Hungary Moves Toward Mandatory Electronic Cash Registers by 2028

Hungary is continuing the modernization of its fiscalization system through the introduction of electronic cash registers (e-pénztárgép) and expanded digital receipt reporting.

The new system will gradually replace the existing online cash registers, while allowing businesses several years to complete the transition.

The regulation governing electronic cash registers entered into force on April 1, 2025. From July 2025, businesses were able to begin using electronic cash registers approved by the Tax Authority (Nemzeti Adó- és Vámhivatal – NAV).

During the transition period, existing online cash registers and the new electronic cash registers may operate in parallel. Businesses currently required to use online cash registers may continue using them until July 1, 2028. From that date, they will generally be required to switch to an approved hardware-based electronic cash register.

Another major change will take effect on September 1, 2026, when Hungary introduces a broader receipt data reporting obligation.

From this date, information from manual receipts and receipts generated by computer systems must also be reported electronically to the Tax Authority (NAV). The data must generally be submitted within three calendar days, summarised by day and divided according to the applicable VAT rates.

Businesses using electronic cash registers will meet this obligation automatically because the system sends the required receipt information directly to the Tax Authority.

This means businesses still using receipt books or non-fiscal computer-generated receipts will need to introduce a process for submitting receipt data or consider moving to an electronic cash register before the reporting obligation begins.

The new framework supports two main types of electronic cash registers:

1. cloud-based electronic cash registers, intended mainly for businesses that are not legally required to use an online cash register,
2. hardware-based electronic cash registers, which may also be used by retailers, restaurants, accommodation providers and other businesses currently subject to mandatory cash register requirements.

The Tax Authority has also introduced a free electronic cash register application that can be operated using a smartphone. However, businesses legally required to use an online cash register must use either their existing online cash register or an approved hardware-based electronic cash register.

The new system supports electronic receipts (e-nyugta), reducing the need to print and retain paper documents.

Receipt data is transmitted to a central receipt repository (nyugtatár), where it can be stored and made available for accounting, audit and customer purposes. Customers may also access their electronic receipts through compatible customer applications without losing the anonymity normally associated with retail purchases.

Fiscalization timeline:

• January 2014: Online cash registers became mandatory for major retail and hospitality sectors.
• July 1, 2018: Real-time invoice reporting started for domestic invoices exceeding the applicable VAT threshold.
• July 1, 2020: The reporting obligation was extended to most domestic business-to-business invoices, regardless of VAT amount.
• January 4, 2021: Online invoice reporting was expanded to nearly all invoices subject to Hungarian invoicing rules.
• April 1, 2025: The electronic cash register regulation entered into force.
• July 2025: NAV-approved electronic cash registers could begin operating.
• September 1, 2026: General digital reporting begins for manual and computer-generated receipts.
• July 1, 2028: Existing online cash registers may no longer be used by businesses required to operate fiscal cash registers, which must move to hardware-based electronic cash registers.

Retailers and other affected businesses should assess whether their current cash register and POS solutions can support the new electronic cash register framework.

The most immediate deadline is September 1, 2026, particularly for businesses issuing manual or computer-generated receipts outside an online cash register system. The final transition deadline is July 1, 2028, when the existing generation of online cash registers will be replaced by hardware-based electronic cash registers.

The phased approach gives businesses time to update their systems, complete the Tax Authority approval procedures where necessary and test the transmission of receipt data before full mandatory adoption.