Notification of automatic vending machines

From 1 January 2024, the reporting obligation for automatic vending machines will be extended to include the reporting obligation of taxpayers who have the right of disposal over the place where the vending machine operates.

Taxpayers in this category are obliged to file for each automatic vending machines separately an annual electronic declaration to the Supervisory Service Provider by 31 October of the year in question in respect of the following:

(a) the address and the land register reference of the place where the automatic vending machine operates,

(b) the registration number of the automatic vending machine

(c) the identification number of the automatic monitoring unit in the automatic vending machine

(d) the name and tax identification number of the operator of the automatic vending machine,

(e) in case the information referred to in points (b) to (d) is not available, the reason why that it is not available.

An automatic vending machine is considered to be an automatic vending machine if it has an automatic monitoring unit.

DATRAK Digitális Adattranzakciós Központ Kft. is the Supervisory Service Provider to whom the data is provided. This means, that the notification should not be sent to the tax authority!

In case of automatic vending machine already capitalized, the first notification must be submitted by 29 February 2024.

If there is a change in the filed data, the supervisory service provider must be notified to within fifteen days of gaining knowledge of the change.

This reporting obligation must be repeated by the taxable person who is providing the operating location by 31 October each year.

The data should be entered in to the table of AFE_adatszolg_2024.xlsx (live.com)  and sent to adatszolgaltatas@datrak.hu.