Hungary Mandates New Receipt Reporting Rules:
Paper-Based Systems to be Phased Out

The National Tax and Customs Administration of Hungary (NAV) has announced a significant shift toward a fully digital tax environment. Starting January 1, 2026, businesses that do not utilize cash registers or e-cash registers will be required to report receipt data directly to the tax authority.

Digital Compliance and Daily ReportingBuilding on the regulatory framework established by Decree No. 8/2025 (III. 31.), the new measures target businesses still issuing manual paper receipts. Beginning 1. September 2026, these entities will face a mandatory daily data reporting obligation. While businesses already using integrated cash registers remain unaffected for now, those outside the digital loop must adapt to the new NAV-connected reporting standards.

The End of Traditional Cash Registers by 2028In a move to simplify archiving and reduce operational costs, Hungary plans to phase out traditional online cash registers entirely by July 1, 2028. They will be replaced by a streamlined e-cash register system. NAV officials emphasized that these measures are designed to increase transparency and eliminate the administrative burden of physical record-keeping for the business community.

Offizielle ungarische Verordnung zu den Melderegeln für Belege