[Section 159 of the VAT Act]
According to the main rule of Act CXXVII of 2007 on Value Added Tax (hereinafter: VAT Act), taxable entities must issue an invoice for the supply of goods and services they have made. If the taxable entity is exempt from the obligation to issue invoices because
- the buyer/customer is neither a taxable entity nor a legal person,
- the purchase price is paid in cash, by cash equivalent payment instrument or by a cash substitute until delivery
- and the purchase price is less than 900 thousand HUF,
- and the buyer does not ask for an invoice,
the taxpayer is obliged to issue a receipt.
Consequently, only one type of document (invoice or, if exempted, receipt) must be issued for a transaction.
If the taxable entity is obliged to issue a receipt, this obligation must be fulfilled by means of a cash register if the conditions set out in Decree No 48/2013 (XI.15.) of the Ministry for National Economy (hereinafter: NGM Decree) are met.
The obligation of simultaneously issuing an invoice and a receipt for the same transaction does not arise under the current legislation. This also applies in the case of receipts provided by cash register, as the NGM Decree does not contain a requirement that sales accompanied by an invoice must be recorded in the cash register.
However, based on the rule in force before 1 January 2008, some taxable entities continue to apply the practice of including the amount of a sale evidenced by an invoice (simplified invoice) and paid by cash (cash substitute or cash equivalent) also in the cash register.
Pursuant to the provision of the VAT Act effective from 1 July 2020, a taxable entity is obliged to provide the tax authority with information on invoices issued or drawn up for the supply of goods or services to another taxable entity registered in Hungary, or on documents treated as invoices. (From 1 January 2021, this obligation also applies to private purchasers/service users.)
Consequently, if the taxpayer continues to issue a receipt for the invoiced transaction, the sales data will be received by the NAV via the online invoice data service and also the online cash register. In order to avoid duplicate reporting due to double invoicing, it is advisable to eliminate this incorrect practice. The NAV therefore advises taxpayers not to issue a receipt for the value of the transaction evidenced by the invoice using the online cash register!
In addition to the above, the taxpayer may continue the practice of keeping the money received as consideration for the transaction evidenced by the invoice together with the receipts evidenced by the cash register in the cash storage device (e.g. cash drawer) assigned to the cash register. In this case, a cash flow (cash deposit) receipt must be issued for the money received as consideration for the transaction evidenced by the invoice and deposited in the cash storage device. The issuance of a cash flow receipt ensures that the cash in the cash storage device is equal to the balance of sales and other cash flows recorded in the cash register.
[NTCA Department for Customer Services and Information - ÜTF-2941/2020, NTCA Audit Department 4318331190]
 Sections 159, 165 (1) b) and 166 (1) of the VAT Act.
 Annex 1 of the NGM Decree.
 VAT Act, Annex 10.