Regulatory updates - Hungary

Government Decree 159/2025 states in Section 3: “From 1 January 2026, the water utility service provider will only issue electronic invoices to non-residential users” Therefore, businesses must prepare to receive only e-invoices from the water sector. 

As a reminder, it has already been mandated that, from July 1, 2025, the energy sector (electricity and gas supply) must issue only e-invoices to businesses, except for residential users. 

The NGM wants to contribute to developing the operational, technological, and organizational infrastructure to successfully implement ViDA. Therefore, in cooperation with KPMG, they have launched an autonomous questionnaire survey for the taxpayers and organizations that provide services related to taxation, accounting, invoicing, etc.

The goal is to gather the opinions of the representatives of large businesses, accountants, and tax advisors in the sector, who may contribute with their insights on invoicing, data reporting and VAT reporting processes.

The questionnaire links are available here, with April 18, 2025, as the submission deadline.

Hungary has recently amended two decrees to enforce energy and gas suppliers to issue only e-invoices.

Initially, energy and gas suppliers were supposed to start issuing only e-invoices from January 1, 2025.

However, after the amendments to Government Decree No. 273/2007, which mandates energy traders to issue only e-invoices (Section 21/B), and Government Decree No. 19/2009, which mandates gas suppliers to issue exclusively e-invoices (Section 115/E), such entities must now comply with this requirement as of July 1, 2025.

The issuance of electronic invoices shall be done toward non-retail users, meaning entities that are not private consumers (such as businesses).