The penalty-free period lasts until the end of September

NAV does not impose a default penalty under certain conditions if the taxable person does not or does not properly fulfill the obligation to provide account information in the period between 1 July 2020 and 30 September 2020.

.From 1 July 2020, the rules of the VAT Act [1] on the obligation to provide account data will change, the previous value limit for the VAT content of HUF 100,000 will be abolished. All invoices issued by a taxable person to another domestic taxable person for a domestic transaction [2] (excluding intra-Community supplies of goods), regardless of the VAT content of the invoice, must be reported to NAV. With regard to the received invoices, the supply of data shall be borne by the taxable person if and when he exercises the right to deduct on the basis of the invoice certifying the completion of the transaction or the payment of the advance in his return for the tax assessment period.

Given that the severe restrictions imposed at the time of the emergency introduced by the COVID-19 epidemic significantly prevented taxpayers from preparing for the new legal obligation, NAV grants a penalty exemption to those who fail or do not properly comply with their account reporting obligations for hte period from 1 July  to  30 September 2020.

The transition period will provide an opportunity to complete the backward development of billing programs and to fulfill the extended billing information obligation as soon as possible. It provides an opportunity – mainly – for the newly obliged group to download NAV’s free Online Invoicing program or otherwise organize their data provision obligation.

NAV will not penalize taxpayers who do not fully comply with the following obligations during the period specified a


  • data supply for incoming invoices not reaching HUF 100 thousand transferred tax,
  • data supply for outgoing invoices not reaching HUF 100 thousand transferred tax,
  • data supply within 4 days from the issue with VAT content equal to or exceeding HUF 100 thousand but less than HUF 500 thousand manual invoices if the data is provided within 5 days of issuance.

According to the above, a taxable person who has already incurred an obligation to provide invoice data before 1 July 2020 is also exempt from the sanction with regard to the provision of data on invoices that do not reach the VAT content of HUF 100,000. Among the taxable persons issuing the invoice, those who have not yet incurred an obligation to provide online account data will only be exempted from the penalty if they register with NAV Online at the latest by the date of issue of the first invoice or document under consideration (amendment, invalidation invoice) in the invoice system.

More information on registration can be found at:

/information about registration

You can complete the registration on website: , where a short film will also help with the Online Invoice system registration process.

[Ministry of Finance PM / 10958-4 / 2020. – NAV Central Management 2476318857]

[1] Act CXXVII of 2007 on Value Added Tax. law. [2] Whether the transaction took place domestically is covered by Act CXXVII of 2007 on Value Added Tax. shall be determined in accordance with the provisions of this Act.