The Hungarian Tax Authority (HTA) has announced that from 15 September 2025 it will be taking a stricter approach toward certain types of errors related to online invoice reporting. By modifying the validations, the HTA aims to standardize invoice data reporting, improve data accuracy and enhance the overall quality of data reporting. The revised validation rules was first introduced in the Online Invoice test system as of 1 September 2025, providing an opportunity to test under the new validation rules.
Here is a summary of the validation changes:
- 15 existing WARN messages will be reclassified as ERROR (blocking errors)
- 3 new WARN (warning) messages will be introduced into the system
- 1 INFO message will be changed to WARN
- 3 existing WARN messages will become inactive
The key change is that several issues previously classified as warnings (WARN) will now be treated as blocking errors (ERROR). When such errors occur, the data reporting will not reach the tax authority’s system, that the mandatory reporting for the given invoice will not take place. The reason for the stricter approach is that although WARN messages often referred to errors that made the invoice or the data reporting substantively incorrect, taxpayers did not pay sufficient attention to correcting them.
The changes primarily affect invoices issued in foreign currencies on transactions within the EU or with third countries, as well as modification invoices.
From 15 September 2025, data reporting to the tax authority will not be deemed completed, for example, if the exchange rate on an invoice issued in a foreign currency is at an extreme value (e.g., below 250 or above 500 for euros). The correct use of the customer code also becomes critically important, since for intra-EU sales the customer’s VAT status must be marked as OTHER, or the data reporting will not be successful. The data reporting will also encounter an error if the number of the modification document matches the original invoice’s number, or in the case of invoices with periodic settlement, if the end date of the supply period is earlier than the start date.
It is important to note that the HTA can impose a penalty of up to HUF 1,000,000 (approx. EUR 2,500) per invoice not only for failure to report, but also for incorrect or incomplete data reporting.
To mitigate the risk of penalties, KPMG experts are available to assist you with compliance with online invoice reporting obligations and with the fulfillment of data reporting.
