Invoice dates

Invoice date calculator based on the Hungarian VAT Act (Sections 58, 60, 80, 163): delivery date, payment deadline and exchange-rate date with live MNB rates. The calculation is for information purposes only.

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Invoice Dates Calculator

Fulfillment · due date · VAT return month · controlling · NBH exchange rate

To determine the correct dates, the required fields must be filled in — whether the invoice is outgoing or incoming. The calculator derives the invoice and bookkeeping dates from these.

Basic data

Direction *

Credit note (reversal)? *

Reversal: original invoice issue date

Reversal: original invoice fulfillment

Reversal: original invoice due date

Advance payment? *

For advances, the VAT date is MANDATORILY the date the consideration is received.

Reverse charge – domestic or foreign (RC)? *

VAT Act §60: the earliest of receipt of the document, payment of the consideration, or the 15th day of the month following fulfillment.

Cash-accounting scheme? *

Frequency *

Incoming: date the invoice was received *

For EU goods acquisition, if the invoice has not arrived, use the date the goods were received. This determines which VAT return and report it goes into.

Dates

Accounting fulfillment *

For one-off: the actual date of fulfillment; for periodic: the last day of the settlement period (not necessarily month-end). For real-estate sales: the date of handover.

Issue date *

Back-dating is PROHIBITED — even for reversals! (The field is editable only so that completed invoices can be checked too.)

Consideration paid (settlement) *

For reverse-charge / cash-accounting incoming invoices, or receipt of an advance on an outgoing invoice.

Payment deadline (days from issue)

As stated in the contract — change it if not 8 days.

VAT / report reference

Last submitted VAT return date (last day)

Enter the date it relates to (the last day of the reported period), not the date you submitted it. This only affects which monthly return it falls into.

Last closed report / statement date (last day)

Enter the date it relates to (the last day of the closed period), not the date it was prepared. This only affects the report month.

Result

DATES ON THE INVOICE

BOOKKEEPING / VAT RETURN

EXCHANGE RATE – NBH / MNB (–)

● = date that must appear on the invoice.

Logic (Hungarian VAT Act): the Fulfillment (VAT date) for one-off supplies is the accounting fulfillment; for periodic settlement (§58) it is the issue date / payment deadline relative to the last day of the period, capped at the 60th day after the period end; for advances it is receipt of the consideration; for reversals it is the fulfillment of the original invoice. The VAT date and the controlling date show which monthly return / report it belongs to — for incoming invoices based on the date the invoice was received, moved to the first day of the month after the submitted VAT return / closed report if it would otherwise fall into an earlier period. The FX rate date per §80: for periodic supplies the issue date; for reverse charge the date the payable tax is assessed (the VAT date); otherwise the fulfillment. The rate of that day (or of the previous day) may be applied.

Setting for 2026: the invoice must be issued within 8 days of the accounting fulfillment (the issue date turns red if this is exceeded) — but back-dating is PROHIBITED.

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For information purposes only · the final decision is your own responsibility.