Invoicing for Construction Businesses in Hungary — Reverse VAT, NAV-Compliant
Construction invoicing in Hungary has specific requirements: reverse VAT (fordított ÁFA) for subcontracting work, strict NAV Online Invoice reporting, and often complex multi-party billing chains. Bizonylat handles all of this automatically — correct VAT codes, real-time NAV submission, and team access for office and site staff.
Reverse VAT (fordított ÁFA) in Hungarian construction
In construction subcontracting in Hungary, the VAT obligation shifts to the recipient (reverse charge / fordított ÁFA). This applies when both parties are VAT-registered and the work relates to real estate construction or renovation.
Bizonylat handles reverse VAT automatically:
- Invoice line items are set to 0% VAT.
- The mandatory "Fordított adózás" notation is added automatically.
- The NAV Online Invoice submission uses the correct tax code (F).
Mixed invoices (some items with standard VAT, some with reverse charge) are supported at line-item level.
Multi-user access for office and site teams
In larger construction businesses, the office administrator, site manager, and accountant all need access to invoicing data. The Growth plan (6,990 HUF/mo) includes 5 users with configurable permissions:
- Invoice issuance rights can be set per user.
- Accountant access is a dedicated role — read and export only.
- Audit log shows every change with user and timestamp.
For multiple legal entities (e.g. several Kft.s), the Enterprise plan manages all from one login. Contact our team for a custom quote.
E-receipt obligation for construction businesses
If your business also works directly for private homeowners and previously gave them paper receipts, you must issue e-receipts from 1 September 2026.
Bizonylat's Starter plan covers both use cases in one subscription:
- Corporate subcontracting invoices (reverse VAT) → NAV Online Invoice.
- Private homeowner receipts → NAV Receipt Registry (from September 2026).
More on the e-receipt page.
Frequently asked questions
How does Bizonylat handle reverse VAT (fordított ÁFA) for construction?
Bizonylat applies 0% VAT and the mandatory 'Fordított adózás' (reverse charge) notation automatically for construction subcontracting invoices. The correct tax code (F) is included in the NAV Online Invoice submission.
Can subcontractors use Bizonylat?
Yes. Subcontractors typically issue reverse-VAT invoices to the main contractor. Bizonylat handles this invoicing type and reports it correctly to NAV Online Invoice.
Can I reference job numbers or contract numbers on invoices?
Yes. The notes field supports job numbers, contract references, or any internal code. Multiple line items per invoice are also supported.
Do construction businesses need e-receipts?
If your business also sells to private individuals (e.g. home renovation directly for homeowners) and previously issued paper receipts, you will need e-receipts from 1 September 2026. The Starter plan includes this.
How many team members can access the system?
The Growth plan (6,990 HUF/mo) supports 5 users and unlimited accountant invites. For larger companies or multiple legal entities, the Enterprise plan provides unlimited users.
Can Bizonylat generate VAT summaries for my accountant?
Yes. VAT summaries, invoice exports (CSV/XLS), and NAV submission reports are available. Your accountant can be invited directly into the account for real-time access.