Hungarian invoicing¶

The eyssen_l10n_hu module adapts customer invoices and vendor bills to the Hungarian VAT Act. The features below are available for companies whose fiscal country is Hungary.

Fulfillment date¶

The Fulfillment Date (teljesítés időpontja) is displayed below the Invoice Date on customer invoices, vendor bills and credit notes, and the Accounting Date is always visible.

On customer invoices, the accounting date must be equal to the fulfillment date. If they differ, the red banner The Accounting Date is not the same as the Fulfillment Date! is displayed and the invoice cannot be confirmed.
If the fulfillment date is empty when Confirm is clicked, a Fulfillment Date dialog asks whether today can be used: Yes, use today or No, keep editing.
When a sales order with delivered quantities products is invoiced, the accounting and fulfillment dates are set to the date of the latest delivery. With the eyssen_l10n_hu_sale_stock_delivery_date module, this also works together with the standard effective date logic of the Inventory app; the dates of posted invoices are never recomputed.
Corrective invoices and credit notes always inherit the fulfillment date and the accounting date of the original invoice.
The exchange rate of foreign-currency invoices is the rate of the fulfillment date (today’s rate if the fulfillment date is in the future). The printed invoice repeats the VAT summary in HUF and shows the exchange rate.

A yellow banner The invoice is not made out to the company, but to a contact or delivery address! warns when the selected customer is a child contact of a company.

screenshot: finance-fl-hungary-invoice-form

menu: Accounting ‣ Customers ‣ Invoices ‣ New
shows: Draft customer invoice of a Hungarian company: "Invoice Date", "Fulfillment Date", "Accounting Date", "Payment terms", "Recipient Bank" on the right; "Continuous Fulfillment", "Aggregate Invoice" and "The invoice includes an intermediated service" checkboxes under "Reference"; the tabs "Invoice Lines", "Payment Dates", "Other Info", "Related Invoices".
highlight: The "Fulfillment Date" field and the three checkboxes (red frames).
data: Customer "Minta Kft." (with aggregate invoice agreement), one line "Consulting", 100,000 HUF + 27% VAT.
module: eyssen_l10n_hu
notes: English UI, light theme, 1440px width, crop to the form sheet.

Checks at confirmation¶

A customer invoice or credit note can only be confirmed if

the customer has a country, ZIP code, city and street;
a domestic company customer has a valid Hungarian tax number (when the NAV data reporting is enabled), and an EU company customer has an EU VAT number that is valid in VIES;
the fulfillment date is set and equals the accounting date;
payment terms or a due date are set, and the due date is not earlier than the invoice date;
the invoice date is today (the date of issue cannot be backdated or postdated);
a Recipient Bank account is selected;
every product line has exactly one tax whose rate matches its tax group, and a VTSZ number if the tax requires it;
a credit note refers to its original invoice (create it from the original invoice).

A vendor bill needs an invoice date, a fulfillment date and a Bill Reference.

A sales order of a Hungarian company cannot be confirmed without Payment Terms.

Note

Some of these messages are displayed in Hungarian in the current module version.

Continuous fulfillment¶

For periodic settlements (folyamatos teljesítés, Section 58 of the VAT Act), tick Continuous Fulfillment on the draft invoice. The columns Start of Period and Fulfillment Date / End of Period appear on the invoice lines; the end of the period is mandatory on every product line. The copy icon next to a date copies it to all lines.

The Fulfillment Date of the invoice becomes read-only and is computed from the latest end of period, the invoice date and the due date:

Situation	Fulfillment date
The due date is before the end of the period and the invoice is issued before the due date	Invoice date
The due date is before the end of the period and the invoice is issued on or after the due date	End of the period
The due date is the end of the period	End of the period
The due date is after the end of the period, by no more than 60 days	Due date
The due date is more than 60 days after the end of the period	End of the period + 60 days

The period (or the fulfillment date of the line) is printed under each invoice line, and the text Continuous fulfillment is printed in the header of the invoice.

