11.09.2020 GT Newsletter

ONLINE INVOICE DATA SUPPLY AND THE USE OF THE XSD 3.0 FILE STRUCTURE IN 2021 - POSTPONEMENT

Tibor

From 1 January 2021, the scope of invoices subject to the online data supply obligation is extended further, practically to include all types of invoices (we wrote on the topic in more detail in this newsletter. In connection with this, Norber Izer, state secretary responsible for tax affairs, has already announced that – with a view to the extraordinary situation caused by the coronavirus – the government will help the smooth shift to the new system by providing a 3-month-long (lasting until 31 March 2021) sanctions-free period. 

For the same reason, the decision has also been made that the mandatory use of the new, XSD 3.0 file structure to be uploaded into the Online Invoice system will start from 1 April 2021. This means an additional three months during which the data supply according to the current, 2.0 scheme may continue. Nevertheless, in order to ensure that the necessary developments start in time, the Hungarian Tax and Customs Administration (NAV) has already published the new, XSD 3.0 specification and the related technical changes (https://onlineszamla.nav.gov.hu/dokumentaciok).

The state secretary emphasized that the changes from next year in the invoice data supply system not only contribute to the reduction of the shadow economy, but can be advantageous for some economic players as well. The new Online Invoice system makes it possible, among other things, for NAV to prepare draft VAT returns for businesses. Furthermore, in the future – subject to the decision of the parties – the online invoice data supply itself may also constitute the electronic invoice, which can be accessed by the receiver of the invoice via the new system of NAV. In other words, the issuer of the invoice does not necessarily have to send the e-invoice separately (also) to the customer. The invoices may include “fields” the completion of which is optional, such as fields for order or contract numbers, which means that the customer may – if its systems allow this – automatically process (for payment or accounting) the e-invoices retrieved from the online system. The new form of data supply will ensure the protection of personal data as well, since the name and address data on invoices issued to private individual customers do not have to be transmitted to NAV.

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