September 2026 changes to issuing receipts in Hungary

Who is this relevant to?

The new regulation is relevant to sellers who issue receipts by a method that does not automatically submit data to the Hungarian Tax Authority (NAV) – meaning sellers who use either receipt booklets or dedicated software. In line with this, the rule does not concern sellers who only issue invoices or who use online cash register machines that already forward data to NAV automatically.

• Changes from September
• What to do
• Changes to customer behavior
• FAQ

Changes from September

Starting from September 1, 2026, there will be a change in how receipts should be reported to the Hungarian Tax Authority (NAV) it the reporting is not done automatically – which concerns receipts issued manually from a receipt booklet or from dedicated software.

• Report data within 3 calendar days after the receipt was issued
• In daily batches
• Batches should be broken up by VAT content

The main change compared to current practice is that data should be reported within 3 calendar days regardless of VAT content, while currently receipts with a VAT content below HUF 500,000 (ca. EUR 1,200) need to be reported within 4 calendar days, and receipts with a VAT content above that limit within 1 calendar day.

In contrast to what was communicated before, you will not be required to report each and every receipt separately. While this was supposed to be a major incentive for sellers to start using the new electronic cash register app, it was probably deemed too harsh a measure at one point, and this requirement is not mentioned now in regulations that come into force as of September 1.

What to do?

What to do next depends on how you want to manage reporting your receipts going forward. That will probably depend on how many receipts you issue.

If you want to keep issuing paper-based receipts from a receipt booklet, there is nothing much to do. You can keep doing that, and you have to report data from these receipts manually, in daily batches, grouped by VAT content. Keep in mind: you will have only 3 calendar days to make the reports going forward.

If you already issue receipts with software, watch out for updates from the publisher. Software needs special license from NAV to allow integration with their data collection tool, and many publishers have already applied for that. However, at this point, none of them has received a license. If you want to keep using the same piece of software, you might be required to switch to manual reporting for a short time – at least until your provider receives the license.

If you want to get rid of your daily reporting chores, you can already switch to the ePénzárgép app (Google Play or App Store) that lets you create e-receipts and automatically forwards their data content to NAV. You might need to buy a receipt printer if you don’t have one already. However, customers who use the eNyugta app (Google Play or App Store) can also receive receipts through a QR code.

Changes to customer behavior

As electronic cash registers become more and more widespread, more and more customers might use the eNyugta app (Google Play or App Store) that lets them store their receipts in a safe and comfortable way, without the need to provide personal information to sellers, and without internet connection. However, this is not really to be expected for another year or two, until the online cash register machines currently in use get more widely upgraded to the new electronic cash registers.

Expected timeline:

Helpers Finance at your service

Here at Helpers, our mission is to help foreign business owners navigate Hungarian bureaucracy. We offer accounting as well as payroll, HR compliance, and tax advisory services, with a focus on supporting small and medium-sized businesses. If you have a question, feel free to contact us.