Hungary online VAT cash registers upgrade

ePG upgrades live cash register fiscalisation regime July 2024

The Hungarian tax and customs administration (NAV) has announced a four-year roll out of new electronic registers for retailers to live report transactions and VAT, and produce e-receipts.  ePG is replacing a certified cash register requirement first introduced in 2014 for a limited range of sectors prone to fraud.

Consumers will be able to access their e-receipts from an app, replacing today’s obligation for paper receipts.

2014 online cash registers

Hungary first introduced online-linked Value Added Tax cash register requirements in 2014. This was extended in 2017 These pre-certified registers report taxable transactions to the Hungarian NAV tax office each day to help prevent and detect VAT fraud. An estimated 250,000 businesses in Hungary have now adopted such registers.

Hungarian fiscal cash registers are also used for transactional data input for the Hungarian eVAT portal to produce digital ledgers and pre-filled VAT returns. Read more in our Hungary VAT country guide.

Real-time cash registers linked to tax office

The requirement is only placed on certain businesses, including:

• Retailers
• Restaurants
• Hotels
• Garages
• Gyms
• Taxis
• Pharmacies
• Currency exchange shops
• Night clubs

The technological solution required to secure and securely transmit sales data, is a tamper-proof fully integrated fiscal module with a mechanical seal, here called the AEE; either integrated in an Electronic Cash Register or an a printer to a PC-based POS system. The AEE has to undergo a specific device certification before the integration and co-production of the ECR or the POS-printer. Each connected cash register with AEE has an individual Device Certificate. No “middle-ware” is permitted in the cash register.

If you need to complete Hungarian or other VAT and GST returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services

European VAT electronic cash registers