Hungary - e-invoicing mandate
No B2B e-invoicing mandate — but RTIR real-time reporting is compulsory
Hungary is routinely listed as a B2B e-invoicing country. It is not. There is no mandate to issue an electronic invoice, and a paper invoice remains perfectly valid. What IS compulsory is reporting: since 2021, RTIR (Online Számla) requires every B2B, B2C, intra-EU and export invoice to be transmitted to the NAV in real time, with no minimum amount. Public bodies must be able to receive EN 16931 invoices, but suppliers are not obliged to issue them.
The mandate at a glance
B2B
B2G
E-reporting
Formats
Model
Post-audit — invoices flow freely and the authority audits afterwards
Network
Online Számla (NAV)
National specification
Not applicable
Legal basis
Act LXXXIII of 2018 (B2G) · Act CXXVII of 2007 on VAT (RTIR)
Official sources
- ec.europa.eu — B2G reception since 01/11/2019; no B2B/B2C mandate; RTIR extended 2021; NAV platform, XML EN 16931
Last verified: 2026-07-12
The one most people get wrong: Hungary has NO B2B e-invoicing mandate. Its RTIR (Online Számla) is real-time data reporting; a paper invoice is still valid.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Hungary?
Status in Hungary: No B2B e-invoicing mandate — but RTIR real-time reporting is compulsory. Hungary is routinely listed as a B2B e-invoicing country. It is not. There is no mandate to issue an electronic invoice, and a paper invoice remains perfectly valid. What IS compulsory is reporting: since 2021, RTIR (Online Számla) requires every B2B, B2C, intra-EU and export invoice to be transmitted to the NAV in real time, with no minimum amount. Public bodies must be able to receive EN 16931 invoices, but suppliers are not obliged to issue them.
Which e-invoice formats are accepted in Hungary?
The accepted formats in Hungary are: XML (NAV schema), EN 16931. They are exchanged over Online Számla (NAV). You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Hungary?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Hungary without transmitting anything.