Hungary has published its ViDA implementation plan, signaling a major VAT reform that will introduce mandatory e-invoicing and real-time data exchange between businesses and tax authorities for both domestic and cross-border transactions. The reform also includes new buyer reporting obligations (AOR), standardized EN 16931 invoicing, and a shift away from email-based invoicing toward a secure, tax... Read more

Hungary has announced plans to reform its invoicing framework in line with the EU VAT in the Digital Age (ViDA) directive, introducing mandatory structured e-invoicing for domestic B2B, intra-EU B2B, and B2G transactions. The proposal also introduces new reporting requirements, including a buyer-side “Accounts on Receipt” (AOR) obligation requiring invoice data to be reported within five days, while invoices must comply with the EN 16931 EU e-invoicing standard and be transmitted through secure automated channels Read more

Hungary’s e-receipt system introduces receipts that exist only in digital form and are issued through e-cash registers, becoming legally valid once stored in the central receipt repository and accessible to customers via a dedicated application. Read more

Hungary’s National Tax and Customs Administration (NAV) has launched a new digital VAT refund system at Budapest Liszt Ferenc International Airport, introducing electronic terminals that allow non-EU travelers to process VAT refunds quickly and select their preferred refund method. Read more

Hungary has expanded the scope of the reduced 5% VAT rate under Act CXXVII of 2007 to include certain fresh, chilled, or frozen meat and slaughter by-products of domestic cattle, as listed under Annex 3, Part I, Line 60, provided they meet both the specific CN tariff headings (0201, 0202, 0206) and the legal product definition. Read more

From 1 September 2026, Hungary will introduce mandatory receipt data reporting, requiring all receipt information to reach the tax authority, with real-time compliance automatically fulfilled by businesses using NAV-connected online or e-cash registers, while non-connected issuers must submit aggregated daily reports within three days. Read more