Receipt data reporting: 12.3 million in month one

In the first full month of mandatory receipt data reporting, in September 2026, data on more than 12.3 million receipts was submitted to the tax authority, with a total value of more than HUF 32.6 billion. This was announced by the National Tax and Customs Administration. The figures show that a significant share of businesses issuing receipts by hand or by computer joined the system within the first weeks. Below, we look at what these figures mean, what exactly the obligation is, and what businesses can expect during the rest of the year.

What do the figures from the first live month show?

According to NAV’s summary published on 7 October, the key figures from the September reporting are as follows:

• Data on more than 12.3 million receipts was submitted to the authority, with a total value of more than HUF 32.6 billion.
• Using NAV’s free eCash Register application, nearly 700,000 electronic receipts were issued, worth HUF 6.29 billion; in these cases, reporting took place automatically.
• Businesses have so far put into operation more than 16,000 e-cash registers on mobile phones or tablets.

A few things can also be inferred from the figures with simple division. The average value of all receipts submitted comes to roughly HUF 2,600–2,700, while the average for e-receipts issued through the application is several times higher. According to BEHIR’s report, the average receipt issued via the eCash Register corresponds to a transaction of about HUF 9,000. Based on our own calculation, receipts coming from the application accounted for only around 6 per cent of the total volume, meaning that the overwhelming majority of the data reached NAV by other means.

It is not the eCash Register that became mandatory, but the data

One of the most common misunderstandings around the transition is that everyone must use a new device or application. 5percAdó’s professional analysis highlights exactly this point: from 1 September, it was not the use of the eCash Register that became mandatory, but the submission of data. According to the analysis, paper receipts may remain in use, but their data must be uploaded in aggregate within three calendar days.

According to the requirement published on NAV’s Online Cash Register Portal, data must be reported within three calendar days of issue for receipts not issued by a cash register, that is, those written by hand or generated by computer. The deadline is therefore counted in calendar days, meaning weekends and public holidays are included, which may be particularly important for small shops, market traders or service providers that also operate at weekends.

Three routes: portal, machine link or application

According to NAV’s guidance, the reporting obligation can be fulfilled in two ways: by manual entry on the Cash Register Portal (KOBAK), or via a machine-to-machine, or M2M, interface. The former may be the obvious choice for those who issue few receipts, while the latter may suit those already using invoicing or business software that can connect directly to the authority’s system.

The third option is NAV’s own eCash Register application. According to the NAV Online Cash Register Portal and information from the Veszprém County Chamber of Commerce and Industry, when this is used, reporting takes place automatically without a separate manual step. According to Növekedés.hu’s report, the cloud-based mobile app is available for both Android and iOS, which may make the transition easier for small business owners.

Based on the Adózóna summary and NAV’s statement, the vast majority of receipts received in September came through the Cash Register Portal and the M2M connection. However, the public summaries do not break this down precisely into manual entries and machine-based submissions, so for now no well-founded conclusion can be drawn about which route is more popular.

What should businesses pay attention to?

According to NAV, a sanction-free transition period remains in effect until 31 December 2026. This gives businesses an opportunity to test which reporting method best fits their operations and to correct any initial mistakes. It is worth using the remaining months of the year for this, because once the grace period ends, there may be less room for manoeuvre.

• The chosen method should match the level of turnover. If only a small number of receipts are issued, manual entry on the portal may also be workable, but with higher turnover a machine link or an application that sends data automatically may reduce administration.
• The three-day deadline should be built into the daily routine. Since this means calendar days, businesses also need to think ahead about uploading data from weekend trade.
• Data accuracy still matters during the transition. The grace period applies to sanctions, while the obligation itself has already been in force since September.
• It is worth checking the details directly. NAV’s information pages, as well as an accountant or tax adviser, can help determine which solution is the most practical for a given business.

Based on the figures from the first full month, receipt data reporting has meaningfully got under way: data from several million receipts that previously existed only on paper has appeared digitally at the tax authority, and several thousand businesses have switched to mobile- or tablet-based e-cash registers. In the coming months, the interesting question will be how the role of the application grows and how firmly three-day data submission becomes embedded in the everyday practice of small businesses before the grace period ends. This article provides general information and does not constitute tax or legal advice; for individual questions, it is worth contacting NAV or a professional adviser.