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New Invoicing Regulation in Hungary|Tax & Fiscal Alert

2 Sep 2014

New Invoicing RegulationOn July 1st, 2014, upon clarification of regulations for online cash registers, the former decree by Ministry of Finance concerning invoicing regulations has been changed. New decree concerns invoices issued using pre-printed forms, receipts, receipts prepared by computer and invoices produced by billing software.

The regulation became effective from 1 July 2014. However, the most significant changes will take effect on October 1 2014, under which the tax authority requires that the electronic billing software to be registered at the tax authorities by the entrepreneurs.

The notification shall include the billing software:

    • Name, ID,
    • The developer’s name, tax identification number (if applicable)
    • Distributor name, tax identification number,
    • The date of commencement of use.

Notification obligation also requires all the software that is not in use to be registered at the tax office with the exact date that the software was no longer in use.

The entrepreneurs have 30 calendar days to submit notification, but the legislature for the first time pushing out 45 days of the application deadline, so for the first time notification must be submitted to the system is November 15.

Former Finance Ministry decree was satisfied if entrepreneur has a statement issued by the software developer that the software complies with the legal requirements, but this regulation has changed as mentioned above.

 

Kapcsolattartó

István Nemecz
Managing Director 
istvan.nemecz@accace.com
 
 
Záradék

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About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

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