From October 1, 2014. the 23/2014. (VI.30.) NGM decree stipulates that the program used for issuing invoices, the online invoicing system, must be reported to the tax authorities.
Until now, it was sufficient to have a program that complies with the legislation, a declaration of compliance with the requirements issued by the program developer and a user description of the program.
Who is obliged to report?
All invoicing programs and online invoicing systems capable of issuing invoices use it, including the user of the self-developed program, which must be reported to NAV, using the ÁNYK SZAMLAZO form.
When must it be announced?
The notification must be made by the invoicing program
- acquisition,
- to start using,
- in the case of a self-developed program, the intended use,
- the start of using the online invoicing service
within the next 30 days.
The obligation to provide data does not only apply to newly purchased software, invoicing programs and online systems purchased previously and in use on October 1, 2014 must be reported by November 15, 2014.
Deprecated invoicing programs must be reported in a similar manner, within 30 days of decommissioning.
What data does the notification contain?
The following data must be included in the application when it is put into use:
The billing program
- your name, ID,
- the name and tax number (foreign tax number) of the developer,
- name of seller, provider, tax number (foreign tax number),
- date of program acquisition,
- the start of using the program,
- the designation (identifier) of the self-developed program.
In the case of an online invoicing system
- name of the system, contact information,
- the name and tax number (foreign tax number) of the online invoicing service provider,
- the beginning of the use of the system,
- the designation (identifier) of the self-developed system.
When decommissioning, in addition to the above data, the date of end of use.
It is advisable to check the necessary information in the currently used program so that the data provision can be completed smoothly.
The developer of each invoicing program ensures that the notification from the program can be transferred to the ÁNYK program.
Requirements for the invoicing program
The seller or provider of the invoicing program is obliged to inform the customer or user of the name and identifier of the invoicing program. If applicable, these must be clarified with the distributor at the time of purchase. In the case of a version update of the invoicing program, there is no need to report again.
Requirements for the invoicing program:
- continuous invoice numbering without skipping or repeating,
- for the issuance of an invoice on the taxpayer's non-Hungarian tax number, the serial number range separated from the domestic one.
In addition, the developer and distributor of the program must provide user documentation for the program in Hungarian.
The documentation must include:
- a detailed description of the operation and use of the invoicing program
- description of all functions of the invoicing program,
- the invoicing program can only perform the functions included in the documentation,
- the taxpayer must keep the documentation until the right to assess the tax on the invoices issued with the program expires. You can fulfill this retention obligation electronically.
The same requirements apply to self-developed programs.