Hungary playbook: online invoice-data reporting, the 65 VAT return and the A60 statement
Hungary's Online Számla system is a reporting regime. Your ERP sends invoice data to the tax authority (NAV), and the customer receives the invoice through whatever channel you agreed. Those are two separate events. A successful report does not prove the customer got a valid invoice, and a delivered invoice does not prove it was reported. The ERP must track both.
Data for Hungary on this site: Hungary country page · Hungary × ERP e-invoicing support · Hungary e-invoicing status
This playbook uses the same structure as the other country playbooks. Facts come from the Hungary page and the official sources it cites. ERP support is on the Hungary e-invoicing matrix; note that most cells there are not yet backed by verified evidence, so budget time to confirm support (see estimate localization effort).
What applies
- Invoice-data reporting. NAV's VAT guidance describes reporting for invoices subject to the Hungarian VAT Act; the scope can reach beyond a simple domestic B2B population (NAV VAT guidance).
- No general B2B exchange mandate. The European Commission's country assessment distinguishes the live reporting system from a general obligation to exchange structured invoices (European Commission country page).
- Returns. As listed below.
| Requirement | Type | Frequency (from the country page) | Status on this site |
|---|---|---|---|
| VAT return | ordinary return | Monthly (net VAT ≥ HUF 1m in reference year), quarterly (default), or annual (small taxpayers) | verified |
| Recapitulative statement of intra-Community supplies, services and acquisitions | EU sales list / recapitulative statement | Monthly or quarterly according to the taxpayer's frequency, where an obligation arises; sheets 01–04 cover supplies, acquisitions, services supplied and services received | verified |
The rows give the frequency rules and deadlines for the 65 return, and the A60 deadline of the 20th of the month after the period. Check the rows and their sources each cycle.
Operating model
- The ERP creates the invoice.
- The invoice data is reported to NAV through the current interface; the ERP stores the report identifier and the response.
- The invoice is delivered to the customer by the agreed channel; delivery has its own status.
- Modifications and cancellations are reported with a link to the original invoice.
- At period end, the 65 return and, where there is intra-EU trade, the A60 are prepared from the closed ledger.
ERP set-up checklist
- A scope decision for Hungarian VAT-law invoices, including cross-border and consumer cases, kept separate from the customer's delivery preference.
- Production credentials for the NAV interface with a named owner.
- Exception queue that distinguishes an unreported invoice, a rejected report, a duplicate submission and a delivery failure.
- Original invoice number, report identifier and correction relationship stored together.
- Manual and emergency invoices fed into the reporting control without creating a second receivable.
- Tax codes mapped to the 65 return and the A60 sheets.
Worked example: an invoice and a modification
The 27% standard rate is from the Hungary page (source: the EU's Your Europe VAT rates page). Amounts are illustrative round numbers in HUF.
A company invoices 100,000 net. The report to NAV is accepted. A week later the price is reduced by 20,000 net with a modifying document that references the original invoice; that is reported too.
| Step | Account | Debit | Credit | Note |
|---|---|---|---|---|
| Invoice, reported to NAV | Trade receivables | 127,000.00 | ||
| Sales revenue | 100,000.00 | |||
| Output VAT | 27,000.00 | 27% | ||
| Modifying document, reported with a link to the original | Sales revenue | 20,000.00 | ||
| Output VAT | 5,400.00 | |||
| Trade receivables | 25,400.00 |
Output VAT for the two documents is 21,600. The reported data for the period, summed, should give the same figure. If the modifying document had been entered as a new invoice with a negative amount and no reference, the report would show two unrelated invoices, and reconciling the reported data to the ledger would no longer be straightforward.
Exceptions to plan for
- Rejected reports that need correction while the customer already holds the invoice.
- Currency conversion on foreign-currency invoices.
- Exempt and reverse-charge transactions.
- Interface outages: invoices must still be reported once the service is back.
- Changes in return frequency, which the 65 row ties to the net VAT of a reference year.
Worksheet
Use the Hungary operating checklist.
Worksheet: Hungary operating checklist
Copy this worksheet for each case. It records decisions and evidence; it does not determine the tax or legal treatment.
Show the worksheet
Use with the Hungary playbook.
Scope
- Entity, tax number:
- Scope decision for reported invoices (domestic, cross-border, consumer), approved by:
- 65 return frequency and source:
- Interface credentials owner:
Statuses tracked separately
- ☐ Reported ☐ Report rejected ☐ Duplicate ☐ Delivered to customer ☐ Delivery failed
Tests
- ☐ Modification references the original invoice
- ☐ Cancellation reported
- ☐ Foreign-currency invoice
- ☐ Exempt and reverse-charge invoice
- ☐ Outage: invoices reported once the service is back
Each period
| Check | Result | Owner |
|---|---|---|
| Reported data total = ledger output VAT | ||
| 65 return = VAT accounts | ||
| A60 = intra-EU sales and acquisitions (if any) | ||
| Filed by the deadlines on the rows; receipts stored |
Sources checked: 27 October 2026, through this site's Hungary page (e-invoicing section checked 17 October 2026). Reporting deadlines per invoice, every transaction exception and the current interface version need NAV's live technical package.
Related guides and data
- Build an e-invoice status model finance can trust
- Intrastat and EC sales lists from ERP data: field mapping and reconciliation
- Estimate localization effort per country and ERP from the evidence
Data on this site: Hungary country page · Hungary × ERP e-invoicing support · Hungary e-invoicing status · E-invoicing country × ERP matrix · VAT reporting requirements by country
In Country playbooks: previous Romania playbook: RO e-Factura, the D300, D394 and D390 returns and the D406 SAF-T · next Croatia playbook: eRačun, invoice fiscalization, KPD codes and the PDV return · Guides by task · All guides
Vendor documentation is cited only as an example of the level of evidence to ask for; it is not a recommendation or a ranking. This guide is general information, not tax or legal advice. Checked 2026-10-27.
Related: Glossary – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more).
Page last updated: · Markdown version · Suggest a correction