1. Background

 

In July 2018, Hungary introduced a real-time invoice reporting (RTIR) model, whereby each taxable entity shall perform data reporting for each invoice to the National Tax and Customs Authority's (NAV) platform Online Szamla.

 

2. CTC model overview

 

Under the RTIR model, e-invoicing is not strictly regulated. Still, the supplier must report a subset of the invoice t…

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