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In a similar announcement to that made in Spain last month, the Hungarian tax authorities recently published that they will require real-time invoice reporting from all VAT registered businesses.
The Hungarian electronic invoice reporting will consist on a pre-approval of the invoice made by the authorities, who will respond to the electronic query providing an invoice number that must be stated on the document.
The sales subject to this requirement are B2B sales with a VAT amount above HUF 100,000. The equivalent of this limit is €320, which is a low threshold for most foreign VAT registered companies.
In this respect, it is different from the Spanish system as it doesn´t require bulk daily uploads of all transactions in your electronic books but a check made by the system of the authorities on individual invoices issued.
These changes will apply as from 1 July 2017. Marosa will already start contacting software developers and the main ERP providers to follow up on the IT solutions available in the market. Please send us an email if you need more information about these changes.