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NAV VAT reporting in Hungary – Expected changes in 2019 and 2020

UpdateE-Invoicing Changes to the interface specification for online invoices to the Hungarian tax authority NAV are pending.

NAV and KOBAK System

In Hungary, a real-time VAT declaration is required for invoices with a tax burden of 100,000 HUF/320 EUR or more per invoice since 1 July 2018. The National Tax and Customs Administration of Hungary, aka NAV (Nav Nemzeti Adoes Vamhivatai) offers the so-called KOBAK system for these notifications. Taxpayers and companies must send the VAT data of their electronic invoices (Real Time Invoice Reporting – RTIR) to NAV via the KOBAK system within a short time frame. Details of this can be found in a previous blog.

The XSD data format and other technical details are continuously reviewed by the Hungarian authorities, resulting in a number of changes. The Hungarian authorities have made the respective specifications available for download from https://onlineszamla.nav.gov.hu/dokumentaciok.

NAV changes with effect from 2019 and 2020

The current XSD version 1.0 was in place until June 4, 2019. Since this date, the system of the Hungarian tax authority NAV no longer processes invoice data sent using the 1.0 XSD schema, but instead requires version 1.1.

The announced further version changes 1.2 and 1.3 in 2019 were discarded. Instead, interface version 2.0 will replace XSD version 1.1 in the production environment from January 1, 2020.

In order to improve the effectiveness of the disclosure of invoice data, NAV is planning an additional procedure for querying invoices via a web service from July 2019 onwards. The taxpayer thus has more transparency in reviewing the VAT numbers they have already declared.

NAV introduction since 2017

Introduction of the XSD interface version 2.0

Due to the introduction of interface version 2.0, the considerations for invoice issuers include:

  • XSD version 2.0 will be released shortly.
  • Developers and customers then have about a month to review version 2.0 and submit comments or suggestions for changes to the National Tax and Customs Administration (NAV). This feedback aims to provide for a successful introduction of the new version 2.0.
  • The completion of the specifications for XSD version 2.0 is scheduled after the comments phase.
  • The final interface specification for version 2.0 should be available in the test environment from 15 October 2019 onwards. Therefore, testing of customer billing programmes according to the new XSD version 2.0 could start after this phase.
  • The exclusive use of version 2.0 is expected to start on 1 April 2020, after which the NAV system will no longer accept invoice data created in version 1.1.

Always using the current version with SEEBURGER Cloud Services

SEEBURGER Cloud Services offers a convenient, secure, scalable and high-performance e-invoicing solution with VAT reporting in Hungary and are available today.

SEEBURGER uses the specified formats in the current version and transfers the necessary data to the Hungarian National Tax and Customs Administration (NAV). Our proven cloud services are ERP system independent and can be expanded by legally compliant archiving if required.

SEEBURGER Cloud Services are available for Business-to-Tax, Business-to-Government and Business-to-Business E-Invoicing in multiple countries. This provides a simple and single point of contact for all e-invoicing service requirements.

 

Please contact us if you need more information or
if you want to arrange for the upcoming changes

We are looking forward to your message.

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About the Author:

Andreas Killinger
Since 2014, Andreas Killinger has been SAP Product Manager at SEEBURGER AG for software applications and services serving electronic business data exchange. He focuses on solutions in SAP as well as electronic invoicing (e-invoicing) for customers active on international markets. Killinger is a trained industrial mechanic who also studied law and administrative science. After a number of postings in public administration, he worked from 1999 to 2013 as an SAP Senior Consultant and SAP Project Manager for one of the leading corporate consultancies in international SAP projects.