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vereinbaren","/ressourcen/termin-vereinbaren",[949,951,954],{"label":645,"url":950},"/datenschutz",{"label":952,"url":953},"Allgemeine Geschäftsbedingungen","/allgemeine-geschaeftsbedingungen",{"label":955,"url":956},"Haftungsausschluss","/haftungsausschluss",[958,962,966,970,974],{"icon":959,"url":960,"label":961},"linkedin","https://www.linkedin.com/company/econnect-international/","LinkedIn",{"icon":963,"url":964,"label":965},"instagram","https://www.instagram.com/econnect_bv","Instagram",{"icon":967,"url":968,"label":969},"tiktok","https://www.tiktok.com/@econnect_bv","TikTok",{"icon":971,"url":972,"label":973},"x","https://x.com/eConnect_BV","X",{"icon":975,"url":976,"label":977},"facebook","https://www.facebook.com/theinvoicingcompany/","Facebook","© {year} eConnect. Alle Rechte vorbehalten.",{},"/de/settings",{"description":783},"de/settings","WioqiaUdSRIPMPhYgik76NZStw-WRbvp08b7Uz3Wqv0",{"id":985,"title":341,"auth":21,"body":986,"canonical":21,"description":1380,"extension":792,"icon":344,"image":21,"keywords":1381,"last_reviewed":1388,"last_updated":1389,"layout":1390,"listed":34,"meta":1391,"nav_column":21,"nav_tab":21,"navigation":364,"no_index":34,"path":342,"redirect":21,"schema_type":1393,"search_boost":21,"seo":1394,"seo_description":21,"seo_title":1395,"show_chat":364,"stem":343,"translationKey":1396,"__hash__":1397},"knowledge/de/5.docs/2.wissen/2.vorschriften/1.europa/47.ungarn.md",{"type":780,"value":987,"toc":1366},[988,992,1005,1012,1017,1124,1128,1131,1185,1188,1192,1199,1202,1218,1223,1226,1230,1237,1244,1248,1255,1262,1265,1269,1272,1275,1278,1290,1294,1297,1311,1314,1317,1328,1338],[989,990,341],"h1",{"id":991},"ungarn",[993,994,995,996,1000,1001,1004],"p",{},"Ungarn ist einer der Vorreiter bei CTC-Systemen in Europa. Seit ",[997,998,999],"strong",{},"2018"," sind umsatzsteuerpflichtige Unternehmen verpflichtet, Rechnungsdaten in Echtzeit an die ungarische Steuerbehörde NAV (Nemzeti Adó- és Vámhivatal) zu übermitteln. Seit dem ",[997,1002,1003],{},"1. Januar 2021"," gilt diese Pflicht für alle B2B- und B2C-Transaktionen, unabhängig vom Rechnungsbetrag.",[993,1006,1007,1008,1011],{},"Eine wichtige Unterscheidung: in Ungarn ist nicht die E-Rechnung selbst verpflichtend, sondern die ",[997,1009,1010],{},"Echtzeit-Datenübermittlung"," der Rechnungsdaten. Unternehmen dürfen ihre Rechnungen auf jede gewünschte Art an Kunden übermitteln (Papier, PDF, E-Rechnung), solange die strukturierten Rechnungsdaten fristgerecht bei NAV eingereicht werden.",[1013,1014,1016],"h2",{"id":1015},"überblick","Überblick",[1018,1019,1020,1033],"table",{},[1021,1022,1023],"thead",{},[1024,1025,1026,1030],"tr",{},[1027,1028,1029],"th",{},"Aspekt",[1027,1031,1032],{},"Details",[1034,1035,1036,1047,1057,1066,1076,1086,1095,1104,1114],"tbody",{},[1024,1037,1038,1044],{},[1039,1040,1041],"td",{},[997,1042,1043],{},"B2G",[1039,1045,1046],{},"EN 16931 verpflichtend (oberhalb der Vergabeschwelle)",[1024,1048,1049,1054],{},[1039,1050,1051],{},[997,1052,1053],{},"B2B",[1039,1055,1056],{},"Echtzeit-Datenübermittlung