Fiscal subject related
General information
Conditions for E-Receipts and E-Invoices:
- E-receipts and e-invoices from e-cash registers are only valid for tax purposes if they meet the rules in Decree 8/2025. (III.31.),
- These rules cover:
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Identification of receipts/invoices,
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Required data fields,
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Proper data transmission to the tax authority (NAV).
Receipt retention rules (Until 2028):
- For receipts issued before June 30, 2028, taxpayers don’t need to archive them separately,
- It's enough to keep the tax audit unit (AEE) until June 30, 2033, no need to store or copy receipts individually if the AEE is preserved.
New rule for fixing invoice data (From Jan 1, 2026):
- If NAV technically accepts an invoice, but you later find a mistake, you must:
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Correct the invoice data
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Resubmit it to NAV
- This ensures NAV has the updated information.
These changes aim to modernize invoicing and simplify compliance while maintaining accurate data reporting.
Other news from Hungary
Hungary: NAV Launches eNyugta App for Digital Receipts

Hungary’s Tax Authority (NAV) has launched the eNyugta mobile app to provide consumers with secure, paperless access to their purchase receipts and tools for tracking personal spending. Available in Hungarian and English for Android and iOS, the app features digital receipt storage, spending analysis, and accessibility options, with mandatory updates to ensure ongoing security and performance. Hun... Read more
Hungary Updates Rules on Cash Registers, Invoices, and Accounting Services

Hungary has introduced regulatory updates affecting cash registers, invoices, ATMs, and accounting service providers under Decree 21/2025, published in the 2025 Official Gazette. Key changes include aligning activity classifications with the TEÁOR ’25 system, expanding the receipt issuance obligation to hardware-based e-cash registers, and updating rules on service fees for accounting professional... Read more
The Hungarian Tax Authority has published its first version of User Manual for operating the NAV e-Cash Register App.

The Hungarian Tax Authority (NAV) has released the first User Manual for its NAV e-Cash Register App, a mobile solution designed to simplify receipt issuance and tax compliance for micro and small businesses. The manual provides detailed instructions on setup, user management, printer connection, and transaction handling, emphasizing ease of use, security, and compliance with NAV standards. The Hu... Read more
NAV's e-cash register and eReceipt application are now available in Hungary.

Hungary has launched the NAV-developed e-cash register (ePG) and eReceipt applications as part of its shift toward fully digital retail reporting, with current use being voluntary but encouraged. From September 1, 2026, businesses not using traditional cash registers must report receipts digitally, making early adoption of the new system beneficial. Read more
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Already subscriber? LoginMandatory Cash Acceptance Brought With Legal Changes Impacts Retail Businesses in Hungary

Hungary has introduced a legal amendment effective July 1, 2025, requiring retailers to ensure customers can pay with cash, including through physical stores, cash on delivery, or account deposits, with exceptions for online subscriptions, cross-border e-sales, and fully automated stores. The National Trade Association (OKSZ) criticized the law, warning that it imposes unrealistic obligations on self-service stores, parcel lockers, and vending machines, potentially causing service disruptions and high conversion costs. Read more
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Already subscriber? LoginEnd of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more