Moka is right in that it could act as a buffer,
but the most direct answer would be :
Na2H2PO4 is an acid because it (still) has the capacity to
donate protons (ie. H+ ions).
Na2H2PO4 is also salt because it is a product between an acid
(H3PO4) and a base (eg. Na2O, Na2CO3, NaOH, etc) in which one or
more protons (ie. H+ ions) have been 'replaced' by the metal
cation from the base.