Hungary to Align With ViDA Plans

Hungary, a country that has mandated real-time invoice reporting for B2B, B2C and B2G since 2018, is preparing to introduce a mandatory e-invoicing and digital reporting system aligned with the EU’s planned VIDA framework.

 NAV (The National Tax and Customs Administration of Hungary) plan to require B2B and B2G e-invoicing for domestic and intra-community transactions, using EN16931. Peppol will be one distribution channel, while hybrid formats and email delivery will be discontinued.

 For Digital Reporting Requirements (DRR), Hungary intends to adopt a decentralized CTC exchange model. Sellers and buyers must report the full e-invoice with an electronic stamp for domestic transactions, and full reporting will also be possible for intra-community transactions. Buyers will have five days from receipt to report invoices to NAV.

 B2C reporting remains seller-only, but full XML invoices—not partial data—must now be submitted.

 Paper and PDF invoices will only be allowed for B2C and non-EU cross-border transactions. For domestic and intra-EU B2B invoices, XML will always be the legally valid version.

Hungary’s eVAT (eÁFA) system will generate pre-filled VAT returns using reported invoices, supported by new buyer status reports for improved reconciliation.

 Both service providers and businesses developing in-house solutions will need accreditation. NAV has also confirmed that Hungary will become a Peppol Authority. Feedback on the proposal is open until 20 January 2026. You are invited to share your feedback here.