---
title: "Hungary — NAV Online Számla real-time reporting"
description: "Hungary e-invoicing: NAV Online Számla 3.0 real-time invoice reporting universal since 2021. Peppol BIS for cross-border. No structured-invoice mandate yet, but reporting is mandatory."
canonical: "https://docs.get-flowie.com/compliance/hu"
source: "https://docs.get-flowie.com/compliance/hu.html"
---

# Hungary — NAV Online Számla real-time reporting

Compliance · 🇭🇺 Hungary Live mandate

# Hungary — NAV Online Számla real-time reporting

NAV Online Számla 3.0 reporting universal since 2021 — regulator: [Nemzeti Adó- és Vámhivatal (NAV)](<https://www.nav.gov.hu>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Hungary's **NAV Online Számla 3.0** requires every Hungarian-issued invoice to be reported to NAV within 5 minutes of issue.
  * Universal since July 2020 (B2B), extended to B2C in 2021.
  * Reporting only — the invoice itself can still be PDF or paper, though structured XML is increasingly preferred.
  * Flowie ships the NAV reporting envelope from the same payload you send via `/v1/documents/send`.



## Deadlines

Date| Who| What  
---|---|---  
2018-07-01| B2B invoices > HUF 100k VAT| Real-time reporting introduced.  
2020-07-01| All B2B invoices| Threshold removed; universal B2B reporting.  
**2021-01-04**|  B2C invoices| Reporting extended to B2C — universal scope.  
≥ 2027| Structured-invoice send mandate (expected)| Legislation in consultation; ViDA-aligned.  
  
## Background

Hungary's NAV scheme is a **reporting-only** CTC: the seller still issues whatever invoice format the buyer expects, but in parallel must transmit a structured XML envelope to NAV. NAV stores the envelope, issues a transaction ID, and uses the data for VAT-gap analytics and pre-filling returns.

## Format profile

  * **NAV Online Számla 3.0 schema** (XML) for the reporting envelope.
  * **Peppol BIS 3.0** for cross-border B2B (B2G mandate also via Peppol).
  * Hungarian tax ID: 8 digits + check digit + 1 digit + 2-digit county code.



## Required fields

  * seller.taxId.hustringrequired for HU domestic

Hungarian tax ID, e.g. `12345678-1-42`.

  * buyer.taxId.hustringrequired for B2B > HUF 0

Buyer's Hungarian tax ID.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**Elektronikus Közbeszerzési Rendszer (EKR)**| `0190:HU-<tax-id>`| <https://ekr.gov.hu>  
  
EKR is the central public procurement system; B2G e-invoices route through it.

## B2B reporting / clearance

**NAV Online Számla 3.0** — Real-time XML envelope of every issued invoice; 5-minute reporting deadline.

Lifecycle status| Reported as  
---|---  
`issued`| NAV transaction ID issued.  
`modified`| Modification message; original transaction referenced.  
`cancelled`| Cancellation message.  
  
## Error codes

Code| Meaning| Fix  
---|---|---  
`NAV-VAL-035`| Tax ID format invalid.| Hungarian tax IDs must follow the `NNNNNNNN-N-NN` shape.  
`NAV-OPER-010`| Reporting outside the 5-minute window.| Set the seller's clock correctly; or batch-send within the window.  
  
## Testing in sandbox

What you want to test| How  
---|---  
Hungarian B2B reporting| Seller tax ID `12345678-1-42` in sandbox; NAV transaction ID echoed.  
Force NAV rejection| `simulateCompliance: "reject_NAV_VAL_035"`.  
  
## FAQ

### Is the structured XML the invoice itself or just a report?

Today, just a report. The invoice may still be PDF or paper to the buyer. Direction of travel is to make the structured XML the invoice itself.

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Hungary](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108888/eInvoicing+in+Hungary>) — Pan-EU reference factsheet.
  * [NAV · Online Számla portal](<https://onlineszamla.nav.gov.hu/>) — Mandatory RTIR portal — tax authority.
  * [NAV · National Tax and Customs Administration](<https://nav.gov.hu/en>) — Tax authority owning RTIR mandate.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [Avalara · Hungary RTIR guide](<https://www.avalara.com/us/en/vatlive/country-guides/europe/hungary/hungary-real-time-invoice-reporting.html>) — Industry tracker — RTIR mechanics.
  * [EDICOM · Hungary RTIR / 2030 e-invoicing](<https://edicomgroup.com/blog/hungary-electronic-invoicing-reporting-rtir>) — Industry analysis — ViDA roadmap.