Upcoming changes regarding Online Invoice reporting
As mentioned in our previous newsletter, one of the latest strategic objectives of the Hungarian Tax Authority (HTA) is to prepare VAT return drafts for taxpayers. In this regard, HTA is increasingly focusing on examining the data reported in the Online Szamla System and particularly on improving the efficiency of the eVAT system. Promoting the quality and accuracy of data reported in the Online Invoice System will be a key regulatory goal for the upcoming period, as it serves as a prerequisite for the introduction of a possible mandatory e-invoice system, alongside the eVAT reconciliation obligation.
To identify and eliminate the typical errors, HTA has reviewed the Online Invoice validations, resulting in changing 21 different warning messages to blocking-level messages (Aborted). The Tax Authority offers the opportunity for feedback on these changes, allowing taxpayers to express their opinions regarding the stricter measures. Taxpayers can provide feedback until May 31 by clicking the following link: Changes related to Online Invoice Szamla validations.
The planned changes are expected to be introduced in June in the test system. The finalized changes, based on feedback from taxpayers, will be available in the live environment of the Online Invoice System from July 1, 2025. Therefore, data reporting from taxpayers who have previously received warning messages for the mentioned cases will be blocked, which may lead to significant penalty risks.
In the absence of adequate preparation, from July 1 onwards, data reporting by those taxpayers who have so far received the listed warning messages will be blocked, which could lead to serious risks of fines.
Failure to provide or erroneous data submission may result in the imposition of penalties, which can even reach up to approx. EUR 2,500 per invoice. Inspection experiences indicate that late penalties represent a real risk, and they are imposed whenever the taxpayer fails to supplement or correct the affected data submission despite the prompted notice.
The introduction of the above-mentioned changes will primarily affect businesses where intra-community or third-country sales, foreign currency transactions, summary invoices, or customers with group VAT numbers are involved. The list of validations affected by the changes can be accessed by clicking the following link: Changes related to Online Invoice Szamla validations.
The number of invoices affected by the aforementioned errors can be significant in many cases, therefore, taxpayers should be prepared for the possibility that error corrections, if not timely, can only be conducted manually or at significant time expense.
It is important to note that these errors currently already carry penalty risks during a potential HTA audit. Therefore, it is recommended to perform corrections retrospectively as well.
Technical solutions can greatly assist in carrying out corrections efficiently, facilitating mass technical invalidation and re-sending of invoices. Given the potential volume of affected invoices, it may happen that without preparation, correcting the errors manually could require significant time and effort.
In light of the changes, every taxpayer should review their data submission system concerning the Online Szamla System. If the listed errors are still valid for providers, corrections should be made as soon as possible but no later than the specified deadline.
Since the proper data submission process serves as prerequisites for strategic objectives like eVAT or a potential mandatory e-invoice system (VIDA), it may be worthwhile to consider changing current service providers and selecting appropriate providers to ensure compliance with these regulatory expectations in the long term.
As proper data reporting is a prerequisite for key strategic initiatives such as eVAT or a potential mandatory e-invoice system, in case of significant deficiencies, it might even be worth considering replacing current service providers now and selecting a provider that can ensure long-term compliance with regulatory expectations.
