Type: Regulation
Changes to online data reporting obligation for invoicing. From 1 April version 2.0 of the XSD data structure must be used.
In addition, as of July 1, 2020 the online data reporting obligation for invoicing will be extended to include any taxpayer registered in Hungary, and for any invoices issued on transactions in Hungary, irrespective of the amount of VAT they contain. What is more, from 1 July, the online data reporting obligation for invoicing will affect taxpayers who issue invoices on the supply of goods and services which are subject to the reverse charge mechanism in Hungary and/or are VAT-exempt.
Effective date: April 1, 2020 and July 1, 2020