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Mandatory data export software function in Hungary as from 2016

Hungary has announced that all taxable persons should equip their invoicing software with a separate function which will allow data export. No official circular is available at this stage, just a decree which stipulates that the new function has to be ready by 01.01.2016. The software used for invoicing therefore has to be amended to facilitate the export of invoice data/fields to the Hungarian Tax Office. It concerns all invoices issued under the Hungarian VAT number and therefore this also applies to foreign based businesses with a Hungarian VAT registration number.

It should be possible to select the data to be exported based on the invoice start and end date, and on invoice sequence number. The data shall be provided to the tax office in the specified form (appendix to the decree) depending on how invoices are stored. We advise to contact your software supplier to check what will be implemented to facilitate the new Hungarian obligation.

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