Hungary Updates Rules for E-Cash Registers and E-Receipts

As of July 8, 2025, businesses in certain sectors in Hungary can now optionally use electronic cash registers (e-cash registers) instead of traditional ones. This applies to specific activities listed under TEÁOR’25, such as certain retail sales, excluding market vendors, catering, accommodation, and pharmacies.

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:

• Identification of receipts/invoices,

• Required data fields,

• 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:

• Correct the invoice data

• 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.