Why is the Data Disclosure for Inspection by the Tax Authority Feature Exporting One XML File per Invoice?
- Lou Dizon
Feature Overview
The invoicing software (NetSuite) shall have a built-in function called “adóhatósági ellenőrzési adatszolgáltatás” (data disclosure for inspection by the tax authority) that runs independently integrated into the program, designed to export data of invoices:
a) issued within a specific period designated by entering the opening and closing date (year, month, day), or
b) within a specific range of serial numbers designated by entering the number of the first and last invoice in that range.
All entities can be subjected to the audit, this requirement is not dependent on the entity’s size or revenue. This is a requirement since 1st January 2016. Thus feature is needed if you receive an audit from tax authority and the tax auditor requires it (there is no guarantee if the tax auditor will ask for the report).
File Export Architecture
The architecture of the file export is based on rules specified in this publication: Ellenőrzési adatexport teljesítése során jelentkező jellemző hibák.
Excerpts
…The taxpayer who is obliged to provide data can choose whether the data export is defined in Annexes 2 and 3 of the NGM Decree, or in accordance with Article 13/A…
…The schema of the online invoice data service, invoiceData.xsd, describes the data structure for a single invoice. Therefore, it is possible to fulfill the time or invoice interval requested during the inspection in two ways. Either each invoice is placed in a separate xml file , or according to the rules of the xml language, individual invoice xmls can be included in some grouping member . The NAV Online Invoicing program uses the <Invoices> tag for this….
In the case of data export according to the online invoice data service, The data export must also include all VAT on the issued invoice.
The Staria Hungary Data Disclosure for Inspection by the Tax Authority Feature uses definitions of the online invoice data service, invoiceData.xsd schema and place the file in separate XML files according to the rules of the XML language. This fulfills the time or invoice interval requested during the inspection by zipping the invoices within the interval and preparing it for download.
Definition of Terms
Terminology | Description |
|---|---|
electronically stored invoice and receipt | an invoice made out by an invoicing software, as well as computer-generated receipts and electronic invoices and receipts, and electronic copies of paper-based invoices and receipts as provided for in Paragraph a) of Subsection (2) of Section 17, and stored as electronic data sets; |
invoicing software | a computer program, program function, program module made for invoicing, including online invoice systems as well |
invoicing software identifier | the designation, name given by the author or developer of the invoicing software, and a string of alphanumeric characters or an acronym intended to distinguish different versions of the invoicing software |
computer-generated receipt | shall mean a computer-generated receipt made out electronically or on paper |
data export | the disclosure to the state tax and customs authority of data stored by the taxable person on an electronic data medium according to Annex 2 and in the layout provided for in Annex 3 or in the layout specified in the communication referred to in Subsection (1) of Section 13/A. |
invoice issue date |
Section 8, subsection 1, paragraph d and subsection 6 (6) For the purposes of Paragraph d) of Subsection (1), an invoice, document treated as invoice made out by an invoicing software shall be considered issued at the time when the invoicing software closes the data of the invoice, document treated as invoice. |
Exceptions
computer-generated (ERP system) receipts
receipts produced by cash registers and taximeters are not supported
simplified invoices are not supported