A high cost ratio, and dozens of small transactions
As a hairdresser, beautician, hospitality business, or taxi driver, the 80 percent flat-rate cost ratio works in your favor, but logging dozens of small daily cash and card payments still takes time. EV Napló makes entries fast to log, and continuously calculates your tax and szocho.
80%
flat-rate cost ratio for your trade
20%
of that revenue stays taxable income
20,000,000 Ft
annual VAT exemption threshold in 2026
Sep 1, 2026
mandatory e-receipt data reporting
It's not the rule that's hard, it's the volume
I'm not sure my trade actually qualifies for the higher cost ratio
The law names the specific activities the higher flat-rate cost ratio applies to, from hairdressing to vehicle repair. If your registered activity doesn't match the list exactly, the standard, lower ratio applies to you instead.
Dozens of small transactions a day, no time to log each one
A hairdresser, beautician, or taxi driver's revenue is often ten or twenty small cash or card payments a day, not a handful of large invoices.
I don't know if I need a cash register, or what changes in September
The cash register requirement differs by trade, and from September 2026 every proprietor required to issue receipts has to report them electronically, not only businesses that already use a cash register.
Hungarian tax, tracked as you go
Your flat-rate cost ratio, tax-exempt income, and VAT exemption threshold all show up on the Dashboard at once, with a projection for when you'd cross any of them.
Hungarian Tax & NAV Integration →Income & expenses
Log your daily small transactions quickly, one by one or as a daily total, so your revenue stays current.
Income & Expenses →Receipt scanning
Photograph the receipt for supplies or equipment, and the app fills in the expense details for you, using on-device AI, with nothing sent to the cloud.
Receipt Scanning →Insights
A running tax estimate, broken down by quarter, so even with a higher cost ratio, what you owe is never a surprise.
Insights →Built for the rules that actually apply to you
This doesn't replace reading the specifics: the exact rules, with the exceptions, are in the full guides.
The 80 percent cost ratio applies to the activities the law names specifically, including construction execution, hairdressing, beauty care, vehicle and household appliance repair, hospitality, taxi transport, and driving instruction.
Whether you need a cash register depends on your activity code: most retail and hospitality, some body-care services, and taxi transport are generally required, while other services can use a simple receipt book.
From September 2026, every proprietor required to issue receipts has to electronically report them to NAV, including those still using a paper receipt book.
Quick answers
Which trades qualify for the 80 percent cost ratio?+
The specific industrial, agricultural, and service activities named in the law, such as hairdressing, beauty care, vehicle repair, hospitality, and taxi transport. The full list is in the dedicated guide.
Flat-rate tax calculator →Do I need a cash register, or is a receipt book enough?+
It depends on your activity code: some services are required to use a cash register, others can rely on a simple receipt book. The full list is in the guide.
Cash register guide →What's the e-nyugta, and when does it become mandatory?+
From September 2026, every proprietor required to issue receipts has to electronically report them, not only businesses using a cash register.
Cash register guide →Does EV Napló replace my cash register or e-receipt system?+
No. EV Napló is bookkeeping software: it records your income and expense entries, it doesn't issue receipts and doesn't report to NAV's receipt archive. Your cash register or e-receipt solution still handles that obligation.
Log fast, calculate precisely
Log your daily income and expenses, and let EV Napló handle the flat-rate tax math.
Get notified at launch
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