verpflichtend (seit 1. Januar 2021)",[1024,1058,1059,1064],{},[1039,1060,1061],{},[997,1062,1063],{},"B2C",[1039,1065,1056],{},[1024,1067,1068,1073],{},[1039,1069,1070],{},[997,1071,1072],{},"Modell",[1039,1074,1075],{},"Echtzeit-Berichterstattung (Post-Audit), keine Pre-Clearance",[1024,1077,1078,1083],{},[1039,1079,1080],{},[997,1081,1082],{},"Format",[1039,1084,1085],{},"NAV XML v3.0 (proprietäres Schema)",[1024,1087,1088,1092],{},[1039,1089,1090],{},[997,1091,690],{},[1039,1093,1094],{},"NAV Online Számla (Online Invoice System)",[1024,1096,1097,1101],{},[1039,1098,1099],{},[997,1100,7],{},[1039,1102,1103],{},"Verfügbar, aber nicht verpflichtend für Inlandsverkehr",[1024,1105,1106,1111],{},[1039,1107,1108],{},[997,1109,1110],{},"Sanktionen",[1039,1112,1113],{},"Bis zu HUF 2.000.000 pro Rechnung (ca. € 5.000)",[1024,1115,1116,1121],{},[1039,1117,1118],{},[997,1119,1120],{},"Aufbewahrungsfrist",[1039,1122,1123],{},"8 Jahre",[1013,1125,1127],{"id":1126},"wann-ist-es-verpflichtend","Wann ist es verpflichtend?",[993,1129,1130],{},"Die Einführung des RTIR-Systems (Real-Time Invoice Reporting) erfolgte stufenweise:",[1018,1132,1133,1146],{},[1021,1134,1135],{},[1024,1136,1137,1140,1143],{},[1027,1138,1139],{},"Phase",[1027,1141,1142],{},"Wer",[1027,1144,1145],{},"Frist",[1034,1147,1148,1161,1173],{},[1024,1149,1150,1155,1158],{},[1039,1151,1152],{},[997,1153,1154],{},"Phase 1",[1039,1156,1157],{},"Rechnungen mit USt. ≥ HUF 100.000 (ca. € 250)",[1039,1159,1160],{},"1. Juli 2018",[1024,1162,1163,1168,1171],{},[1039,1164,1165],{},[997,1166,1167],{},"Phase 2",[1039,1169,1170],{},"Alle B2B-Rechnungen mit USt.",[1039,1172,1003],{},[1024,1174,1175,1180,1183],{},[1039,1176,1177],{},[997,1178,1179],{},"Phase 3",[1039,1181,1182],{},"Alle Transaktionen, einschließlich B2C und umsatzsteuerbefreit",[1039,1184,1003],{},[993,1186,1187],{},"Die Berichtspflicht gilt inzwischen für alle Rechnungen, unabhängig von Betrag, Umsatzsteuerbetrag oder Transaktionstyp.",[1013,1189,1191],{"id":1190},"wie-funktioniert-nav-online-számla","Wie funktioniert NAV Online Számla?",[993,1193,1194,1195,1198],{},"Das ungarische System unterscheidet sich grundlegend von Pre-Clearance-Modellen wie dem italienischen SdI oder dem rumänischen RO e-Factura. NAV Online Számla ist ein ",[997,1196,1197],{},"Post-Audit"," System: die Rechnung muss nicht vorab von der Steuerbehörde genehmigt werden. Stattdessen müssen die Rechnungsdaten in Echtzeit gemeldet werden, damit NAV die Daten für die Umsatzsteuerkontrolle analysieren kann.",[993,1200,1201],{},"Der Prozess Schritt für Schritt:",[1203,1204,1205,1209,1212,1215],"ol",{},[1206,1207,1208],"li",{},"Der Absender erstellt eine Rechnung (in jedem gewünschten Format)",[1206,1210,1211],{},"Die strukturierten Rechnungsdaten werden im NAV XML v3.0-Format an die Online Számla Plattform gesendet",[1206,1213,1214],{},"NAV empfängt und registriert die Daten",[1206,1216,1217],{},"Die Rechnung selbst wird dem Kunden separat zugestellt (Papier, PDF, E-Rechnung)",[1219,1220,1222],"h3",{"id":1221},"meldefrist","Meldefrist",[993,1224,1225],{},"Rechnungsdaten