Invoicing Requirements and NAV Online Számla

When must an invoice be issued?

A VAT-registered sole proprietor must issue an invoice for every domestic sale of goods or service performed for consideration, to the buyer or client, regardless of whether the buyer is itself VAT-registered or a private individual. The invoicing obligation also covers advances received, with one exception: an advance under 900,000 HUF from a buyer who is neither VAT-registered nor a legal entity doesn't require an invoice, unless the buyer requests one.

If the buyer is a private individual who doesn't request an invoice, the law often allows issuing a simple receipt (nyugta) instead, though this depends on the activity, and some activities (typically retail trade, hospitality) require using a cash register. A proprietor under VAT exemption (alanyi adómentesség) must still issue an invoice for every sale, just marked "AM" instead of showing VAT.

What must the invoice contain?

Áfa tv. § 169 lists the mandatory contents. The data that appears on virtually every invoice includes:

• a sequential number that unambiguously identifies the invoice,
• the date of issuance and the date of performance (if different from the issuance date),
• the seller's and buyer's name and address, and the seller's tax number,
• the buyer's tax number too, if the buyer is liable for the tax on that transaction, or the sale is made under the buyer's Community VAT number,
• the name and quantity of the goods sold, or the name and quantity/extent of the service provided,
• the unit price and the tax base (the consideration excluding VAT),
• the VAT rate applied, or, if the sale is exempt, a reference to the relevant legal provision or another clear indication (e.g. "AM"),
• the amount of VAT passed on, in HUF,
• the total amount payable.

The invoice must also show the "e.v." mark and the proprietor's registration number when invoicing as a sole proprietor. Special situations need further markings: "fordított adózás" (reverse charge) for a reverse-charge transaction, "önszámlázás" (self-invoicing) if the buyer issues the invoice on the seller's behalf under an authorization, and "Kisadózó" if the proprietor is taxed under kata.

By when must the invoice be issued?

Under the general rule, the invoice must be issued by the date of performance (or, for an advance, by its receipt), but at the latest within a reasonable time. That "reasonable time" is a specific, situation-dependent length:

• If the consideration is paid at the latest at the time of performance, in cash or by a cash-equivalent instrument, the invoice must be issued without delay, at the time of performance.
• If the consideration is paid afterward, on deferred terms (the typical case when the buyer is given a payment deadline), the invoice must be issued within 8 days of performance.
• For an intra-EU VAT-exempt sale of goods, or a service performed in another member state where the recipient is liable for the tax, the invoice must be issued by the 15th day of the month following the month of performance.

NAV Online Számla: real-time data reporting

Since 2021, the data of every invoice issued to a domestic taxpayer must be reported to the NAV Online Számla system, with no value threshold: a rule that used to apply only to invoices with at least HUF 100,000 of VAT, but now effectively covers every invoice. If invoicing is done through NAV-compatible invoicing software, the data reporting happens automatically, in real time, right when the invoice is issued. If the proprietor issues the invoice by hand (e.g. from a paper invoice book), the data must be entered separately, afterward, on the NAV Online Számla portal:

• generally within 4 calendar days of issuing the invoice,
• within 1 day of issuance if the invoice's VAT content reaches or exceeds 500,000 HUF.

Using a properly configured, NAV-compatible invoicing program is therefore not just more convenient; it also avoids the risk of forgetting or being late with a manual invoice's data report.

Correcting or cancelling an invoice

If an issued invoice is wrong or needs changing (a wrong amount, a sale that didn't happen), it can't simply be edited or destroyed: the law requires settling it with a correction invoice, or, to fully cancel it, a cancellation invoice, either of which must clearly reference the original invoice. These documents' data must be reported to NAV Online Számla the same way as the original invoice's.

What's at stake for non-compliance?

Failing to issue an invoice or receipt, and violating the record-keeping obligation, including a missed or late NAV Online Számla data report, can carry a default penalty of up to 2,000,000 HUF in 2026; this is the raised penalty cap in effect since August 1, 2024. Other, unrelated defaults are still subject to the lower general penalty cap.

This article is for general information only and does not constitute tax advice. Source: the VAT Act, 2007. évi CXXVII. törvény (net.jogtar.hu), NAV information booklet no. 18, "A számla, nyugta kibocsátásának alapvető szabályai," and the Rules of Taxation Act, 2017. évi CL. törvény, together with Government Decree 181/2024. (VII. 8.), which raised the default-penalty cap.

Last updated: July 31, 2026.