Note

Invoices generated by the Subscriptions app are not marked as continuous fulfillment automatically. The l10n_hu_subscription module only stores the billed period on the invoice lines in technical fields that are not displayed; tick Continuous Fulfillment and check the line periods on the draft invoice before confirming it.

Aggregate invoices¶

An aggregate invoice (gyűjtőszámla) lists several supplies of a period, each with its own fulfillment date. The Aggregate Invoice checkbox is available if the customer has an Aggregate Invoice Aggreement (contact form); it cannot be combined with Continuous Fulfillment.

Every product line needs a Fulfillment Date / End of Period.
All line dates must fall into the same calendar month, cannot be in the future, and the start of a period cannot be later than its end.
The Fulfillment Date of the invoice is the latest line date.
Taxes flagged Nem készíthető Gyűjtőszámla ezzel az áfa kulccsal cannot be used.

The invoice is reported to NAV in the aggregate invoice category.

Intermediated services¶

Tick The invoice includes an intermediated service (közvetített szolgáltatás) to display the Intermediated Service checkbox on the lines, then mark the relevant lines. Lines of products with Intermediated Service by Default are marked automatically. At least one line must be marked if the invoice-level checkbox is ticked. The text The invoice includes an intermediated service. is printed on the invoice and the flag is reported to NAV line by line.

Corrective invoices and credit notes¶

A posted invoice cannot be modified. It can be cancelled with a credit note (sztornó számla) or corrected with a corrective invoice (helyesbítő számla). All three documents share the number sequence of the journal and are reported to NAV as a chain.

Credit note¶

The Credit Note button is available on posted, unpaid invoices that have no corrective, advance or final invoice linked to them. The Credit Method is either Full refund or Full refund and new draft invoice; partial refunds are made with corrective invoices. Payment Term can be changed in the dialog. The credit note keeps the fulfillment date, the accounting date and the exchange rate of the original invoice. A credit note or a corrective invoice cannot be credited again.

Tip

Enable Automatically post Credit Note in the Accounting settings to confirm credit notes as soon as they are created.

Corrective invoice¶

On a posted customer invoice, click Corrective Invoice. A draft is created with the title Corrective Invoice, today as invoice date, the fulfillment and accounting dates of the original invoice, and:

a section Helyesbített tételek (corrected items) containing every line of the original invoice with a negative quantity, each followed by a note with the original quantity, unit price and discount;
an empty section Új tételek (new items) for lines that were missing from the original invoice.

On the corrected lines only the Quantity and the Label can be edited. Enter the quantity by which the original line changes: if 10 pieces were invoiced and 5 were delivered, enter -5; to invoice 15 instead of 10, enter 5. The pre-filled quantities reverse the original invoice completely, so delete the lines that need no correction.

screenshot: finance-fl-hungary-corrective-invoice

menu: Accounting ‣ Customers ‣ Invoices ‣ (posted invoice) ‣ Corrective Invoice
shows: Draft corrective invoice: title "Corrective Invoice", the red explanation box above the lines, section "Helyesbített tételek" with a negative-quantity line and its note about the original data, section "Új tételek", and the lock toggle above the lines.
highlight: The quantity cell of the corrected line (red frame).
data: Original invoice "KI/2026/00012": 10 pcs "Office Chair" at 25,000 HUF; corrective quantity -5.
module: eyssen_l10n_hu
notes: English UI, light theme, 1440px width, crop to the lines area. The explanation box and section names are Hungarian.

When the corrective invoice is confirmed and its total is negative, it is converted into a Corrective Credit Note automatically. The printed titles are Correction Invoice and Correction Credit Note.

Corrective Invoice to Zero is available on invoices that are already (partially) paid. It creates a corrective invoice that reverses the original invoice and all its previous corrections, while the payments stay reconciled with the original invoice.

The Related Invoices tab links the documents of a chain: Original Invoice, Correction Serial Number, the list of posted Corrective Invoice documents, the Final Invoice and the Down Payment Invoices (see Pro-forma invoices and advance invoices).

Note

The lock toggle above the invoice lines prevents the label, unit price and discount of the lines from being recomputed when the product or unit changes. It is enabled automatically on corrective invoices and on bills imported from NAV.

