Changes to regulations concerning data deletion codes and the Online Invoicing programme

2024. augusztus 21.

The rules governing the request and transfer of data deletion codes required to render permanent data storage media permanently inaccessible are changing. Several information notices have been published on the NAV website in connection with this. Our newsletter summarises the key information contained in the tax authority’s information sheets.

Requesting data deletion codes from the NAV

You are required to request a data deletion code:

the operator of a programme with an online invoicing function, if the accounting document certifying the sale of the durable data storage device was issued using a programme with an online invoicing function and the trader did not declare that he himself wished to provide the data erasure code to the consumer,
the operator of the online marketplace, if the durable medium is sold through an online marketplace and the trader has not stated that he will provide the data erasure code to the consumer himself,
the trader,
- if the durable medium was not sold via an online marketplace or a programme with an online invoicing function, or
- if the durable medium was sold via an online marketplace or a programme with an online invoicing function, but the trader has stated that he will provide the data erasure code to the consumer himself.

Application procedure:

The NAV shall, upon electronic request submitted by the trader, online marketplace or operator of a programme with online invoicing functionality

generates a data deletion code, and
issue the data deletion code to the merchant, online marketplace, or operator of the programme with online invoicing functionality.

The trader, the operator of the online marketplace, and the operator of the programme with online invoicing functionality may only request the data deletion code from the NAV electronically, using the SORSZIG form. The NAV will send the data deletion code within 8 days of receiving the request.

In a different procedure, the data deletion code may be requested by operators of online marketplaces providing cross-border services who are not registered in Hungary and do not have a domestic tax number. If a trader sells a durable data storage device to Hungary through a foreign-based online marketplace operator, for which the online marketplace operator must provide a data deletion code, the online marketplace operator may request a data deletion code from the NAV by email, based on information provided by the trader. The email should be sent to ki.ell@nav.gov.hu.

Registration

The trader, the online marketplace operator and the operator of the programme with online invoicing functionality shall keep a record of the data deletion codes issued to them and not yet provided to the consumer.

The form and detailed content of the register are not specified. The key point is that the handling of data deletion codes must be verifiable and traceable after the fact, and it must be possible to identify from them, item by item, that:

which data deletion codes were requested and when, and
which of the requested codes were not provided to the consumer.
Data reporting

The trader, the online marketplace and the operator of the programme with online invoicing functionality shall provide data to the NAV:

data deletion codes provided to the consumer,
the serial number of the accounting document issued for the sale of the durable data carrier, and
the date of delivery to the consumer.

The method of data reporting is determined by the form of data deletion code transfer:

If the data deletion code is provided to the consumer in writing, the information must be provided as part of the online billing service:
- in the case of machine invoicing, using the invoicing programme, the detailed rules of which are published on the NAV website at contains published on the NAV website;
- When issuing invoices manually, the invoice details – including the data deletion code – must be entered into the manual recording interface of the Online Invoice system.
Traders who are required to issue receipts must record and provide the code on the receipt, invoice or simplified invoice, and then send the data to the NAV via the online cash register data reporting system. The detailed rules for this are published on the NAV website at .. .
If the data deletion code is provided to the consumer in a manner different from the above – for example, attached on paper – then the data deletion codes issued in the previous seven days must be submitted to the NAV on the AATKOD form by the fifth day of each week. The form is available at Online Form Filling Application (ONYA) in the Data Reporting category , as well as at in the General Form Filling Framework Programme (ÁNYK).

The operator of the online marketplace shall also provide information on the AATKOD form if the durable data storage device is sold via an online marketplace and the trader has not declared that it will provide the data erasure code to the consumer itself.

The operator of the cross-border online marketplace shall provide data to the NAV by email to ki.ell@nav.gov.hu by the fifth day of each week on the data deletion codes issued in the seven days preceding the date of data reporting.

Other obligations

The operator of a programme with an online invoicing function must design its service in such a way that it identifies the durable medium without human intervention and automatically assigns the data deletion code.

The data deletion code must be provided to the consumer in the manner specified in the regulations, which can be found at related NAV information. In connection with this, the rules governing responsibility for the transfer of data deletion codes are changing for programmes with online invoicing functions and for online marketplaces.

NAV Online Invoicing Programme

From 21 August 2024, due to changes in legislation, NAV will ensure that data deletion codes are recorded on invoices issued for the sale of durable data storage devices in the Online Invoicing programme, based on the information recorded by the user.

Our newsletter contains a summary of the content of NAV information bulletins related to this topic. Detailed information can be found in the tax authority’s information sheets, which are available at the following links: