Hungary
In Hungary the real obligation is not e-invoicing but real-time invoice data reporting to the tax authority NAV - Peppol exchange itself remains voluntary.
Profile last verified 2026-07
At a glance
Peppol exchange works today with no accreditation gate, but Hungary's real obligation - real-time invoice data reporting to NAV - needs a national connector.
- Exchange model
- Mixed
- B2B mandate
- No B2B e-invoicing mandate; a broader mandate concept went to public consultation in late 2025
- B2G e-invoicing
- Public bodies must receive and process EN 16931 e-invoices since November 2019; suppliers are not obliged to send them
- Formats
- NAV XML v3.0 (RTIR reporting; can optionally serve as the e-invoice itself) · EN 16931 (B2G acceptance, no national CIUS) · Peppol BIS Billing 3.0 (voluntary exchange)
- Peppol identifier schemes
9910Hungarian VAT number (HU + 8 digits)The only Hungary-specific Peppol scheme - use it to address Hungarian participants- E-reporting
- Mandatory real-time invoice data reporting (RTIR) to NAV for VAT-registered taxpayers - live since 2018, expanded to all transaction types from January 2021, reported per transaction within 24 hours
- What to know
- The actual Hungarian obligation is RTIR real-time reporting to NAV, which Peppol alone does not satisfy; Recommand carries voluntary Peppol exchange today and a NAV Online Invoice connector is the path to full local compliance.
Mandate timeline
How Recommand serves Hungary
- Exchange structured invoices with Hungarian trading partners over Peppol today - no Hungarian accreditation gate applies to Access Points
- Address Hungarian participants by their VAT number under scheme 9910, the country's only Peppol identifier scheme
- RTIR reporting to NAV is a separate tax rail Peppol does not cover - a NAV Online Invoice connector is on the roadmap, not part of today's coverage
- If Hungary's consultation concept becomes a broader e-invoicing mandate, it ships as a platform update - not a new project
Frequently asked questions
01Is e-invoicing mandatory in Hungary?
No general B2B or B2C e-invoicing mandate is in force. What is mandatory is real-time invoice data reporting (RTIR): VAT-registered taxpayers must report invoice data to the tax authority NAV, per transaction, within 24 hours. A narrow sector mandate also requires electricity and gas providers to e-invoice non-residential customers since July 2025.
02Does sending invoices over Peppol satisfy Hungarian rules?
Not by itself. Peppol is a voluntary exchange channel in Hungary; the legal obligation is reporting invoice data to NAV in its XML format. You can exchange structured invoices over Peppol and still must feed NAV's Online Invoice System separately.
03Which Peppol identifier do Hungarian companies use?
The Hungarian VAT number under scheme 9910 - it is the only Hungary-specific scheme in the Peppol code list. There is no Hungarian Peppol Authority or country-specific service-provider requirement.
04Is a broader Hungarian e-invoicing mandate coming?
Possibly. A public-consultation concept surfaced in November 2025 proposing mandatory e-invoicing for most B2B transactions, buyer-side reporting and possible Peppol participation, but nothing has been enacted and no implementation date is set.
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