From 1 September 2026, Hungarian businesses must report data from manual receipts and computer-generated receipts when that data is not already transmitted automatically to the National Tax and Customs Administration (NAV). The report is due within three calendar days after issuance and must contain daily totals broken down by VAT rate. This is a reporting deadline, not a universal deadline to replace every existing cash register.
For foreign owners and internationally managed companies, the immediate priority is to identify how each location issues receipts, which data already reaches NAV automatically, and who will be responsible for any new reporting task.
Last reviewed: 17 August 2026.
Who is affected from 1 September 2026?
The new general reporting obligation covers manual receipts, such as those issued from a printed receipt booklet, and receipts created by computer software where the prescribed data is not transmitted automatically. A computer-generated receipt can be paper-based or electronic; its format does not remove the reporting obligation.
Receipts issued through compliant online cash registers and authorised e-Pénztárgép systems already transmit prescribed data automatically. Businesses using those systems should still verify that each device, location and process is correctly configured, but they should not duplicate data simply because the September deadline has arrived.
Invoices follow a separate reporting framework. A receipt, a simplified invoice and an invoice are not interchangeable labels. If a business issues a mix of documents, a Hungarian accountant or tax adviser should confirm which rules apply to each workflow.
NAV’s current receipt-data reporting guidance should be treated as the primary operational reference.
Start with your current receipt method
| Current method | Position from 1 September 2026 | Immediate action |
|---|---|---|
| Manual receipt booklet | Data does not transmit automatically | Prepare daily totals by VAT rate and submit them within three calendar days, or assess an authorised e-Pénztárgép |
| Computer-generated paper or electronic receipt | Reporting may require manual entry or software integration | Confirm the NAV-compatible workflow, release date and testing plan with the software provider |
| Legacy online cash register | Prescribed data already transmits automatically | Continue compliant operation and plan the separate transition for 2028 |
| Authorised e-Pénztárgép | Receipt data transmits automatically | Check registration, permissions, connectivity, printing and fallback procedures |
| Invoices only | Separate invoice-reporting rules apply | Confirm document classification and Online Számla compliance with an accountant |
How the three-calendar-day deadline works
“Three calendar days” includes weekends and public holidays. NAV’s example is clear: data for a receipt issued on Friday is due by the end of Monday. Assign a primary owner and backup rather than relying on a working-day rota.
Report daily totals, not every receipt separately
The final reporting model is based on daily aggregation. Businesses do not manually submit every receipt as a separate report. For each calendar day, the relevant receipt data is totalled and divided by the applicable VAT rates.
NAV’s detailed guidance also distinguishes sales receipts from documents that modify or cancel receipts. These categories must be handled correctly in the aggregation, including the required values and counts. Source records must support every submitted total, with a clear reconciliation trail.
The reporting total should reconcile with the company’s accounting and point-of-sale records. Any difference should be investigated before submission rather than carried forward informally.
How can a business submit the data?
NAV provides two reporting routes.
The first is manual entry through the KOBAK portal. This may be practical for businesses that issue only a small number of manual receipts, provided someone is responsible for daily reconciliation and the three-day deadline.
The second is machine-to-machine submission for computer-generated receipt data. NAV published the interface specification and XSD schema for developers in July 2026. Businesses using receipt or POS software should ask their provider whether the required integration will be available, which software version is needed, how errors are returned, and how failed transmissions are queued and resubmitted.
Three practical options
1. Continue using manual receipts
Manual receipts remain possible, but they create a recurring data task. This route may suit a business with very low receipt volume and strong administrative controls. It becomes less attractive when receipts are issued across several locations, at weekends or by staff who do not have direct access to the reporting process.
2. Keep existing receipt software
A business can retain its current software if the resulting workflow meets the reporting requirements. The provider should confirm whether data will be sent through NAV’s machine interface or prepared for manual submission.
