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Invoice requirements in Hungary

Hungarian VAT invoices must contain a fixed set of data elements and are reported electronically to NAV's Online Számla system. Simplified invoices are allowed for small totals, and invoices may be issued in Hungarian or any other language, with a translation if NAV asks for one.

Guide sources checked 20 October 2026Currency: HUF13 official links
ÁFA (VAT) standard rate27%

Standard rate 27%. Reduced rates of 18% (certain foods such as some dairy and bakery products, and admission to certain occasional outdoor events) and 5% (books, certain medicines and health products, some meat, egg and milk products, district heating and internet services). A 0% rate applies to daily newspapers.

Official rates ↗
Registration

Businesses may opt into the small-taxpayer VAT exemption if turnover stays at or below HUF 20 million (the 2026 limit, up from HUF 18 million in 2025), rising to HUF 22 million in 2027 and HUF 24 million in 2028. An EU-wide cap of EUR 100,000 also applies.

Source ↗
E-invoicingReal-time reporting

Every invoice issued under the VAT Act must be reported to NAV’s Online Számla system in real time, which has applied to all invoices since 4 January 2021.

Source ↗
Late payment

Statutory late interest between businesses is the MNB base rate valid on the last day before the half-year begins, plus 8 points (Civil Code 6:155): 14.00% for July–December 2026. A fixed recovery sum equal to EUR 40 in forints is also due.

Source ↗
Tools for Hungary:Invoice generatorVAT & GST calculatorLate payment interestVAT & tax ID checkerDue date calculator

What the invoice must show

Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.

  1. Invoice date and a sequential number that uniquely identifies the invoice. Both are mandatory on every invoice, and the numbering must be unique across the invoicing software in use.
  2. Supplier identification: the full name and address of the supplier and its tax number. If the supplier belongs to a VAT group, the group identification number must also appear.
  3. Customer identification: the full name and address of the customer. The customer's tax number is required where reverse charge applies, and for intra-Community supplies the customer's EU VAT number (or the first eight digits of the Hungarian tax number in group cases).
  4. Supply details: the name and quantity of the goods or of a service expressed in a natural unit, the date of supply if it differs from the issue date, the taxable amount and unit price excluding VAT, and any discounts not already included in the unit price.
  5. Tax rate and tax amount: the VAT rate applied (27%, 18%, 5% or 0%) and the output tax amount. For exempt supplies, the invoice must refer to the exempting provision of the VAT Act or the VAT Directive.
  6. Special wording where it applies: 'fordított adózás' (reverse charge), 'önszámlázás' (self-invoicing), 'pénzforgalmi elszámolás' (cash accounting) and the relevant margin-scheme wording.

Key numbers

Small-taxpayer VAT exemption
HUF 20 million (2026)Source ↗Rises to HUF 22 million in 2027 and HUF 24 million in 2028.
Invoice issue deadline
8 days from supplySource ↗Stated for supplies paid after the supply (NAV booklet, last updated February 2025). Confirm against the current VAT Act.
Simplified invoice limit
Below HUF 25,000 incl. VATSource ↗Simplified invoice content may be used when the total including VAT is under this amount.

Tax notes

A VAT invoice must be issued for every taxable supply. Under NAV booklet 18 (February 2025), where payment comes after the supply the invoice must be issued within 8 days of the supply, and simplified invoices may be used for totals below HUF 25,000 including VAT.

Reverse-charge invoices must state 'fordított adózás' and the customer's tax number. Small businesses under the exemption (HUF 20 million limit for 2026) do not charge VAT and must show the exemption reference on the invoice.

Electronic invoicing

Every invoice issued under the VAT Act must be reported to NAV’s Online Számla system in real time, automatically by the invoicing software through a technical user. This has applied to all invoices, B2B and B2C, since 4 January 2021. Receipts from online cash registers follow a separate regime.

Late payment

Statutory late interest between businesses is the MNB base rate valid on the last day before the half-year begins, plus 8 points (Civil Code 6:155): 14.00% for July–December 2026. A fixed recovery sum equal to EUR 40 in forints is also due.

Calculate interest and compensation for Hungary →

Record keeping

Invoices must stay authentic, intact and legible for the whole storage period (NAV booklet 18). The Accounting Act sets the period, generally eight years for accounting documents.

Watch out for

  • Invoices may be issued in any language, but NAV can require an official Hungarian translation at the issuer's expense during an audit (NAV booklet 18).
  • Business validations in the Online Számla system change from time to time, so invoicing software should follow the current NAV interface specification and validation notices.

Sources for this guide

Reviewed against these references on . Rules change, so check the current text before relying on it.

  1. NAV Booklet No. 18: Basic Rules of Issuing Invoices and Receipts
  2. NAV Booklet No. 14: Useful information for start-ups
  3. NAV Online Invoice System interface specification v3.0 (English)

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