Submission of the form was an additional administrative burden
Decree No. 48/2013 (XI.15.) NGM No. 1. Receipts are issued through the cash register of the establishments listed in the first appendix. However, these companies can be exempt from this if they issue an invoice instead of a receipt each time. You must submit a PTGSZLAH form for exemption.
This process was an additional administrative burden for the companies. Due to the expansion of the number of data subjects on January 4, 2021, it became unreasonable to continue submitting the PTGSZLAH form to the companies involved.
The mandatory filing of the PTGSZLAH form has become difficult to justify
As it became difficult to justify filing the PTGSZLAH form, the Ministry of Finance removed this obligation. The decision was explained by reducing the additional administrative burden on the companies involved. The aforementioned revocation was published in the Hungarian Gazette No. 295 of 2020, published on December 30, 2020, Decree No. 17/2020. (XII.30) Minister of Finance.
As the number of data subjects expanded on January 4, 2021, providing mandatory data online to NAV is an additional administrative burden for many companies. If you want online billing software to do this for you, choose Online billing Provide opportunities!
Also must the PTGSZLAH form be submitted by January 2021?
The question may arise for many that the form needs to be submitted for the last time in December 2020 if an invoice is issued instead of a receipt in that month? Not necessarily, it is envisaged that the last PTGSZLAH will be introduced by February 15, 2021, for January 2021.
When is this possible? If an invoice is issued instead of a receipt between January 1 and January 3, 2021, as this period is not subject to cancellation of the obligation. Use of PTGSZLAH form is not required as of January 4, 2021.