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The fiscalization system used in Hungary represents a very particular and complex type of fiscalization. Comparing with other fiscal countries, many direct differences can be seen and must be followed. The fiscalization rules cover both fiscal device and POS software.
Hungary
Fiscal regulation in Hungary is conceptualized on fiscal device usage. Fiscalization requirements include a fiscal printer and POS application, and both must be certified before usage. The certificate is issued by NAV (Hungarian Tax and Customs Office).
Type of fiscalization: Hardware
Latest news for Hungary
See moreIs Hungary considering the adoption of the euro in the near future?

According to the President of the Fiscal Council in Hungary, the country is capable of meeting the necessary requirements for adopting the euro by the end of 2024. The President of this body made his statement on the topic of adopting the euro in Hungary during a meeting of the Fejér County Chamber of Commerce and Industry. He emphasized that the consumer price index, which was 25.4 percent in Feb... Read more

Is Hungary considering the adoption of t...

According to the President of the Fiscal Council in Hungary, the country is capable of meeting the n... Read more
The European Commission has proposed a reform of the customs rules in the Union, which, among other things, provides for the introduction of customs duties for products whose value is lower than 150 euros. The proposed reform abolishes the current threshold on the basis of which goods with a value of less than 150 euros are exempted from customs duty, which was widely exploited by fraudsters. The... Read more

European Union to introduce custom dutie...
The European Commission has proposed a reform of the customs rules in the Union, which, among other... Read more
The biggest impact on retailers and wholesalers is regarding VAT registration, VAT compliance, and cross-border transactions, whereas online marketplaces are impacted the most. Read more

Does ViDA have an impact on retail or wh...
The biggest impact on retailers and wholesalers is regarding VAT registration, VAT compliance, and c... Read more
Since VAT is a key component of the fiscalization process, we can state with a certain level of certainty that VAT in the Digital Age (ViDA) will impact fiscalization, especially in regard to online retailers and cross-border sales. Read more

Does ViDA have an impact on fiscalizatio...
Since VAT is a key component of the fiscalization process, we can state with a certain level of cert... Read more
In its core, ViDA covers three distinct but interrelated areas of VAT policy: - Digital reporting requirements (DRRs); - The VAT Treatment of the Platform Economy; and - The Single Place of VAT Registration and Import One-Stop Shop (IOSS) For each of these pillars, a time frame for implementation is set as follows: Digital Reporting Requirements (DRRs) As of January 2028: The propos... Read more

Purpose of VAT in the Digital Age (ViDA)
In its core, ViDA covers three distinct but interrelated areas of VAT policy: - Digital reportin... Read more
When is it possible to use the reduced VAT rate for restaurant catering in Hungary?

In restaurant catering, the discounted 5% VAT rate can be applied to food and locally produced non-alcoholic beverages if the following conditions are met: - According to TESZOR'15, it falls under code 56.10, that is, restaurant and mobile catering, and - The transaction is considered a service. The transaction can be considered a service if the sale of the prepared food and drink is accompani... Read more

When is it possible to use the reduced V...

In restaurant catering, the discounted 5% VAT rate can be applied to food and locally produced non-a... Read more
Latest document for Hungary
See moreRecorded webinar: New regulations around e-receipts in European countries
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around e-receipts in European countries“. The webinar was held by Mitul Jain, CEO and co-founder at Refive, and Nikolina Basić, Legal Consultant at Fiscal Solutions. This webinar introduces to the specific regulations in various European countries when it comes to e-receipts. Read more
Recorded webinar: New regulations around...
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around... Read more
Recorded webinar: Meet Fiscal Solutions – What is our core business?
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions – What is our core business?“. The webinar was held by Danilo Krstonijević, Account Manager at Fiscal Solutions. This webinar introduces us as an IT specialist for fiscalization and explains in detail what we do. Read more
Recorded webinar: Meet Fiscal Solutions...
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions... Read more
Vending machines - Hungary

The purpose of this document is to explain how vending machines (hereinafter: "VMs") are treated in Hungary in terms of their treatment as a part of Hungarian fiscalization system. The primary goal of the document is to provide answers to the following questions: are vending machines fiscalized in Hungary?, is it required to issue proof of payment for vending machine sales?, and so on. Read more
Vending machines - Hungary

The purpose of this document is to explain how vending machines (hereinafter: "VMs") are treated in... Read more
The purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
On June 22nd, 2022, Fiscal Solutions organized a free webinar on the topic „E-commerce in EU: let's talk about OSS“. The webinar was held by Aleksandar Marinković, Legal Consultant at Fiscal Solutions and Marina Marinković, Sales Manager at Fiscal Solutions. Let’s hear what they have to say about this topic. Read more
Recorded webinar: E-commerce in EU: let'...
On June 22nd, 2022, Fiscal Solutions organized a free webinar on the topic „E-commerce in EU: let's... Read more
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives and Regulations do regulate EU VAT Legislation. Read more
VAT & One Stop Shop System in EU
We present you a document that explains VAT and OSS (One-Stop System) in the EU, which Directives an... Read more