A plan to reform the current cash register system has been on the agenda for years, and concrete legislation has already been formulated in the recently adopted tax package. Using the new e-cash register system (ePG system), it will also be possible to provide receipts in electronic form, which consumers can access via an application.
The benefits and challenges of introducing the ePG system for electronic receipts in Hungary
Public
Hungary
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
543
Content accuracy validation date:
14.02.2024
Content accuracy validation time:
08:18h
The ePG system could bring about a significant breakthrough in the field of receipts and recording transactions overall, as currently only a very limited number of electronic receipts can be issued and, as such, are issued in addition to the printed version. The main reason for this is that most of the commercial sector is obliged to use an online cash register, which can only issue paper-based receipts, and that the rules stated in the oPG regulation defined that paper receipts were the norm. However, things may change in the upcoming years.
There is also a growing need for electronic receipts to be available in the field of receipts, following the trend of electronic invoices replacing paper invoices. The ePG system can be a solution to these needs.
In the currently published tax package for the ePG system, only general, mainly procedural rules have been adopted, and the detailed rules will be settled by the legislator in a government decree and other regulations that are expected.
The above-mentioned procedural rules will undoubtedly formally come into effect on July 1st, 2024, based on the tax package. However, the new e-receipts rules adopted into the VAT Act, which are connected to the ePG system, will only come into effect on January 1st, 2025. The dates could still be extended, though, if the necessary regulations are not published in time.
Preliminary data indicates that the awaited government decree with the specific regulations and further details on implementation is anticipated to be released by the end of Q1 2024.
Other news from Hungary
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
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
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
New document was uploaded: Decree on the distribution and operation of e-cash registers, as well as on the requirements for the issuance of e-cash registers and e-receipts (HU)
Hungary
Author: Kristina Dosen
The Hungarian government has introduced a new decree regulating e-cash registers and e-receipts to enhance digitalization and tax compliance. The decree comes into effect on March 1, 2025, with full implementation expected by 2028. Read more
New document was uploaded: Decree on the distribution and operation of e-cash registers, as well as on the requirements for the issuance of e-cash registers and e-receipts (EN)
Hungary
Author: Kristina Dosen
The Hungarian government has introduced a new decree regulating e-cash registers and e-receipts to enhance digitalization and tax compliance. The decree comes into effect on March 1, 2025, with full implementation expected by 2028. Read more