ModelReal-time invoice data reporting · NAV Online Számla (RTIR)
Required formatNAV XML schema 3.0 (v2.0 retired 15 May 2025). Future regime targets EN 16931-compliant XML with NAV as Peppol Authority.
TimelineRTIR live since 2018 · structured B2B e-invoicing from 2028
Who is in scope
RTIR: all VAT-registered businesses, effectively all invoices. Sector e-invoice mandates: energy and water suppliers, non-residential customers only. The proposed future regime covers domestic B2B, intra-EU B2B and B2G, with paper still allowed for B2C and non-EU exports.
Key dates
2018–2021RTIR introduced and progressively extended to effectively all invoices — domestic B2B, B2C, intra-EU and export.
15 May 2025NAV XML v2.0 support ends; v3.0 mandatory.
1 Jul 2025Electricity and natural gas suppliers must issue e-invoices to non-residential customers. 2025 is an implementation year; full penalties from 2026.
1 Jan 2026Water utility providers must issue e-invoices to non-residential users (Government Decree 159/2025).
21 Nov 2025 – 20 Jan 2026Ministry for National Economy / NAV public consultation on the general e-invoicing concept.
Feb–Mar 2026NAV announces a phased structured B2B e-invoicing regime from 2028 and publishes ViDA implementation and updated concept documents.
1 Sep 2026Businesses not using (e)cash registers must report receipt data to NAV.
2028System opens for voluntary testing; mandatory regime expected 2029. Legacy online cash registers fully replaced by e-cash registers from 1 Jul 2028.
What practitioners get burned by
Hungary is routinely mis-described as having 'mandatory e-invoicing'. It does not. It has mandatory real-time REPORTING plus two narrow utility-sector e-invoice mandates. The general obligation is still only a consultation concept with no adopted legislation, so 2028/2029 must be presented as indicative. Hungary also benefits from the ViDA grandfathering (RTIR predates 1 Jan 2024), giving it until 1 Jan 2035 to align.
Sources
1 of 4 are primary sources.
Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
