Hungary is required to report B2C directly from 1st of April

March 29, 2021

On 1 July 2018 Hungary has introduced real-time, electronic reporting (RTIR) for domestic B2B sales invoice data. From April 1, 2021, RTIR is extended and include B2C invoices as well. The anti-VAT fraud reporting measure applies to all VAT registered businesses, despite the fact if it is resident or foreign business.

The extension of B2C operations does not cover sales reported through the MOSS (future EU OSS VAT return).

Transactions that must now be included in submissions under the new v3.0 reporting scheme:

  • B2B domestic, including internal reverse charge;
  • B2B intra-community supplies;
  • B2C dometic (mandatory from April 1, 2021)
  • Exempt domestic sales;
  • Export;
  • B2C distance sales.

Companies that are not RTIR compliant may be fined up to HUF 500.000 (EUR 1.400) per invoice.

If you have any questions, we recommend that you to contact the 1stopVAT team for assistance, who will answer all your questions.