Starting 15 September 2025, Hungary’s tax authority will tighten online invoice reporting rules, with fines of up to HUF 1,000,000 per invoice for non-compliance.
Hungary’s tax authority (HTA) will enforce stricter rules for online invoice reporting, effective 15 September 2025.
Errors that were previously flagged as warnings (WARN) will now be classified as blocking errors (ERROR). This means that if such errors occur, the invoice data will fail to reach the tax authority’s system, resulting in non-compliance with mandatory reporting requirements.
The new approach primarily affects invoices issued in foreign currencies for transactions within the EU or with non-EU countries, including those with modified invoices.
Accurate use of the customer code is now crucial—especially for intra-EU sales, where the customer’s VAT status must be marked as OTHER to ensure successful reporting.
Errors will also arise if a modification document shares the same number as the original invoice or if, in periodic settlement invoices, the supply period’s end date precedes its start date.
Non-compliance carries significant risks, as the HTA may impose fines of up to HUF 1,000,000 per invoice for missing, incorrect, or incomplete reporting.
