Hungary¶

The Hungarian localization combines the standard Hungary - Accounting package with a set of eYssen modules. Together they cover invoicing according to the Hungarian VAT Act, real-time data reporting to the NAV Online Számla system, pro-forma and advance invoices, the VAT return (through ÁNYK forms or the NAV eÁFA machine-to-machine interface), fixed assets, the auditor data export of the Chamber of Hungarian Auditors (MKVK), the environmental product fee (KVTD), EU OSS sales and the official exchange rates of the Hungarian National Bank (MNB).

Modules¶

Install the following modules to get the features of the Hungarian localization. Only the first two are required for invoicing; install the others according to the needs of the company.

Name	Technical name	Description
Hungary - Accounting	`l10n_hu`	Standard fiscal localization package: base data for Hungarian companies.
Magyar számlázás és NAV adatszolgáltatás	`eyssen_l10n_hu`	Hungarian chart of accounts, journals, taxes and tax groups, invoice layout, Hungarian tax numbers on contacts, fulfillment date, corrective, aggregate and continuous-fulfillment invoices, and the NAV Online Számla data reporting.
Magyar számlázás (Pro-Forma)	`eyssen_l10n_hu_proforma`	Pro-forma invoices (díjbekérő) and advance invoices created from their payment.
eYssen Sale Stock Delivery Date	`eyssen_l10n_hu_sale_stock_delivery_date`	Keeps the fulfillment date rules of the localization when the Inventory and Sales apps are used together.
Magyar könyvelés és ÁNYK adatszolgáltatás	`eyssen_l10n_hu_accountant`	Base of the ÁNYK tax returns, the VAT analytics report and accounting tools for accountants.
ABEV 2024, ABEV 2025, ABEV 2026	`eyssen_l10n_hu_abev_24`, `eyssen_l10n_hu_abev_25`, `eyssen_l10n_hu_abev_26`	Yearly form packages of the VAT return (`2465`, `2565`, `2665`) and the EC recapitulative statement (`24A60`, `25A60`, `26A60`), exported as XML files that can be imported into ÁNYK.
Hungary - eVAT (eÁFA M2M) VAT Return	`l10n_hu_evat`	VAT return through the NAV eÁFA machine-to-machine interface.
eYssen Hungarian Asset Localization	`eyssen_l10n_hu_asset`	Hungarian fixed asset accounting: rate-based depreciation, corporate tax depreciation board, activation and disposal entries, protocols.
MKVK AuditXML adatexport (főkönyvi tételek)	`l10n_hu_mkvk`	General ledger data export for auditors in the MKVK AuditXML format.
MKVK Audit XML export (készletleltár analitika)	`l10n_hu_mkvk_stock`	Inventory analytics export for auditors in the MKVK Audit XML format.
Hungary - EU OSS Bridge	`l10n_hu_oss`	EU One-Stop-Shop sales for Hungarian companies. Installed automatically with EU Intra-community Distance Selling.
KVTD	`eyssen_l10n_hu_kvtd`	Environmental product fee (környezetvédelmi termékdíj) records on products and invoices.
Cashbook integráció	`eyssen_l10n_hu_cashbook`	Data transfer to the external Cashbook service.
MNB (Magyar Nemzeti Bank) árfolyam szinkronizálás	`eyssen_currency_rate_live_mnb_community`	Official MNB exchange rates.
PoS Hungarian	`eyssen_l10n_hu_pos`	Prints the line Nem adóügyi bizonylat! (not a fiscal receipt) in the header of every Point of Sale receipt.
eYssen Accountant - Hungarian Localization Bridge	`eyssen_accountant_l10n_hu`	Installed automatically with the cash register: prints the Hungarian tax number and group tax number of the partner on payment receipts and cash vouchers.
Subscription Management - Hungarian Localization	`l10n_hu_subscription`	Installed automatically with the Subscriptions app; see continuous fulfillment on subscription invoices.

Important

eyssen_l10n_hu replaces the standard Hungary - E-invoicing (l10n_hu_edi) module. The two modules cannot be installed together: installing eyssen_l10n_hu uninstalls l10n_hu_edi and disables its automatic installation.

