{"id":10658,"date":"2024-02-04T20:25:22","date_gmt":"2024-02-04T19:25:22","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=10658"},"modified":"2025-12-16T16:43:05","modified_gmt":"2025-12-16T15:43:05","slug":"szuperkedvezmenyes-afakulcs-napilapok-2024","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/szuperkedvezmenyes-afakulcs-napilapok-2024\/","title":{"rendered":"Elstartolt az \u00faj \u00c1fa kulcs!"},"content":{"rendered":"\n<p><strong>Ahogyan arr\u00f3l <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/elfogadtak-a-tavaszi-adocsomagot\/\">kor\u00e1bban<\/a> besz\u00e1moltunk, 2024. janu\u00e1r 1-j\u00e9t\u0151l 0% a napilapok \u00c1fa kulcsa. Ez a v\u00e1ltoz\u00e1s azonban l\u00e9nyegesen nagyobb horderej\u0171, mint ahogy azt els\u0151re gondoln\u00e1nk.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-a-valtozas-hattere\"><strong>A v\u00e1ltoz\u00e1s h\u00e1ttere<\/strong><\/h2>\n\n\n\n<p>Az Eur\u00f3pai Uni\u00f3 2022. \u00e1prilis 6-\u00e1t\u00f3l t\u00f6bb ponton m\u00f3dos\u00edtotta az uni\u00f3s szint\u0171 \u00c1fa jogszab\u00e1lyt vagyis a H\u00c9A Ir\u00e1nyelvet, ezzel lehet\u0151v\u00e9 t\u00e9ve a tag\u00e1llamok sz\u00e1m\u00e1ra az ad\u00f3nemben \u00faj, \u201eszuperkedvezm\u00e9nyes\u201d ad\u00f3kulcsok bevezet\u00e9s\u00e9t. El\u00e9rhet\u0151v\u00e9 v\u00e1lt teh\u00e1t egy \u00f6t sz\u00e1zal\u00e9kn\u00e1l alacsonyabb (ez a jelen esetben 0%) ad\u00f3kulcs, valamint egy ad\u00f3levon\u00e1si joggal j\u00e1r\u00f3 ad\u00f3mentess\u00e9g bevezet\u00e9se bizonyos term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok eset\u00e9ben. Fontos, hogy a kedvezm\u00e9nyes kulcsok alkalmaz\u00e1sakor a tag\u00e1llamok a Kombin\u00e1lt N\u00f3menklat\u00far\u00e1t \u00e9s\/vagy a term\u00e9kek tev\u00e9kenys\u00e9g szerinti oszt\u00e1lyoz\u00e1s\u00e1t alkalmazhatj\u00e1k az \u00e9rintett kateg\u00f3ria pontos tartalm\u00e1nak meghat\u00e1roz\u00e1s\u00e1ra. Jelen esetben a 0%-os ad\u00f3kulcs a 4902 <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/vamtarifaszam-vamtarifa-andersen-magyarorszag\/\">v\u00e1mtarifasz\u00e1m<\/a> alatti, hetenk\u00e9nt legal\u00e1bb n\u00e9gyszer megjelen\u0151 kiadv\u00e1nynak min\u0151s\u00fcl\u0151 napilapokra vonatkozik.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-miert-pont-a-napilapok\"><strong>Mi\u00e9rt pont a napilapok?<\/strong><\/h2>\n\n\n\n<p>A 0%-os ad\u00f3kulcs bevezet\u00e9s\u00e9t a Magyar Lapkiad\u00f3k Egyes\u00fclete kezdem\u00e9nyezte. A jogalkot\u00f3 hivatalos indokol\u00e1sa szerint a kedvezm\u00e9nyes ad\u00f3kulcs bevezet\u00e9s\u00e9nek c\u00e9lja, hogy annak r\u00e9v\u00e9n az \u00edrott sajt\u00f3 hat\u00e9konyan t\u00e1mogassa mindenki sz\u00e1m\u00e1ra a soksz\u00edn\u0171 inform\u00e1ci\u00f3hoz val\u00f3 hozz\u00e1f\u00e9r\u00e9st, a kult\u00farafogyaszt\u00e1st, a sz\u00e9lesk\u00f6r\u0171 t\u00f6megt\u00e1j\u00e9koztat\u00e1st \u00e9s \u00f6szt\u00f6n\u00f6zze a m\u00e9diapluralizmust.