Online invoicing in Hungary, even by phone

Diána Schreiter's picture
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Since the introduction of the Online Invoicing System in 2018, the National Tax and Customs Administration of Hungary (NTCA) has been providing a free invoicing program (Online Invoicing) to domestic taxpayers, with which the online invoice data disclosure can be performed automatically. The NTCA has now developed an Online Invoicing application for this free invoicing program that is compatible with iOS (version 11.0 or higher) and Android (version 7.0 or higher) operating systems. This app is available for free from both the Apple App Store and Google Play stores.

 

The extended invoicing obligation, which came into force on 1 July 2020, does not represent an additional administrative burden with the free invoicing program and the accompanying free mobile application. From then on, the account data service is obligatory for all domestic taxable persons who issue invoices to another domestic taxable person on a transaction performed domestically in accordance with the rules of VAT Act. For instance, invoices that do not include VAT or the percentage needed to determine the amount of VAT should also be disclosed.

 

The mobile application primarily helps taxpayers who are currently making out invoices from an invoice pad or whose sales or services are not fixed. These taxpayers can also easily fulfil their invoicing and invoice data disclosure obligations with the mobile application.

 

The condition for using the application is that the user must register in advance in the Online Invoice system (https://onlineszamla.nav.gov.hu), or after registering in the system, navigate from the system to the Online Invoicing program on the web interface. After accepting the General Terms and Conditions of the program and making the basic settings, the application downloaded to the user’s smartphone can be utilized after the pairing initiated from the web interface (scanning QR code, which is available on the Settings / Mobile application pairing page).

 

The functions of the mobile application are essentially the same as the functions of the Online Invoicing program. The issued invoice can be retrieved, opened and forwarded at any time in the app and on the web interface of the Online Invoicing program. The user who issues invoices with the application can send his electronic invoice immediately after issuing the invoice, for instance via AirDrop, MMS, e-mail, Viber message, Facebook messenger or any platform known and supported by his mobile device.

 

The most important operations that can be performed in the application:

  • Issuing, amending and cancelling invoices, advance payment invoices;
  • Automatic fulfilment of the data disclosure obligation to NTCA;
  • Issuing an electronic invoice;
  • Applying partner and product lists;
  • Querying outgoing and incoming invoices;
  • Overviewing user statistics;
  • Loading customer data with QR code;
  • Creating and using an electronic business card of the user;
  • Archiving issued electronic invoices on the issuer's side;
  • Managing invoice pads used for issuing invoices;
  • Access to news published in the Online Invoice system.

 

The data of the invoices recorded with the application is not stored on the smartphone used for the application, but in the cloud, so the data are not lost even when changing devices. An internet connection is needed to use the application.