A phrase the VAT Act requires on the invoice itself.
Section 169 of the VAT Act (Áfa tv. 169. §) prescribes not just the figures
but specific wording: an exempt supply must state the legal ground, a
domestic reverse charge must say "fordított adózás", cash accounting must
say "pénzforgalmi elszámolás", and so on. These are derived from the data
rather than left to whoever fills in a template, because a missing phrase
makes the invoice defective even when every number on it is right.
A phrase the VAT Act requires on the invoice itself.
Section 169 of the VAT Act (Áfa tv. 169. §) prescribes not just the figures but specific wording: an exempt supply must state the legal ground, a domestic reverse charge must say "fordított adózás", cash accounting must say "pénzforgalmi elszámolás", and so on. These are derived from the data rather than left to whoever fills in a template, because a missing phrase makes the invoice defective even when every number on it is right.