According to the communication of HU TA, data were reported in the online invoice reporting system on more than 28 million invoices until January 2019. This can give the tax authority sufficiently extensive understanding of the invoicing practice relating to large-amount business transactions.
Online invoice - new versions may come in January
However, parallel with the success of the online invoice reporting system, the first major correction package will also be released soon. In the technical information available on the Online Invoice Platform, the tax authority already indicates the technical requirements to be modified soon, which may cause trouble for many taxpayers.
It is already clear that HU TA intends to change the schema of the XML documents forming the basis of data reporting. Publication of the relating details is expected at the end of January. According to the communication, from May 2019 the system of HU TA will not accept the XML invoice documents prepared based on the current schema!
This means that from this date, the XML documents used today will not comply with the invoice data reporting requirements. As a result, the developers of invoicing programs will have to carry out compulsory changes in the first quarter of 2019 on the data reporting modules relating to the programs so that proper data can be sent to HU TA in the future!
Developers will have a choice between two new technical options (versions 1.1 and 1.2). At this point, the similarities and the differences of the two versions from one another and relative to the current schema no. 1.0 are not yet clear. The schema of the invoicing data to be reported is XSD according to the amendment, which means that the changes will concern the form and content of the reported data but not the technique of data reporting.
The tax authority justifies the changing of the XML format representing the basis of data reporting with the improvement of data quality, the simplification of data reporting and new data search options. It can be assumed that HU TA also aimed to improve the internal efficiency of data processing when they made the decision on this significant change.
As the decree does not include a definition of the XML schema (it refers to it as an external source),the change can be promulgated relatively easily. Practice will reveal how much taxpayers moved forward in the recent period in the "digital development" boosted by the online invoicing decree and how easy it will be for them to implement this change in their systems.