Are contacts created by Maximum recognition?

No, Maximum recognition takes over the contaxct exactly as stated on the invoice. After this, this data goes through the recognition of Nmbrs Accounting. 

Nmbrs Accounting gives priority to the local contact if it is already present in the administration. If the contact is not present locally, the central database of  Nmbrs Accounting is examined and the relevant contact present therein is taken over from it. 

The contact is created in Nmbrs Accounting as a new contact based on the data on the invoice if the contact is both local and in Nmbrs Accounting's central database. not present.