Although businesses have been required to use online cash registers for years, many still find it unclear which activities actually require them. In this blog post, we have summarized the most important rules, the activities subject to cash register obligations, and practical tips related to the legal framework.
Which activities require the use of a cash register?
The obligation to use a cash register is one of the most common questions businesses face when starting operations or expanding their activities. Not every activity requires an online cash register, but in the case of certain services and retail formats, the law clearly mandates its use.
Legal background
The obligation to use a cash register is based on Decree No. 48/2013 (XI. 15.) of the Ministry for National Economy, which defines the activities for which the use of an online cash register is mandatory.
Who is required to use an online cash register?
According to the decree, the obligation to use a cash register applies, among others, to the following activities:
- Retail activities
- Food, beverage, and tobacco retail
- Pharmacies and drugstores
- Clothing, footwear, electronics, furniture, and household goods stores
- Fuel retail
- Hospitality and accommodation services
- Restaurants, snack bars, cafés, bars, confectioneries
- Fast food restaurants, pizzerias, catering providers
- Hotels, guesthouses, private accommodation providers
- Mobile sales and food and beverage sales at events
- Service activities
- Vehicle repair, tire fitting, bodywork services
- Fitness centers, swimming pools, wellness services
- Nightclubs, dance halls, entertainment venues
The above list is not exhaustive. The annex of Decree No. 48/2013 (XI. 15.) lists in detail, by TEÁOR codes, the activities for which the obligation to issue receipts must be fulfilled using a cash register.
If your activity is not included among those listed in the decree, you are not required to use an online cash register.
Is there an exception, meaning when is a cash register not required?
Contrary to the above, the use of an online cash register is not mandatory if the business issues an invoice for every single sale. However, it is important to note that when issuing an invoice, you must have all mandatory data required by the VAT Act. This includes, for example, the customer’s name and address, which must be indicated on the invoice. If you do not know this information, cannot obtain it from the customer, or the customer refuses to provide it, you will not be able to issue a compliant invoice. In such cases, the proper documentation of the sale is jeopardized, which can have serious tax law consequences.
What consequences can you expect if you do not have a cash register when it is mandatory?
Selling without a required cash register can result in severe sanctions such as financial penalties, temporary business closure, or intensified and comprehensive audits by the tax authority.
The authority may impose fines ranging from 100,000 HUF to 1,000,000 HUF, so it is always advisable to clarify your obligations in advance.
