Mandatory receipt data reporting from 1 September 2026: who is affected and what do you need to do?

From 1 September 2026, businesses will be required to report data also on handwritten and computer-generated receipts to the Hungarian National Tax and Customs Administration (NAV). This article explains who is affected, how and when receipt data must be reported, and which Számlázz.hu solutions can help you prepare for the change.

What types of receipts exist in Hungary?

Below we explain the differences between the various receipt types, which will help you understand whether the upcoming changes apply to you.

• Handwritten receipt (kézi nyugta): A traditional paper receipt completed manually in a pre-printed receipt booklet.
• Computer-generated receipt: A digital receipt created using a computer or mobile device and printed on paper. Receipts issued through Számlázz.hu fall into this category.
• Cash register receipt: A receipt issued by an online cash register, where data is automatically transmitted to NAV.
• E-receipt: An electronic receipt that can only be issued using an e-cash register (ePG). This type was introduced under the new e-cash register regulation. The Számlázz.hu e-cash register is currently undergoing NAV authorization (Számlázz.hu ePénztárgép).
  
  

Who is affected by mandatory receipt data reporting?

The receipt data reporting obligation coming into effect on 1 September 2026 applies to businesses that:

• use handwritten paper receipt booklets, or
• issue receipts using receipt software running on a computer or mobile device.

Receipts issued through Számlázz.hu are considered computer-generated receipts, regardless of whether they are created manually or automatically.

You do not need to take additional action if you currently use an online cash register or plan to use an e-cash register. In these cases, receipt data is submitted automatically, so the manual receipt data reporting obligation starting on 1 September does not apply to you.

How and when do you need to report receipt data?

Under NAV regulations, you must report receipt data within three calendar days.

You do not need to submit each receipt separately. Instead, you must report a daily summary, broken down by VAT rate.

Based on the information currently available, businesses will need to enter the receipt data manually through the NAV KOBAK portal. This is NAV’s official administration platform for e-cash registers and receipt issuance.

How does Számlázz.hu help with receipt data reporting?

We are developing several solutions for businesses that currently use handwritten receipt booklets or computer-generated receipts.

How will reporting work for computer-generated Számlázz.hu receipts?

When you issue receipts with Számlázz.hu, you will only need to set up the connection to NAV. We will handle the receipt data reporting for you.
From 1 September 2026, Számlázz.hu will automatically provide mandatory data reporting for computer-generated receipts issued through the Számlázz.hu platform.

The solution will work similarly to online invoice data reporting. Számlázz.hu will connect directly to NAV’s system, allowing your receipt data to be submitted without manual intervention.

👉 We will inform affected Számlázz.hu users who issue receipts if any action is required due to the changes.

How can you use the Számlázz.hu e-cash register?

You can also choose the Számlázz.hu e-cash register (ePG), which is currently undergoing NAV authorisation.

Although it works similarly to a traditional cash register, you will only need:

• a mobile phone with the e-cash register application,
• a printer, and
• access to the NAV KOBAK portal.

We will notify you as soon as the solution receives NAV authorisation and becomes available.

Can you issue an invoice instead of a receipt?

You can issue an invoice instead of a receipt if you have the necessary customer details required for invoicing available to you.

On a mobile device, you can also use the mobile-optimised mostszamlazz.hu website with your existing Számlázz.hu account for invoicing (it cannot be used to issue receipts).