45In the present case, it is clear from the request for a preliminary ruling that the invoice at issue in the main proceedings does not contain the words ‘reverse charge’, contrary to the requirements of Paragraph 169(n) of the Law on VAT and that Mr Farkas incorrectly paid the VAT, wrongly referred to in that invoice, to the seller in question in the main proceedings, whereas, under the reverse charge regime, he should, as the recipient of the property, have paid the VAT to the tax authority in accordance with Article 199(1)(g) of Directive 2006/112. Thus, besides the fact that that invoice does not meet the formal requirements provided for by the national legislation, a substantive requirement of that regime has not been satisfied.
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