectively universal.
Two more recent changes are worth noting. From 15 May 2025 only the XML schema version 3.0 is accepted, a technical update issuers had to adopt. And from 1 July 2025 a sector-specific e-invoicing obligation applies to electricity and natural-gas supplies to non-household customers, the first place Hungary has mandated structured e-invoicing rather than only reporting.
For most businesses, though, the model has been stable and predictable since 2021: issue your invoice, report the data in real time, keep the exchange itself between you and your counterparty.
| Field | Value |
|---|---|
| Mandate | Real-Time Invoice Reporting (RTIR) via Online Szamla |
| Model | Real-time reporting (not clearance) |
| Status | Live |
| Scope | Effectively all invoices (B2B, B2C, intra-EU, export) |
| Launch | 1 July 2018 (VAT of at least 100,000 forint) |
| Full scope | 1 January 2021 (thresholds removed) |
| Energy e-invoicing | 1 July 2025 (sector-specific) |
| Last verified | 16 July 2026 |
Nemzeti Ado- es Vamhivatal (NAV): nav.gov.hu. Corroborated by the European Commission eInvoicing country page.