Who is required to use an online Cash Reister

This is mainly regulated by two NGM (National Economy Ministrí) decrees, one being Government Decree 48/2013. (XI. 15.) and the other being Supplementary Government Decree 9/2016. (III. 25.).

Only those who are required to issue receipts using a cash register are obliged to do so. (valid from July 4, 2017)

If the conditions set out in Section 166(2) of the VAT Act are not met, the following taxpayers and shops are only required to issue receipts using a cash register:

a) pharmacies,

b) TEÁOR '08 in force on October 15, 2009

1. motor vehicle repair and maintenance according to 45.20,

2. motor vehicle parts retail according to 45.32,

3. trade in and repair of motorcycles and motorcycle parts, as defined in 45.40,

4. retail trade, as defined in 47.1-47.7 and 47.91,

5. taxi passenger transport services as defined in 49.32,

6. catering services as defined in 56.1 and 56.3 (excluding mobile services),

7. accommodation services as defined in 55.1-55.3 (excluding rural accommodation services),

8. securities and commodity exchange brokerage activities as defined in 66.12, exclusively currency exchange,

9. rental activities as defined in 77.1-77.2 and 77.33,

10. inpatient care activities as defined in 86.10, exclusively plastic surgery,

11. Other entertainment and leisure activities as defined in 93.29, exclusively dance hall and disco operation,

12. Repair activities as defined in 95.1-95.2,

13. textile and fur washing and cleaning activities under 96.01, exclusively washing and dry cleaning, ironing and pressing of all types of clothing (including fur) and textiles by machine or by hand,

14. services improving physical well-being as specified in 96.04, and

15. All taxpayers, shops, and mobile shops engaged in physical training services pursuant to 93.13, except for:

ba) shops redeeming deposit-based packaging,

bb) mail order businesses, except for their open-air shops and showrooms,

bc) sole traders engaged in industrial activities, except for food industry activities, if they carry out their production and sales activities in the same premises,

bd) wine tasting by producers,

be) travel agencies, travel agents and tourist service providers with regard to travel services,

c) taxpayers and shops engaged in wholesale activities in accordance with TEÁOR '08 46.2-46.7 in force on October 15, 2009, with regard to their retail sales