How to invoice in Hungary
Hungarian invoices need both the issue date and a separate fulfilment/supply date (teljesítés kelte), plus the seller's and buyer's name, address and tax number (adószám), a sequential invoice number, a line-item description, the net amount, the VAT rate and VAT amount, and the gross total. Hungary's standard VAT (áfa) rate is 27%, the highest in the EU, with reduced rates of 18% and 5%. Invoice data must also be transmitted to NAV in real time through the Online Számla system.
| Hungary at a glance | Detail |
|---|---|
| Currency | HUF (HUF) |
| Standard VAT | 27% |
| Tax ID | Adószám (VAT number) |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: 11-digit Hungarian tax number (adószám), formatted 8+1+2 — e.g. 12345678-1-42. The EU VAT number is "HU" plus the first 8 digits, e.g. HU12345678..
What Hungarian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and Adószám (VAT number)
- The client's name and address (and their Adószám (VAT number) for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in HUF
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Fulfilment / supply date (teljesítés kelte)
- Buyer's Hungarian tax number for domestic B2B supplies
- Sequential invoice number
VAT & reverse charge
The usual Hungarian VAT notes read:
- VAT charged at 27% (áfa) under the Hungarian VAT Act (Act CXXVII of 2007).
- Intra-Community supply — exempt from VAT under Article 138 of the EU VAT Directive; the customer accounts for VAT in their member state.
- Reverse charge (fordított adózás) — VAT to be accounted for by the recipient under Articles 194/196 of the EU VAT Directive.
E-invoicing in Hungary
Real-time invoice data reporting (RTIR) via NAV's Online Számla platform has been mandatory for essentially all invoices since 2020-2021. Structured B2B e-invoicing is not yet mandatory. Sector rules for utility bills (electricity and gas since 1 July 2025, water since 1 January 2026) require electronic invoices, such as PDFs by email, to non-residential customers; these are not structured EN 16931 invoices. NAV and the Ministry for National Economy published a ViDA implementation concept (latest version 3 July 2026) that would make EN 16931 XML e-invoicing compulsory for domestic and intra-EU B2B transactions, with accredited invoicing software and optional Peppol through a planned national Peppol authority. The concept is not final and sets no start dates; the EU deadline for intra-EU B2B e-invoicing is 1 July 2030.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Nemzeti Adó- és Vámhivatal (NAV), Hungary's National Tax and Customs Administration before you rely on it. This page is general guidance, not tax advice.
Payment terms in Hungary
Business payment terms in Hungary typically run 15-30 days. The EU Late Payment Directive caps B2B terms at 60 days (30 days for public authorities). Payment is usually by bank transfer in forint (HUF).
Questions about invoicing in Hungary
The standard VAT (áfa) rate is 27%, the highest in the EU. Reduced rates of 18% and 5% apply to certain goods and services, and some supplies are zero-rated or exempt.
Yes. Show your Hungarian tax number (adószám), and for domestic B2B supplies you must also include the buyer's tax number. Invoice data must be reported to NAV in real time through the Online Számla system.
Real-time invoice reporting (RTIR) to NAV is already mandatory for essentially all invoices. Structured B2B e-invoicing is not yet mandatory. Utility bills to non-residential customers must be electronic since July 2025 (electricity and gas) and January 2026 (water), but these can be PDFs by email rather than structured e-invoices. A ViDA implementation concept from NAV and the Ministry for National Economy (latest version 3 July 2026) would make EN 16931 XML e-invoicing compulsory for domestic and intra-EU B2B, but it is not final and sets no start dates; the EU deadline for intra-EU B2B e-invoicing is 1 July 2030.