Based on Government Decree No. 273/2007 (X.19) and Government Decree No. 19/2009 (I.30), from July 1, 2025, all companies engaged in the trade or distribution of electricity or natural gas are required to issue electronic invoices.
Who will be affected by the change?
The changes will affect every enterpreneurs, who use, or trade electricity or natural gas. Important that the change only affects companies/legal persons, regarding natural person theese enterpreneurs can apply the traditional invoicing method.
What is the difference between e-invoice and a traditional invoice?
According to the regulations, there is no difference between the two types in terms of content elements. Essentially, the main differences lie in the method of storage and in ensuring authenticity.
The e-invoice must compy with three important requirement. In all cases, the readability of invoices, the authenticity of their origin, and the integrity of their content must be ensured from issuance/receipt until the expiration of the retention period.
Until the new regulations enter into effect, the invoiceing method is up to the decision of the vendor, and the willingness of the customer wheter it can accept e-invoice or not. This will change after 2025.07.01, as the already mentioned services needs to apply e-invoiceing from that day. According to the regulations, the supplier is required to inform the buyer in writing that they will switch to electronic invoicing either from the next invoice or from a specified date.
How should I store the electronic invoices?
In Hungary e-invoices need to be stored in electric way, focusing specifically on the authenticity of the invoice and the integrity of its data content. The storing time of the e-invoices is similar to the traditional invoices, 8 year. Until the end of the 8. year both parties need to keep the invoices in the required conditions.
If the storage location and the registered headquarter is different, the storage location needs to be registered at the Tax Office. Such cases may include at an external accounting firm, cloud service providers, or archiving in other countries. In case if the archivation place is in another country than the company head quarter, the companie needs to ensure that in a case of a controll, the tax office gets the required acces to the invoices in 3 workdays. Failure to do so may result in a fine.
Currently, I am not using any utility services, but is it still advisable to prepare for receiving electronic invoices?
As Hungary has accepted ViDA package, we need to prepare for e-invoicing, as the package will make e-incoices more common from 2030. This means that the current limited scope of obligations will gradually expand, so the obligation to use e-invoice method, will expand to an increasing number of transactions.
If the company has already recived an e-invocie than it is suggested to revise the method of stroing, because the regulations are in affect the previously recieved invoices as well, that’s why is required to revise the currently used methods, and if it is neccesarry modify it to comply with the regulations.
If you need more information, please contact us at office@paragrafslovakia.sk, and we will do our best to respond as soon as possible!
