Hungary Online Account System – FAQ

Question Answers on the Online Accounting Service Obligation to be Performed From July 1, 2018
1. By July 1, 2018, the itemized reporting of invoices (summary report) is terminated?
What programs do you have to complete online data provision?
3. The design determines the eligibility for electronic data provision as a requirement for a billing program. Does this mean that from July 1, 2018, should anyone change their billing program or transition to an upgraded version of it?
4. Who is covered by the billing obligation? Will VAT registrants also have to prepare for data delivery?
5. Are invoices with a minimum of HUF 100,000 for a resident taxpayer to be bundled with the billing program, or is it possible to transfer all the invoice data?
6. The invoice is only for VAT purposes. , but the XSD available on the onlineszamla.nav.gov.hu ​​website is more than that. Why?
7. Do you also need to provide data on non-domestic accounts?
8. Who is responsible for and who is the responsibility of an online account for the account details?
9. Do the billing program still have an adatexport function next to the data service?
10. To what extent is it necessary to examine whether the data delivery from the billing program has been implemented immediately?
11. In the case of invoices over the 100,000 HUF tax limit, manual billing is prohibited?
12. Do you need to be included in the bill to have it entered into the online system?
13. Will PTGSZLAH remain after 1 July 2018?
14. The invoice for sales to another Member State or a third country does not include any assigned sales tax. Do not you have to provide these information? Will the recapitulative statement remain?
15. If an invoice is issued for the Hungarian VAT number of a company in another Member State by charging the sales tax, will the data on the invoice be reported?
16. Do the data on a domestic transaction with a reverse charge be reported without a limit value? If so, can you complete the 7-8 pages of the VAT Declaration?
17. Is the recipient of the invoice obliged to verify that the issuer of the invoice has fulfilled its reporting obligation?
18. Do you need to press the button or do you need to perform the billing program automatically?
19. If the billing program does not send you online immediately, what penalty can the developer of the billing program expect?
20. In case the subscription period of the billing program expires, can the developer require the user to purchase the updates due to the data delivery feature?

1. By July 1, 2018, the itemized reporting of invoices (summary report) is terminated?
24/11/2017.
It is planned not to cease to exist, but only significantly changes in terms of issued and accepted accounts.

The tax rate for reporting data to be billed as an account issuer decreases from HUF 1 million to HUF 100,000. The scope of mandatory data is expanded, and from 1 July 2018, data on the invoice and invoice will be transferred to the CXXVII of 2007 on General Sales Tax. (hereinafter referred to as “VAT Act”) . In addition, the reporting is separated from the declaration and fulfilled as follows:

billing software, billing data will be transferred from the billing program immediately to the NAV in XML format via the Internet after the exhibition,
In the case of invoicing using the form (ie manual invoicing), the submission of the data must be done within 5 calendar days, in that the data of the invoice and the document covered by the invoice must be recorded on a web interface. In the case of a manual invoice, the deadline for submitting data is shortened if the bill contains a HUF 500,000 or more pass-on tax. In the latter case, the data supply must be completed on the day after the invoice is issued.
As invoice receivers , itemized data supply remains unchanged in connection with VAT returns and the right to deduct, the tax rate will be reduced to HUF 100,000 by 1 July 2018, but the data to be provided does not change. In order to perform the itemized data supply, the taxpayer can query the data of the invoices that he has issued to him from the NAV system, from the billing program to the NAV and the printed invoice based on the invoice data uploaded to the web interface.
What programs do you have to complete online data provision?
24/11/2017.
Available on the website of the Ministry of National Economy on the identification of the tax administration of the invoice and the receipt, as well as on the tax inspection of electronic invoices. (Hereinafter referred to as the “Draft”) of the NGM Decree (hereinafter referred to as “the Regulation” ), the requirements of the billing program must be such as to ensure that the invoice, electronically forwarded to the tax authorities. According to Article 2 (2) of the Regulation, a billing program includes the following: computer program, program function, program module, including online billing systems capable of issuing an invoice.

As a result, the computing program, the program function, the program module that is required to issue the invoice must fulfill the data supply. A taxpayer using a billing program is not exempt from the disclosure requirement, for example because the program he is using is foreign-funded.
3. The design determines the eligibility for electronic data provision as a requirement for a billing program. Does this mean that from July 1, 2018, should anyone change their billing program or transition to an upgraded version of it?
24/11/2017.
A taxpayer may use a non-data billing program until he or she is required to complete a data service, ie does not issue an invoice for another resident taxpayer with a tax amounting to or more than 100,000 HUF. The use of such a program by the NAV is not scheduled to penalize it. At the same time, the taxpayer using such a program also has an obligation to provide online account information when issuing the first account in which he transfers a minimum of 100,000 HUF to another resident taxpayer. You may incur fines if this obligation is not fulfilled or improperly fulfilled.

