There is something new under the Sun: the eReceipt is coming

Professional consultation has been started on the introduction of paperless receipt, coordinated by the Hungarian Tax Authority. The new system, which is in sight, will replace the current online cash register and computerized receipt issuance, while further reducing the possibility of manual receipt issuance.

To reduce the administration of commerce, combat hidden transactions, and promote the digitization of business processes, the obligation to issue receipts is about to reach a new level. The planned changes would replace the current online cash registers with electronic receipt-giving devices. Although a paper-based receipt could be produced with a printer connected to the device upon the customer’s explicit request, the main objective is for the e-cash register to provide real-time transactional (but not personal customer) data to the Hungarian Tax Authority (HTA), and to allow for paperless documentation. Depending on the developments, the e-receipt could be suitable for organizing customer purchasing habits, generating statistics, serving as a warranty, and even interacting with the HTA (e.g., reporting any suspensions).

Feasibility assumes that a code (token) generated by a customer application „opens up” the seller’s e-cash register. In response, the e-cash register would generate two security keys: one key would perform the authentic documentation to the customer (thus creating the e-receipt itself), while the other key („HTA-token”) would transmit the transactional data to the tax authority. Limited offline operation would be possible in special circumstances.

The tax authority is coordinating the technical requirements with an expert panel. They expect that for a high level of technical security, data protection, longevity, and additional extra services, there could be three possible solutions for the new system:

1. hardware-based development, possibly by modifying the current online cash registers.
2. cloud-based solution: a receipt issuance supported by software in the cloud running on mobile devices.
3. a special application (e.g., installed on a PC or tablet with local software).

What seems to be already settled is that both the customer application and the e-cash register would require approval for distribution. Developers are expected to provide a basic service for customers for free and ensure that a customer app is available for every e-cash register.

The preliminary plan is to create the necessary regulations in the fall of 2023. The first approved e-cash registers could be put into operation no earlier than the summer of 2024. From that point on, no new online cash register types could receive a license. The receipt data service would also become common from the summer of 2024. It would not be possible to put new online cash registers into operation from the summer of 2025, and only e-cash registers could be used from the summer of 2028.

Any issues related to both the regulations and technical activities can be reported for consideration to enyugta@nav.gov.hu or on the https://github.com/nav-gov-hu website.

Please feel free to contact our colleagues with any questions regarding what you have read or tax-related issues:

Krisztián Vadkerti, partner
Márta Pénzely, manager

This newsletter provides only high-level information and insufficient for tax advisory purposes. We reserve the right to change the information and opinions presented thereof, without prior notification. Neither PKF nor its partners and employees are responsible for the completeness and accuracy of the newsletter nor for any damages resulting from actions and inactions established thereon.

PKF Hungary is a member firm of the PKF International Limited family of legally independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.