Hereby we would like to inform our Clients about the amendment related to Act XCII of 2003 on the Rules of Taxation (referred to as: Act).
A particular date has been amended to 1 July 2018, which implies to the entry into force of the following implementations:
- the implementation of the reduced 100.000 HUF threshold (instead of 1 M HUF) regarding VAT amount per invoice which results the obligatory preparation of a specific domestic master list and
- in this context the implementation of the electronic data disclosure which consists of certain data elements that the invoices issued by invoicing programs shall contain.
You can find the legislation of the amendment as follows:
Subsection (2a) of Section 31/B:
„Persons liable for payment of value added tax shall supply information to the state tax and customs authority by way of electronic means provided for in specific other legislation on the contents provided for in specific other legislation of invoices made out with programs featuring invoicing functions, if the amount of VAT charged to another taxable person established in the domestic territory is 100,000 forints or more. In the event of any changes made in an invoice, or if cancelled, the taxpayer shall disclose such data by way of electronic means as provided for in specific other legislation.”
With reference to certain tax laws and other corroborative laws, Subsection (10) of Section 262 of Act LXXVII of 2017 declares that the amendment above enters into force 1st July 2018.
This one-year postponement was adjusted in order to allow enough time for taxpayers to fulfil the technical requirements of the online data disclosure. This special system which is able to stimulate the competitiveness of the whole country can only be introduced properly after the adequate preparations of the stakeholders.
Furthermore trial period will be ensured before the go-alive application - based on information provided by National Tax and Customs Office. (’NTCO’)
The development of invoicing softwares is suggested to be implemented in time in order that taxpayers could impeccably fulfil their obligatory data disclosure by July 2018.
Therefore we would like to draw your attention to some practical arrangements:
•XML data file which were produced in relation with Online Invoicing can be tested within the External Online Notification and Reporting System Framework (referred to as: KOBAK system) by NTCO. It is available on https://kobak.nav.gov.hu.
Nevertheless it is useful to know that this page can be used only by registered users who
•has browser-based protection certificate and
•fixed IP address
Necessary information for the registration and access can be found on https://onlineszamla.nav.gov.hu from 03 July 2017. Up-to-date technical information and up-to-date data file scheme related to online invoicing are also published here.
In case of those technical difficulties which arise due to the test of the online invoicing during the development period, you can turn to technical helpdesk by e-mail from the following address: firstname.lastname@example.org.
Should you have any questions, we are at your disposal.
BDO Magyarország Könyvelő és Bérszámfejtő Kft.