{"id":10015,"date":"2023-11-07T17:14:25","date_gmt":"2023-11-07T16:14:25","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=10015"},"modified":"2026-02-23T17:05:58","modified_gmt":"2026-02-23T16:05:58","slug":"mik-az-m2m-eafa-elonyei-megeri-e-atallni","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/mik-az-m2m-eafa-elonyei-megeri-e-atallni\/","title":{"rendered":"Mik az M2M e\u00c1fa el\u0151nyei? Meg\u00e9ri-e \u00e1t\u00e1llni?"},"content":{"rendered":"\n<p><strong>2024-t\u0151l indul az e\u00c1fa Magyarorsz\u00e1gon, aktu\u00e1lis k\u00e9rd\u00e9s teh\u00e1t minden magyar v\u00e1llalkoz\u00e1sn\u00e1l, hogy meg\u00e9ri-e az \u00e1t\u00e1ll\u00e1st v\u00e1lasztani, vagy \u00e9rdemesebb ink\u00e1bb az elm\u00falt \u00e9vekben bev\u00e1lt bevall\u00e1si m\u00f3dszern\u00e9l maradni. Az e\u00c1fa cikksorozatunk legfrissebb r\u00e9sz\u00e9ben az e\u00c1fa-rendszer haszn\u00e1lat\u00e1nak el\u0151nyeit \u00e9s h\u00e1tr\u00e1nyait vizsg\u00e1ljuk.<\/strong><\/p>\n\n\n\n<p>Mint minden reform eset\u00e9ben, az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/eafa-rendszer\/\">e\u00c1fa-rendszerrel<\/a> kapcsolatban is \u00e9rdemes megvizsg\u00e1lni az \u00faj\u00edt\u00e1ssal j\u00e1r\u00f3, ad\u00f3z\u00f3kat \u00e9rint\u0151 el\u0151ny\u00f6ket \u00e9s h\u00e1tr\u00e1nyokat. A k\u00e9rd\u00e9s k\u00f6rbej\u00e1r\u00e1sa m\u00e1r csak az\u00e9rt is k\u00fcl\u00f6n\u00f6sen fontos, mert az e\u00c1fa \u00e9s az M2M e\u00c1fa eset\u00e9ben egyel\u0151re nem k\u00f6telez\u0151 az \u00e1t\u00e1ll\u00e1s. Az ad\u00f3z\u00f3k m\u00e9g 2024-ben is nyugodtan v\u00e1laszthatj\u00e1k azt az opci\u00f3t, hogy a megszokott m\u00f3don ny\u00fajtj\u00e1k be az \u00e1fabevall\u00e1sukat.<\/p>\n\n\n\n<p><strong>Az M2M e\u00c1FA el\u0151nyei<\/strong><\/p>\n\n\n\n<p>B\u00e1r a Korm\u00e1ny \u00e1ltal k\u00f6zz\u00e9tett, e\u00c1fa bevezet\u00e9s\u00e9t c\u00e9lz\u00f3 hat\u00e1svizsg\u00e1lati lap el\u00e9g sz\u0171kszav\u00faan foglalja \u00f6ssze az \u00faj ad\u00f3int\u00e9zm\u00e9ny hat\u00e1sait, az kiolvashat\u00f3 bel\u0151le, hogy mind a piaci, mind a k\u00f6zigazgat\u00e1si szerepl\u0151kre m\u00e9rt adminisztrat\u00edv terhek cs\u00f6kkenni fognak. Az al\u00e1bbiakban azokra a f\u0151bb pontokra t\u00e9r\u00fcnk ki, melyek az eml\u00edtett terhek cs\u00f6kkent\u00e9s\u00e9t lehet\u0151v\u00e9 teszik.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az \u00faj <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/m2m-gep-gep-eafa-bevallas\/\">M2M e\u00c1fa<\/a> rendszer egyik legf\u0151bb el\u0151nye a bevall\u00e1sok automatiz\u00e1lt, g\u00e9pi el\u0151k\u00e9sz\u00edt\u00e9se az ad\u00f3z\u00f3k \u00e1ltal bek\u00fcld\u00f6tt \u00e1faanalitik\u00e1k alapj\u00e1n, amivel id\u0151t \u00e9s energi\u00e1t takar\u00edthatnak meg az \u00faj rendszert v\u00e1laszt\u00f3 ad\u00f3z\u00f3k. Az analitik\u00e1k bek\u00fcld\u00e9se, valamint a bevall\u00e1sok automatikus gener\u00e1l\u00e1sa \u00e9s elfogad\u00e1sa felv\u00e1ltja az \u00c1NYK haszn\u00e1lat\u00e1t, \u00edgy t\u00f6bb l\u00e9p\u00e9ssel ler\u00f6vid\u00edti az \u00e1fabevall\u00e1si folyamatot. Ennek megfelel\u0151en a bevall\u00e1s sor\u00e1n belf\u00f6ldi \u00f6sszes\u00edt\u0151 lapot sem kell kit\u00f6lteni \u00e9s beadni, csup\u00e1n az ad\u00f3z\u00f3 \u00e1ltal bek\u00fcld\u00f6tt, \u00fan. DATA XML alapj\u00e1n gener\u00e1lt bevall\u00e1st kell \u2013 opcion\u00e1lis ellen\u0151rz\u00e9s ut\u00e1n \u2013 elfogadni.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tov\u00e1bbi el\u0151ny, hogy az M2M e\u00c1fa v\u00e1laszt\u00e1sa eset\u00e9n az esetleges k\u00e9s\u0151bbi ad\u00f3ellen\u0151rz\u00e9sek sor\u00e1n az ad\u00f3hat\u00f3s\u00e1g nem k\u00e9rhet t\u00f6bblet adatot a bevall\u00e1sok alapj\u00e1ul szolg\u00e1l\u00f3 analitik\u00e1khoz k\u00e9pest, amennyiben azokat hi\u00e1nytalanul ny\u00fajtotta be az ad\u00f3z\u00f3. Az M2M e\u00c1fa teh\u00e1t az ellen\u0151rz\u00e9sek sor\u00e1n is k\u00f6nny\u00edt\u00e9st jelent.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az el\u0151z\u0151 ponthoz szorosan kapcsol\u00f3dik, hogy r\u00e9g\u00f3ta k\u00e9rd\u00e9s, az ad\u00f3hat\u00f3s\u00e1g milyen elvek szerint v\u00e1lasztja ki az ad\u00f3z\u00f3kat ellen\u0151rz\u00e9sre. Az M2M e\u00c1fa bevall\u00e1s mellett az ad\u00f3z\u00f3k fontos v\u00e1laszokat kapnak erre vonatkoz\u00f3an. Az ad\u00f3hat\u00f3s\u00e1g ugyanis az M2M e\u00c1fa folyamat sor\u00e1n t\u00f6bbszint\u0171 valid\u00e1ci\u00f3s sorozatot v\u00e9gez, \u00e9s visszamutatja az ad\u00f3z\u00f3k r\u00e9sz\u00e9re is az esetleges inkonzisztenci\u00e1kat, k\u00fcl\u00f6n\u00f6s tekintettel az online sz\u00e1mlaadat-szolg\u00e1ltat\u00e1s sor\u00e1n az ad\u00f3hat\u00f3s\u00e1gn\u00e1l l\u00e9v\u0151 adatokhoz k\u00e9pest.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Szint\u00e9n el\u0151nyk\u00e9nt eml\u00edthet\u0151, hogy az M2M e\u00c1fa koncepci\u00f3 megteremti majd a lehet\u0151s\u00e9get arra, hogy az ad\u00f3z\u00f3k az \u00e1faanalitik\u00e1t egy el\u0151zetes kontroll al\u00e1 vess\u00e9k (hasonl\u00f3an az online sz\u00e1mlaadat-szolg\u00e1ltat\u00e1sn\u00e1l megismert figyelmeztet\u0151 \u00e9s hiba \u00fczenetekhez). Ezek a valid\u00e1ci\u00f3k, ellen\u0151rz\u00e9sek ugyanis lehet\u0151v\u00e9 teszik majd a manu\u00e1lis kit\u00f6lt\u00e9sb\u0151l ered\u0151 adminisztrat\u00edv hib\u00e1k felt\u00e1r\u00e1s\u00e1t \u00e9s kezel\u00e9s\u00e9t. Ezt