Our clients who use a cash register often ask questions about what to do if the customer requests an invoice. Is it necessary to record these purchases into the cash register or not?

From a tax advisor’s point of view the answer is simple, because on this point the VAT law is clear. These items do not need to be recorded into the cash register.

According to the general rule of the VAT law a taxable person must issue invoice for the supply of goods and services he performs. According to article 166 (1) of the law if a taxpayer is exempted from the obligation to issue an invoice he must issue a receipt instead of that.

The taxpayer shall be exempt from the obligation to issue invoice:

  • If the buyer
    • is a non taxable person,
    • is not a legal entity,
    • pays the price in cash,
    • doesn’t want an invoice.
  • The amount is under 900.000 forints.


It follows from the rule mentioned above, that only one accounting document has to be made for one transaction.

Therefore you do not have to issue an invoice and record a receipt for the same transaction. This was officially confirmed by the Tax Authority in 2014.