Proforma invoice (díjbekérő)
A proforma invoice (díjbekérő) is a request for payment sent before delivery or before the invoice; it is not an invoice.
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What does Proforma invoice mean?
A proforma is often used for payment in advance: the buyer pays against it and the actual invoice comes later. As it is not an invoice, it is not reported to NAV's Online Számla system.
If an advance payment arrives on a proforma, the Hungarian VAT Act requires VAT and an invoice (an advance invoice) for the advance too. Check the details with your accountant; this page is not tax advice.
Why does it matter to a small business?
A proforma is useful for a small business because the money can arrive before the work or the delivery, so there is less risk of a customer not paying. It does not replace the invoice, though: what invoice you need to issue once the money has arrived is something to discuss with your accountant.
What does it look like in practice?
Details
Suppose a sound technician in Budaörs rents out a PA system for a wedding. Before the booking he sends a proforma, the customer transfers the money, and only then does he reserve the equipment. Once the payment has arrived he issues an invoice; his accountant tells him what kind it has to be, and NAV's site gives further detail.
How does HelloCRM handle it?
Details
HelloCRM's Invoicing module issues proformas too; they are never sent for reporting, because they are not invoices.
Module: Invoicing (paid module, price coming soon).
A CRM for small businesses in Hungary
HelloCRM is an online CRM made in Hungary for small and mid-sized businesses there, in Hungarian and English: the core CRM is free for good, with no time limit and no card, and it can be tried without signing up in a demo company full of example data.
Questions
What is Proforma invoice, in one sentence?
A proforma invoice (díjbekérő) is a request for payment sent before delivery or before the invoice; it is not an invoice.
Sources
This is general information, not legal or tax advice. The rules come from: 2007. évi CXXVII. törvény az általános forgalmi adóról (Áfa tv.), Nemzeti Jogszabálytár (checked ); NAV Online Számla (checked )