# 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.

## Related resources

- [Hungary e-invoicing guide](/resources/countries/hungary)

## Related terms

- [Real-time reporting](/resources/glossary/real-time-reporting): Reporting transaction data shortly after issuance, often mandated by tax regimes.
- [E-reporting](/resources/glossary/e-reporting): Digital reporting of transaction data to tax authorities, often alongside e-invoicing.
- [ViDA](/resources/glossary/vida): VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.