Hungary’s National Tax and Customs Office has released the ViDA implementation document outlining mandatory e‑invoicing and real‑time VAT reporting. The reform requires all taxable persons to exchange invoices in the EN 16931 format, prohibits email distribution, and introduces an AOR reporting obligation within five days. The five‑corner model will be used for transmission, with service providers optional.
E‑invoices must comply with the EN 16931 European standard format.
Buyers must report supply data for received invoices within 5 days of receipt.
No, email distribution of invoices is no longer permitted.
Sellers transmit invoices to the Tax Authority via invoicing software or an accredited service provider; buyers receive them through their accounting systems or service providers; intermediaries are optional.
All taxable persons in Hungary, including those involved in domestic and cross‑border transactions, must comply with mandatory e‑invoicing rules for accounts receivable and payable.
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