Fiscal subject related
Hungary is preparing to make digital receipts mandatory for B2C transactions from 1 September 2026, as part of its broader modernization of cash register and VAT reporting systems.
The new obligation builds on the introduction of ePénztárgép, Hungary’s new electronic cash register system, which allows businesses to issue both electronic and paper receipts. The system may be used either through a new generation of cash registers or through a cloud-based mobile application, particularly for businesses that previously issued receipts manually.
From July 2025, businesses may voluntarily start using NAV-approved e-cash registers. These devices will transmit receipt data to the Hungarian Tax Authority in real time, helping to improve transparency, reduce VAT fraud, and simplify administrative obligations.
Full implementation is planned for 1 September 2026, when digital receipts for B2C transactions become mandatory. However, businesses using non-internet-connected registers may still have the option to report transaction data within three days. Existing online cash registers may continue to be used until 1 July 2028, allowing businesses a transition period.
The reform is expected to reduce compliance costs for businesses, as e-cash registers will require maintenance only when needed, instead of annual servicing. In addition, businesses will no longer need to store paper receipts, since NAV will securely archive digital receipts for 10 years.
NAV has also confirmed that the system is designed to protect consumer privacy, meaning that personal customer data will not be shared with the tax authority or businesses.
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