According to regulations in force since 1 January 2016, under Decree No. 23/2014 (VI. 30.) of the Minister for National Economy on the identification of invoices and receipts for tax administration purposes, and the auditing of electronically stored invoices by the tax authority, all invoicing software must have a built-in “data reporting for tax audit” function that facilitates data export.
On the basis of our consultations with the tax authority, it is possible to perform the above data reporting through an application that is capable of independently generating the required data file, in XML format, using data exported from invoicing software.
PwC’s in-house developers and tax advisors have developed a customised application to ensure that the “data reporting for tax audit” function incorporated in your invoicing software fully complies with the statutory requirements. The application generates a data file from data exported from corporate invoicing software, in the proper XML format and with the content prescribed in Schedules No. 2 and No. 3 to the above Decree. The application can also validate your existing XML files for statutory compliance.
We have submitted a ruling request to the tax authority on the legal background of using the application, requesting written confirmation of the statutory compliance of our solution, which had been confirmed to us orally. We will provide you with the tax authority’s ruling as part of our service offering.
We undertake to supply the above services in one of the following arrangements:
In the course of customising our application, PwC’s developers will tailor it to your requirements, using files containing invoice data exported in a machine-readable format from your ERP system. This will allow you to extract and convert data files into the prescribed XML format at any time in the event of a tax audit.
Our application can also validate your existing XML files, generated through some other method, for statutory compliance. Following validation, the application prepares a summary report on incorrect data, if any.
Partner, PwC Hungary
Igazgató, PwC Hungary