From 1 January 2017, food and drink automatic vending machines shall be connected to the Hungarian tax authority’s system.
The tax authority will receive the sales data of food and drink vending machines through a special electronic device to be installed to the machines by a service provider registered by the authorities. Food and drink vending machines could be exempted from the data provision only if the service provider declares that the special electronic device cannot be fixed in the machine.
In addition, the deadline of 30 September 2016 for the obligation to use online cash registers for service providers pursuing activities such as vehicle, motor bicycle repair and maintenance, motor bicycle accessory retailing, catering, accommodation, rental and laundry service providers, discotheque operators as well as fitness centres and plastic surgeons, has been postponed to 1 January 2017. The previously set (second) deadline of 1 January 2017 for taxi drivers and currency exchange service providers has remained unchanged.
By Gabriella Galik, Partner, KCG Partners Law Firm