Hand recepit

Mikor lehet kézzel kiállított egyszerűsített nyugtát adni?

Excerpt from Decree 48/2013. (XI. 15.) NGM (National Economy Ministry)

Taxpayers are exempt from the obligation to issue receipts via a cash register in the event of

a) cash register malfunction,

b) power failure,

c) cash register confiscation,

d) theft of the cash register,

e) destruction or loss of the cash register, provided that there is no other place of receipt of money where payments can be made without disproportionate difficulty.

The exemption under paragraph (2) shall only apply to the place of receipt of money concerned and

a) in the event of a cash register malfunction, from the occurrence of the malfunction until the cash register is repaired or a replacement is provided, or until the cash register installed to replace the malfunctioning cash register is put into operation, but no later than 15 days from the date of the malfunction,

b) in the event of a power failure, during the power failure,

c) in the event of the cash register being withdrawn, during the withdrawal,

d) in the event of theft, destruction or loss of the cash register, until a new cash register is put into operation, but no later than 15 days from the date of detection of the theft, destruction or loss.