From 1 July 2018, taxpayers are as stated earlier obliged to provide within 24 hours invoice data for domestic transactions with a minimum VAT amount of HUF 100,000 (322 EUR).
The ERP system must be able to detect sales invoices meeting reporting requirements: the minimum VAT amount. To be able to comply with the requirements and provide the data on in time, a taxpayer needs to develop either tooling or purchase a solution.
When invoicing takes place using an accounting/billing program, the invoice information has to be transmitted immediately from the billing program to the National Tax and Customs portal (NAV) without human intervention, via public internet, shortly after the invoice has been issued.
Taxpayers who do not send the data online immediately will be subject to tax penalties. The fundamental principle of the data supply is that an XML data file may contain only one invoice.
If for technical reasons, the billing program sends multiple invoice data to the tax office at a time; it cannot do so in a single data file. Breaking the accounts into separate data files is necessary.
Data supply includes the following primary data circuits:
- Technical data of data service: exact time, endpoint identifier
- Billing software data: manufacturer’s name, software name, version number
- Invoice type
- Initial invoice details
- Modification invoice details