Document format and locale facts for Hungary

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: hu.

Selected national claims reviewed

Document vocabulary and checks

Hungary's ordinary VAT-invoice particulars, invoice-versus-receipt applicability boundary, eight-year accounting-voucher retention baseline, electronic-invoice preservation boundary, and Online Számla reporting distinction are reviewed. Simplified and aggregate invoices, exemptions, special schemes, transaction-specific taxpayer scope, technical-user setup, XML submission, authority responses and correction workflows remain case-specific checks.

Evidence snapshot: 4 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: ÁFA (VAT). Business identifier labels: Adószám.

• Guidance: NAV's February 2025 invoice booklet says an ordinary invoice includes its issue date and unique sequential number; supplier tax number, full name and address; customer full name, address and the applicable customer tax number; the goods or services, quantity where measurable, supply date when different, tax-exclusive unit price and taxable amount, discounts, VAT rate and output VAT. Exemption, reverse-charge, cash-accounting, self-invoicing, margin-scheme and financial-representative wording or particulars apply only in the relevant cases.Evidence HU_NAV_INVOICE_BOOKLET · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: Section 169 of Hungary's Accounting Act requires accounting reports and their supporting inventory, valuation, ledger extracts and records to remain readable for at least eight years; accounting vouchers supporting the books, including invoices, follow the same eight-year baseline. Electronic vouchers must remain electronically reproducible, readable and protected against later alteration.Evidence HU_ACCOUNTING_ACT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: Hungary distinguishes the invoice itself from invoice-data reporting. NAV says an electronic invoice may be issued in an electronic format but must preserve authenticity, integrity and legibility and be retained electronically. Invoicing software must also support prescribed tax-authority data disclosure, while Online Számla is NAV's separate reporting surface. This preview does not allocate authority-controlled stationery numbers, transmit invoice data, authenticate with a technical user, preserve regulated electronic evidence, or process NAV responses.Evidence HU_NAV_INVOICE_BOOKLET, HU_NAV_ONLINE_SZAMLA, HU_NAV_ONLINE_SZAMLA_INTERFACE · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only

Identifier format guidance: See the relevant authority.