Here you can find reference to the relevant tax legislation and legal texts.
Hungarian VAT legislation
·Hungarian VAT Act: Act CXXVII of 2007 on Value Added Tax,
·Act on Rules of Taxation
·Invoice verification and archiving: 23/2014. (VI. 30.) Decree of the Ministry of National Economy
·EKAER regulation: 13/2020. (XII. 23.) Decree of the Ministry of Finance
·Further legal framework: https://nav.gov.hu/en/main-tiles/tax_laws
Other sources:
·Decisions of the court
·Public Rulings of the Hungarian Tax Authority
·Real Time Online Reporting xml specification: Online Invoice System Specification https://onlineszamla.nav.gov.hu/dokumentaciok
·The 2024 January version: https://onlineszamla.nav.gov.hu/files/container/download/Online%20Invoice%20System%203.0%20Interface%20Specification.pdf
·Hungarian Tax Authority (NAV) website: https://nav.gov.hu/en
·Online Reporting: https://onlineszamla.nav.gov.hu/home
·e-VAT system: https://eafa.nav.gov.hu/
·OSS: https://oss.nav.gov.hu
·EKAER portal: https://ekaer.nav.gov.hu/
·Bireg: https://bireg.gov.hu/info/en/index.html
·Other portals