What changes at installation¶

When eyssen_l10n_hu is installed, the following is set up for every Hungarian company:

The Hungarian language is activated, Hungary becomes a Preferred country (listed first in country selections), and the 20 Hungarian counties and the largest Hungarian banks are loaded.
The Hungarian chart of accounts is loaded with the journals KI (customer invoices), BE (vendor bills), EGYEB (miscellaneous), ARFKU (exchange difference) and CABA (cash basis taxes), and 27% default sales and purchase taxes. The customer invoice journal is secured with a hash (its entries are locked once posted) and uses a single number sequence for invoices, corrective invoices and credit notes.
Verify VAT Numbers (VIES), Cash Rounding and tax rounding globally are enabled; the default invoicing policy of products becomes Delivered quantities; the standard Pro-Forma Invoice option of the Sales app is switched off and removed from the settings (see Pro-forma invoices and advance invoices).
The payment terms Cash, Card, Advance payment, Wire transfer, 8 day and Wire transfer, 30 day are created. Existing payment terms without a NAV payment method are set to Egyéb and archived.
The unit of measure Units is renamed to pcs (db), the NAV unit types are mapped and the imperial units are archived.
The company name, address, tax numbers and registration number are written into the header and footer of the document layout.
A to-do activity NAV adatszolgáltatáshoz be kell állítani! reminds the administrator to configure the NAV data reporting.

Company¶

Open Settings ‣ Users & Companies ‣ Companies and fill in the company’s address and the following fields, which replace the standard Tax ID field:

VAT Number: the Hungarian tax number in the 12345678-1-12 format;
Group VAT Number: for members of a VAT group only;
EU VAT Number: the community tax number (for example, HU12345678);
Company ID: the company registration number.

At least one bank account of the company must be recorded: a customer invoice cannot be confirmed without a Recipient Bank. When the currency of an invoice or quotation changes, the first company bank account in that currency is selected automatically.

screenshot: finance-fl-hungary-company-form

menu: Settings ‣ Users & Companies ‣ Companies ‣ (company)
shows: Company form of a Hungarian company with the "VAT Number", "Group VAT Number" and "EU VAT Number" fields filled in, the "NAV Enable" toggle under "Company ID" and the "NAV Data Reporting" tab.
highlight: The three tax number fields (red frame).
data: Demo company "YourCompany HU", VAT Number "12345678-2-41", EU VAT Number "HU12345678", Budapest address.
module: eyssen_l10n_hu
notes: English UI, light theme, 1440px width, crop to the form sheet. Use fictitious tax numbers.

Contacts¶

On the contact form of companies located in Hungary, the standard Tax ID field is replaced by:

VAT Number: the Hungarian tax number (12345678-1-23). The format and the check digit are verified; an invalid number is marked with a red ✕ and a warning.
Group VAT Number: filled in automatically for members of a VAT group. If NAV reports that the partner is a group member but the full group number is not known, the warning The Partner is a Group VAT payer! The Group VAT number must be provided, otherwise no invoice can be issued! is displayed.
EU VAT Number: the community tax number, available for companies of any country.
Co. Reg. Num.: the company registration number.
KATA Taxpayer, Sole Trader and Sole Trader Reg. Num.: informative fields for small taxpayers and sole traders (contacts located in Hungary).

Query the taxpayer data from NAV¶

When the NAV data reporting is enabled, entering the first eight digits of the VAT Number is enough: Odoo queries the taxpayer from NAV and

completes the tax number with the VAT code and the county code, and fills in the Group VAT Number if the partner belongs to a VAT group;
loads the taxpayer’s short or full name (legal forms are abbreviated, e.g., Kft., Zrt.);
loads the ZIP code, city and street of the registered seat.

Click the refresh icon next to the field (Check) to repeat the query at any time. The options Loading Taxpayer Name, Keep the manually set partner name and Keep the manually set partner address in the NAV settings control what the query may overwrite.

