Compliance · 🇭🇺 Hungary Live mandate

Hungary — NAV Online Számla real-time reporting

NAV Online Számla 3.0 reporting universal since 2021 — regulator: Nemzeti Adó- és Vámhivatal (NAV). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Hungary's NAV Online Számla 3.0 requires every Hungarian-issued invoice to be reported to NAV within 5 minutes of issue.
Universal since July 2020 (B2B), extended to B2C in 2021.
Reporting only — the invoice itself can still be PDF or paper, though structured XML is increasingly preferred.
Flowie ships the NAV reporting envelope from the same payload you send via /v1/documents/send.

Deadlines

Date	Who	What
2018-07-01	B2B invoices > HUF 100k VAT	Real-time reporting introduced.
2020-07-01	All B2B invoices	Threshold removed; universal B2B reporting.
2021-01-04	B2C invoices	Reporting extended to B2C — universal scope.
≥ 2027	Structured-invoice send mandate (expected)	Legislation in consultation; ViDA-aligned.

Background

Hungary's NAV scheme is a reporting-only CTC: the seller still issues whatever invoice format the buyer expects, but in parallel must transmit a structured XML envelope to NAV. NAV stores the envelope, issues a transaction ID, and uses the data for VAT-gap analytics and pre-filling returns.

Format profile

NAV Online Számla 3.0 schema (XML) for the reporting envelope.
Peppol BIS 3.0 for cross-border B2B (B2G mandate also via Peppol).
Hungarian tax ID: 8 digits + check digit + 1 digit + 2-digit county code.

Required fields

seller.taxId.hustringrequired for HU domestic

Hungarian tax ID, e.g. 12345678-1-42.
buyer.taxId.hustringrequired for B2B > HUF 0

Buyer's Hungarian tax ID.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
Elektronikus Közbeszerzési Rendszer (EKR)	`0190:HU-<tax-id>`	https://ekr.gov.hu

EKR is the central public procurement system; B2G e-invoices route through it.

B2B reporting / clearance

NAV Online Számla 3.0 — Real-time XML envelope of every issued invoice; 5-minute reporting deadline.

Lifecycle status	Reported as
`issued`	NAV transaction ID issued.
`modified`	Modification message; original transaction referenced.
`cancelled`	Cancellation message.

Error codes

Code	Meaning	Fix
`NAV-VAL-035`	Tax ID format invalid.	Hungarian tax IDs must follow the `NNNNNNNN-N-NN` shape.
`NAV-OPER-010`	Reporting outside the 5-minute window.	Set the seller's clock correctly; or batch-send within the window.

Testing in sandbox

What you want to test	How
Hungarian B2B reporting	Seller tax ID `12345678-1-42` in sandbox; NAV transaction ID echoed.
Force NAV rejection	`simulateCompliance: "reject_NAV_VAL_035"`.

FAQ

Is the structured XML the invoice itself or just a report?

Today, just a report. The invoice may still be PDF or paper to the buyer. Direction of travel is to make the structured XML the invoice itself.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Hungary — Pan-EU reference factsheet.
NAV · Online Számla portal — Mandatory RTIR portal — tax authority.
NAV · National Tax and Customs Administration — Tax authority owning RTIR mandate.

Industry analyses (vendor trackers — useful for cross-referencing):

Avalara · Hungary RTIR guide — Industry tracker — RTIR mechanics.
EDICOM · Hungary RTIR / 2030 e-invoicing — Industry analysis — ViDA roadmap.