What is the NAV eInvoice?

The NAV eInvoice is a free electronic invoicing infrastructure provided by the Hungarian National Tax and Customs Administration (NAV). It allows taxpayers to issue structured eInvoices in XML format directly through the NAV system. It is not a standalone invoicing software, but a technological framework designed for integration into ERP systems or invoicing modules developed by software providers.

Important distinction: The NAV eInvoice is not the same as the NAV Online Invoicing web interface. The latter is a browser-based tool suitable for generating PDF or paper invoices, while the NAV eInvoice is a fully compliant electronic invoice that meets all legal requirements for authenticity, integrity, and accessibility.

How does the NAV eInvoice work?

A NAV eInvoice is a structured XML data package that:

• Is submitted in real time (or near real time) to the NAV Online Invoice System,
• Is recognized as an official eInvoice if it meets the necessary legal and technical criteria,
• Does not require an electronic signature, since authenticity and integrity are guaranteed by the NAV system.

The XML must include:

• A flag indicating that it is an eInvoice,
• All invoice data required by Hungarian tax law (just like paper invoices),
• The recipient’s identification details.

How does it differ from a traditional eInvoice?

Feature NAV eInvoice Traditional eInvoice
Format XML (NAV-approved schema) PDF or other digital format
Authentication Provided by NAV infrastructure Requires electronic signature and timestamp
Issuance Through machine-to-machine (M2M) connection Via invoicing software, manually or semi-auto
Infrastructure NAV Online Invoice System Independent providers or in-house systems
Archiving Digital, by the taxpayer Digital, subject to archiving regulations

Who can use the NAV eInvoice system?

The service is available to all domestic taxpayers in Hungary, but its use requires more advanced IT infrastructure and integration. It is particularly well suited for:

• Large enterprises with their own ERP or invoicing systems,
• Software developers seeking to embed eInvoice features into their products,
• Companies handling high invoice volumes and aiming for automation.
• For small businesses without the need for structured XML invoices, simpler options such as the NAV Online Invoicing interface or other invoicing software may be more practical.

Legal and technical requirements

For an XML invoice to qualify as a NAV eInvoice, the following conditions must be met:

• The XML file must clearly indicate its eInvoice status,
• The content must comply with legal requirements (authenticity, integrity, accessibility),
• The recipient must accept the eInvoice (explicitly or implicitly),
• The invoice must be stored in accordance with digital archiving laws and be accessible for the full retention period.

How is NAV eInvoice related to the Online Invoice system?

NAV eInvoice is fully integrated into the NAV Online Invoice System, but should not be confused with the NAV Online Invoicing web interface. The NAV eInvoice process works via machine-to-machine (M2M) communication and is fully automated.

Important: Invoices generated using the NAV Online Invoicing web tool (e.g. PDF invoices sent via email) do not qualify as NAV eInvoices.

Summary

The NAV eInvoice is a modern, M2M-based electronic invoicing system provided by NAV for Hungarian taxpayers. It allows structured XML eInvoices to be issued and transmitted in compliance with legal standards. Authentication is ensured by NAV itself, making this solution ideal for automated, high-volume invoicing environments.

Official definition

The NAV eInvoice is an electronic invoicing infrastructure provided by the Hungarian National Tax and Customs Administration. It enables the issuance and transmission of XML-format invoices via the NAV Online Invoice System. If the XML meets all legal criteria for eInvoices and is flagged accordingly, it is considered a valid NAV eInvoice.

Back to the glossary