Who needs a cash register in Hungary?

Cash register machines create receipts

In Hungary, every business transaction must be documented. The standard document for this is the invoice, but many sellers are allowed to create receipts too, which include less information than invoices. The information from receipts must be reported to the Tax Authority (NAV), which is easiest if the receipt is created by a cash register machine connected directly to NAV.

In fact, there are various ways to create receipts: by hand on an official receipt slip, with dedicated software, or with a licensed, hardware-based, cash register machine. There are two main types of cash register machines:

• Online cash registers: currently in use at most locations where a cash register is required, with direct connection to NAV to report receipts immediately.
• Electronic cash registers: introduced only recently; they have direct connection to NAV, while they also have additional features. This solution has a cloud-based version too, but that is available only to sellers who are not required to use cash-register by law.

The platform to be used by electronic cash registers has just been introduced, starting from July 2025. Old type online cash registers can still be licensed until December 31, 2025, they can be installed until December 31, 2026, and can be operated until July 1, 2028.

Who is required to use a cash register?

While the law defines the specific conditions under which sellers are allowed to issue receipts instead of invoices, it also defines conditions under which sellers are required to use a cash register for creating their receipts. These conditions mostly mean the types of businesses that primarily make B2C sales, so the majority of the customers are natural persons. However, the definition is based on the NACE codes of each business (TEÁOR’25 in Hungary). You can read the full list below.

Since the list of businesses required to use a cash register is quite lengthy, it might be more useful to look at sellers who are exempt.

• Sellers at farmers markets: sales are often seasonal and the volume is often relatively low, so they are permitted to use paper-based receipts
• Online shops: they will typically send invoices to customers, either in email or packaged with the purchased goods. (If they also have brick and mortar stores, they will probably need cash registers there.)
• Tradesmen or craftsmen selling their goods directly from their workshop
• Wine producers selling their own wine
• Travel agencies
• Stores which accept returned bottles, cans, etc. for which customers paid a deposit upon purchase

Unless your business is exempt based on the above reasons, it will be required to use a cash register machine if their activities include any of the following.

Pharmacies

All pharmacies must use cash registers.

Various types of trade and retail

• 46.73 Wholesale of motorcycles, motorcycle parts and accessories
• 47.11 Non-specialized retail sale of predominately food, beverages or tobacco
• 47.12 Other non-specialized retail sale
• 47.21 Retail sale of fruit and vegetables
• 47.22 Retail sale of meat and meat products
• 47.23 Retail sale of fish, crustaceans and mollusks
• 47.24 Retail sale of bread, cake and confectionery
• 47.25 Retail sale of beverages
• 47.26 Retail sale of tobacco products
• 47.27 Retail sale of other food
• 47.30 Retail sale of automotive fuel
• 47.40 Retail sale of information and communication equipment
• 47.51 Retail sale of textiles
• 47.52 Retail sale of hardware, building materials, paints and glass
• 47.53 Retail sale of carpets, rugs, wall and floor coverings
• 47.54 Retail sale of electrical household appliances
• 47.55 Retail sale of furniture, lighting equipment, tableware and other household goods
• 47.61 Retail sale of books
• 47.62 Retail sale of newspapers, and other periodical publications and stationery
• 47.63 Retail sale of sporting equipment
• 47.64 Retail sale of games and toys
• 47.69 Retail sale of cultural and recreational goods n.e.c.
• 47.71 Retail sale of clothing
• 47.72 Retail sale of footwear and leather goods
• 47.73 Retail sale of pharmaceutical products
• 47.74 Retail sale of medical and orthopedic goods
• 47.75 Retail sale of cosmetic and toilet articles
• 47.76 Retail sale of flowers, plants, fertilizers, pets and pet food
• 47.77 Retail sale of watches and jewelry
• 47.78 Retail sale of other new goods
• 47.79 Retail sale of second-hand goods
• 47.82 Retail sale of motor vehicle parts and accessories
• 47.83 Retail sale of motorcycles, motorcycle parts and accessories

Passenger transport

• 49.33 On-demand passenger transport service activities by vehicle with driver
• 52.32 Intermediation service activities for passenger transportation

Hospitality, tourism

• 56.11 Restaurant activities
• 55.10 Hotels and similar accommodation
• 55.20 Holiday and other short-stay accommodation
• 55.30 Camping grounds and recreational vehicle parks
• 56.30 Beverage serving activities

