1 September 2026 marks a new milestone in tax reporting in Hungary.<\/p>\n
For several years, Hungary has been one of the most advanced European countries in terms of the electronic transmission of invoicing data. Through its Online Sz\u00e1mla<\/strong> system, the Hungarian tax authority, the NAV (Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal)<\/strong>, already has significant visibility over invoices issued by businesses.<\/p>\n But the system is now going one step further.<\/p>\n Since 1 September 2026<\/strong>, data from both handwritten receipts and computer-generated receipts<\/strong> must also be transmitted to the NAV.<\/p>\n This development illustrates a major European trend: VAT digitalisation is no longer limited to electronic invoicing. It is gradually extending to cover all transaction data.<\/p>\n<\/p>\n Hungary already has extensive experience with the electronic transmission of invoicing data.<\/p>\n The Online Sz\u00e1mla<\/strong> system allows the NAV to receive relevant invoice data electronically. This approach enables the tax authority to access information much more quickly than under a system based solely on periodic tax returns.<\/p>\n The change introduced in September 2026 extends this approach.<\/p>\n Businesses must now also transmit data from handwritten receipts and computer-generated receipts<\/strong> that are not already automatically reported by the relevant cash register systems.<\/p>\n The aim is to provide the NAV with a more comprehensive overview of sales documented by a receipt.<\/p>\n<\/p>\n Since 1 September, data from relevant receipts must be transmitted to the NAV within three calendar days of the receipt being issued.<\/p>\n The data is transmitted daily and aggregated by VAT rate.<\/p>\n Several methods are available:<\/p>\n The NAV also provides the eP\u00e9nzt\u00e1rg\u00e9p<\/strong> application, which facilitates the automatic transmission of the relevant data.<\/p>\n<\/p>\n At first sight, the change may appear to concern only businesses that still use paper receipts or computer-based solutions that do not automatically transmit their data.<\/p>\n In reality, the issue is much broader.<\/p>\n It raises a fundamental question: what sales data is your system capable of capturing, structuring, controlling and transmitting to the tax authorities?<\/strong><\/p>\n This directly concerns cash register systems, invoicing software, ERP systems and the interfaces between the different financial systems.<\/p>\n Tax compliance is therefore becoming increasingly dependent on the quality and availability of data within the information system.<\/p>\n<\/p>\n The Hungarian development is particularly interesting because it illustrates a change in paradigm.<\/p>\n For a long time, invoice digitalisation mainly consisted of replacing a paper document with an electronic document.<\/p>\n Today, the issue is different.<\/p>\n Tax authorities are seeking to have structured, usable data that can be transmitted quickly<\/strong>, or even automatically.<\/p>\n Electronic invoicing is therefore no longer the only component of VAT digitalisation and transaction reporting<\/strong>.<\/p>\n This trend can be seen in several European countries, with different architectures and timelines.<\/p>\n<\/p>\n For businesses operating in Hungary, compliance should therefore not be treated solely as a tax project.<\/p>\n It also involves the information system.<\/p>\n Several questions need to be addressed:<\/p>\n These questions become particularly important in environments where several tools are involved in the sales cycle.<\/p>\n<\/p>\n For businesses generating significant transaction volumes, manual entry is clearly not a sustainable solution.<\/p>\n The system therefore provides for a machine-to-machine (M2M)<\/strong> interface to automate transmission.<\/p>\n At the end of August 2026, the NAV published the technical documentation and XSD schema<\/strong> required by developers to integrate this interface.<\/p>\n This publication marks an important step towards the operational phase of the system.<\/p>\n For businesses using an ERP or a complex application architecture, the issue then becomes very concrete: identifying the source system, determining the data to be transmitted, building or adapting the interface, and then implementing the controls required to secure the exchanges.<\/p>\n Sources:<\/em><\/p>\n The NAV has also announced a four-month adaptation period<\/strong>.<\/p>\n Until the end of 2026, the tax authority is supporting businesses in implementing the new system and will not impose penalties relating to this new obligation.<\/p>\n This period of tolerance does not mean that businesses can wait.<\/p>\n On the contrary, it provides an opportunity to:<\/p>\n The first days of operation have already shown that the system is operational: the NAV announced that, during the first three days, it had received data from 424,000 receipts from 20,000 businesses.<\/p>\n Sources:<\/em><\/p>\n The Hungarian experience goes well beyond the local market.<\/p>\n It shows how European tax authorities are gradually moving towards models in which transaction data becomes available much more quickly.<\/p>\n The trend is therefore less about simply digitising documents and more about digitalising tax flows themselves<\/strong>.<\/p>\n Less reliance on reporting after the event, and more structured data transmitted throughout the transaction process: this development is gradually changing the way businesses need to approach VAT compliance.<\/p>\n For international groups, this means no longer viewing country-by-country compliance as a succession of isolated projects.<\/p>\n ERP systems and invoicing platforms must be able to manage different regulatory requirements while maintaining a consistent architecture and reliable tax data.<\/p>\n<\/p>\n The first step is to map the flows<\/strong>.<\/p>\n Businesses need to identify:<\/p>\n The next step is to determine the appropriate level of automation.<\/p>\n For low volumes, manual entry via the NAV interface may be an option.<\/p>\n For high volumes or multi-system environments, automation through an M2M interface becomes a much more important consideration.<\/p>\n But beyond the transmission itself, the objective should be to secure the entire chain: data capture \u2192 validation \u2192 transformation \u2192 transmission \u2192 monitoring of responses \u2192 correction<\/strong>.<\/p>\n<\/p>\n 1 September 2026 does not simply mark another stage in electronic invoicing in Hungary.<\/p>\n It illustrates a deeper transformation: the gradual shift from e-invoicing to transaction reporting.<\/strong><\/p>\n The question is no longer simply whether a business can produce an electronic invoice.<\/p>\n It is whether its information system is capable of producing, controlling, structuring and transmitting tax data arising from all of its transactions<\/strong>.<\/p>\n For international businesses, this development should be incorporated into a broader consideration of their ERP architecture, data flows and European compliance strategy.<\/p>\n Hungary is a particularly revealing example in this respect: tax digitalisation does not stop at the invoice. It is gradually extending to the entire body of transaction data.<\/p>\n At Deveho, we support businesses in adapting their ERP systems and financial processes to new electronic invoicing and tax reporting requirements, taking into account the regulatory specificities of each country.<\/strong><\/p>\n Would you like to find out more? Contact us: https:\/\/deveho.purpl-web.com\/contact\/<\/a><\/p>\n Sources:<\/em><\/p>\n\n
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