EU OSS sales (Hungary)¶

Hungarian companies registered in the EU OSS scheme charge the VAT of the customer’s member state on their distance sales and declare it in the quarterly OSS return on the NAV OSS portal. The standard feature is described in EU intra-community distance selling. The Hungary - EU OSS Bridge (l10n_hu_oss) module is installed automatically when EU Intra-community Distance Selling is enabled in a database with the Hungarian localization, and aligns the feature with the Hungarian invoicing rules:

OSS invoices are issued in a dedicated journal and are not reported to NAV Online Számla;
OSS taxes are excluded from the Hungarian VAT return and the VAT analytics (their Alap % Áfa bevallásban is set to 0 whenever the tax mapping is refreshed);
a quarterly report summarizes the OSS sales per member state.

Configuration¶

In Accounting ‣ Configuration ‣ Settings ‣ Taxes, enable EU Intra-community Distance Selling, tick Company registered in EU OSS at oss.nav.gov.hu, and click Refresh tax mapping to create the taxes and fiscal positions of the member states.
Create a sales journal for the OSS invoices. In developer mode, open its Journal Entries tab and tick EU OSS Journal in the Hungarian Invoicing section. No need to hand it over to the NAV! is ticked automatically and becomes read-only.

Note

The Hungarian Invoicing section is only visible in developer mode, on sales journals, when the NAV data reporting is enabled.

Issue OSS invoices¶

Create the customer invoice in the OSS journal. The fiscal position is set to the OSS fiscal position of the delivery address country (or of the customer’s country), so the lines get the VAT rate of that member state. When the invoice is confirmed:

an invoice with OSS taxes in a regular journal, an invoice without OSS taxes in the OSS journal, and an invoice mixing OSS and regular taxes are all refused;
the invoice is marked No need to hand it over to the NAV! with the reason EU OSS számla — nem kell NAV adatszolgáltatás.

Warning

The OSS fiscal positions are applied automatically to private customers of other member states on regular journals as well. Such an invoice cannot be confirmed until it is moved to the OSS journal (or its fiscal position and taxes are changed).

OSS report¶

Go to Accounting ‣ Reporting ‣ EU OSS Report (accounting administrators), select the Year and the Quarter (the previous quarter is proposed) and click Generate Report. The lines show the Country, the Type (Goods or Services), the VAT Rate (%), the Tax Base (EUR) and the VAT Amount (EUR) of the posted invoices and credit notes of the OSS journals, with Total Base and Total VAT. The report is displayed on screen; enter its figures in the OSS return on the NAV portal.

screenshot: finance-fl-hungary-oss-report

menu: Accounting ‣ Reporting ‣ EU OSS Report
shows: The "EU OSS Quarterly Report" dialog after "Generate Report": year, quarter, result lines per country with type, VAT rate, tax base and VAT amount in EUR, and the totals.
highlight: The result lines (red frame).
data: Demo company "YourCompany HU"; Q2 with B2C sales to Germany (19%), Austria (20%) and Slovakia (23%).
module: l10n_hu_oss
notes: English UI, light theme, 1440px width, crop to the dialog.

Important

Check the figures before filing. In the current module version, invoices dated on 31 December are missing from the fourth-quarter report, the proposed year is not decreased when the fourth quarter is proposed in January–March, and the amounts of invoices issued in a currency other than the company currency are converted incorrectly. The VAT amount is recomputed from the base and the rate, and the amounts are converted to EUR with the rate of the last day of the quarter stored in Odoo.