Real-time online invoice data reporting means that the taxable persons must report their invoices to NAV (Hungarian Tax Authority) immediately. This also applies to modifying/rectifying invoices and annulment invoices.
As of 1st April 2021, the reporting scope of affected tax subjects broadened. It will be necessary to provide real-time online invoice data report about all transactions, related to Domestic, EU, non-EU taxable persons /entities, including reverse VAT transactions and the transactions of taxpayers not registering for VAT, or private individuals.
The real-time online invoice data reporting obligation applies to all taxable persons registered in Hungary, i.e. to domestic companies as well as the domestic tax numbers of foreign companies (registered for tax purpose). The obligation also apply to foreign distance sellers (web-shops) if they perform B2B os B2C sales in Hungary. Foreign webshop exempted from providing real-time invoice data in case of their sales in Hungary if they register in the EU OSS as of 1st July 2021.
However, the data reporting obligation also applies to the domestic taxable persons who outsourced invoicing to abroad, for example, to a service centre and invoicing actually takes place abroad. In this case, the taxpayer must ensure fulfilment of the invoice data reporting obligation as the technology of data reporting allows for the forwarding of data to NAV from abroad.