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Hungary Invoice Template (Számla): Field Reference

This is a reference layout of the details a Hungarian invoice (számla) must contain under section 169 of Act CXXVII of 2007 on VAT: a sequential number, the issue date, both parties' names and addresses, the supplier's tax number (adószám), the customer's tax number where required, the date of supply, the taxable amount, the ÁFA rate and the ÁFA amount. Use it to plan and check your data. It is not a valid Hungarian invoice on its own. The National Tax and Customs Administration (NAV) describes two ways to issue one: on a printed form whose serial number range NAV has registered, or with an invoicing program that meets the invoicing decree, including the ability to send each invoice's data to NAV's Online Számla system. Since 4 January 2021, the data of every invoice issued under the Hungarian VAT invoicing rules must be reported, including invoices to private individuals. A file filled in a browser, or a PDF made in InvoiceQuickly, is neither of those, so a Hungarian VAT-registered business should not issue it as its invoice. The layout is useful as a checklist before you enter an invoice in NAV-reporting software, or as a courtesy copy. It downloads as an editable HTML file.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Supplier tax number (adószám)
  • Customer tax number: first 8 digits for a Hungarian VAT-registered buyer, full 11 digits under domestic reverse charge, or EU VAT number
  • Date of supply (teljesítés dátuma), if different from the issue date
  • ÁFA amount in HUF and the exchange rate used, if you invoice in another currency
  • Exemption reference (VAT Act or VAT Directive provision) for lines without ÁFA
  • Special wording if it applies: fordított adózás, pénzforgalmi elszámolás or önszámlázás
  • Due date and bank account number (bankszámlaszám)

How to fill in this Hungary Invoice (Számla)

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

Agree the payment deadline (fizetési határidő) with your customer and show it on the invoice with your Hungarian bank account number, for example "Fizetési határidő: 15 nap" (payment within 15 days). NAV's invoicing booklet reminds customers to check the bank account number and the other invoice details before paying, so make sure they match your contract. If you plan to charge late-payment interest, confirm the current statutory terms with your adviser before adding a clause.

Tax Information

Hungary has four VAT (ÁFA) rates: 27% general, 18% and 5% reduced rates for goods and services listed in the annexes of the VAT Act, and 0% for daily newspapers (NAV guideline, January 2026). Show the taxable amount, the rate and the ÁFA amount. For a domestic transaction, the ÁFA must be stated in HUF even if the rest of the invoice is in another currency, converted at an exchange rate allowed by sections 80 and 80/A of the VAT Act. Exempt supplies need a reference to the legal basis. InvoiceQuickly cannot produce Hungarian invoices: it has no NAV Online Számla connection, copies saved tax IDs to new invoice PDFs, applies one tax rate per invoice and does not offer HUF in its currency menu.

Industry context (2026)

Hungary's Online Számla system has collected invoice data in real time for years, and since 4 January 2021 it covers every invoice issued under the Hungarian VAT invoicing rules, whatever the amount and whoever the customer (NAV notice, December 2020). NAV's invoicing booklet (updated February 2025) says invoicing software must be able to send the mandatory data of each invoice to NAV, and software that cannot do so may not be used for invoices in scope. The rate structure of 27%, 18%, 5% and 0% is confirmed in NAV guidance updated in January 2026.

Worked example

Kovács Digitál Kft., a web studio in Budapest, finishes a website redesign for Tisza Pékség Kft. in Szeged on 30 September 2026 (an illustrative example). Lines: website redesign HUF 800,000; 12 months of hosting at HUF 5,000 = HUF 60,000. Taxable amount HUF 860,000, ÁFA at 27% HUF 232,200, total HUF 1,092,200, due in 15 days. Because Tisza Pékség pays after the supply, the invoice is due by 8 October 2026. It shows Kovács Digitál's tax number, the first 8 digits of Tisza Pékség's tax number, the date of supply (30 September 2026) and the issue date, and the studio's invoicing software sends the data to NAV. In a foreign-currency variant, the studio bills a Hungarian customer EUR 2,000 for consulting: ÁFA at 27% is EUR 540, and the invoice must also show the ÁFA in HUF. At an illustrative rate of 390 HUF per euro, that is HUF 210,600.

Common mistakes to avoid

Using software that does not report to NAV

Invoices for Hungarian VAT purposes must come from a program that can send the data to Online Számla, or from a NAV-registered printed form. A word-processor or spreadsheet invoice does not qualify.

Leaving out the customer's tax number

For a Hungarian VAT-registered buyer, show the first 8 digits of their tax number. Under domestic reverse charge, show all 11 digits.

Stating ÁFA only in euros

For a transaction in Hungary, the ÁFA amount must also appear in HUF, converted at a permitted exchange rate.

Zero ÁFA without a legal reason

Exempt lines need a reference to the VAT Act or the VAT Directive. Reverse-charge invoices need the words "fordított adózás".

Issuing the invoice late

When payment comes after the supply, the invoice is due within 8 days of the supply, not at month end.

Invoicing Tips

  • 1Issue Hungarian invoices from invoicing software that reports the data to NAV's Online Számla system, or on a printed invoice form with a NAV-registered serial number range.
  • 2If your customer pays after the supply, issue the invoice within 8 days of the supply. Intra-EU exempt supplies of goods, and services taxed by the customer in another EU country, are due by the 15th of the following month.
  • 3For a Hungarian VAT-registered customer, show the first 8 digits of their tax number. Under domestic reverse charge, show their full 11-digit tax number and the words "fordított adózás".
  • 4You may invoice in Hungarian or another language. In an audit, NAV can ask for an official Hungarian translation at your cost if the facts cannot be established otherwise.
  • 5A simplified invoice is allowed in limited cases, for example a total under HUF 25,000 including ÁFA. It can show the gross price instead of the net price and ÁFA amount.

Related Resources

Frequently Asked Questions

Can I send a PDF invoice in Hungary?

Yes, an emailed PDF can be an electronic invoice if the customer accepts it. But it must still be issued with invoicing software that meets the invoicing decree and reports the data to NAV, or on a NAV-registered printed form. A document typed in a word processor, this HTML layout or an InvoiceQuickly PDF does not meet those conditions.

What must a Hungarian invoice include?

The issue date, a unique sequential number, the supplier's tax number, name and address, the customer's name and address (and tax number where required), the name and quantity of the goods or services, the date of supply if different, the net unit price, the taxable amount, the ÁFA rate and the ÁFA amount. Special cases need set wording, such as "fordított adózás" for reverse charge.

Do invoices to private individuals have to be reported to NAV?

Yes. Since 4 January 2021, data must be reported for every invoice issued under the Hungarian VAT invoicing rules, including invoices to private individuals and to customers that are not VAT registered.

What are the VAT rates in Hungary?

27% is the general rate. Reduced rates of 18% and 5% apply to goods and services listed in the VAT Act's annexes, and 0% applies to daily newspapers. Check the annexes for your product before you invoice.

Can InvoiceQuickly create Hungarian invoices?

No. InvoiceQuickly produces English PDF invoices with one tax rate, copies saved tax IDs to new invoice PDFs and has no NAV Online Számla connection. Use invoicing software that reports to NAV for invoices issued under Hungarian VAT rules.