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
NAV Issues Detailed Guidance on Licensing Procedures for E-Cash Registers and Customer Apps
Hungary
Author: Tara Nedeljković
NAV has published a detailed Notice explaining how distributors must apply for and obtain permits to market e-cash registers and customer applications under Decree 8/2025. Let’s explore this further. Read more
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Already subscriber? LoginHungarian HAV Published E-Cash Register Testing Details
Hungary
Author: Tara Nedeljković
Hungary’s new e-cash register framework, based on the 8/2025 (III.31.) Ministry of Finance Regulation, introduces strict technical certification rules and NAV-supervised type testing to ensure secure digital receipt issuance and data transmission. Read more
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Already subscriber? LoginNew Requirements for Publishing Visual and Audio Signals of E-Cash Registers in Hungary
Hungary
Author: Tara Nedeljković
The National Tax and Customs Administration mandates specific visual (.gif) and audio (.wav) signals for e-cash registers for consistent customer feedback. Read more
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Already subscriber? LoginHow VAT Rules Impact Free Product Campaigns in Hungary
Hungary
Author: Tara Nedeljković
In Hungary, free product transfers can create significant VAT implications for retailers. While small-value gifts under HUF 5,000 allow VAT deductions, strict record-keeping is essential. Read more
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Already subscriber? LoginE-Receipts, Receipt Store, and Customer App in Hungary’s New E-Cash Register System
Hungary
Author: Tara Nedeljković
Hungary's new e-cash register system introduces the e-receipt, an electronic receipt solely issued by e-cash registers, contrasting with the broader term electronic receipt. Read more
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Already subscriber? LoginHungary: Recording Pensioner Food Vouchers in the Cash Register
Hungary
Author: Ivana Picajkić
The pensioner food voucher, a paper-based instrument for purchasing cold food, must be recorded under “other means of payment” in online and e-cash registers, with businesses recommended to create a separate “pensioner food voucher” category for easier tracking and settlement The pensioner food voucher is a paper-based payment instrument that can be used to buy cold food. It has a unique serial n... Read more
From Online to e-Cash RegistersKOBAK Portal in Hungary
Hungary
Author: Tara Nedeljković
Hungary’s KOBAK portal, operated by the Tax Authority (NAV), is the central online platform for managing both traditional online cash registers and the newly introduced e-cash registers, making its use mandatory for the latter. Read more