How to invoice in Hungary
A compliant Hungarian invoice must show the seller's and buyer's name, address and tax number (adószám), a sequential invoice number, the issue date and the separate fulfilment/supply date (teljesítés kelte), 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 | Phasing in |
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, IBAN/account)
- Fulfilment / supply date (teljesítés kelte)
- Buyer's Hungarian tax number for domestic B2B supplies
- Sequential invoice number
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Hungarian VAT notes such as:
- 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, with XML schema version 3.0 required since 15 May 2025 (support for version 2.0 has ended). Structured B2B e-invoicing is not yet generally mandatory, but is being introduced sector by sector: electricity and natural gas supplies to businesses since 1 July 2025, and water-utility services to businesses since January 2026. Under NAV's ViDA-aligned e-invoicing concept (updated in early 2026), a compliant national platform is expected to open for voluntary testing around 2028, with a general domestic B2B e-invoicing mandate planned for 2029, ahead of the EU-wide ViDA deadline of July 2030. The future model is expected to rely on EN 16931-compliant structured invoices, with Hungary set to act as a Peppol Authority.
Invoice Forever can export a structured EN 16931 / Peppol BIS (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 23 July 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. A general structured B2B e-invoicing mandate is not yet in force, but it is being phased in by sector — energy-sector e-invoicing since July 2025 and water-utility services since January 2026 — while the broader ViDA-aligned system is expected to enter voluntary testing around 2028, with a domestic B2B mandate planned for 2029 ahead of the EU-wide ViDA deadline of July 2030.
Make an invoice for Hungary, free.
HUF and 27% VAT already set, on A4 paper. No signup, no watermark.
Make an invoice for Hungary