müssen am Tag der Rechnungsausstellung gemeldet werden, spätestens jedoch am nächsten Werktag, wenn die Rechnung außerhalb der Geschäftszeiten ausgestellt wurde.",[1013,1227,1229],{"id":1228},"format-nav-xml-v30","Format: NAV XML v3.0",[993,1231,1232,1233,1236],{},"Ungarn verwendet ein eigenes XML-Schema für die Datenübermittlung: ",[997,1234,1235],{},"NAV XML v3.0",". Es handelt sich nicht um ein UBL- oder CII-Format, sondern um ein proprietäres Schema, das speziell für das ungarische Berichtssystem entwickelt wurde. Das Schema enthält detaillierte Felder für Umsatzsteuerberechnungen, Produktkategorien und Transaktionstypen.",[993,1238,1239,1240,1243],{},"Für B2G-Transaktionen oberhalb der europäischen Vergabeschwelle gilt der ",[997,1241,1242],{},"EN 16931"," Standard, entsprechend der EU-Richtlinie zur E-Rechnung an öffentliche Auftraggeber.",[1013,1245,1247],{"id":1246},"sektorales-b2b-mandat-und-ekaer","Sektorales B2B-Mandat und EKAER",[993,1249,1250,1251,1254],{},"Neben der allgemeinen Meldepflicht über NAV Online Számla gilt in Ungarn ein sektorales B2B-E-Rechnungsmandat: seit dem ",[997,1252,1253],{},"1. Juli 2025"," sind Unternehmen im Strom- und Gassektor verpflichtet, elektronische Rechnungen für B2B-Transaktionen auszustellen.",[993,1256,1257,1258,1261],{},"Ungarn betreibt darüber hinaus das ",[997,1259,1260],{},"EKAER-System"," (Electronic Trade and Transport Control System, eingeführt 2015). Dieses System verpflichtet zur Echtzeitmeldung von Straßengütertransporten an die ungarische Steuerbehörde, sowohl für den Versand als auch für den Empfang.",[993,1263,1264],{},"Im Einklang mit ViDA wird erwartet, dass Ungarn 2028 eine freiwillige E-Rechnungs-Testumgebung für eine breitere B2B-Anwendung außerhalb des Energiesektors einführt.",[1013,1266,1268],{"id":1267},"peppol-in-ungarn","Peppol in Ungarn",[993,1270,1271],{},"Ungarn ist an das Peppol-Netzwerk angeschlossen, die Nutzung ist für Inlandstransaktionen jedoch nicht verpflichtend. Peppol wird hauptsächlich für den grenzüberschreitenden Rechnungsaustausch eingesetzt. Im Inland bleibt die NAV Online Számla Berichterstattung das verpflichtende Element, unabhängig davon, welchen Kanal Sie für den Rechnungsversand nutzen.",[1013,1273,1110],{"id":1274},"sanktionen",[993,1276,1277],{},"Die Strafen bei Nichteinhaltung sind erheblich:",[1279,1280,1281,1287],"ul",{},[1206,1282,1283,1286],{},[997,1284,1285],{},"Bis zu HUF 2.000.000 pro Rechnung"," (circa € 5.000) bei unterlassener oder fehlerhafter Meldung von Rechnungsdaten",[1206,1288,1289],{},"NAV kann Bußgelder pro einzelner Rechnung verhängen, was bei großen Mengen schnell beträchtliche Summen ergibt",[1013,1291,1293],{"id":1292},"wie-econnect-sie-unterstützt","Wie eConnect Sie unterstützt",[993,1295,1296],{},"Da Ungarn nicht die E-Rechnung selbst, sondern die Datenübermittlung vorschreibt, liegen die Herausforderungen vor allem bei der korrekten Dateneinreichung bei NAV. eConnect kann Sie auf folgende Weise unterstützen:",[1279,1298,1299,1305],{},[1206,1300,1301,1304],{},[997,1302,1303],{},"Peppol-Routing",": Rechnungen