3. Adopt an authorised e-Pénztárgép
An authorised e-Pénztárgép can transmit receipt data automatically and reduce manual reporting work. Adoption is a business and compliance decision, not a universal requirement for September 2026.
NAV distinguishes cloud-based and hardware-based e-cash registers. A business already obliged to use an online cash register may use an online cash register or an appropriate hardware-based e-Pénztárgép for that regulated activity; a cloud-based solution is not sufficient for every use case. Check the current NAV register of authorised e-Pénztárgép products and customer applications before selecting a product.
Every e-Pénztárgép must also have a printer available because a paper copy of an electronic receipt must be provided when the customer requests it.
e-Pénztárgép and eNyugta are different
An e-Pénztárgép is the seller-side system used to issue receipts and transmit the prescribed data. It can be cloud-based or hardware-based, subject to the rules for the business’s activity.
eNyugta is the customer-facing application used to receive and store electronic receipts. ## September 2026 and July 2028 are separate deadlines
The two dates address different issues:
- Before 1 September 2026: map receipt methods, KOBAK access, software capability, VAT-rate handling, responsible staff and backup procedures.
- From 1 September 2026: report affected manual and computer-generated receipt data within three calendar days, as daily totals by VAT rate.
- Until 1 July 2028: businesses currently required to use online cash registers may continue compliant use during the transition.
- From 1 July 2028: under current NAV guidance, businesses subject to the cash-register requirement must move to an appropriate hardware-based e-Pénztárgép.
NAV currently states that no business is generally required to adopt an e-Pénztárgép immediately. The 2028 rule is more specific: it concerns businesses required to use cash registers and the transition from legacy online cash registers to hardware-based e-Pénztárgép systems. Because the framework is still developing, confirm the position again before any purchase or migration.
Prepare for outages and system failures
A compliant process needs a fallback. NAV says a hardware-based e-Pénztárgép can operate without a mobile data connection for up to 72 hours, storing documents and sending them when connectivity returns. A cloud-based e-Pénztárgép cannot issue documents without internet access.
If an e-Pénztárgép fails, or a hardware-based device is affected by a power outage, paper receipts may be used under specified conditions. For a malfunction, NAV’s current guidance allows this until repair or replacement, but no later than the fifteenth day counted from the day of failure.
These rules are event-specific. Keep a compliant backup receipt booklet, record the incident, assign responsibility for remediation and confirm how the fallback documents must be treated with the company’s accountant and technology provider. NAV’s e-Pénztárgép operating guidance should be checked when the incident occurs.
Readiness checklist for foreign-owned businesses
Before 1 September, confirm that the business can answer each of these questions:
- Which legal entities, locations and teams issue receipts?
- Which receipt data already reaches NAV automatically?
- Which documents are receipts, simplified invoices or invoices?
- Who prepares, checks and submits daily totals by VAT rate?
- Who covers weekends, holidays and staff absence?
- Does the responsible person have working KOBAK access and appropriate authority?
- Has the software provider completed and tested the required NAV workflow?
- How are corrections, cancellations and rejected submissions handled?
- Is the selected e-Pénztárgép authorised for the intended activity?
- Is there a documented outage, paper-receipt and recovery procedure?
- Can every reported total be reconciled to source records?
- Has a qualified Hungarian accountant or tax adviser approved the final process?
What businesses should do now
Start with the process, not the product. Map every receipt flow, confirm the legal classification of each document, identify gaps in automatic transmission, test the selected reporting route and document ownership of daily controls. Only then decide whether manual reporting, software integration or an authorised e-Pénztárgép is the most efficient solution.
WestBridge Consulting supports international entrepreneurs with coordinated company setup and operational planning in Hungary. For help aligning local management, accounting and technology providers, contact our team or review our Hungarian accounting support.
Receipt classification, VAT reporting, POS configuration and filing must be confirmed with a qualified Hungarian accountant or tax adviser and, where relevant, an authorised technology provider. This article is general information, not tax or legal advice.