What’s Online Számla (NAV) and how does the 5-minute real-time invoice reporting work?

Online Számla is the Hungarian government’s mandatory real-time invoice reporting system run by NAV (Nemzeti Adó- és Vámhivatal), the Hungarian tax authority. Every invoice issued by a Hungarian taxpayer must be reported to NAV via XML within 5 minutes of issue.

Timeline:

• 2018, mandatory for B2B invoices > HUF 100k ÁFA content.
• 2020, expanded to all B2B invoices (no threshold).
• 2021, expanded to B2C invoices, every invoice now reports to NAV.

How Magento integrates:

1. Build a Magento invoice (sales_invoice) on order placement or shipment.
2. Serialize the invoice to Online Számla XML 3.0 schema (Számla 3.0).
3. POST to NAV’s invoiceService REST endpoint with your tech-user signature + HMAC.
4. Receive a transaction ID, poll status until DONE or ABORTED.
5. Store the NAV transaction ID against the Magento invoice for audit.

Non-compliance fine: HUF 500,000 per missing or late invoice. Most merchants route through certified middleware (Számlázz.hu, Pannon, Octopus, Billingo) rather than direct, because the middleware handles XML schema updates + NAV downtime queueing.