A new regulation in Hungary imposes reporting, change notification, screening, registration, and data provisioning obligations on digital platform operators beginning January 1, 2023. Any organization that operates a platform that it makes available to salespeople in whole or in part to provide their services or goods under contract is affected by the new regulations.
For the purpose of the new rules, all users of the platform—individuals or organizations—who are registered on the platform during the data provision period and perform the relevant activity are considered sellers.
Let's find out more about activities to be reported.
New obligations for digital platform operators in Hungary have been published
Public
Hungary
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
824
Content accuracy validation date:
17.01.2023
Content accuracy validation time:
10:38h
Activities to report include:
- personal service;
- sale of goods;
- rental of real estate, including residential and commercial real estate and all other real estate and parking spaces;
- renting a means of transport.
There are 3 types of platform operators obliged to report and provide data in Hungary based on the regulation:
- A platform operator with tax residency in Hungary;
- A platform operator without tax residency in the EU that meets one of the following conditions:
- registered in Hungary;
- the place of business management (including the actual place of business management) is located in Hungary;
- has a permanent establishment in Hungary;
- a foreign platform operator that does not have tax residency in the EU, is not registered there, does not have a place of business management or a permanent establishment in the EU, but enables the performance of an affected activity by the seller to be reported, or an affected party that includes the rental of real estate located in a member state and chooses Hungary for data provision.
The type 2 platform operator may choose to provide data in another EU member state, but must also register with the National Tax and Customs Administration (NAV).
Other news from Hungary
Mandatory Cash Acceptance Brought With Legal Changes Impacts Retail Businesses in Hungary
Hungary
Author: Tara Nedeljković
Hungary has introduced a legal amendment effective July 1, 2025, requiring retailers to ensure customers can pay with cash, including through physical stores, cash on delivery, or account deposits, with exceptions for online subscriptions, cross-border e-sales, and fully automated stores. The National Trade Association (OKSZ) criticized the law, warning that it imposes unrealistic obligations on self-service stores, parcel lockers, and vending machines, potentially causing service disruptions and high conversion costs. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
The customer application features and usage with the new e-cash registers in Hungary
Hungary
Author: Tara Nedeljković
Hungary’s new e-cash register system includes a certified customer application that allows users to access, manage, and securely store their e-receipts through mobile or web platforms. The app offers mandatory features such as QR code scanning, receipt downloads, transaction history export, and receipt delivery preferences, while also supporting loyalty integrations and multilingual options. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Hungarian authorities are discussing the benefits of introducing e-cash registers and replacing online cash registers.
Hungary
Author: Tara Nedeljković
Hungarian tax authorities are promoting the transition from online cash registers to new e-cash registers, highlighting cost savings, easier maintenance, and the elimination of mandatory receipt storage due to a built-in receipt archive. Businesses will have the option to use either hardware-based or cloud-based e-cash registers, with a free smartphone app version available for small businesses, while the use of online cash registers will remain permitted until 1 July 2028. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Hungary enacts the long-awaited official legislation on e-cash register requirements!
Public
Hungary
Author: Tara Nedeljković
Hungary
Author: Tara Nedeljković
Hungary has officially enacted the long-awaited 8/2025 (III. 31.) NGM Decree, also known as the EPG Decree, establishing the legal framework for electronic cash registers (e-cash registers) and e-receipts. Starting July 1, 2025, taxpayers may voluntarily adopt certified hardware-based e-cash registers, with mandatory transition for relevant sectors by July 1, 2028. The National Tax and Customs Adm... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more