Reference
Real-time invoice reporting (RTIR)
Mandatory transmission of invoice data to the tax authority within seconds or hours of issuance — e.g., Hungarian NAV Online Számla.
Definition
Mandatory transmission of invoice data to the tax authority within seconds or hours of issuance — e.g., Hungarian NAV Online Számla.
Explanation
Hungary requires reporting in near real time since 2018; the latest schema (NAV 3.0) carries 100+ data fields and is increasingly aligned with EN 16931.
RTIR coexists with clearance models — the invoice is still sent directly to the buyer; the report is a parallel obligation to the tax authority.