3.1. Introduction

The purpose of this document is to describe the user manual for the solution of Avvale b+ dgtal electronic invoice Hungary for SAP ECC, that covers the legal requirement for the VAT data reporting system of invoices issued.

The web https://onlineszamla.nav.gov.hu/home is available for users to check all the information regarding changes, as well as news and possible modifications for the reporting of issued invoices in Hungary.

Obligated

As of begginig of 2021, the condition of mandatory report of issued invoices only for VAT exceeding 100.000 HUF, has been removed. Now, every taxpayer is obliged to provide to the tax and customs authority with data on all invoices and invoice-equivalent documents issued for the provision of goods and services performed by the taxpayer and subject to the provisions of the Act CXXVII of 2007 pursuant to Section 158/A.

Information to be provided 

The entities included must provide the following information:

• Issued invoices record data

Deadlines

The disclosure of the data related to the data of the invoices issued (and the documents that will be considered equivalent to the invoice) will be satisfied after the emission, in a short period of time, by electronic means and without human intervention.

In the case of a fall of the Hungarian platform at the time of sending a report, the technology provider must send at least the required fields in the 24 hours following the recovery of the system crash.