Initially, the extension of the scope was planned for 1 January 2021. However, in order to establish a smooth transition for businesses during the COVID-19 outbreak, a three-month grace period was applied. The obligation is imposed on both domestic and foreign organisations registered in Hungary for VAT purposes. Submission requirements Taxpayers will have to submit data on issued invoices in real-time to the National Tax and Customs Administration of Hungary (NAV) via the Online Szamla platform.   Data on invoice transactions can be submitted both individually and in batches of up to 100 items at a time. Before submitting invoices,...