NAV introduces new receipt data reporting requirements for Hungarian businesses

The National Tax and Customs Administration (NAV) has released instructional videos to assist businesses in preparing for new receipt data reporting requirements starting September 1.

Under the new regulations, businesses using manual paper receipt books or computer-based receipt programs must report data to the tax authority within three calendar days of issuance. This requirement does not apply to those using electronic cash registers, as their data is transmitted automatically. Manual reporting can be completed via a web interface on the Cash Register Portal, which will feature a dedicated menu for this purpose starting September 1.

NAV recommends the free ‘ePénztárgép’ mobile application as the simplest solution, as it allows users to issue receipts and transmit data automatically. To facilitate the transition, a sanction-free period will be in effect from September 1 until December 31. During this time, tax inspectors will focus on providing guidance and support rather than issuing fines, helping businesses adapt to the new compliance methods.