The online system of cash machines is continuously broadening

Monday, October 10, 2016

Currently, the 48/2013. (XI. 15.) NGM regulation controls the technical requirements, distribution, usage and servicing of cash machines and issue of receipt, as well as presentation of data which recorded by cash machines towards tax authority. The mentioned regulation will enter into force on 1st of January 2017.

According to the amendment of the 48/2013. (XI. 15.) NGM regulation, the scope of taxpayers and businesses, who only comply with the obligation of giving receipt with cash machine will be expanding:

  • pharmacies

According to NACE’08, which force on the 15th of October 2009:

  • 45.20 - vehicle repair and maintenance,
  • 45.32 – retail of automotive components,
  • 45.40 – motorcycles - parts retailing, and reparation,
  • 47.1-47.7 and 47.91 - retailment,
  • 49.32-  passenger transport with taxi,
  • 56.1 and 56.3 - catering (except for the moving service),
  • 55.1-55.3 - accommodation service (expect for rural accommodation service),
  • 66.12 – securities, only the currency exchange from commodity brokerage activities,
  • 77.1-77.2 and 77.33 - rental,
  • 86.10 – only the plastic surgery from the inpatient care activities,
  • 93.29 – only the operation of dance hall, discotheque from m.n.s. amusement and recreation activities,
  • 95.1-95.2 – reparation,
  • only the drying, cleaning, and ironing activities of all types of cloth (including fur) and textile, determined by the 96.01 NACE’08 code
  • 96.04 - physical well-being services
  • 93.13 -  physical training service taxpayers, businesses, and shops which perform the above mentioned activities, expect for:
  • those businesses which re-exchange returnable containers,
  • mail-order sales, expect open sale shop and showroom of the mentioned businesses,
  • sole trader, who perform industrial - excluding food industrial - activities, if production and sales activities are done in the same room,
  • wine production,
  • tourists services of travel agency, and office
  • Wholesale businesses whose activities fall under the NACE’08 46.2-46.7, if they perform retail activity.  

News on our website is only for informational purpose for our readers. The mentioned information is not substitute for professional advice.

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Erkazo-Plusz Ltd.
122. Str. Soltész Nagy Kálmán
Miskolc 3529

E-mail:info@erkazoplusz.hu

Tel.: +36 46 504-931

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Tax Number: 11069014-2-05