Hungary has opened a consultation on a new B2B e-invoicing and digital reporting model aligned with EU ViDA. Feedback is open until 20 January 2026.
1. What’s being tested
Hungary (NGM & NAV) is gathering input on mandatory B2B e-invoicing and e-reporting for domestic and intra-EU transactions, replacing today’s RTIR push.
2. Scope and exclusions
The mandate covers B2B (domestic + intra-EU). B2C stays out of the mandate. Separately, sector rules already require e-invoicing in electricity & gas wholesale from 1 July 2025 and water utilities from 1 January 2026 (non-residential).
3. Exchange & format choices
Hungary proposes EN 16931-compliant XML e-invoices, distributed through Peppol (and comparable secure channels). Visuals (PDF) may exist, but the XML is authoritative; email distribution is deprecated. NAV plans tools to convert the current OSA dataset to EN 16931, plus an optional human-readable companion.
4. Reporting model & buyer role
A decentralised CTC/DRR approach is outlined: sellers and (for set cases) buyers would report the full e-invoice to NAV. Buyers would have 5 days from receipt to report intra-EU invoices; status reporting would support pre-filled VAT (eVAT) and reconciliation.
5. Issuance, validation & oversight
Draft parameters include 8 days to issue domestic invoices and 10 days for intra-EU supplies, upfront logic checks (schema/field coherence, tax number validation), electronic stamps, and a status report filed with the VAT return. Hungary also signals provider accreditation (including for in-house solutions) and a possible free NAV app.
6. Why comment now
Input can shape phasing, seller/buyer duties, deadlines, and Peppol/EN adoption—especially for teams migrating from RTIR to full XML exchange + reporting.
Consultation window: open now, closes 20 Jan 2026.
