What is an eInvoice (eSzámla)?

An eInvoice (eSzámla) is an invoice issued and received in electronic format. This means the entire invoicing process is handled digitally, with no need for printing or paper-based delivery — from issuance to archiving. Under Hungarian law, an eInvoice must meet three core requirements:

• Authenticity – the identity of the issuer must be verifiable,
• Integrity – the content of the invoice must remain unchanged,
• Accessibility – the invoice must be retrievable throughout the retention period.

An eInvoice is therefore more than just a PDF sent via email — it is a digitally issued document that meets strict legal and technical standards for creation, delivery, and storage.

What are the benefits of eInvoicing?

Electronic invoicing offers several advantages over traditional paper-based methods:

Faster processing – the invoice reaches the recipient instantly, even through automated systems,

Lower costs – no printing, mailing, or physical handling required,

Eco-friendly – paperless administration reduces environmental impact,

Simplified archiving – digital invoices are easier to store and retrieve,

Increased security – harder to falsify due to authentication and compliance protocols.

When is an invoice considered an eInvoice?

An invoice qualifies as an eInvoice if:

• It is issued in electronic format (e.g. PDF, XML, or other digital forms),
• It is delivered electronically to the recipient,
• The recipient explicitly or implicitly agrees to accept it in electronic form.

This third point is crucial: eInvoicing can only be used if the recipient agrees to it — either through prior written consent or by clearly accepting the digitally delivered invoice.

What requirements must an eInvoice meet?

According to Hungarian and EU regulations, an eInvoice must comply with the following legal and technical criteria:

Authenticity of origin – the issuer’s identity must be confirmed (e.g. via electronic signature or, in the case of NAV eInvoice, through the authority’s infrastructure),

Integrity of content – the invoice must remain unchanged after issuance,

Accessibility – the invoice must be stored in a digitally retrievable format for the full retention period (typically 8 years).

Archiving must comply with digital archiving regulations, which define the required formats, storage systems, and retrieval capabilities.

What is a NAV eInvoice?

The NAV eInvoice is a specific type of electronic invoice supported by the Hungarian Tax Authority (NAV). It is created in a structured XML format and transmitted to NAV as part of the real-time invoice reporting process. Key characteristics include:

• No need for an electronic signature, as authenticity and integrity are ensured by NAV’s infrastructure,
• Invoice issuance and data reporting occur simultaneously,
• The format is machine-readable and suitable for integration with accounting and ERP systems.

NAV eInvoices are particularly advantageous for larger companies seeking to automate invoicing and data submission processes.

How should eInvoices be stored?

eInvoices must be stored electronically by the issuer, in a way that ensures:

• The file format (e.g. PDF, XML) remains unchanged,
• The storage system supports access, searchability, and protection,

In most cases, timestamping and/or electronic signatures are required — except for NAV eInvoices, where compliance is guaranteed by NAV’s system.

Summary

eInvoicing is a modern and legally compliant method of billing that offers numerous benefits to businesses. It is faster, more cost-effective, eco-friendly, and easier to audit than traditional paper invoicing. NAV eInvoice further enhances security and automation for companies that issue invoices frequently and in large volumes.

Official definition

An eInvoice is an invoice issued and received electronically. Under Hungarian law, it must ensure authenticity, integrity, and accessibility throughout the retention period. In the case of NAV eInvoice, these requirements are fulfilled through NAV’s infrastructure.

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