During the latest presentation of the e-receipt system in Hungary, certain novel information was uncovered regarding the upcoming electronic receipt reform in the fiscalization area.
The representatives of Hungarian NAV’s Risk Analysis and Data Science Department have stated that the new electronic receipt will be created in digital form from the start and that the fiscal devices used in Hungary will need to be able to issue the e-receipt.
How will the e-receipts be provided in the future to customers in Hungarian fiscalization by the customer?
Public
Hungary
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
550
Content accuracy validation date:
07.07.2023
Content accuracy validation time:
08:28h
Based on the current predictions, the e-receipt will be launched in July 2024, i.e., within a year, and from then on, four years are allocated for the complete transition to occur.
As a part of the mentioned presentation, it was explained how the e-receipt would be provided to the customer from his point of view. In that sense, according to the current plans, the e-receipt will work as follows:
- The customer downloads an application on his mobile phone.
- When the customer reaches the checkout, he will need to show the QR code available in the application to the cashier.
- The cash register reads the QR code and creates the receipt, but it remains in electronic form (digital), meaning the cash register machine does not print it automatically.
- The cash register uploads the receipt to the so-called Receipt Store at NAV.
- The customer will be able to download the receipt from this Receipt Store if he needs it. Also, he may request to have such a receipt printed on the spot.
According to the NAV presenters, the customer will not need any separate registration to use the new system and receive a receipt; he will be able to use a smartphone with the application downloaded to it.
Other news from Hungary
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... 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 (HU)
Hungary
Author: Kristina Dosen
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)
Hungary
Author: Kristina Dosen
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.
Hungary
Author: Tara Nedeljković
Hungary has published a draft ministerial decree outlining the requirements for a new e-cash register system, set to replace the current online cash register framework. While businesses can voluntarily adopt e-cash registers, mandatory use will begin in the second half of 2026, with a full transition expected by 2028. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
Hungarian authorities published an amended basic rules for issuing invoices and receipts regulation.
Hungary
Author: Tara Nedeljković
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
A Guide from the Hungarian Tax Authority on VAT Refunds for foreign customers has been published.
Hungary
Author: Tara Nedeljković
Hungarian NAV has released a guide on the VAT refund process for goods sold to foreign travelers. The guide outlines the conditions for claiming VAT refunds, including the amount of the purchase, the tax refund form, export duration, and eligibility conditions. Read more