New real-time reporting
At the moment, invoices with a VAT amount exceeding HUF 100,000 (+/- EUR 300) have to be reported to the Hungarian Tax Authorities via a real-time online platform (within max. 5 days). That obligation currently covers supplies to taxable persons registered for VAT in Hungary where a VAT amount is or must be charged on the invoice. In other words, B2C transactions and supplies subject to the reverse charge are notably not subject to this real-time reporting. As of July 01, 2020, the HUF 100,000 threshold will no longer be applicable and the real-time reporting obligation will also cover the transactions subject to the reverse charge. As of January 01, 2021, this real-time reporting obligation should be extended to the B2C supplies as well.
Export – Deadline for exporting goods from the EU
Export is exempted from VAT provided the goods leave the EU within 90 days. If the deadline is exceeded, VAT is due on the transaction. Further to ECJ C-563/12, BDV Hungary Trading of December 19th, 2013, the deadline has been extended to 360 days provided that the invoice issued for VAT after 90-day deadline is corrected. It means that VAT should be paid in case the deadline of 90 days is expired but can be refunded provided the export is made within 360 days.
EKAER system
In order to fight against VAT fraud, as of January 1st, 2015, all intra-EU movements of goods [acquisitions and deliveries] using road transport must be declared into the Electronic Control System of Circulation of Commodities on Publics road [EKAER]. The EKAER number is connected to one transport and valid for 15 days from the issuing date.
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