The XML of invoices issued to private person customers will not qualify as an electronic invoice. However, like name and address, data must be shown on the invoice but the importing of these to XML and their reporting is expressly prohibited for private persons for data protection reasons, NAV will differentiate in this regard. In this case, the total data content of the invoice will have to be provided and the data content prescribed by the VAT Act will not be necessary, which means that a law amendment is likely to come also. New development: XML may replace e-invoices!Ī substantial change is coming in electronic invoicing as, according to the plans of NAV, the new 3.0 XML schema will already qualify as an e-invoice! If the taxable person makes a declaration in this regard, an electronic invoice will be sent in the image of an XML file as data reporting. On the other hand, the companies mostly having Community and export transactions (which could so far report domestic invoices manually) should now, by all means, covert to an automated solution and conform to the requirements of the online invoicing data reporting system schema 3.0. The entities reporting data have to solve, on the one hand, that invoices potentially already detected as containing personal data of private persons are reported in the online invoice data reporting system in compliance with GDPR rules. In order for the new data content to be reported also, substantial development of version 2.0, a major schema amendment was necessary. This basically means that the online invoice data reporting system is now comprehensive as the tax authority will now see all invoices issued by companies. Why is yet another online invoice version change necessary?įrom 1 January 2021, the invoices issued to private persons will have to be reported, too as well as intra-Community transaction and export transactions outside the EU. The tax authority is definitely dictating a fast pace, however, as in the case of the current 2.0 version change, where a 3-months sanction-free period was granted by NAV for preparation, there will also be a grace period from January till the end of March in relation to version 3.0. on the other hand, a new schema (3.0) will have to be applied for reporting.įrom 1 January 2021, a new XML schema (3.0 XSD) will have to be applied yet again for sending data to the online invoice data reporting system even though the 2.0 schema was introduced hardly 3 months ago.on the one hand, the scope of invoices to be reported will be extended (covering all invoices on supplies),and.Hungarian NAV online invoice data reporting will change in two aspects: What will change in NAV online invoice data reporting from 2021?