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

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

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

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

Hungary’s tax authority (NAV) will enforce stricter invoice data reporting rules from September 15, 2025, rejecting submissions with certain data errors instead of issuing warnings and imposing penalties up to one million forints for non-compliance. Read more

Hungary’s customer app enables consumers to download, store, and manage e-receipts from e-cash registers, though its use is entirely optional. The app does not require registration or personal data, using anonymous search keys to retrieve receipts, and supports features like QR/NFC sharing for loyalty programs or invoice requests. Read more