Mandatory E-Invoicing for Electricity and Natural Gas Sectors in Hungary Starting January 2025

From January 1, 2025, the Hungarian e-invoicing mandate will include all business transactions in the electricity and natural gas industries, as outlined in Government Decree No. 273/2007 (electricity) and Decree No. 19/2009 (natural gas). The requirement encompasses electricity and natural gas suppliers, traders, distributors, and transmission system operators, as well as non-consumer entities such as corporations, partnerships, trusts, and NGOs.

The decree permits flexibility in the format of e-invoices, allowing any tax authority-approved format. However, these electronic invoices must be stored in compliance with VAT regulations.

There’s more you should know about e-invoicing in Hungary – learn more about the new and upcoming regulations.