The Hungarian National Tax and Customs Administration (NAV) and the Ministry of National Economy (NGM) have launched a public consultation on implementing the EU’s VAT in the Digital Age (ViDA) package. The consultation period runs until 20 January 2026, offering businesses and tax professionals an opportunity to shape Hungary’s approach to mandatory e-invoicing and real-time reporting.
Alongside the public consultation, Hungary has also published a document outlining its proposed framework for implementing ViDA requirements and establishing new foundations for digital tax administration while maintaining certain existing principles. Additionally, they revealed their plans for the introduction of mandatory e-invoicing and real-time reporting requirements for domestic transactions.
Mandatory E-invoicing Requirements
Hungary plans to implement a combined e-invoicing and e-reporting model, maintaining its principle of separating invoice issuance from data reporting.
The obligation will cover domestic B2B transactions, intra-EU B2B transactions (cross-border), and B2G transactions. Paper invoices remain permitted for B2C transactions (unless the domestic consumer specifically requests electronic) and third country (non-EU) transactions.
All invoices must be created in XML format compliant with the EN 16931 European standard, even when paper invoices are issued (e.g. in B2C transactions). The legally authentic invoice will always be the XML file. Businesses can issue and receive e-invoices directly using their own invoicing programs or using a service provider.
Mandatory Real-time Reporting Requirements
In line with ViDA for intra-community transactions, Hungary plans to implement mandatory real-time reporting for both seller and buyer, although the latter is not mandatory according to the package.
Seller-side reporting must happen in real-time and will require complete invoice data for domestic B2B transactions, and core or complete data for intra-EU transactions. Reporting remains required even for B2C and third country transactions.
Buyer-side reporting mandates all domestic taxpayers to report invoices received within 5 days of invoice receipt. The concept document also mentions buyers must submit a status report by the VAT return deadline, confirming which invoices relate to actual economic events.
Implementation Model
Hungary plans to adopt a five-corner model comprising the seller taxpayer, seller’s invoicing program or service provider, buyer taxpayer, buyer’s accounting system or service provider, and tax authority.
Hungary will join the PEPPOL network to enable secure transmission channels, though PEPPOL usage will remain optional for businesses. NAV’s own invoicing program will operate independently of PEPPOL.
Invoicing Software Requirements
All invoicing software must undergo mandatory accreditation through a self-service process. Programs must process NAV-provided test XML files, demonstrate compliant invoice generation and block of non-compliant data, and perform pre-verification checks including VAT Act mandatory data completeness and buyer tax number validation.
Two types of accreditations will exist: preliminary accreditation (mandatory for invoicing software before offering services) and taxpayer accreditation (required for taxpayers using their own invoicing software). Non-accredited systems face a 30-day grace period before potential penalties and accreditation revocation for non-compliance.
Next Steps
Stakeholders can submit their professional comments and suggestions regarding the implementation concept to vida-tsi@nav.gov.hu by 20 January 2026. The consultation invites input on all aspects of the proposed framework, including technical requirements, implementation timelines, and operational processes.
The concept document represents a starting point for professional dialogue and is not a final position, with content subject to modification based on consultation feedback.
Hungary has not provided preliminary deadlines for the go-live of these obligations. While domestic implementation timelines remain undefined, businesses should note that the ViDA intra-community real-time reporting obligations will become mandatory from July 2030.
For future updates on Hungary and similar developments in other countries, follow our Regulatory Analysis page.
