Hungary: real time reporting delay
The mandatory use of the NAV online invoice service has been extended from 1 April 2020 and will now be introduced on 1 July 2020 due to the COVID-19 pandemic.
This means that the Hungarian Tax Authority (NAV) will not terminate the 1.1 XSD version on Online Számla and it will not be compulsory to use the 2.0 XSD version from 1 April 2020.
Both XSD versions will be available for use until 1 July 2020.
It is recommended to try carry out the necessary tasks to change to the new XSD version as soon as possible to avoid any delays from July 2020.
New real time reporting system
Starting 1 July 2020, this new real time reporting system will mean:
- All resident taxpayers will need to use version 2.0 in their online invoicing reports; and
- The current threshold of HUF 100,000 for invoice data reporting is eliminated. Businesses will have to declare all their invoices to NAV.
Starting 1 January 2021:
- Invoices issued to intra-Community companies will have to be reported to NAV; and
- Businesses registered in Hungary for VAT purposes will have to report B2C invoices.