Hungarian NAV to increase inspections of unmanned automatic equipment in June 2023

The National Tax and Customs Administration (NAV) will intensify inspections of unmanned automatic equipment (vending machines) starting this month in Hungary. Inspectors mainly examine vending machines where the operator has announced the cessation or termination of activity, or hasn’t fulfilled your obligations related to commissioning, i.e., you have not declared the vending machine, requested, or assigned the registration number.

Also, inspectors of NAV may inspect the correct operation of equipment anywhere in the country, with a primary focus on vending machines and particular violations.

NAV has conducted inspections of unmanned automatic equipment in the past and found that some operators have violated these rules. For example, some operators have announced the cessation or termination of their activity but continued to operate their equipment without paying taxes. Some operators have not registered their equipment or requested a registration number at all, while others have not reported their sales data correctly.