Rental and leasing

• 77.11 Rental and leasing of cars and light motor vehicles
• 77.12 Rental and leasing of trucks (above 3.5t)
• 77.21 Rental and leasing of recreational and sports goods
• 77.22 Rental and leasing of other personal and household goods
• 77.33 Rental and leasing of office machinery, equipment and computers

Human health activities

• 86.10 Hospital activities – but only plastic surgery

Repair and maintenance

• 95.10 Repair and maintenance of computers and communication equipment
• 95.21 Repair and maintenance of consumer electronics
• 95.22 Repair and maintenance of household appliances and home and garden equipment
• 95.23 Repair and maintenance of footwear and leather goods
• 95.24 Repair and maintenance of furniture and home furnishings
• 95.25 Repair and maintenance of watches, clocks and jewelry
• 95.29 Repair and maintenance of personal and household goods n.e.c.
• 95.31 Repair and maintenance of motor vehicles
• 95.32 Repair and maintenance of motorcycles

Currency exchange

• 66.12 Security and commodity contracts brokerage – but only currency exchange services

Leisure and sport

• 93.13 Activities of fitness centers
• 96.23 Day spa, sauna and steam bath activities
• 93.29 Amusement and recreation activities n.e.c. – but only operating a disco or a ballroom

Washing and cleaning

• 96.10 Washing and cleaning of textile and fur products – including hand washing, machine washing, dry-cleaning, and ironing

Wholesale sellers if they also have retail services

If wholesale sellers also sell to natural person customers, they will be required to operate cash registers.

• 46.21 Wholesale of grain, unmanufactured tobacco, seeds and animal feeds
• 46.22 Wholesale of flowers and plants
• 46.23 Wholesale of live animals
• 46.24 Wholesale of hides, skins and leather
• 46.31 Wholesale of fruit and vegetables
• 46.32 Wholesale of meat, meat products, fish and fish products
• 46.33 Wholesale of dairy products, eggs and edible oils and fats
• 46.34 Wholesale of beverages
• 46.35 Wholesale of tobacco products
• 46.36 Wholesale of sugar, chocolate and sugar confectionery
• 46.37 Wholesale of coffee, tea, cocoa and spices
• 46.38 Wholesale of other food
• 46.39 Non-specialized wholesale of food, beverages and tobacco
• 46.41 Wholesale of textiles
• 46.42 Wholesale of clothing and footwear
• 46.43 Wholesale of electrical household appliances
• 46.44 Wholesale of china and glassware and cleaning materials
• 46.45 Wholesale of perfume and cosmetics
• 46.46 Wholesale of pharmaceutical and medical goods
• 46.47 Wholesale of household, office and shop furniture, carpets and lighting equipment
• 46.48 Wholesale of watches and jewelry
• 46.49 Wholesale of other household goods
• 46.50 Wholesale of information and communication equipment
• 46.61 Wholesale of agricultural machinery, equipment and supplies
• 46.62 Wholesale of machine tools
• 46.63 Wholesale of mining, construction and civil engineering machinery
• 46.64 Wholesale of other machinery and equipment
• 46.81 Wholesale of solid, liquid and gaseous fuels and related products
• 46.82 Wholesale of metals and metal ores
• 46.83 Wholesale of wood, construction materials and sanitary equipment
• 46.84 Wholesale of hardware, plumbing and heating equipment and supplies
• 46.85 Wholesale of chemical products
• 46.86 Wholesale of other intermediate products
• 46.87 Wholesale of waste and scrap
• 46.89 Other specialized wholesale n.e.c.

Cash registers and accounting

If you think your Hungarian business will be required to issue receipts with a hardware-based cash register, consult your accountant about your options. You will need to request a license for installation from the Tax Authority, which you can do on your own or with the assistance of your Hungarian accountant. Based on that, you will be allowed to purchase a machine from any of the various licensed vendors – consider what capabilities you will need, and whether you should get the more modern, electronic cash register. Vendors usually also provide a licensed person who can install the machine at your shop.

Helpers Finance provides accounting and bookkeeping services, focusing on supporting foreign owners of Hungarian businesses. We also offer tax advisory, HR compliance and payroll services. Let us take care of financial administration for your company, and focus on what you do best: make your business a success in Hungary.