Advance and final invoices¶

When the final invoice of a sales order is created with Create Invoice –> Regular invoice, the option Előleg levonása a számlázandó összegig limits the deducted advance to the value of the products being invoiced; the rest of the advance remains on the order and is deducted from a later invoice.

Paper-based and electronic invoices¶

The Invoice Format field (Other Info tab) is Paper-based or Electronic. It defaults to Electronic for customers with an Electronic Invoice Aggreement, otherwise to the format of the journal. Electronic invoices are titled E-Invoice (E-Credit Note, …), are reported to NAV as electronic, and are digitally signed when printed; the sentence The invoice is valid without signature and stamp! is printed on paper-based invoices only.

Note

Electronic invoices require the eYssen E-sign (eyssen_esign) module. Selecting Electronic on an invoice also records the electronic invoice agreement on the customer.

Other invoice features¶

Payment Dates tab: the installments of the invoice (due date, label, amount). They can be edited on the draft; on a posted invoice, accountants can move a due date with the Change Payment Date button.
Custom Fields (Other Info tab): up to three name–value pairs that are printed in the information row of the invoice.
Last Seller: keeps the name of the salesperson even if the user is later removed.
Address for sending an Invoice: filled in with the follow-up address of the customer, when Customer Addresses is enabled.
Delete all lines: removes every line of a draft invoice.
Vendor bills: the link icon on a draft bill line opens the Change Purchase Order Line Account dialog, where the line can be linked to a not yet invoiced purchase order line of the vendor, or unlinked with Clear purchase order line.
Lists: the Fulfillment Date column, amounts in the document currency and in the company currency, and grouping by Currency.
Sales orders: Delivery Deadline (free text printed on the quotation) and Bank Account (the company account printed on the pro-forma and the invoice). The quotation shows net, VAT and gross amounts per line.
Numbering: invoice numbers of the hash-secured customer invoice journal cannot be resequenced.

The printed invoice contains the data required by the VAT Act: the tax numbers of both parties (the group VAT number if applicable), the payment method, the invoice, fulfillment and due dates, the VTSZ/KN/SZJ/TESZOR code of the items, net amount, VAT rate, VAT amount and gross amount per line, totals per VAT rate (also in HUF for foreign-currency invoices), and the declaration that the invoicing software complies with Decree 23/2014 (VI. 30.) NGM.

Invoicing under a foreign VAT registration¶

A company that is registered for VAT in another country (for example, because of a local warehouse) issues those invoices under its foreign tax number. They belong to the tax jurisdiction of the other country: they are not reported to NAV and must be numbered separately from the Hungarian invoices.

Create a fiscal position for the country with the Foreign Tax ID of the company and the taxes of that country.
Create a dedicated sales journal. In its Journal Entries tab, tick Foreign VAT Journal and select the fiscal position in Allowed Foreign VAT Fiscal Positions.
Create the invoice in this journal. Only the allowed fiscal positions can be selected (a single allowed position is set automatically). An invoice created with a foreign VAT fiscal position is placed in the matching journal automatically.

On regular journals, fiscal positions with a foreign tax ID cannot be selected; if the customer would normally get one, a warning suggests switching to the foreign VAT journal. The foreign VAT setting of a journal cannot be removed once the journal contains such invoices.

screenshot: finance-fl-hungary-foreign-vat-journal

menu: Accounting ‣ Configuration ‣ Journals ‣ (sales journal) ‣ Journal Entries tab
shows: Sales journal form with the "Foreign VAT (Külföldi adószám)" section: "Foreign VAT Journal" ticked and one fiscal position tag in "Allowed Foreign VAT Fiscal Positions"; the "Invoice Format" section below.
highlight: The "Foreign VAT (Külföldi adószám)" section (red frame).
data: Journal "Customer Invoices SK" (code KISK); fiscal position "Slovakia (SK VAT)".
module: eyssen_l10n_hu
notes: English UI, light theme, 1440px width, crop to the tab. Normal (non-developer) mode.