Starting 4th of January 2021 the online invoice registration obligation extends to invoices issued to private persons and foreign partners as well. This new requirement means a huge structural and content change in the online invoice registration, and therefore we had to align or software to the new requirements. This made some new checkboxes and changes in the settings necessary, which you might have seen already.
Please find the details below!
In version 3.0 of the online invoice registration, NAV has classified the VAT codes in different categories/cases. These categories (VAT type) have to be assigned to the existing VAT codes in symbion.eu in order to ensure the correct online invoice registration. The default VAT codes in the software have already been updated, however, should you have some individual VAT codes, please make sure you assign them to the correct NAV online invoice VAT type.
We also created new VAT codes for transactions into the EU, into a third country and margin scheme taxation related VAT codes, which were not yet created as default before.
You will need to assign one of these when creating a new VAT code.
AFA / normal non-0% VAT
AAM / Personal tax exemption 0%
TAM / “tax-exempt activity” or tax-exempt due to being in public interest or special in nature 0%
KBAET / intra-Community (EU) exempt supply, without new means of transport 0%
KBAUK / tax-exempt, intra-Community (EU) sales of new means of transport 0%
EAM / tax-exempt, extra-Community (non-EU) sales of goods (export of goods to a non-EU country) 0%
NAM / tax-exempt on other grounds related to international transactions 0%
ATK / Outside the scope of VAT 0%
EUFAD37 / Based on section 37 of the VAT Act, a reverse charge transaction carried out in another Member State (EU) 0%
EUFADE / Reverse charge transaction carried out in another Member State (EU), not subject to Section 37 of the VAT Act 0%
EUE / Non-reverse charge transaction performed in another Member State (EU) 0%
HO / Transaction in a third country 0%
BFA / Domestic reverse charge (HU)
NO_VAT_CHARGE / No VAT charged, based on 17. § 0%
KSZAU / Margin scheme taxation - Travel agencies 0%
KSZAH / Margin scheme taxation - Second hand 0%
KSZAM / Margin scheme taxation - Artworks 0%
KSZAG / Margin scheme taxation - Antiques 0%
The new online invoice registration version also requires a new classification of customers. Following categories are possible:
Domestic - Companies and taxpayers with Hungarian tax number
Other - domestic legal entities without tax number, foreign taxpayer and foreign legal entities without tax number
Private persons - Non-taxpayer (domestic or foreign) natural persons
To apply the above changes, you will find the following new checkboxes in the customer master:
Foreign customer with Hungarian tax number:
Use this, if your customer is a foreign company with a Hungarian tax number, and the invoice will be issued using the Hungarian tax number. Use the "Tax-ID" field to enter the Hungarian tax number!
Natural person:
Use this, if your customer is a private person (domestic or foreign). Using this switch, you don't need to enter any tax or VAT number.
Non-taxpayer organization:
Use this, if your customer is not a natural person, but still does not have a tax number. No tax or VAT number needs to be entered in this case.
Normal taxpayer:
In this case your customer is a normal taxpayer (domestic or foreign). If your customer is domestic, always enter the tax number in the tax ID field
(the VAT number in this case is not necessary)
For foreign customers fill both fields if possible. For tax-exempt EU transactions you will need to enter the VAT number of the customer (e.g. DE192298302)
If no NAV online invoice VAT type was assigned to your VAT code
You will get the following message, if you are using your own VAT code, and the NAV online invoice VAT type has not yet been assigned.
The solution is to click on "Continue" and select the appropriate NAV online invoice VAT type and then carry on invoicing.
2. If the tax number or VAT number is incorrectly filled in
The tax number or VAT number is a key in the online invoice registration, therefore its exact format is very important. This is validated by our software during invoicing. The software checks your tax numbers as well as the tax numbers of your customer.
The solution is to fix the formatting issue in the master data and carry on invoicing.
If your customer is a natural person or a non-taxpayer organization, then of course no tax number is required, but the appropriate checkbox has to be checked in the master data.
3. If it is an EU tax-exempt transaction, but no VAT number has been entered for the customer
If you issue an invoice to your EU partner using an EU tax-exempt code, you need to enter your customer's VAT number on the invoice. If it is missing you will see the error message below.
The solution is to fill the VAT number field and carry on invoicing.
4. If you use the domestic reverse charge VAT code for invoicing to foreign customer
The domestic reverse charge VAT code should only be used for domestic transactions. For foreign transactions use any of the X5 or X6 VAT codes. Check first, which one applies to your transaction!
This is validated with the following error message:
5. If the exchange rate field content is invalid
There are cases, when the exchange rate field has invalid content (e.g. "0" or "-") This is validated by our software and you will see the following message, if you are using the wrong value.
6. If you are not using a valid Hungarian VAT rate
If you try to issue an invoice with a VAT rate not valid in Hungary (e.g. 20%, 25%), you will receive an error message and it will ask you to change the applicable VAT. The non-valid rates are validated by the NAV online invoice registration as well.