Számláinak

Számla, in Hungarian, is a document issued by a seller to a buyer that records a sale of goods or services and the amount due. Számláinak is the genitive plural form used to indicate possession or association with multiple invoices, for example in a sentence like “a cég számláinak összegzése” (the sum of the company’s invoices). The word számla is of Hungarian origin and is closely tied to accounting and counting.

In commerce, an invoice serves as both a request for payment and an accounting record. Typical content includes the issue date, a unique invoice number, names and addresses of seller and buyer, tax identification numbers, a description of goods or services, quantities, unit prices, net amount, VAT rate and amount, and the total payable. Invoices may be issued on paper or as electronic documents (e-invoices).

Regulatory context is important for invoicing. In Hungary and the European Union, invoicing is regulated to ensure tax traceability. Domestic invoices should clearly show the seller’s and buyer’s identifiers, date and number, a description of goods or services, net price, VAT amount (if applicable), and the total due. Electronic invoicing is permitted, and invoices must be retained for a specified period for tax and accounting purposes; in Hungary this is typically eight years. The form and maintenance of a company’s számláinak are common topics in financial reporting and audits.