New mandatory receipt data reporting begins, but NAV will not impose penalties until year-end

From 1 September 2026, businesses' receipt data reporting obligation will expand significantly. From that date, data on receipts issued manually or by computer must also be reported to NAV. The purpose of the new regulation is to ensure that, in addition to receipts issued by online cash registers and e-cash registers, the tax authority receives data on every sale documented by a receipt. NAV has nevertheless announced a four-month transition period without penalties for the affected businesses until the end of the year.

Data on receipts not issued by a cash register must be reported in a daily summary, broken down by VAT rate, within three calendar days of issue. The obligation may be met by manually entering data on NAV's Cash Register Portal or, for larger volumes of data, through a machine-to-machine (M2M) connection. In the future, the use of virtual electronic cash registers may also provide an alternative, as they automatically transmit receipt data to NAV. Although the new obligation has been effective since 1 September, NAV will not impose a default penalty until the end of the year for a failure to report or for incorrect reporting.

If you have any questions regarding the above, please contact your usual contact at Crowe FST, or Balázs Földes, Tax Group Partner.