egy\u00e9bk\u00e9nt a NAV Github fel\u00fclet\u00e9n k\u00f6zz\u00e9tett ad\u00f3z\u00f3i k\u00e9rd\u00e9sre adott v\u00e1lasza is meger\u0151s\u00edti, mely szerint <em>\u201eaz e\u00c1fa tov\u00e1bbi el\u0151nyei az online sz\u00e1mla, a v\u00e1mhat\u00e1rozatok \u00e9s az online p\u00e9nzt\u00e1rg\u00e9pek adatainak ad\u00f3k\u00f3dolt lek\u00e9rdez\u00e9si lehet\u0151s\u00e9g\u00e9ben, valamint az \u00c1NYK nyomtatv\u00e1nykit\u00f6lt\u0151h\u00f6z k\u00e9pest kiterjedtebb valid\u00e1ci\u00f3s funkci\u00f3iban rejlenek, melyek nagyban hozz\u00e1j\u00e1rulhatnak a tartalmilag helyes bevall\u00e1sok beny\u00fajt\u00e1s\u00e1hoz, \u00edgy lecs\u00f6kkentve az ad\u00f3z\u00f3k oldal\u00e1n felmer\u00fcl\u0151 ad\u00f3ellen\u0151rz\u00e9sek sz\u00fcks\u00e9g\u00e9t.\u201d<\/em><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sok \u00fcgyfel\u00fcnk dolgozik jelenleg \u00faj v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszer\u00e9nek bevezet\u00e9s\u00e9n. Az ilyen ERP cser\u00e9k eset\u00e9ben egy\u00e9rtelm\u0171 el\u0151ny m\u00e1r az M2M e\u00c1fa rendszerre val\u00f3 \u00e1t\u00e1ll\u00e1st is biztos\u00edtani, a sztenderd ad\u00f3k\u00f3dokat pedig eleve bevezetni. Ennek oka egy\u00e9rtelm\u0171: az ilyen ERP rendszerekkel az ad\u00f3z\u00f3k \u00e9vekre el\u0151re terveznek, \u00e9s ha az \u00faj ERP-ben m\u00e9g a nem e\u00c1fa-konform ad\u00f3k\u00f3dokat \u00e9s folyamatokat implement\u00e1ljuk, akkor egy-k\u00e9t \u00e9vvel k\u00e9s\u0151bb, amikor a jogalkot\u00f3 az \u00c1NYK kivezet\u00e9se mellett d\u00f6nt, \u00fajra neki kell \u00e1llni az \u00e1talak\u00edt\u00e1s\u00e1nak. ERP-cser\u00e9k eset\u00e9ben teh\u00e1t egy\u00e9rtelm\u0171en javasolt el\u0151re gondolkodni az M2M e\u00c1f\u00e1val kapcsolatban.<\/li>\n<\/ul>\n\n\n\n<p><strong>Na de mik a h\u00e1tr\u00e1nyok?<\/strong><\/p>\n\n\n\n<p>J\u00f3l l\u00e1tszik, hogy az M2M e\u00c1fa rendszere hat\u00e9konyabb, pontosabb \u00e9s hossz\u00fat\u00e1von gazdas\u00e1gosabb megold\u00e1st jelenthet az ad\u00f3z\u00f3knak az \u00e1fabevall\u00e1saik elk\u00e9sz\u00edt\u00e9s\u00e9ben. Mi sz\u00f3lhat teh\u00e1t a bevezet\u00e9s ellen?<\/p>\n\n\n\n<p>Nyilv\u00e1nval\u00f3an az implement\u00e1ci\u00f3val j\u00e1r\u00f3 id\u0151- \u00e9s k\u00f6lts\u00e9gt\u00e9nyez\u0151. A bevezet\u00e9s sor\u00e1n ad\u00f3szakmai \u00e9s informatikai feladatokat kell elv\u00e9gezni, amelyekre er\u0151forr\u00e1sokat kell allok\u00e1lni. Ha azonban azt vessz\u00fck, hogy a bevezet\u00e9s sor\u00e1n rendszerszint\u0171 hib\u00e1kra is f\u00e9ny der\u00fclhet, amellyel k\u00e9s\u0151bbi ad\u00f3meg\u00e1llap\u00edt\u00e1sokat lehet megel\u0151zni, tov\u00e1bb\u00e1 a napi \u00fcgymenetet is felgyorsul az M2M e\u00c1fa mellett, akkor elmondhat\u00f3, hogy a jelenben befektetett forintok m\u00e1r r\u00f6vid t\u00e1von is meg fognak t\u00e9r\u00fclni.