In Hungary, free product transfers can create significant VAT implications for retailers. While small-value gifts under HUF 5,000 allow VAT deductions, strict record-keeping is essential. Read more

Hungary's new e-cash register system introduces the e-receipt, an electronic receipt solely issued by e-cash registers, contrasting with the broader term electronic receipt. Read more

The pensioner food voucher, a paper-based instrument for purchasing cold food, must be recorded under “other means of payment” in online and e-cash registers, with businesses recommended to create a separate “pensioner food voucher” category for easier tracking and settlement The pensioner food voucher is a paper-based payment instrument that can be used to buy cold food. It has a unique serial n... Read more

Hungary’s KOBAK portal, operated by the Tax Authority (NAV), is the central online platform for managing both traditional online cash registers and the newly introduced e-cash registers, making its use mandatory for the latter. Read more

Hungary’s tax authority (NAV) will enforce stricter invoice data reporting rules from September 15, 2025, rejecting submissions with certain data errors instead of issuing warnings and imposing penalties up to one million forints for non-compliance. Read more

Hungary’s customer app enables consumers to download, store, and manage e-receipts from e-cash registers, though its use is entirely optional. The app does not require registration or personal data, using anonymous search keys to retrieve receipts, and supports features like QR/NFC sharing for loyalty programs or invoice requests. Read more

Hungary’s e-invoicing framework combines a B2G receiving mandate, real-time VAT reporting, and a new sector-specific B2B requirement. Since 2019, public authorities must accept invoices compliant with EN 16931, while all taxpayers must report invoice data in real time through the NAV Online Invoicing System. Read more

In Hungary, businesses can choose between online, hardware-based, and cloud-based e-cash registers, but their use depends on the activity and sales channel. Online or hardware-based e-cash registers are required for activities where cash register use is mandatory, including mobile shops and service points, while cloud-based systems are only allowed for non-mandatory activities. Read more

Hungary now allows taxpayers in specific sectors—such as certain retail trades, catering, accommodation, and pharmacies—to opt for electronic cash registers (e-cash registers) instead of traditional fiscal devices. E-receipts and e-invoices from these systems will only be valid for tax purposes if they comply with strict identification, content, and data transfer rules under Decree 8/2025, with new retention provisions allowing secure AEE storage until 2033 in lieu of separate receipt archiving. Read more

Hungary’s Ministry for National Economy has proposed a draft amendment to Decree No. 8/2025, introducing stricter cybersecurity requirements for both cloud-based and hardware-based electronic cash registers (e-cash registers) in line with the Cybersecurity Act effective from January 2025. Cloud-based systems must undergo cybersecurity audits by registered auditors, while hardware-based devices require certification from the tax control unit manufacturer, ensuring compliance with national cybersecurity standards. Read more

Hungary’s Tax Authority (NAV) has launched the eNyugta mobile app to provide consumers with secure, paperless access to their purchase receipts and tools for tracking personal spending. Available in Hungarian and English for Android and iOS, the app features digital receipt storage, spending analysis, and accessibility options, with mandatory updates to ensure ongoing security and performance. Hun... Read more

As of July 8, 2025, businesses in certain sectors in Hungary can now optionally use electronic cash registers (e-cash registers) instead of traditional ones. This applies to specific activities listed under TEÁOR’25, such as certain retail sales, excluding market vendors, catering, accommodation, and pharmacies. Conditions for E-Receipts and E-Invoices: -       E-rec... Read more

Hungary has introduced regulatory updates affecting cash registers, invoices, ATMs, and accounting service providers under Decree 21/2025, published in the 2025 Official Gazette. Key changes include aligning activity classifications with the TEÁOR ’25 system, expanding the receipt issuance obligation to hardware-based e-cash registers, and updating rules on service fees for accounting professional... Read more