Mandatory e-invoicing
Government Decree No. 273/2007 mandates energy traders to issue only e-invoices to non-residential users (Section 21/B), which are Hungarian taxpayers participating in largely B2B economic activity.
Government Decree No. 19/2009 mandates gas suppliers to issue only e-invoices to non-residential users (section 115/E).
The new requirements require business entities engaging in transactions with energy and gas suppliers to be capable of receiving e-invoices and archiving them …