Basically the VAT law determines which data should be included in the issued invoices.
These are the following:
However, there are some mandatory data that cannot be found in the VAT law. We can find these further data listed in other related laws and regulations.
One of these related laws is the Law of the Sole Proprietors. It declares that the sole proprietor has to indicate the following data on every accounting document:
- “egyéni vállalakozó” or e.v.
- registration number
The conclusion is that, in addition to the VAT law, these data must also be included in the accounting documents.