As a reminder, Hungarian companies as well as foreign companies are obliged to declare online on the electronic portal of the Hungarian Tax Administration (NAV):
since July 1, 2018, their invoices for sales of goods and services containing more than HUF 100,000 of VAT (approximately EUR 320) – XSD version 1.1 of the online declaration system ;
since July 1, 2020, all their sales invoices for goods and services including Hungarian VAT regardless of the amount – XSD 2.0 version of the online declaration system ;
As of January 1, 2021, Hungarian and foreign companies will now have to include in their online invoice declaration file invoices issued for private individuals as well as invoices relating to exempt intra-Community supplies and exports from Hungary.
These invoices will be declared via the XSD 3.0 version of the online declaration system.
However, due to the Covid crisis19 and to give companies more time to implement version 3.0, the administration will still accept version 2.0 up to March 31, 2021 without levying any penalties.
