Based on the current regulation that is in force, the retailer is obligated to issue a receipt to his customer in paper form. As for the usage of e-receipt in Hungarian retail sales, this form of receipt issuance is not considered valid if the paper receipt hasn’t been issued to the customer, since such a receipt is currently considered only as an addition to a paper one. However, the Hungarian parliament has published a bill as an amendment to the VAT Act. This change is creating a legal base for future regulation on the topics of issuing e-receipts, new ways of inquiring about the receipt that is issued, and connected topics for which rules do not exist right now.
Source: fiscal-requirements.com
