Gusztáv Jánvári Apr 8, 2014:

I think you are fine with your suggestion. A "vételi jegy" is issued in specific businesses like when purchasing waste or debris, or antique books/furnitures from natural persons who, being natural persons, cannot issue an invoice and are not subject to VAT. In this case the purchaser shall pay the VAT, calculated as a percent of the difference between the price purchased and that received when resold by the original purchaser. So to put it simple, it is like an invoice issued by the purchaser instead of the seller, because the seller is not subject to VAT or is not legal person.