an ungarische Empfänger mit einer Peppol-Registrierung werden automatisch über das Peppol-Netzwerk weitergeleitet",[1206,1306,1307,1310],{},[997,1308,1309],{},"Beratung",": eConnect kann Sie zur Berichtspflicht und zur Verbindung mit Ihrem bestehenden Rechnungsprozess beraten",[993,1312,1313],{},"Die NAV Online Számla Berichterstattung selbst erfordert eine direkte Anbindung an die ungarische Plattform. Dafür ist eine lokale Integration oder ein spezialisierter Dienstleister erforderlich.",[1315,1316],"hr",{},[993,1318,1319,1320,1327],{},"Möchten Sie mehr über die Rechnungsstellung nach Ungarn über eConnect erfahren? ",[1321,1322,1326],"a",{"href":1323,"rel":1324},"https://econnect.eu/de/uber-uns/kontakt",[1325],"nofollow","Kontaktieren Sie unser Team",".",[1329,1330,1335],"e-button",{"className":1331,"target":1333,"to":1323,"variant":1334},[1332],"mt-4","_blank","link",[993,1336,1337],{},"Beratung anfragen",[1339,1340,1341,1345],"docs-related",{},[1013,1342,1344],{"id":1343},"verwandte-themen","Verwandte Themen",[1279,1346,1347,1352,1357,1361],{},[1206,1348,1349],{},[1321,1350,1351],{"href":307},"E-Rechnung Rumänien",[1206,1353,1354],{},[1321,1355,1356],{"href":103},"Kontinuierliche Berichterstattung und CTC-Modelle",[1206,1358,1359],{},[1321,1360,87],{"href":95},[1206,1362,1363],{},[1321,1364,1365],{"href":19},"Was ist Peppol und wie funktioniert das Netzwerk?",{"title":783,"searchDepth":784,"depth":784,"links":1367},[1368,1369,1370,1374,1375,1376,1377,1378,1379],{"id":1015,"depth":784,"text":1016},{"id":1126,"depth":784,"text":1127},{"id":1190,"depth":784,"text":1191,"children":1371},[1372],{"id":1221,"depth":1373,"text":1222},3,{"id":1228,"depth":784,"text":1229},{"id":1246,"depth":784,"text":1247},{"id":1267,"depth":784,"text":1268},{"id":1274,"depth":784,"text":1110},{"id":1292,"depth":784,"text":1293},{"id":1343,"depth":784,"text":1344},"Das ungarische NAV Online Számla System: verpflichtende Echtzeit-Datenübermittlung, Fristen und wie eConnect Sie unterstützt.",[1382,1383,1384,1385,1235,1386,1387],"NAV Online Számla","Ungarn E-Rechnung","RTIR Ungarn","Echtzeit-Rechnungsberichterstattung","CTC Ungarn","E-Rechnung Ungarn Pflicht","2026-06-15","2026-04-16","docs",{"og_image":1392},"/images/og/docs-lernen.png","Article",{"title":341,"description":1380},"E-Rechnung Ungarn: NAV Online Számla System","regelgeving-europa/hongarije","CjgQrBxfr_Xuk1EaI6ISYKyQJ1wRFJVBLWa6_5_s05A",[1399,1404,1409,1413,1418,1423,1427,1431,1436],{"id":1400,"path":1401,"stem":1402,"title":1403},"home/cs/index.md","/cs","cs/index","Domů",{"id":1405,"path":1406,"stem":1407,"title":1408},"home/de/index.md","/de","de/index","Home",{"id":1410,"path":1411,"stem":1412,"title":1408},"home/en/index.md","/en","en/index",{"id":1414,"path":1415,"stem":1416,"title":1417},"home/es/index.md","/es","es/index","Inicio",{"id":1419,"path":1420,"stem":1421,"title":1422},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1424,"path":1425,"stem":1426,"title":1408},"home/it/index.md","/it","it/index",{"id":1428,"path":1429