Information regarding the entry into force of the amendment related to obligatory data disclosure owing to the specific domestic master list and the usage of invoicing programs
The amendment related to Act XCII of 2003 on the Rules of Taxation (referred to as: Act) will come into effect from 1 July 2018 which implies to the entry into force of the following implementations:
- The reduced HUF 100,000 threshold (instead of HUF 1 million) regarding VAT amount per invoice which results the obligatory preparation of the domestic summary report.
- The electronic data disclosure (automatic online tax reporting) which consists of certain data elements that the invoices issued by invoicing programs shall contain.
You can find the legislation of the amendment as follows.
Subsection (2a) of Section 31/B:
„Persons liable for payment of VAT shall supply information to the state tax and customs authority by way of electronic means provided in specific other legislation on the contents of invoices made out with programs featuring invoicing functions, if the amount of VAT charged to another taxable person established in the domestic territory is 100,000 forints or more. In the event of any changes made in an invoice, or if cancelled, the taxpayer shall also disclose such data by way of electronic means as provided in specific other legislation.”
With reference to certain tax laws and other corroborative laws, Subsection (10) of Section 262 of Act LXXVII of 2017 declares that the amendment above enters into force 1st July 2018.
The purpose of this one-year postponement was to allow enough time for taxpayers to fulfil the technical requirements of the online data disclosure, since such special system which is able to stimulate the competitiveness of the whole country can only be introduced properly after the adequate preparations of the stakeholders.
Furthermore sufficient trial period will also be ensured before the go-alive application - based on information provided by National Tax and Customs Office (’NTCO’).
The development of invoicing software is suggested to be started in time in order that taxpayers could adequately fulfil their obligatory data disclosure by July 2018.
Therefore, we would like to draw your attention that the XML data file which were produced in relation with Online Invoicing can be tested within the External Online Notification and Reporting System Framework (referred to as: EONRSF) by NTCO. It is available on https://kobak.nav.gov.hu.
Nevertheless, it is useful to know that this page can be used only by registered users who
- has browser-based protection certificate and
- fixed IP address.
Necessary information for the registration and access can be found on https://onlineszamla.nav.gov.hu from 3 July 2017. Up-to-date technical information and up-to-date data file scheme related to online invoicing are also published here.
In the case of those technical difficulties which arise due to the test of the online invoicing during the development period, you can turn to technical helpdesk by e-mail from the following address: This email address is being protected from spambots. You need JavaScript enabled to view it..
