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NAV Online invoice version 2.0 - more than just an invoice

The Hungarian Tax Authority (NAV) published the missing, but most awaited component (the new XML template /XSD documentation/) of the real-time invoice reporting obligation, Online számla version 2.0 for the last day of August. This template details the future structure in which automated invoicing applications, or ERPs must report data to the tax authority, including the type of data to be included in online invoice data reports.

The finalisation of online invoice reporting documentation was preceded by a multi-month period designed to make sure that both the developers and key Hungarian advisory firms can express their views about the draft published in May. It was a bit unconventional that in order to seek opinions a certain platform (called Git Hub) was also made available. Although this was unprecedented in Hungarian public administration, this not nothing new to software developers.

The new real-time invoice reporting version will surely represent some challenges for the developers of invoicing programs as the related template also offers or expects the provision of such data that, in the moment of closing and raising the invoice, are not always available. With these new data, the authority would like to receive such pieces of information that go beyond the original concept, which was the prompt reporting of the data of invoices raised. So far these data appeared neither in invoice images nor in the VAT Act, therefore (without enhancements) invoicing programs or ERPs will not be suitable for their reporting.

We prepared a brief summary below for those who would like to have a quick overview the current state of Online számla version 2.0. (You can read about new real-time invoice reporting query options (that are already available) in the previous post.)

When will the real-time invoice reporting 2.0 (Online számla 2.0) version be launched and how will it be tested?

  • For XSD 2.0 only the documentation is available. Using the new template reporting cannot yet be tested. It is expected that this option will become available at the end of September. 
  • However, the updated XML validator is already available on our website. This can already accept invoice XMLs that were prepared based on the new template, thereby supporting the commencement of preparation.
  • The new real-time invoice reporting version 2.0 does not yet affect the operation of version 1.1 that is currently in use. Thus, going forward, it is will be possible to continue using it. The two systems will be live in parallel as long as and until the 1.1 end point is closed on the side of the tax authority.
  • It is expected that final migration to online invoice reporting (Online számla) version 2.0 will need to be completed till the 1st of April, 2020.
  • This version change will affect neither the current materiality threshold nor the scope of invoices to be reported.

You can find more detailed information about the new real-time invoice reporting here.

Planned new data fields based on the documentation of real-time invoice reporting (Online számla) version 2.0

The new data fields are online invoice reporting documentation is definitely the most interesting points of change. A part of them is mandatory, while the rest is optional.

New data field.

Designation

The lineNatureIndicatorcomponent that can be used for the rating of product/service/other was included among the data of invoice lines

Optional

There is a new component designed to indicate a small business tax taxpayer   (smallBusinessIndicator).

Optional

Periodical settlement can be indicated in the periodicalSettlement data field.

Optional

Regarding invoice items, it is mandatory to complete the related net (lineNetAmount) and net HUF (lineNetAmountHUF) values

Mandatory

The related net values also appear as mandatory fields in the VAT summary (vatRateNetAmount és vatRateNetAmountHUF)

Mandatory

In case of adjusting invoices, the sequence of adjustments must be provided in the modificationIndex component so that the adjustment chain can be retrieved unambiguously

Mandatory

Contact our consultants
if you need help in online invoice version 2.0!

Further adjustments that must also be taken into account in the course of updating/upgrading invoicing programs/ERPs and invoice reporting modules include:

  • The accurateness, size and accepted data contents of certain data field were adjusted (e.g.: zip code, quantity, product code).
  • XML’s underlying structure was also adjusted to make sure it supports the management of batched invoice adjustments and simplifies e.g. the transmission of adjusting invoices and technical cancellations.
  • The changes resulted in the appearance of new ERROR and WARN error messages and, in parallel, the previous ones were omitted.
  • Regarding encryption the SHA-512 hash algorithm (that was excepted up until now) was replaced with the SHA3-512 algorithm.

The detailed adjustments of real-time invoice reporting are available on the Documentation page of the Online Számla portal: https://onlineszamla.nav.gov.hu/dokumentaciok.

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