Hungary E-Cash Register and E Receipt Rules:
Real Time NAV Reporting and 10 Year Storage

Hungary is implementing a new regulatory framework for e-cash registers and e-receipts, replacing or supplementing the previous online cash register (OPG) system.

Core Provisions

• System Types: Modern cash registers can be either hardware-based (using a physical tax logic unit) or cloud-based (using an application connected to a state-operated Cloud tax modüle).
• E-Receipts (e-nyugta): Digital receipts will be issued and stored in a central “Receipt Repository” (nyugtatár) for 10 years.
• Data Transmission: Systems must maintain a real-time encrypted data connection with the National Tax and Customs Administration (NAV-I).
• Offline Limits: Hardware-based registers can operate offline for a maximum of 72 hours; if this limit is exceeded, the device will be blocked. Cloud-based systems do not support offline operation.

Requirements for Distributors

• Licensing: Distributors must obtain specific permits from the tax authority, involving a rigorous type-examination (típusvizsgálat).
• Financial & Security Standards: Cloud distributors must have a minimum share capital of 50 million HUF and must pass a certified cybersecurity audit.
• Customer Support: Distributors are required to provide 24/7 customer service to operators.

Implementation Timeline

• Effective Date: General provisions entered into force following the announcement, with most operational chapters (usage, service, and data reporting) becoming active on July 1, 2025.
• Cybersecurity Compliance: For existing licenses, proof of cybersecurity compliance must be submitted to the tax authority by December 31, 2026.

Official Hungarian regulation on receipt reporting rules