e-Tax Compliance

Hungary’s Nav Publishes New Rtir Developments for 2020/2021

07.01.2020 (Updated)
Hungary RTIR 2021

UPDATE 30/11/2020: The Hungarian tax authority, National Tax and Customs Administration (NAV), announces changes to the RTIR (Real Time Invoice Reporting) system for VAT declaration of issued invoices.

The RTIR system compels taxpayers residing in Hungary to send certain invoicing information to the NAV Online Számla platform electronically and instantly, without human intervention, in line with the technical requirements laid down by the law.

With the publication of Decree CXXXVII  in October, the NAV announced new obligations for taxpayers that will come into effect in January 2021. The new rules follow prior updates that were issued in March 2020.

Main RTIR developments for 2021

Starting January 2021

  • All resident taxpayers must use XML version 3.0 in their online invoicing reports.

  • Businesses registered in Hungary for VAT purposes will have to report the invoices they issue to individuals (B2C) as well.

  • Businesses must declare export invoices, both intra- and extra-EU.

RTIR 3.0

To facilitate adoption of the new format, the NAV has established a 3-month grace period in which the new version will coexist with the current format (2.0). As of April 1st, only version 3.0 will be admitted.

The new version of the VAT declaration includes the following changes:

  • Adaptation of the customerinfo field to allow for differentiation between invoices sent to Hungary, EU, or non-EU countries.
  • No longer possible to provide the Hungarian, European, and non-European VAT IDs together. Rather, only one may be used.
  • B2C invoices must not contain personal data (neither name nor address).

The EDICOM RTIR Solution

EDICOM provides a solution enabling online tax reporting to the Hungarian RTIR platform in the required XML format, performing the process automatically and immediately, integrating communication with the company's ERP.

Automatic capture:

Our RTIR EDICOM solution is integrated with the ERP or accounting system to capture the invoicing data NAV requires.

XML file generation:

The solution creates regulatory-compliant structured data in XML.

Connectivity with the NAV Online Számla platform:

Our Public Administration Hub places the web service calls required to send files through to NAV.

Receipt acceptance and integration:

NAV issues invoice status notifications. These receipts are transformed and automatically integrated with the customer’s management system.

Secure archiving:

XML archives for invoices and associated statuses are kept in our long-term electronic archiving system certified by top-level European regulations.

Learn more about the potential benefits for your company

Get in touch with an EDICOM representative