If another contact without a parent company already uses the same tax number, the banner Another partner is already registered with this tax number! is shown with a View the other partner link.

screenshot: finance-fl-hungary-contact-vat

menu: Contacts ‣ (company contact)
shows: Contact form of a Hungarian company with "VAT Number" filled in and the refresh ("Check") icon next to it, "Group VAT Number", "EU VAT Number", "Co. Reg. Num.", and the "KATA Taxpayer" and "Sole Trader" checkboxes.
highlight: The "VAT Number" field with the refresh icon (red frame).
data: Contact "Minta Kft.", Budapest; VAT Number "12345678-2-41".
module: eyssen_l10n_hu
notes: English UI, light theme, 1440px width, crop to the upper part of the form. Use a fictitious tax number.

Note

The Hungarian tax number is shared with the child contacts of a company. On an Invoice Address contact, Use as Company (enabled by default) makes the invoice and the NAV data report use the tax number of the parent company.
The Hungarian VAT Number can only be recorded on company-type contacts.

Invoicing agreements¶

In the Accounting tab of the contact, below Fiscal Position:

Aggregate Invoice Aggreement: allows issuing aggregate invoices to the customer;
Electronic Invoice Aggreement: the invoice format of the customer’s invoices defaults to Electronic.

Taxes, tax groups and fiscal positions¶

Tax groups¶

The VAT data of the NAV report is taken from the tax group of the tax used on the invoice line. Go to Accounting ‣ Configuration ‣ Tax Groups (the menu is visible without developer mode in Hungarian databases) and check the NAV section of each group:

Amount %: the VAT rate of the group, computed from its Hungarian taxes (0 for reverse-charge, exempt and out-of-scope groups);
Reversed: domestic reverse charge (fordított adózás);
Az adómentesség jelölés kódja (VAT exemption code): AAM, TAM, KBAET, KBAUK, EAM, NAM or UNKNOWN;
Az Áfa tv. hatályán kívüliség kódja (out of the scope of the VAT Act): ATK, EUFAD37, EUFADE, EUE, HO or UNKNOWN;
Adóalap és felszámított adó eltérésének kódja (VAT amount mismatch): REFUNDABLE_VAT or NONREFUNDABLE_VAT;
Különbözet szerinti jogcímek (margin scheme): TRAVEL_AGENCY, SECOND_HAND, ARTWORK or ANTIQUES;
Legal Notes: the reason text sent to NAV for exempt and out-of-scope items.

Only one of the four code fields can be set on a group. The labels of these fields are displayed in Hungarian in the current module version.

Important

Every product line of a customer invoice must carry exactly one tax, and the rate of the tax must equal the Amount % of its tax group; otherwise the invoice cannot be confirmed. Create one tax group per VAT rate.

screenshot: finance-fl-hungary-tax-group

menu: Accounting ‣ Configuration ‣ Tax Groups ‣ (tax group)
shows: Tax group form with the "NAV" section ("Amount %", "Reversed", "Bi-Directional", the four NAV code fields, "Legal Notes") and the read-only "Taxes" list below.
highlight: The "NAV" section (red frame).
data: Tax group "ÁFA 27%" with Amount % 27; taxes "27%" (sales) and "27%" (purchases).
module: eyssen_l10n_hu
notes: English UI, light theme, 1440px width, crop to the form sheet. The NAV code labels are Hungarian.

Taxes¶

The tax form (Accounting ‣ Configuration ‣ Taxes) contains three additional options:

VTSZ is Required: an invoice line with this tax can only be confirmed if a customs tariff number (VTSZ) is set on the product (typically for domestic reverse-charge goods);
Nem készíthető Gyűjtőszámla ezzel az áfa kulccsal (sales taxes): the tax cannot be used on aggregate invoices;
Alap % Áfa bevallásban (purchase taxes, default 100): the percentage of the tax base taken into account in the VAT return and in the VAT analytics, for partially deductible VAT.

A Note tab is available for internal remarks.

Fiscal positions¶

The fiscal positions Domestic, EU Individual, EU Company, Non-EU and Cash Basis Taxes are created with the chart of accounts. In the Tax Mapping tab, the Tax Scope column (Services or Goods) restricts a mapping line to service or goods products; leave it empty to apply the line to both.

