Receipt or invoice: which must a Hungarian business give?
As a rule, an invoice (VAT Act § 159). A receipt is enough if a private buyer pays in full by the time of supply, asks for no invoice and spends under HUF 900,000; then a receipt is required (§§ 165-166).
Updated:
When is a receipt enough?
- A taxable person must issue an invoice for every supply, unless the Act provides otherwise (§ 159(1)).
- It is exempt from the invoice if the buyer pays the price including VAT in full by the time of supply and does not ask for an invoice (§ 165(1)(b), § 163(1)(a)).
- This does not apply if the buyer is another taxable person or a non-taxable legal person, or if the price reaches HUF 900,000 (§ 165(3)).
- Where it is exempt from the invoice this way, it must give a receipt (§ 166(1)); it may always give an invoice instead (§ 166(2)).
Who need not give a receipt either?
Details
Under § 167 a business is exempt from the receipt when it sells press products, when it runs gambling under the Gambling Act, and when the price is paid through a vending machine.
What changed on 1 September 2026?
Details
According to NAV's notice of 31 August 2026, mandatory receipt data reporting started on 1 September: data must be reported on receipts issued on paper and by computer too. NAV recommends its free ePénztárgép app for this, data from paper receipts can be entered by hand on the Pénztárgép Portál, and until the end of the year the authority does not fine.
Check with your accountant whether your activity needs a cash register, and which solution fits. This is general information based on the VAT Act and NAV's notice as read on 17 October 2026, not tax advice.
What does HelloCRM give you here?
Details
- HelloCRM issues invoices through your Számlázz.hu or Billingo account, and those report to NAV Online Számla.
- The Point of sale module records a counter sale by cash or card, with a numbered slip, from the same stock as the shop, with the till opened and closed.
- HelloCRM's till is not an online cash register and sends no receipt data to NAV. Where a cash register or receipt data reporting is required, a solution NAV accepts is needed beside it.
Which module?
Module: Point of sale (paid module, price coming soon).
Questions
Can the buyer ask for an invoice instead of a receipt?
Yes: the exemption from the invoice requires that the buyer does not ask for one (§ 165(1)(b)). If they ask, an invoice must be given.
May I always give an invoice instead of a receipt?
Yes, under § 166(2) an invoice may be issued instead of a receipt, and then the machine receipt obligation does not apply either.
Does HelloCRM's till replace a cash register?
No: it is not an online cash register and reports no receipt data to NAV. The till handles the counter sale, the stock and closing the till.
Sources
This is general information, not legal or tax advice. The rules come from: 2007. évi CXXVII. törvény az általános forgalmi adóról (Áfa tv.) 18/A-18/B., 66/A., 159., 163., 165-167. § és 259. § 24/A. pont, Nemzeti Jogszabálytár (checked ); NAV: Holnap indul a nyugtaadat-szolgáltatás, a NAV januárig nem bírságol (2026. augusztus 31.) (checked )