Hungary has published its first concept for implementing the EU’s VAT in the Digital Age (ViDA) package. The National Tax and Customs Administration (NAV) and the Ministry of National Economy have opened a public consultation to gather input from businesses and tax professionals until 20 January 2026. This proposal follows earlier developments we covered in our article on Hungary’s tightening e-invoicing rules. The new concept provides a clearer direction for how the country plans to manage future domestic and cross-border invoice flows.
Planned scope of mandatory e-invoicing
Hungary intends to introduce mandatory e-invoicing for domestic B2B transactions, intra-EU B2B transactions, and B2G exchanges. Paper remains possible for B2C, but the legally valid version will always be an EN 16931-compliant XML file. Businesses will be allowed to use their own systems or a service provider to create and receive e-invoices.
Real-time reporting for sellers and buyers
A key part of Hungary’s approach is dual-sided reporting. Sellers must submit invoice data in real time for domestic transactions and provide core or full data for cross-border invoices. Buyers will need to report received invoices within five days and later confirm which ones relate to genuine economic activity.
Five-corner model for invoice exchange
Hungary proposes a five-corner architecture involving the seller, the seller’s system or provider, the buyer, the buyer’s system or provider, and the tax authority. The country will also join the Peppol network to offer secure transport channels, although its use will not be mandatory. For background on Peppol and network-based exchange, our Peppol solution page explains the main standards and benefits.
Accreditation for all invoicing software
Every invoicing solution in use must go through a mandatory accreditation process. Software must show that it can generate compliant XML invoices, reject incorrect data, and validate key VAT fields. Two types of accreditation will exist, one for software providers and one for taxpayers using their own tools.
What happens next
The consultation aims to refine the technical and operational details of the model. NAV has not yet announced a go-live date, but ViDA’s real-time reporting obligations for intra-community transactions will apply across Europe from July 2030. For companies active in Hungary, the direction is clear. Data quality, structured invoicing, and connectivity will become central. Reviewing our earlier analysis of Hungary’s changes and understanding the role of Peppol can help organisations prepare for these requirements.