The reporting function of the billing program also required that taxpayers who decide to purchase a billing program should, when purchasing the program, consider whether they are able to provide the billing information online. This is due to the fact that, due to a change in the business situation or a reduction in the tax rate, a taxpayer may become an online account service provider who did not have a HUF 100,000 bill with a pass-through tax when the program was purchased.
4. Who is covered by the billing obligation? Will VAT registrants also have to prepare for data delivery?
24/11/2017.
The reporting obligation covers all domestic taxpayers registered in the country. Accordingly, VAT-registered persons must also provide data on their invoices with the tax payable to the other resident taxpayer with a minimum of HUF 100,000.
5. Are invoices with a minimum of HUF 100,000 for a resident taxpayer to be bundled with the billing program, or is it possible to transfer all the invoice data?
24/11/2017.
If a taxpayer only provides data on his accounts with a tax amounting to HUF 100 or more, the billing program must be able to detect the existence of the terms of the data provision for each invoice.

However, the taxpayer may also decide to disregard the tax threshold and – whether or not the invoice contains the tax due and the amount of the transferred tax – provides data for all his domestic taxpayers’ accounts. NAV also accepts voluntarily provided account data.
6. The invoice is only for VAT purposes. , but the XSD available on the onlineszamla.nav.gov.hu ​​website is more than that. Why?
24/11/2017.
According to the draft invoice program the invoice is at least VAT. according to the NAV and this taxpayer will have a legal obligation, but it is also possible to forward the above data.

The taxpayer may therefore decide that the data supply contains more than mandatory data streams as required by the law. This may be due, for example, to the fact that the file provided in the data service and sent to the NAV is also used for other purposes, such as an electronic account, at your own discretion.

The schema file describing the XML data file containing the account data (XSD) provides an opportunity for VAT TV. (for example, the taxpayer’s own decision or, for example, prescribed by the Act on Excise Duties).
7. Do you also need to provide data on non-domestic accounts?
24/11/2017.
The reporting obligation is independent of the geographical location of the invoice, it must be borne in mind that the taxpayer who is required to be invoiced must be a registered taxpayer within the country and that the bill contains at least HUF 100,000 for other domestic taxpayers. The reporting technique will be such that it will not cause any problems if the data is not sent from home.
8. Who is responsible for and who is the responsibility of an online account for the account details?
24/11/2017.
The reporting obligation to be fulfilled on the account data is the taxpayer (ie the supplier, service provider) who is obliged to issue the invoice even if the invoice is issued by his authorized representative by his / her mandate and representation. The VAT tv. (2) of Section 160 of the Banking Act, the debtor is jointly and severally liable for the fulfillment of statutory obligations related to the issue of the bill. (At the same time, technically, in this case, the billing program will have to fulfill the data supply without the need for manual intervention in the data reporting technique.)
9. Do the billing program still have an adatexport function next to the data service?
24/11/2017.
The adatexport function of the billing program serves to allow the taxpayer who is subject to control to transfer the full data content of the accounts to the revision in electronic form and manner that can be handled by the tax authorities. Accordingly, the data exportation concerns the data content of the taxpayer’s invoice generated by all the billing programs, not just the invoices to which the data are to be provided.

Thus, the billing program must have an adatexport function after 1 July 2018, even after the introduction of an online data provision obligation for an invoice containing at least HUF 100 000 for a tax invoiced with the other domestic taxpayer . The prerequisite for terminating this feature is that the online reporting obligation to be performed from the billing program covers all taxpayers’ accounts and their total data content.

The XSD of the data delivery from the billing program was designed to be suitable for data export. It is expected that this XSD will not be mandatory for data export, the taxpayer may decide to use this XSD for adatexport or set out in the Annex to the Regulation.
10. To what extent is it necessary to examine whether the data delivery from the billing program has been implemented immediately?
24/11/2017.
According to the Draft, the billing program must forward the invoice to the NAV. As a rule, the data must be delivered at the exhibition immediately. The draft also specifies when this invoice is issued when it is issued. It stipulates that the invoice is deemed to be issued at the time when the billing program closes the data of the invoice produced. According to the foregoing, the data supply (in principle) must be fulfilled at the time from which the data of the given serial number can not be overwritten from the date of the invoicing program, even if the data of that particular serial number is only rebooked with a document with a single invoice ( modifying, cancellation account).

