What are the first published dates for the introduction of e-receipts in Hungary?

The National Tax and Customs Administration of Hungary has published an overview brochure defining the main elements of the future e-receipt concept. Inside the brochure is the first information on timelines for the introduction of the use of e-receipts by taxpayers in this country. Currently, there is no single specific regulation in terms of any details relevant to the implementation of e-receipts in Hungary in terms of legal or technical requirements.

However, based on the implementation plan published in the above-mentioned NTCA Brochure, the current dates are as follows:

• During the autumn of 2023, the adoption of the first legislation is expected, with the current predictions indicating that the regulation will be in place no later than the end of 2023.
• Solutions that would be able to issue e-receipts (referred to as ePG or eCash machines) will be available to begin getting their authorizations by the end of Q1 2024.
• Starting in July 2024, it will be possible to put into operation and use the first authorized ePG solutions (this is subject to change depending on the passing of the previous phases).
• By Q3 2028, it is expected that no operable OPGs (online cash registers that are currently used) will be possible to use since they will be replaced with the new, digitally advanced solutions—the ePG solutions.