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A VAT invoice must be issued by a taxable person for all supplies of goods or services that have been made to a customer, including exports and intra-EU supplies. Furthermore, a VAT invoice must also be issued in the following cases:

1. Ìý

   •ÌýÌýÌýÌý If an advance payment on account is made to the taxable person by another taxable person or non-taxable legal person.

2. Ìý

   •ÌýÌýÌýÌý If an advance payment on account is made to the taxable person by a person or organisation other than those referred to above and the amount of the payment reaches or exceeds HUF 900,000 or the taxpayer receives a request to issue an invoice.

3. Ìý

   •ÌýÌýÌýÌý If supplies of goods or services are made outside the domestic territory of Hungary but within the territory of the EU, provided the taxable person's business that is most directly involved in the transaction is established in Hungary, and the person to whom the goods or services are supplied is liable for payment of VAT.