Hungary Introduces Mandatory Receipt Data Reporting

Hungary is introducing a new reporting obligation for businesses that issue manual or computer-generated receipts.

From September 1, 2026, businesses must report receipt data to the Tax Authority (NAV). The information must be submitted within three calendar days after the receipt is issued. Receipts must be reported as daily totals, separated according to the applicable VAT rate.

The Tax Authority will provide a four-month transition period from September until the end of December. During this period, the Tax Authority will help businesses adapt to the new system and will not impose penalties for incorrect or missing receipt data reports. Fines may start to apply from January 1, 2027.

Businesses will have several ways to meet the obligation. The simplest option is the Tax Authority’s free ePénztárgép application, which can be used on a smartphone and automatically transmits the required receipt data.

Small businesses that continue issuing manual or computer-generated receipts will also be able to enter the information through the KOBAK portal’s web interface. Larger businesses, online shops and service providers with higher transaction volumes may report directly from their own systems through a machine-to-machine interface.

The transition period is intended to give businesses enough time to select the reporting method that best fits their operations and prepare their systems before penalties become applicable.