<\/p>\n\n\n\n<p>Az M2M e\u00c1fa bevezet\u00e9s\u00e9t ugyanakkor fontos el\u0151re, l\u00e9p\u00e9sr\u0151l l\u00e9p\u00e9sre megtervezni annak \u00e9rdek\u00e9ben, hogy a bevezet\u00e9s min\u00e9l g\u00f6rd\u00fcl\u00e9kenyebb legyen.<\/p>\n\n\n\n<p>\u00c9s mi lesz azzal a v\u00e1llalkoz\u00e1ssal, amelyik kiv\u00e1r? Nos, az \u00c1NYK kivezet\u00e9s\u00e9ig kifejezett h\u00e1tr\u00e1ny nem \u00e9rheti \u0151t azon t\u00falmen\u0151en, hogy az M2M e\u00c1fa el\u0151nyeib\u0151l nem tud r\u00e9szes\u00fclni. Ezzel egy\u00fctt az Andersen azt javasolja, hogy a sztenderd ad\u00f3k\u00f3doknak val\u00f3 megfelel\u00e9st mindenk\u00e9ppen \u00e9rdemes elv\u00e9gezni m\u00e9g az \u00c1NYK megold\u00e1s mellett maradva is, hiszen ezek az ad\u00f3k\u00f3dok j\u00f3l megmutatj\u00e1k, hogy az ad\u00f3hat\u00f3s\u00e1g milyen r\u00e9szletezetts\u00e9ggel v\u00e1rta az \u00e1fabevall\u00e1sokat eddig is. Emellett mindenk\u00e9ppen javasoljuk a v\u00e1llalkoz\u00e1soknak az online sz\u00e1mlaadat-szolg\u00e1ltat\u00e1sba beker\u00fcl\u0151 adataik miel\u0151bbi valid\u00e1l\u00e1s\u00e1t is. K\u00f6lts\u00e9ghat\u00e9konyabb ugyanis, ha az esetleges anom\u00e1li\u00e1kra nem az ad\u00f3hat\u00f3s\u00e1g h\u00edvja fel az ad\u00f3z\u00f3k figyelm\u00e9t egy ellen\u0151rz\u00e9s sor\u00e1n.<\/p>\n\n\n\n<p>Amennyiben k\u00e9rd\u00e9se mer\u00fclne fel az \u00faj <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/eafa-rendszer\/\">e\u00c1fa<\/a> rendszer m\u0171k\u00f6d\u00e9s\u00e9t illet\u0151en, szak\u00e9rt\u0151 koll\u00e9g\u00e1ink \u00e1llnak a rendelkez\u00e9s\u00fckre.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cikksorozatunk leg\u00fajabb r\u00e9sz\u00e9ben az e\u00c1fa-rendszer haszn\u00e1lat\u00e1nak el\u0151nyeit \u00e9s h\u00e1tr\u00e1nyait vizsg\u00e1ljuk.<\/p>\n","protected":false},"author":1028,"featured_media":10008,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-10015","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/11\/eafa.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mik az M2M e\u00c1fa el\u0151nyei? Meg\u00e9ri-e \u00e1t\u00e1llni? - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"Cikksorozatunk leg\u00fajabb r\u00e9sz\u00e9ben az e\u00c1fa-rendszer haszn\u00e1lat\u00e1nak el\u0151nyeit \u00e9s h\u00e1tr\u00e1nyait vizsg\u00e1ljuk.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/mik-az-m2m-eafa-elonyei-megeri-e-atallni\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mik az M2M e\u00c1fa el\u0151nyei? 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