Invoicing basics for Hungarian small businesses, with official sources
This article goes over the basics of Hungarian invoicing: VAT, the small-business exemption, NAV Online Számla, proformas and advance invoices. Each rule names its official source; it is not tax advice, so check your case with your accountant.
Published: · By the HelloTeam CRM team
VAT and the small-business exemption
Under section 82 of the VAT Act the standard rate is 27 percent; goods and services listed in the Act's annexes carry 18 or 5 percent.
According to NAV, the revenue limit for choosing the small-business exemption is HUF 20 million from 2026, 22 million from 2027 and 24 million from 2028.
NAV Online Számla
Since 1 January 2021, as a rule, the data of every invoice issued in Hungary must be reported to NAV's Online Számla system, including invoices to private individuals (without the buyer's personal data). The invoicing software does the reporting.
Proforma, advance invoice, storno
- A proforma is a request for payment, not an invoice; it is not reported.
- If an advance arrives, the VAT Act requires VAT and an invoice (an advance invoice) for the advance too.
- An issued invoice cannot be rewritten: it is cancelled (storno) or corrected.
How a CRM helps
A CRM works with the same lines from quote to invoice and leaves issuing to invoicing software that reports to NAV. HelloTeam uses Számlázz.hu and Billingo, from your own account.
Sources
This is general information, not legal or tax advice. The rules come from: 2007. évi CXXVII. törvény az általános forgalmi adóról (Áfa tv.), Nemzeti Jogszabálytár (checked ); NAV: Emelkedik az alanyi adómentesség értékhatára (checked ); NAV Online Számla (checked )