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 Administration (NAV) now accepts applications for authorization, and type testing is required to ensure compliance with the decree’s technical standards.
Hungary enacts the long-awaited official legislation on e-cash register requirements!
Public
Hungary
Author: Tara Nedeljković
Category:
Fiscal subject related
Views:
3645
Content accuracy validation date:
23.04.2025
Content accuracy validation time:
12:13h
The long-anticipated 8/2025 (III. 31.). The NGM Decree on new e-cash register requirements in Hungary, also known as the EPG Decree, was officially published in this country. This decree addresses the distribution and operation of electronic cash registers (e-cash registers) and outlines the requirements for issuing both e-cash registers and e-receipts in Hungary.
The EPG Decree formally entered into force, and this text is now a fully adopted legal regulation. The effective text is published on our Fiscal Portal (both in English and the original Hungarian language). Thanks to this novelty, distributors got the green light to submit e-cash registers and customer applications for authorization under the framework established by the National Tax and Customs Administration (NAV).
Starting July 1, 2025, taxpayers may choose to meet their receipt-issuing obligations using authorized e-cash registers.
Those who are currently required to use cash registers under Annex 1 of Decree 48/2013 (XI. 15.) NGM may opt to fulfill this obligation either with the existing cash register model (and current OPG solutions) or by transitioning to a new e-cash register that must be a hardware-based solution (hardware-based e-cash register). July 1st represents the first moment when the transition is possible to occur, i.e., from that moment, taxpayers may choose to issue fiscal receipts using new certified hardware-based solutions. However, by July 1, 2028, the use of hardware-based e-cash registers will become mandatory for all taxpayers previously required to use traditional cash registers (as the end of the transitional period).
This also means that licensing procedures for e-cash registers are now open. NAV, as the licensing authority, assesses compliance with the technical specifications defined in the decree through a type testing process.
For inquiries, taxpayers can reach NAV at their email dedicated to the new e-cash register and e-receipt system via enyugta@nav.gov.hu for additional clarification.
You can acces the The NGM Decree on new e-cash register requirements in Hungary here.
Other news from Hungary
Hungary Publishes ViDA Implementation Document, Signalling Major VAT Reform
Public
Hungary
Author: Vukašin Santo
Hungary
Author: Vukašin Santo
Hungary has published its ViDA implementation plan, signaling a major VAT reform that will introduce mandatory e-invoicing and real-time data exchange between businesses and tax authorities for both domestic and cross-border transactions. The reform also includes new buyer reporting obligations (AOR), standardized EN 16931 invoicing, and a shift away from email-based invoicing toward a secure, tax... Read more
Hungary Plans an E-Invoicing Reform Under the EU ViDA Directive
Hungary
Author: Tara Nedeljković
Hungary has announced plans to reform its invoicing framework in line with the EU VAT in the Digital Age (ViDA) directive, introducing mandatory structured e-invoicing for domestic B2B, intra-EU B2B, and B2G transactions. The proposal also introduces new reporting requirements, including a buyer-side “Accounts on Receipt” (AOR) obligation requiring invoice data to be reported within five days, while invoices must comply with the EN 16931 EU e-invoicing standard and be transmitted through secure automated channels Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Understanding E-Receipts Under Hungary’s New Rules to Avoid Misunderstanding the Rules
Hungary
Author: Tara Nedeljković
Hungary’s e-receipt system introduces receipts that exist only in digital form and are issued through e-cash registers, becoming legally valid once stored in the central receipt repository and accessible to customers via a dedicated application. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Hungary Introduces Digital VAT Refund Terminals for Foreign Customers – Non-EU Travellers.
Hungary
Author: Tara Nedeljković
Hungary’s National Tax and Customs Administration (NAV) has launched a new digital VAT refund system at Budapest Liszt Ferenc International Airport, introducing electronic terminals that allow non-EU travelers to process VAT refunds quickly and select their preferred refund method. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Hungary Introduced Lower 5% VAT Rate for Specific products
Hungary
Author: Tara Nedeljković
Hungary has expanded the scope of the reduced 5% VAT rate under Act CXXVII of 2007 to include certain fresh, chilled, or frozen meat and slaughter by-products of domestic cattle, as listed under Annex 3, Part I, Line 60, provided they meet both the specific CN tariff headings (0201, 0202, 0206) and the legal product definition. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
September 2026: How Hungary’s New Transaction Reporting Rules Affect Businesses?
Hungary
Author: Tara Nedeljković
From 1 September 2026, Hungary will introduce mandatory receipt data reporting, requiring all receipt information to reach the tax authority, with real-time compliance automatically fulfilled by businesses using NAV-connected online or e-cash registers, while non-connected issuers must submit aggregated daily reports within three days. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
The KOBAK Portal Under New Hungarian E-Cash Register Rules
Hungary
Author: Tara Nedeljković
The KOBAK Portal, operated by Hungary’s NAV, is the mandatory central platform for registering, activating, and managing the full lifecycle of both online and e-cash registers under the new digital fiscal rules. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login