Real-time invoice reporting obligation related to self-billing invoices

Real-time invoice reporting obligation related to...

The Ministry of Finance has extended the grace period applicable to the real-time reporting obligation related to certain self-billing invoices.


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Please be informed that Hungary’s Ministry of Finance has released a statement that extends the grace period related to the real-time reporting of self-billing invoices until 30 June 2021. No penalty shall be imposed for non-reporting or late reporting during this period, assuming that:

  • the purchasing company issues the invoice in the name of the supplier (self-billing) in accordance with their agreement, and
  • the customer does not (and should not) have a Hungarian VAT ID.

The Ministry of Finance statement (in Hungarian) is available at this link.

If you have experienced issues where the above-mentioned grace period shall not be applied when transitioning to the 3.0 version of the real-time invoice reporting system, or need a temporary solution to fulfill the real-time invoice reporting obligation, we remain at your disposal.

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