Fiscal subject related
Given that a sizable portion of receipts are thrown away, one of the reasons for the upcoming shift is the new digital receipt system's potential to reduce waste production. On the other hand, it appears that online receipting also presents a variety of fresh digital opportunities.
So far, there is no official legal or technical regulation for the area of introducing e-receipts in Hungary. However, some news has been announced for this Monday. According to the Head of the Risk Analysis and Data Science Department of the NAV, if everything goes according to the time schedule, in the next period, the e-Receipt could be launched in July 2024, i.e., in more than a year, and the entire transition will take all in all up to 4 years.
Based on the information stated by the representatives of NAV, what will happen is not that the paper receipt will be digitized, but that the receipt will already be digitally created and will be an authentic receipt. However, if a customer still insists on a paper receipt when this system starts, the retailer will still be able to print it for them based on the first published details. What this also means in practice is that the current cash registers will either need to be replaced or they will need to be able to issue the new e-receipts once the system goes online.
The regulation is expected sometime in autumn 2023, and it is expected that from that period up until the summer of 2024, the whole system will be ready for launch. As stated by the NAV representative, the receipts created and stored in this way will remain available in the online system for years after their issuance.
Other news from Hungary
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New document was uploaded: Decree on the distribution and operation of e-cash registers, as well as on the requirements for the issuance of e-cash registers and e-receipts (HU)

The Hungarian government has introduced a new decree regulating e-cash registers and e-receipts to enhance digitalization and tax compliance. The decree comes into effect on March 1, 2025, with full implementation expected by 2028. Read more
New document was uploaded: Decree on the distribution and operation of e-cash registers, as well as on the requirements for the issuance of e-cash registers and e-receipts (EN)

The Hungarian government has introduced a new decree regulating e-cash registers and e-receipts to enhance digitalization and tax compliance. The decree comes into effect on March 1, 2025, with full implementation expected by 2028. Read more
A new draft decree defining the requirements of the new e-cash register system is published in Hungary.

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Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
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Hungarian authorities published an amended basic rules for issuing invoices and receipts regulation.

Hungary has amended its Basic Rules for Issuing Invoices and Receipts regulation, introducing provisions for modern e-cash registers set to take effect in 2025. These e-cash registers will allow businesses to issue electronic receipts and invoices while complying with new data reporting obligations. Read more