NTAK
For catering establishments, accommodation providers and tourist attractions
Attention!
The mandatory NTAK data reporting of catering businesses and tourist attractions will be phased in gradually based on the Government's amending decree.From 1 July 2023, tourism businesses whose net turnover from catering or ticket sales in 2022 exceeded HUF 100 million will be required to submit data to the NTAK.
Catering businesses and tourist attractions with a net turnover between HUF 12 million and HUF 100 million will report from 1 January 2024.
Catering establishments and tourist attractions with a net turnover of less than HUF 12 million are not required to provide data.
IMPORTANT: NTAK registration remains mandatory for all catering businesses and tourist attractions! For more information on registration, please visit info.ntak.hu/registration.
Solutions for Catering bussinesses
Catering businesses have several options to comply with the regulation.
- a computer or mobile device (Windows or Android, possibly iOS) with a receipt printer equipped with a Fiscal Unit. The software complies with the NTAK obligation, the receipt printer communicates with the NAV
- computer or mobile device (Windows or Android, possibly iOS) with online cash register. The software complies with the NTAK obligation, the cash register communicates with the NAV
Read more here
Rules for catering establishments
Full cover here
Pursuant to Government Decree 255/2023 (26.VI.) on the different rules of Act CLVI of 2016 on the State Tasks of the Development of Tourist Areas during Emergency Periods, catering businesses with a net turnover of over HUF 100 million are required to submit NTAK data from 1 July 2023, while service providers with a net turnover of less than HUF 12 million are exempt from the obligation. Operators of catering establishments with a net turnover exceeding HUF 12 million and not exceeding HUF 100 million in 2022 will be obliged to report NTAK data from 1 January 2024, later than the original date.
Under the current legislation, all operators of catering businesses in Hungary - i.e. owners or tenants - must register their catering business with the NTAK.
The types of catering establishments defined in Annex 4 of Government Decree No 210/2009 (IX. 29.) on the conditions for carrying out commercial activities are those where catering activities as defined in Article 2, Section 30, paragraph 30 of Act CLXIV of 2005 on Trade may be carried out. Only the type of business defined in Government Decree No 210/2009 (IX. 29.) can be registered in the NTAK.
Rules for accommodation providers
Full cover here
Under current legislation in Hungary, accommodation services may only be provided in Hungary in accommodation that
- has notified its intention to provide accommodation services to the competent territorial commercial authority and has been registered by the commercial authority;
- is registered with the NTAK and thus has an NTAK registration number;
- uses accommodation management software;
- fulfils his/her daily reporting obligations to NTAK;
- fulfils its data transmission obligations to the VIZA system.
Legislation for attractions
Full cover here
A tourist attraction is a natural or man-made attraction or geographical area exploited and operated for tourism purposes, which provides visitors with an experience, leisure, travel services, a range of facilities or an entertainment function. The registration obligation applies to operators of tourist attractions already operating on or after 1 November 2021.
A visitor (guest) is a natural person who uses the service provided by the tourist attraction subject to the obligation to provide data by means of a ticket, admission or pass, irrespective of the person paying for the service.
A compulsory tourist attraction is a tourist attraction whose operator provides the use of the services of the attraction on a continuous, periodic or occasional basis, by means of admission, ticketing or ticketing.
Pursuant to Government Decree 255/2023 (26.VI.) on the different rules of Act CLVI of 2016 on the State Tasks of the Development of Tourist Areas during the Emergency Period, tourism attractions with a net turnover of over HUF 100 million are required to submit NTAK data from 1 July 2023, while operators with a net turnover of less than HUF 12 million are exempt from the obligation. Operators of tourist attractions with a net turnover of more than HUF 12 million and less than HUF 100 million in 2022 will be obliged to report NTAK data from 1 January 2024, later than the original date.