számlaholdozó

A számlaholdozó is a Hungarian term that translates literally to "invoice holder" or "bill holder." In a legal and financial context, it refers to a party who is in possession of an invoice or a bill of exchange. This possession can grant certain rights or impose obligations depending on the specific nature of the document and the circumstances.

For instance, if a számlaholdozó is the rightful owner of a negotiable instrument like a bill of exchange, they may have the right to demand payment from the debtor. The validity of their claim often depends on how they acquired the document, such as through endorsement. In simpler terms, they are the person legally entitled to present the invoice and seek payment.

The term can also appear in discussions about accounting and record-keeping, where it might describe an entity or individual responsible for holding onto invoices for a specific period, often for auditing or tax purposes. This could be a business maintaining its financial records or an accountant managing client accounts.

It's important to note that the precise legal implications of being a számlaholdozó can vary based on the type of document (e.g., a simple invoice versus a bill of exchange) and the prevailing laws and regulations in Hungary. The term itself is descriptive of the role of possessing the document.