Of course, instantaneousness is to be interpreted within the limits of reasonableness, such as when a taxpayer has set up his own business system so that at the same time the approval of hundreds of accounts and the closure of that data will be realized, immediate forwarding will also occur if the billing can take up to several hours.
11. In the case of invoices over the 100,000 HUF tax limit, manual billing is prohibited?
24/11/2017.
No such provision is expected, from July 1, 2018, a data supply must be made for a bill issued to all domestic taxpayers with a tax with a value of HUF 100,000 or more, regardless of how the invoice is made.

As stated in the answer to question 1, it is planned that when an invoice containing a tax with a minimum of HUF 100,000 for a taxpayer is issued using a form (such as a bill), the data is provided 5 within a calendar day, in such a way that the data is recorded on a web interface. However, if such an account contains an ex-tax amount of HUF 500 or more, then the data supply must be made on the day after the bill is issued. If the manual invoice is VAT tv. recording of a mandatory content content on the web interface is too burdensome for the taxpayer, it may be appropriate to switch to a billing program.
12. Do you need to be included in the bill to have it entered into the online system?
24/11/2017.
The billing program must provide data on the invoiced invoice, that is to say, an invoice that no longer provides for the possibility of indicating new data or deleting or overwriting any of its data, and accordingly, after providing the data, the data of the account with the supporting data supporting the data supply to the NAV may be supplemented.

It is desirable to retrieve the reply message sent by NAV on the fulfillment of the data supply retrievable.
13. Will PTGSZLAH remain after 1 July 2018?
24/11/2017.
On the PTGSZLAH form the data of the invoices issued instead of the receipt for the non-taxable person must be included. The online billing service is required to fulfill the invoices issued for the other domestic taxpayer and containing at least HUF 100 000 tax. There is no obstruction between the two types of data supply, the PTGSZLAH is not expected to be terminated.
14. The invoice for sales to another Member State or a third country does not include any assigned sales tax. Do not you have to provide these information? Will the recapitulative statement remain?
24/11/2017.
It is not obligatory to submit data on an account invoiced with an invoice for an exempt supply to another Member State or third country. The recapitulative statement obligation (Form A60) is not affected by the introduction of the online billing service obligation.
15. If an invoice is issued for the Hungarian VAT number of a company in another Member State by charging the sales tax, will the data on the invoice be reported?
24/11/2017.
Yes, if the current sales tax passed on the invoice exceeds or exceeds HUF 100 000, considering that a transaction between domestic taxpayers occurs in the case in question.
16. Do the data on a domestic transaction with a reverse charge be reported without a limit value? If so, can you complete the 7-8 pages of the VAT Declaration?
24/11/2017.
In the absence of a transposed tax, the reporting obligation does not cover VAT. Section 142 of the Companies Act. The introduction of an online billing service obligation does not therefore affect – VAT declarations 07-08. – Tax Declarations to be made for transactions involving certain cereals, oilseeds and steel products subject to reverse taxation.
17. Is the recipient of the invoice obliged to verify that the issuer of the invoice has fulfilled its reporting obligation?
24/11/2017.
The recipient of the invoice is expected to query the accounts of the accounts that the issuer of the invoice has provided data after June 30, 2018. The availability of account information provided by the account issuer can make it easier for the invoice recipient to prepare invoice data (summary report) to be executed in the VAT declarations and to know the invoicing partner’s online invoice service experience, its completeness or lack of conformity to assess the partner’s behavior and reliability may be suitable. In the light of this, it is expedient to know the account information provided by the account issuer after June 30, 2018,
18. Do you need to press the button or do you need to perform the billing program automatically?
24/11/2017.
Data must be automatically transmitted from the billing program without human intervention.
19. If the billing program does not send you online immediately, what penalty can the developer of the billing program expect?
24/11/2017.
The taxpayer’s sanction on the developer is set out in the CL. (1) of the Act on the Rights of the Child (hereinafter referred to as “Art.”). According to the aforementioned provision of Art., A violation of the obligation laid down in this Act, a law imposing a tax liability or other legislation based on the authorization of these laws may be imposed on the private individual for up to 200 thousand HUF and other taxpayers shall be liable to a fine of up to 500,000 forints. It is to be noted that pursuant to Article 229 of the Art. – effective July 1, 2018, the private individual taxpayer – due to the failure of the person concerned – pertaining to the failure to fulfill his reporting obligations (or late, incomplete, erroneous or unaddressed) forint

The fact that a taxpayer using a billing program is what and how to claim from the developer in the case of a given default, not a tax law but a civil law issue to be clarified by the contracting parties.
20. In case the subscription period of the billing program expires, can the developer require the user to purchase the updates due to the data delivery feature?
24/11/2017.
Legislation on taxation does not and are not expected to give the developer or vendor an update to the billing program. The question of whether a developer or a sales person may claim from the program user is a civil law issue to be clarified by the contracting parties.

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