Fiscal subject related
Hungary has introduced changes to several regulations affecting cash registers, invoices, ATMs, and accounting service providers. These updates were published in the Hungarian Official Gazette, issue 81 of 2025, under Decree 21/2025 from the Ministry of the Interior.
Changes:
- Accounting Service Providers:
Rules affecting auditors, accountants, tax advisors, and tax experts are being updated, particularly around administrative service fees.
- Cash Register Regulations:
The activity classifications tied to cash register use will now follow the updated TEÁOR ’25 system instead of TEÁOR ’08, aligning with EU standards.
Important: This is only a technical change to the classification system, no new activities are being added or removed.
- Substantive Change:
The obligation to issue receipts will now also apply to hardware-based electronic cash registers, if chosen for certain regulated activities.
- Permit Deadlines:
New applications for cash register distribution permits (excluding extensions or amendments) must be submitted by December 31, 2025.
Approved devices can be put into operation until December 31, 2026.
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