Outgoing invoices
There is a possibility in the system to issue an invoice which complies with the relevant legal requirements of the Ministry of Finance and the Hungarian Tax Authority. You have an obligation to notify NAV pursuant to Decree 23/2014 (VI.30) NGM, before issuing your first outgoing invoice in CO3. The notification must be made on the form provided by NAV within 30 days of the start of the use of the online service. CO3 is an online business ERP and CRM system so you must be notify:
- the name and contact details of the system; (Name: CO3 Online Ügyviteli Rendszer, Availability: https://co3app.com)
- the name and tax number of the system's service provider; (CO3 Kft., Adószám: 23695566-2-13)
- the starting date for using the system (The starting date of use is the first date of payment of the monthly fee for the user account.)
You can reach a "Notification information about reporting to NAV" form available in the "Hasznos" section where all the required data are shown.
From 1 July 2018. in Hungary, it is mandatory to provide data on invoices issued for transactions between domestic taxpayers containing at least HUF 100,000 of VAT passed on.
From 1 July 2018, provision of data on issued outgoing invoices - and documents with an invoice under consideration - must be provided electronically within a short time after the issuance. In the case of issuing invoices using online systems, including CO3, the invoice data must be transmitted to NAV from the invoicing program without human intervention, via the public Internet, immediately after the invoice has been issued.
To comply with the law, successful registration in the NAV Online Számla System is required, followed by the creation of an technical user. This user together with it's password, XML signing key, and XML replacement key must be set in CO3 on the Finance - Settings - Tax Authority tab.
You can issue an invoice in the Finance module using the "Create new account" button.
Please note that this section is valid mainly for Hungarian users.