The Online Invoicing System is available on the following link: https://onlineszamla.nav.gov.hu/

When invoices are issued by invoicing software, invoice data shall be transmitted to the Tax Authority without human intervention via the Internet after the invoice is made.

In case of forms – for example, manual invoicing with invoice pad – invoice data will have to be recorded on a web interface.

Reporting obligations and deadlines

About registration

The taxpayer subject to reporting shall be registered in the Online Invoicing System on the following link: https://onlineszamla.nav.gov.hu/regisztracio/start
To facilitate registration, the National Tax and Customs Administration of Hungary has published a video in Hungarian, which is available on the following link: https://www.youtube.com/watch?v=1mcm_027-Cs It is worth checking out before starting the registration.

User registration

Each user shall be created on the online interface. The primary user can create the secondary user and the technical user. Different accesses are different permission levels.

Natural persons providing data on behalf of the taxpayer on the online invoicing interface:

• primary users
• secondary users

In case of data provided from invoicing software the name of all the data necessary for the use of machine-machine interface is the technical user.

Simplified registration

The registration process has been simplified in many ways compared to the past:

• after the identification on the Customer Portal, it will be enough to give the tax ID of the private individual, the other data will be automatically exchanged in the background between the Tax Authority and the Customer Portal
• it will also be possible to add a new primary user to the existing registration
• VAT group registration is also possible
• the appearance of the  permissions became simpler

When registering, you should pay attention to the following:

• since it is necessary to provide the tax identification number of the private individual who makes the registration, it is good if the tax card is in hand before starting the process
• the username chosen by the users shall include lower and upper case letters without accent, numbers and it can consist of min. 6 and max. 15 characters.
• the password chosen by the user shall include lower and upper case letters without accent, numbers and it can consist of min. 8 and max. 15 characters. Do not include special characters!
• the phone number of the taxpayer must be given, which can start with +36 (it is requested twice in the system)

Default penalty

If data is not provided at all to the tax authority, or provided belatedly or incompletely of invoices with a VAT of at least HUF 100,000, it may result in default penalty of up to HUF 500,000 per invoice. For private individuals the default penalty can be a maximum of HUF 200,000 per invoice.