It is important to notice that an advance payment invoice is not a proforma invoice. Advance payment invoice has to be issued when the company receives a payment from the customer before delivering the goods or services. When the delivery is done, a normal invoice is issued showing the deducted advance payment and the remaining sum to be paid (often zero).

Proforma invoice, on the other hand, is not an official accounting document in Hungary. A proforma invoice represents a payment notice to define the payment that company expects to receive.

For more detailed overview, please read the article on our Hungarian webpage: https://leinonen.hu/news/news-2017/technics-advance-payment-and-proforma-invoice-in-hungary