What is Online Invoice (RTIR)?

All invoices issued in Hungary must be automatically reported to the Hungarian tax authorities (NAV) online and immediately as an XML file.

What is new in 3.0?

• Private person customers must also be included in the reporting -> their data must be only reported in an anonymized way
• This means that the complete scope of Hungarian domestic invoices will be seen real-time by NAV
• Invoices issued to foreign customers (EU and third countries) must also be reported
• New XSD 3.0 reporting structure
• Go-live on 01.01.2021, grace period until 31.03.2021

What was new in 2.0?

Technical changes

• New encryption algorithm SHA3-512. This is not supported by standard SAP, was developed in ABAP by SystemFox
• Content schema changes (new fields; field mandatory property changes; field length changes)
• API XSD operations changes (new operations; renaming operations)
• NAV test server is already available for testing; the 2.0 format will be accepted by the NAV productive server as of March 2020 and will be mandatory as of 1. April 2020 => postponed to 1. July 2020

Content changes

These changes may effect your SAP master/flow data maintenance

• Small taxpayer indicator
• Periodic settlement indicator
• Product/Service nature indicator
• Re-designed "modifying invoice" reporting
• The 100.000 HUF limit will be lowered to 0 in B2B relations

Related reporting obligations

• NAV 65M sheet: VAT line item reporting value lowered to 0 HUF as of 01.07.2020
• NAV 60A sheet: Sales and purchasing in the EU