Receipt data reporting to NAV: who needs to do what?
Since September we have to report receipt data to the tax authority too. How do we get that done?
Since 1 September 2026, data on handwritten and computer-generated receipts must be reported to Hungary's tax authority (NAV) within three calendar days. Many businesses don't need any development for this. We show you the simplest route for each situation, and when automating is worth it.
Anyone who issues receipts from a handwritten receipt book or with a computer program. A computer-generated receipt can be on paper or electronic.
Who is not affected?
Those who only issue invoices. Receipts issued with a cash register or an e-cash register are not covered either, because that data already reaches NAV. Nor are handwritten receipts that a cash register operator issues because of extraordinary circumstances such as a breakdown.
What has to be sent?
A daily summary per VAT rate: the gross total of the receipts, the number of receipts and the number of the first receipt. Amending and cancelling receipts have to be reported too.
What's the deadline?
3 calendar days after the receipt is issued. In NAV's example, data on Friday's receipts must be reported by midnight on Monday at the latest.
When do fines start?
According to NAV, it will not impose fines until 31 December 2026; from 1 January 2027, incorrect or missing reports can be fined.
As of 10 October 2026. This page is for information only and is not tax advice. The official details are on NAV's receipt data reporting page (in Hungarian). The rule is set out in section 257/G of, and Annex 11 to, the Hungarian VAT Act (Act CXXVII of 2007).
Which solution is right for me?
No development needed
I use a handwritten receipt book
The data has to be entered on NAV's Cash Register Portal as a daily summary. Someone you designate on the portal, such as your accountant, can do it for you. If that's too much work, NAV's free ePénztárgép app sends the data by itself, and several receipt programs also report the receipts issued in them.
No development needed
I issue receipts from invoicing software
According to their own information, Számlázz.hu and Billingo automatically report the data for receipts issued in their systems. For this, the technical user in NAV's system also needs the receipt data reporting permission, so it's worth checking that.
Nothing extra to do
I have an online cash register or e-cash register
These already send receipt data to NAV, so no separate reporting is needed.
We can help with this
I issue receipts from our own software
Online shop, booking, ticketing or point-of-sale software: if the program doesn't report the data by itself, NAV's machine interface can be built in, and from then on nobody has to enter anything by hand each day.
We can help with this
Data goes in from several sites and programs
NAV's machine interface lets you query what was reported for each day. A checker built on it shows whether that matches your own records, and alerts you before the three days run out.
An example: three sites, 5 minutes a day per site for adding up and entering the data, 300 days a year. Over a year, that comes to roughly:
75labour hours a year
9full working days
HUF 300,000at HUF 4,000 per hour
And that doesn't include the risk of a missed day or a mistyped amount.
How we fix it
We look at how receipts are produced
We check which program issues the receipts, with which VAT rates, and how it handles amendments and cancellations.
The daily summary is produced
At the end of the day the program adds up the receipts per VAT rate by itself, with the counts and the first receipt number.
Reporting to NAV
The summary goes in through NAV's machine interface. Before going live we try it in NAV's test environment, so no live data can be harmed.
Checking and alerts
The system queries what NAV has accepted and alerts you if a day was missed or came back with an error.
What you get
Nobody has to enter data by hand every day.
The data goes in on time, even at weekends and during holidays.
One place shows what was reported for each day.
An alert before the deadline runs out.
What do we need from you?
For machine reporting, a so-called technical user with the right permission has to be created in NAV's user management system, and keys generated for it. The company's representative or authorised proxy has to sign in to NAV's system for this; we walk you through it step by step. The machine interface is for computer-generated receipts: data from handwritten receipt books has to be entered on NAV's portal.
Frequently asked questions
We use Számlázz.hu or Billingo. Do we need to do anything?
No development needed: according to their own information, these programs automatically report to NAV the data for receipts issued in their systems. For this, the technical user in NAV's system also needs the receipt data reporting permission. The exact steps are in each program's own help pages.
Can a program report data from a handwritten receipt book too?
No. Machine reporting is for computer-generated receipts; data from handwritten receipt books has to be entered on NAV's Cash Register Portal. If that's a lot of work, one answer is to switch to NAV's free ePénztárgép app or to a receipt program that reports the data by itself.
We only issue invoices. Does this affect us?
No. Receipt data reporting applies to receipts. Invoice data has been going through NAV's Online Invoice system all along, and that doesn't change.
When do fines start?
According to NAV, it is supporting the transition and will not impose fines until 31 December 2026. From 1 January 2027, incorrect or missing reports can be fined. The obligation itself has applied since 1 September regardless.
How much does it cost to build in machine reporting?
It depends on which program issues the receipts and how accessible it is. We give you a written quote after the initial assessment. If it turns out a free solution is enough, we'll tell you that too.
Not sure which route is right for you?
Describe in a few sentences how you issue receipts today. We'll tell you whether it needs development or a free solution is enough. There's no obligation.
