According to the information by NAV (Hungarian Tax Authority),the changes are partly due to the changes in the recently adopted new tax package, affecting mainly Annex 10 of the VAT Act, which also sets out the obligation to supply data and its content, and also to developer comments.
If a company has already started to prepare for next year's 3.0 XML changes, it should definitely check the latest version of the 3.0 schema, because the change affects all billing programs and reporting modules. The December changes are not just minor changes that can be ignored by anyone already prepared for next year’s changes based on the previous version 3.0 XSD.
What changed in the 3.0 NAV online invoice schema in December?
Let's take a look briefly at the most important changes:
- The most important change is that the data supply about private individuals marker in the previous version 3.0 XSD has been renamed and its meaning has also been changed. In this parameter, the type of customer must be entered, depending on whether the customer is a domestic taxable person subject to VAT or a private individual. If the customer is not a domestic taxable person and not a private individual, the “other” category should be chosen, so for example a foreign customer will also fall into this category. When the customer is a domestic VAT taxable person, the tax authority requires the customer’s tax number to be provided, otherwise, NAV will refuse the data supply.
- The marker for the title of taxation based on the difference (travel agencies, second-hand goods, works of art, collectors' items, and antiques) is moved to the node used for indicating the tax rate and exemption. The true-false field of taxation containing the VAT amount payable and taxation based on difference without any VAT amount payable has been deleted.
- The type of data field for free of charge transactions will also change. As a result of the change, if VAT has been charged or passed on in connection with the transaction, its tax rate can also be specified.
- A separate field appears to indicate that no tax has been charged under section 17 of the VAT Act, such as in-kind contributions. It is located in the node for indicating the tax rate and exemption.
- If you wish to amend an invoice for which data were supplied according to a previous NAV online invoice schema (1.0; 1.1; 2.0) and the invoice also included a tax-free item, an “UNKNOWN” value was introduced for the reason of the tax exemption, which can be used only for modified and canceled invoices.
- According to the version of the VAT Act in force from January next year, the exchange rate must be provided during the NAV online invoice data supply, so the actual exchange rate must be reported in all cases. This means that the previously technically possible zero HUF exchange rate cannot be used.
Our digital VAT and XML consulting service can help you with a seamless switch to the NAV online invoice 3.0 version. Our VAT and IT experts are available to help you understand and comply with the updated requirements.