RTIR (Hungary NAV real-time reporting)

RTIR is Hungary's scheme for reporting invoice data to the tax authority as soon as invoices are issued.

Definition

RTIR (Real-Time Invoice Reporting) is the Hungarian obligation to report issued-invoice data to the tax authority (NAV). Reporting is done through the Online Számla ("online invoice") platform.

It is not clearance invoicing: the invoice remains valid even though reporting is a separate step, but the reporting itself is mandatory and near-immediate.

Scope

Initially limited to invoices above a VAT threshold, the scheme was progressively extended to cover all domestic B2B invoices, then B2C invoices and certain cross-border transactions.

In practice, almost every invoice issued by a Hungarian taxpayer must now be reported.

How it works

Data is transmitted as XML compliant with the NAV-published schema, via an API, typically immediately after issuance and without manual intervention.

• NAV returns a transaction identifier and a processing status.
• The same platform underpins data lookup by the buyer and the pre-filling of VAT returns.

Good to know

RTIR transmits the invoice data, not necessarily the invoice in its legal format. Hungary uses this infrastructure to build value-added services (VAT suggestion, cross-checks), making it one of the most mature continuous transaction control schemes in the EU.