Enterprises will be obliged from 1st July, 2018 to notify the Tax Office on each invoice, issued to a domestic taxable person, with a VAT exceeding 100,000 HUF.
In case of invoices issued electronically, the information has to be sent real-time to the Tax Office which means that the software issuing the electronic invoice shall have a module that enables real-time transmission of invoicing data via permanent internet connection. Information regarding paper invoices issued using invoicing software shall be sent within 24 hours. In case of hand-made invoices, if the amount of VAT is between 100,000 and 500,000 HUF, information has to be sent in 5 calendar days; if it exceeds 500,000 HUF, the Tax Office shall be notified within one day via its online form.
Online transmission of data shall be automatic so neither the enterprise nor the accountant needs to deal with it but the invoicing software will display which invoices were sent to the Tax Office and whether such have been received. On the other hand, the online transmission is subject to a prior registration. This has to be done once and the task will be most probably assigned to the accountants of the enterprises. In addition, the new law requires also the identification of persons who effectively issue the invoices, so unless it is the accountant who issues the invoices in the enterprise, then at least two registrations shall be necessary. You can find more information in Hungarian on the registration here.