Key takeaways
- Digital transition: From July 2024, Hungary will introduce electronic registers (e-registers) to issue digital receipts through a NAV-linked system.
- Greater efficiency & transparency: The e-register system will improve real-time tax data visibility, reduce paper use, and enhance compliance.
- Privacy protection: Strict data safeguards will prevent customer profiling, ensuring receipt data remains confidential and consent-based.
In short: Hungary is replacing physical cash registers with electronic registers (e-registers) linked to the National Tax and Customs Administration (NAV). Procedural rules take effect from July 1, 2024, and e-receipt rules from January 1, 2025. Consumers get digital receipts through an app, and all merchants are expected to issue e-receipts by 2028.
Update (October 2026): NAV’s free ePénztárgép app has been available since July 2025. From September 1, 2026, businesses that issue handwritten or computer-generated receipts must also report receipt data to NAV. NAV is applying a four-month transition period without fines until December 31, 2026.
In 2024, Hungary is overhauling its cash register system. From July 2024, electronic registers (e-registers) will let businesses issue digital receipts. Consumers can access these receipts through a dedicated app. The digital shift aims to streamline transactions and make shopping more convenient.
The e-register (ePG) system is a move away from traditional, physical cash registers. Instead, it uses a software or cloud-based solution directly linked with the National Tax and Customs Administration (NAV). The system will issue electronic receipts automatically. Paper receipts will be given only when a customer asks, which will greatly reduce paper use.
To get an e-receipt, the consumer shows a QR code in the app, which is scanned at checkout. The receipt is then stored in NAV's receipt repository, where it can be downloaded. By 2028, all merchants are expected to be able to issue e-receipts.
The new system will expand the mandatory information required on receipts. It will also align the issuance of adjustment vouchers with that of invoices. This digital approach helps businesses that want to link their receipting with their business management systems or build their own apps.
The e-register and e-receipt systems will give the tax authority much better visibility of transactions. They will close the current data gap and bring sectors that were not monitored before into compliance. This real-time access to data aims to improve tax compliance and transparency.
Data protection will be a priority. Safeguards will prevent customer profiling based on transaction data. Customer information will stay confidential and will only be accessible with explicit consent.
The procedural regulations are set to take effect from July 1, 2024, and those specific to e-receipts from January 1, 2025. The scope of mandatory adoption and the conditions for moving from the current system are yet to be clarified.
What does the 2026 receipt data reporting mean for businesses?
The new reporting rule closes the gap left by receipts issued outside online cash registers. According to NAV, it works like this:
- Who is affected: All businesses that issue handwritten or computer-generated receipts. NAV names hairdressers, electricians, market vendors, webshops and other online sellers as examples.
- What to report: Receipt data summarised by day and broken down by VAT rate.
- When: Within three calendar days of issuing the receipt.
- How: Small businesses can enter data manually on NAV’s KOBAK portal. Larger businesses and webshops can report through a machine interface from their own systems.
- The ePénztárgép option: Receipts issued through NAV’s ePénztárgép app are sent automatically, so no separate report is needed.
How do you start using NAV’s ePénztárgép app?
You download the app and then link it to your business through NAV’s KOBAK cash register portal. According to NAV, the steps are:
- Download the NAV ePénztárgép app from Google Play or the Apple App Store.
- Log in to KOBAK as the primary user or as a secondary user.
- In the “Pénztárgép űrlapok” menu, request a commissioning code. Enter the cash register type, your business name and the place of operation.
- Under “e-Pénztárgépeim”, start commissioning a new device. Select permit number C001 for Android or C002 for iOS, and enter your code.
- Scan the QR code shown on the portal with the app, then follow the steps on screen.
Key dates
- July 1, 2024: Procedural rules for e-registers take effect.
- July 2025: NAV’s free ePénztárgép app becomes available.
- September 1, 2026: Receipt data reporting starts for handwritten and computer-generated receipts.
- January 1, 2027: Fines can apply for missing or faulty reports.
For registration, filing and other obligations, see our Hungarian VAT guide.
Businesses should get to know the new system and prepare for it. This is worth doing even though there is still some uncertainty about how it will apply.
How Taxually handles this
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Frequently asked questions
What is Hungary’s e-register (ePG) system?
The e-register is a new digital cash register system linked to the National Tax and Customs Administration (NAV). It replaces traditional registers and issues electronic receipts stored in NAV’s central repository.
When will e-registers and e-receipts be introduced?
Procedural regulations take effect on July 1, 2024, while e-receipt rules will apply from January 1, 2025. Full merchant capability is expected by 2028.
How will consumers receive e-receipts?
Customers will use a mobile app to generate a QR code, scanned at checkout. The digital receipt is then stored securely in NAV’s repository and can be downloaded by the consumer.
Do Hungarian businesses have to report receipt data from 2026?
Yes. From September 1, 2026, businesses issuing handwritten or computer-generated receipts must report the data to NAV within three calendar days. NAV will not impose fines for this obligation before January 1, 2027.
What is the NAV ePénztárgép app?
It is NAV’s free cash register app for smartphones, available since July 2025. Receipts issued through it are sent to NAV automatically, so no separate data reporting is needed.
How do I report receipt data to NAV?
Small businesses can enter the data manually on NAV’s KOBAK portal. Larger businesses and webshops can report through a machine interface, and receipts issued in the ePénztárgép app are reported automatically.
Can I use the NAV ePénztárgép app on an iPhone?
Yes. The app is available for both Android and iOS.