Note

A Hungarian customer is never mapped automatically to the EU Company fiscal position, even if an EU VAT number is recorded on the contact.

Payment terms and cash rounding¶

On the payment term form (Accounting ‣ Configuration ‣ Payment Terms):

NAV Payment Method: the payment method reported to NAV: Banki átutalás (transfer), Készpénz (cash), Bankkártya, hitelkártya, egyéb készpénz helyettesítő eszköz (card), Utalvány, váltó, egyéb pénzhelyettesítő eszköz (voucher) or Egyéb (other). Transfer is reported if nothing is set.
The term’s description is printed as Payment method on the invoice (Wire transfer by default).
Detailed description on the Invoice: if filled in, it replaces the Payment Communication paragraph of the printed invoice. Use %(invoice)s for the invoice number and %(amount)s for the amount.
On the term lines: Invoice Note (text of the installment on the invoice; placeholders %(count)s, %(date)s, %(amount)s), Account Note (label of the receivable journal item; placeholder %(count)s) and Ignore in payment deadline (the installment is skipped when the Due Date of the invoice is computed).

Cash rounding methods (Accounting ‣ Configuration ‣ Cash Roundings) can be restricted with the Payment Terms and Currency fields (empty means all) and ordered with the drag handle. On invoices, the first method matching the payment term and the currency is selected automatically whenever the payment term or the currency changes. The method 5 Ft-os kerekítés (rounding to 5 HUF, for the Cash payment term in HUF) is created at installation; set its Profit Account and Loss Account before using it.

Products and units of measure¶

The General Information tab of the product form contains the statistical codes printed under the invoice lines and sent to NAV:

goods: VTSZ (customs tariff number) and KN (Combined Nomenclature);
services: SZJ, TESZOR and Intermediated Service by Default (invoice lines of the product are marked as intermediated service automatically).

The code lists are maintained by administrators in Accounting ‣ Configuration ‣ VTSZ, KN, SZJ, TESZOR, under Vámtarifaszám (VTSZ) and Kombinált Nómenklatúra (KN). The VTSZ numbers of the goods subject to domestic reverse charge (cereals, oilseeds, steel products) are preloaded.

Note

There is no menu for the SZJ and TESZOR lists in the current module version; new codes can be created from the product form.

The NAV report requires a standard unit type for each unit of measure. Open Accounting ‣ Configuration ‣ Units Of Measure ‣ Units Of Measure Categories and check the NAV volume unit types column of the units: PIECE, KILOGRAM, TON, KWH, DAY, HOUR, MINUTE, MONTH, LITER, KILOMETER, CUBIC_METER, METER, LINEAR_METER, CARTON, PACK or OWN (own unit, reported with its name).

Journals¶

The following options are available in the Journal Entries tab of journals (Accounting ‣ Configuration ‣ Journals):

Invoice Format (all journals): Paper-based or Electronic default format of the invoices of the journal.
Foreign VAT (Külföldi adószám) (sales journals): see invoicing under a foreign VAT registration.
Hungarian Invoicing (sales journals, when the NAV data reporting is enabled; visible in developer mode only): see journals for invoices issued in another system.

MNB exchange rates¶

With the eyssen_currency_rate_live_mnb_community module, the Magyar Nemzeti Bank provider is available for the automatic currency rate update in Accounting ‣ Configuration ‣ Settings ‣ Currencies; it becomes the default provider of newly created companies. The official rates are stored with the date on which MNB published them; on weekends and bank holidays the last published rates are returned, so no new rate is created for those days.

When the provider is selected, the MNB Range Load button loads the historical rates of all active currencies: set Date from and, optionally, Date to (today if empty; the range cannot exceed 366 days) and click Load. Rates that already exist for a currency and a date are not overwritten.

Tip

The rate used on a foreign-currency invoice is the rate of the fulfillment date, or today’s rate if the fulfillment date is in the future. Credit notes and corrective invoices use the rate of the original invoice.