,"stem":1430,"title":1408},"home/nl/index.md","/nl","nl/index",{"id":1432,"path":1433,"stem":1434,"title":1435},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1437,"path":1438,"stem":1439,"title":1440},"home/sk/index.md","/sk","sk/index","Domov",[1442,1451,1459,1467,1475,1481,1489,1495,1501,1510,1518,1525,1532,1547,1552,1557,1563,1568,1573,1578,1584,1591,1597,1604,1610,1616,1622,1629,1636,1642,1649,1657,1663,1670,1677,1685,1691,1696,1705,1710,1715,1720,1726,1732,1738,1744,1751,1758,1762,1768,1774,1779,1785,1791,1797,1808,1816,1822,1829,1835,1841,1852,1857,1862,1868,1874,1881,1888,1895,1901,1907,1914,1919,1925,1929,1935,1940,1945,1952,1958,1963,1969,1975,1980,1987,1994,2001,2008,2014,2019,2028,2034,2040,2046,2053,2060,2066,2072,2077,2087,2093,2099,2104,2110,2114,2119,2124,2128,2132,2136,2140,2145,2151,2155,2161,2167,2172,2178,2182,2187,2194,2200,2206,2212,2218,2224,2230,2236,2241,2247,2251,2257],{"id":1443,"path":1444,"stem":1445,"title":1446,"description":1447,"icon":1448,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1449,"external_url":21,"navigation":364,"redirect":1450},"sections/de/1.loesungen/20.sector-wholesale-distribution.md","/de/loesungen/sector-wholesale-distribution","de/1.loesungen/20.sector-wholesale-distribution","Großhandel und Distribution","E-Rechnung und Rechnungsverarbeitung für Großhandel und Distribution. Multi-Format-Unterstützung, Peppol-Erreichbarkeit und internationale Weiterleitung.","box","industries","/de/branchen/grosshandel-und-distribution",{"id":1452,"path":1453,"stem":1454,"title":1455,"description":1456,"icon":1457,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1449,"external_url":21,"navigation":364,"redirect":1458},"sections/de/1.loesungen/23.sector-manufacturing.md","/de/loesungen/sector-manufacturing","de/1.loesungen/23.sector-manufacturing","Industrie und Fertigung","E-Rechnung und Rechnungsverarbeitung für Industrie und Fertigung. Multi-Format-Unterstützung, internationale Weiterleitung und automatische Verarbeitung.","gear","/de/branchen/industrie-und-fertigung",{"id":1460,"path":1461,"stem":1462,"title":1463,"description":1464,"icon":1465,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1449,"external_url":21,"navigation":364,"redirect":1466},"sections/de/1.loesungen/24.sector-retail-ecommerce.md","/de/loesungen/sector-retail-ecommerce","de/1.loesungen/24.sector-retail-ecommerce","Einzelhandel und E-Commerce","E-Rechnung und Rechnungsverarbeitung für Einzelhandel und E-Commerce. Hohe Volumina eingehender Rechnungen, Peppol für gewerbliche Lieferanten.","shopping-cart","/de/branchen/einzelhandel-und-ecommerce",{"id":1468,"path":1469,"stem":1470,"title":1471,"description":1472,"icon":1473,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1449,"external_url":21,"navigation":364,"redirect":1474},"sections/de/1.loesungen/25.sector-business-services.md","/de/loesungen/sector-business-services","de/1.loesungen/25.sector-business-services","Unternehmensdienstleistungen","E-Rechnung für Unternehmensdienstleister. 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