eszámla

An eszámla, or electronic invoice, is a legally recognized invoice that is issued, transmitted, and archived in an electronic format. In Hungary, the implementation of mandatory e-invoicing has been a significant development in the country's tax administration. The primary goal is to enhance transparency, reduce tax evasion, and streamline business processes for both companies and tax authorities.

The eszámla system requires businesses to report all domestic B2B (business-to-business) and B2C (business-to-consumer) transactions to the Hungarian Tax and Customs Administration (NAV) in real-time or near real-time. This reporting is done through a specific XML data format. The NAV then processes this data, allowing for immediate verification and analysis. This system aims to create a digital audit trail for all transactions.

Key features of the eszámla system include mandatory online reporting, the use of a standardized XML format, and the requirement for businesses to obtain a tax identification number that is linked to their invoicing system. Failure to comply with these regulations can result in significant penalties. The introduction of eszámla has led to increased digitalization within Hungarian businesses and has been a major step towards a more efficient and transparent tax environment.