Stricter rules for issuing EU VAT invoices in Hungary
Starting from September 15, new and stricter rules have been introduced regarding EU VAT invoices. If you have customers from other EU member states, read on to learn what changed and what you should watch out for.
Updates to the Online Invoicing Tool
In Hungary, invoices can be created only by licensed invoicing software (and on paper in invoice booklets, but that is not really practical). The Hungarian Tax Authority (NAV) also has its own Online Invoicing Tool connected to the Online Számla rendszer, and the rules implemented in it are the golden standard for market-based providers which always hurry to follow suit in order to maintain compliance.
As of September 15, 2025, new rules have been implemented in the Online Invoicing Tool of NAV that bring about a stricter approval process regarding invoices created for customers in other EU member states or in foreign currencies. As a result, you can no longer create invoices if relevant information is not indicated correctly (before, such invoices were only flagged). The same will apply to other invoicing tools too.
1. Indicating the customer’s EU VAT number on the invoice
When you are selling goods or services to other EU member states, you will be issuing EU VAT invoices whether or not you are subject to VAT. Watch out for changes regarding the following VAT rates:
- VAT rates EUFAD37, EUFADE és KBAET: indicate the EU VAT number of the customer (since they are transactions within the EU).
- VAT rate KBAUK: if the customer is a business, indicate the EU VAT number; if the customer is a natural person, leave the field empty.
- VAT rate EUT (KBAET) can by applied only if the customer has an EU VAT number.
2. Format of the EU VAT number
Make sure to enter EU VAT numbers in the appropriate format in the dedicated field. EU VAT numbers start with a country code of 2 letters, followed by the actual characters without a space. There may be up to 13 characters (depending on country specifications).
If you are not sure about the correct EU VAT number of your customer or about whether it is valid, you can check it here.
3. Foreign currency exchange rates must be within preset limits
The invoice total must be indicated on the invoice in HUF, even if the invoice itself is in a foreign currency. For this purpose, you will need to apply an exchange rate. Most invoicing software does this automatically, using easily accessible data, such as the daily exchange rates of the National Bank of Hungary. If you are setting the exchange rate manually, you will need to apply a rate that is between accepted limits.
| Currency | HUF minimum | HUF maximum |
| EUR | 250 | 600 |
| USD | 200 | 600 |
| GBP | 250 | 720 |
| CHF | 200 | 600 |
| BGN | 120 | 360 |
| RON | 50 | 180 |
| PLN | 50 | 180 |
| SEK | 20 | 72 |
| NOK | 20 | 72 |
| CZK | 5 | 48 |
| ILS | 40 | 240 |
| DKK | 20 | 120 |
| BAM | 100 | 360 |
| MKD | n/a | n/a |
This pertains not only to EU VAT invoices but to all kinds of invoices, including invoices for advance payments, final invoices, proforma invoices, shipping invoices, cancellation and corrective invoices.
Managing invoices with Helpers Finance
While we at Helpers Finance do not normally issue invoices on behalf of our clients, feel free to contact us if you have any questions regarding invoicing requirements. We are happy to help our clients with all matters related to accounting and bookkeeping in Hungary.
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