RTIR Hungary, real-time invoice report

As of July 1, 2018, the RTIR invoice reporting system is mandatory in Hungary

Update: New RTIR version

Hungarian tax authority has published some updates regarding RTIR evolution for 2019. Version 1.1 was released in the first quarter of 2019 and is expected to be changed for interface version 2.0  on January 1st, 2020.

All taxpayers have to use the version 1.1 from the 2nd of May onwards to supply invoice data until the introduction of version 2.0, with the following restrictions:

  • Version 1.1 is available in test and live environment from January 2019.
  • From the 2nd of May 2019, XSD 1.0 will no longer be used for data supply . Invoice data supplies sent through this version will be rejected without processing.
  • Draft Version 2.0 will be published at the end of April 2019.
  • Official version 2.0 will be published in June 2019.
  • NAV will provide a test environment for version 2.0 from September 2019 onwards.
  • Go-Live date for version 2.0 will be obligatory for all companies from  January 1st 2020 onwards.
  • If an invoice is reported in version 1.1, the modification of the same invoice has to be in version 1.1 or higher. Modified invoice cannot be reported in version 1.0

 

Contact us to comply with this new version

Start your RTIR project in Hungary today

The Hungarian Ministry of Economy set by Decree 23/2014 the rollout of its real-time invoice data reporting model (Online Számla) as of July 1, 2018.

This new system will affect the internal procedures in companies when registering and preparing the information to be sent. Carrying out these tasks for each invoice received can mean spending a large amount of human resources and time on these tasks. But there are technological solutions that can guarantee compliance with the immediacy demanded by the regulation.

What does RTIR imply for businesses?

VAT returns for issued invoices must be submitted electronically, without human intervention, to the NAV national tax and customs administration.

  1. Affected businesses

    The system is mandatory for all invoices that include VAT in excess of 100,000 HUF (around 320 Euros). The requirement affects all businesses registered in Hungary for VAT purposes.

  2. Previous requirements

    Taxpayers must register in the NAV and create a Technical User that is then given to its technology provider so that a connection with the Hungarian tax office can be established.

How is the connection with NAV done?

Connection with the Hungarian tax authority (HU TA) takes place via the web service.

The VAT data report is sent immediately and electronically, with no human intervention.

The entire process is automatic, performed in a matter of seconds and totally transparent to the user. This means that accounting and admin departments can continue to work from their usual management systems.

Which format is required?

The format required for sending invoice data is XML.

However, businesses must have their systems prepped to send SAF (Standard Audit Files) when required by the tax authority. This information will include:

  • General accounting, customers, suppliers and VAT.
  • Accounts receivable.
  • Accounts payable.

How is invoice status validated and notified?

NAV validates each document and, if it meets the established requirements, returns a message to the sender with the status of each invoice sent.

The message is electronic and in XML format and replies can be integrated into the issuer’s ERP application for greater ease and speed in information processing.

NAV can return any of the following notifications: a technical error prevented it from accepting the invoice; warning of a semantic error but one that did not prevent the invoice from being accepted; and confirmation of invoice acceptance.

This is how our solution works

Automatic data capture

  • Our VAT Compliance solution integrates with your ERP or accounting system to capture the invoice data NAV requires.

XML file generation

  • The solution builds the XML-structured data file in accordance with the regulations.

Tax Office connectivity

  • Our Public Administration Hub places the web service call needed to send the files to NAV.

Receipt reception and integration

  • NAV issues notifications on invoice status. Receipts are transformed and automatically integrated with the customer’s management system.

Secure receipt

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

VAT Compliance White Paper

The Global VAT Compliance Expert Analysis (available in English and Spanish) is a resource designed for companies operating in several countries or planning to do so. Through it, you can find out how the indirect tax VAT works, how it is regulated and what its implications are both for companies and tax authorities.

Do you need to send VAT reports to different countries?

Portugal: e-Invoicing and e-Accounting

Spain: Immediate submission of VAT books since 1 July 2017

Poland: VAT returns using the JPK_VAT file

UK: VAT books archiving and sending as of 1 April 2019