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Simplified item data for tour operators (simpleItems)

Under Section 210/A of the Hungarian VAT Act (in force since 1 January 2026), tour operators are, as a general rule, not required to display the tax base and the amount of the margin-scheme VAT on the invoice image. Számla Agent supports this with the optional <simpleItems> header field: when enabled, the invoice is issued with a simplified invoice image that hides the price and VAT details from the buyer, while the NAV Online Invoice data submission remains complete.

Only for tour operators

This function may only be used lawfully by taxable persons providing travel services under Section 210/A of the Hungarian VAT Act (tour operators). Using it for any other activity is not permitted.

This is the Agent counterpart of the feature available in the Számlázz.hu user interface; see the knowledge base article Egyszerűsített tételadatok utazásszervezőknek (page in Hungarian).

Enabling it in the request​

Set the optional boolean <simpleItems> field in the <fejlec> (header) block of the invoice request, after <szamlaSablon>:

<fejlec>
    <!-- ... other header fields ... -->
    <szamlaSablon>SzlaMost</szamlaSablon>
    <simpleItems>true</simpleItems>
</fejlec>
  • true: the document is created with the simplified (tour operator) invoice image.
  • false or omitted: the system works in the default (non tour operator) mode; no error is returned.
Write the tag name exactly as simpleItems

XML tag names are case-sensitive. If you send the field in a different casing (e.g. <simpleitems>), the request may fail with error code 57 (XML beolvasási hiba.), or the invoice may be created with the normal invoice image instead of the simplified one, because the mistyped tag is not recognized. Use the exact tag name and always check the invoice image of the generated document. See Sending requests / XML validation and misspelled tags.

Unlike the user interface, where the feature is an account-level setting, via Számla Agent it is controlled per document with this field.

What the buyer sees on the invoice​

With simpleItems, the invoice image shows only the data required for the buyer:

Shown on the invoiceNot shown on the invoice
item nameunit price
item commentnet value
quantityVAT rate
gross totalVAT amount
invoice commentVAT summary table

The statutory information text about the margin scheme for tour operators is added to the invoice automatically. Exception: when the K.AFA VAT code is used, the margin-scheme information text must be entered manually in the invoice comment (<megjegyzes>).

Data submission is always complete

Regardless of the simpleItems setting, the NAV Online Invoice data submission always contains the full item data, including the tax base and the amount of the VAT charged. The invoice image and the data visible in the NAV system may therefore differ; this is part of how the function works.

Validation rules​

A request with simpleItems=true must meet all of the following conditions, otherwise it is rejected:

  • OSS must be off and the tax number must be Hungarian: if OSS (One Stop Shop) taxation is enabled in the account, or the seller's tax number is not Hungarian, every request with simpleItems=true fails with error code 551.
  • At most 2 items may appear on the document. With 3 or more items the request fails with error code 552. The item count check runs before the VAT rate check, so a request with 3 items and an invalid VAT rate also returns 552. The final invoice is an exception: because of the negative items, up to 4 items may appear on the document (2 negative + 2 new items).
  • Only Hungarian VAT rates may be used: 0, 5, 18, 27, TAM, AAM, K.AFA, F.AFA. Any other VAT code (e.g. EUFADE) fails with error code 553; a single item with an invalid VAT code is enough to reject the whole document.
  • The invoice template is overridden: the value of <szamlaSablon> is not applied, the invoice image is always the simplified view (the layout of the recommended SzlaMost template). See Invoice template (szamlaSablon).

For the error codes see Basics / Error handling & error codes.

Behaviour per document type​

Document typeBehaviour with simpleItems
InvoiceAllowed, can be set per document.
Pro forma invoiceAllowed, can be set per document; the same limits apply (max. 2 items, Hungarian VAT rates).
Invoice from a pro forma invoiceAllowed; the same limits apply to the invoice created from the pro forma invoice.
Prepayment invoiceAllowed, can be set per document.
Final invoiceInherits the setting of the prepayment invoice and cannot be changed. The VAT rates of the items must match those of the prepayment invoice. A mismatch fails with error code 555. A different item order, and different item names and prices are allowed.
Reversal (storno) invoiceAllowed; it inherits the state of the original document.
Corrective invoiceNot allowed: a corrective invoice cannot be created with the simplified invoice image (error code 556), and an invoice issued with the simplified invoice image cannot be corrected afterwards either (error code 554). If a correction is needed, reverse (storno) the invoice and issue a new one.
Delivery noteNot allowed, fails with error code 556.
OSS and non-Hungarian tax numbers

An Agent request with the simplified invoice image always fails with error code 551 (Egyszerűsített számlakép bekapcsolt OSS és nem magyar adószám esetén nem használható.) when OSS (One Stop Shop) taxation is enabled in the account or the seller's tax number is not Hungarian. This also covers the final invoice case: if the prepayment invoice was issued with the tour operator view and OSS is switched on in the account before the final invoice is issued, the final invoice request fails with this error.

Manual invoicing on the user interface behaves differently: there no error is raised, the simplified view is simply switched off (simpleItems becomes false).

OSS invoicing is an account-level setting: it is enabled under Settings → Account settings → Financial data (Beállítások → Fiók beállításai → Pénzügyi adatok); see the knowledge base article Számlázás OSS rendszer alá bejelentkezve (page in Hungarian). For how OSS relates to the eusAfa field, see the VAT rates page.