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-mi-johet-meg\"><strong>Mi j\u00f6het m\u00e9g?<\/strong><\/h2>\n\n\n\n<p>Szuperkedvezm\u00e9nyes (5% alatti) ad\u00f3kulcsot \u00e9s ad\u00f3levon\u00e1si joggal j\u00e1r\u00f3 ad\u00f3mentess\u00e9get maximum a H\u00c9A Ir\u00e1nyelv III. mell\u00e9klet\u00e9nek legfeljebb h\u00e9t pontja al\u00e1 tartoz\u00f3 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sekre \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sokra alkalmazhat a tag\u00e1llami jogalkot\u00f3. Ebben a felsorol\u00e1sban megtal\u00e1lhat\u00f3k a k\u00f6nyvek \u00e9s az e-k\u00f6nyvek is, \u00edgy csak a jogalkot\u00f3 sz\u00e1nd\u00e9k\u00e1n m\u00falik a 0%-os ad\u00f3kulcs\u00fa term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sek \u00e9s szolg\u00e1ltat\u00e1sok k\u00f6r\u00e9nek a b\u0151v\u00edt\u00e9se.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-mi-legyen-a-bizonylaton-es-a-bevallasban\"><strong>Mi legyen a bizonylaton \u00e9s a bevall\u00e1sban<\/strong><\/h2>\n\n\n\n<p>A NAV t\u00e1j\u00e9koztat\u00f3ja szerint napilapok \u00e9rt\u00e9kes\u00edt\u00e9sekor 2024-t\u0151l az \u00bbE\u00ab jel\u0171 \u00e1fagy\u0171jt\u0151t kell haszn\u00e1lni nyugta kiad\u00e1sa sor\u00e1n, ez azonban v\u00e9lhet\u0151en nem ig\u00e9nyel a p\u00e9nzt\u00e1rg\u00e9pben szoftverfejleszt\u00e9st, mivel az \u00e1fagy\u0171jt\u0151k alkalmaz\u00e1sa \u00e9s kezel\u00e9se minden p\u00e9nzt\u00e1rg\u00e9p eset\u00e9ben k\u00f6telez\u0151 funkci\u00f3 volt eddig is.<\/p>\n\n\n\n<p>Online sz\u00e1ma adatszolg\u00e1ltat\u00e1sn\u00e1l fontos, hogy 0%-os ad\u00f3m\u00e9rt\u00e9k \u00e9s nem pedig ad\u00f3mentess\u00e9g jel\u00f6l\u00e9se alkalmaz\u00e1s\u00e1val kell a sz\u00e1mlaadat-szolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9get teljes\u00edteni, illetve az ad\u00f3kulcs kiv\u00e1laszt\u00e1sakor figyelemmel kell lenni a sz\u00e1ml\u00e1n szerepl\u0151 teljes\u00edt\u00e9si id\u0151pontra is (0%-os ad\u00f3m\u00e9rt\u00e9k 2024. janu\u00e1r 1-j\u00e9t\u0151l).<\/p>\n\n\n\n<p>A napilapokkal keresked\u0151 nagyobb v\u00e1llalkoz\u00e1sok feladata emellett az is, hogy v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszer\u00fcket felk\u00e9sz\u00edts\u00e9k a v\u00e1ltoz\u00e1sra, sz\u00fcks\u00e9g eset\u00e9n pedig \u00faj ad\u00f3k\u00f3dot kell bevezetni\u00fck erre az \u00e9rt\u00e9kes\u00edt\u00e9sre. Ez a folyamat ugyanakkor kiv\u00e1l\u00f3 alkalom lehet a v\u00e1llalat teljes ad\u00f3k\u00f3dstrukt\u00far\u00e1j\u00e1nak a fel\u00fclvizsg\u00e1lat\u00e1ra \u00e9s annak a NAV sztenderd ad\u00f3k\u00f3djegyz\u00e9k\u00e9vel val\u00f3 harmoniz\u00e1l\u00e1s\u00e1ra is, mely <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/taxatron-bemutato-eafa-bevallas-szoftver\/\">a szint\u00e9n 2024-t\u0151l (egyel\u0151re) fakultat\u00edv m\u00f3don bevezetett e\u00c1FA rendszer g\u00e9p-g\u00e9p kapcsolaton kereszt\u00fcli haszn\u00e1lat\u00e1nak alapvet\u0151 felt\u00e9tele<\/a>.<\/p>\n\n\n\n<p><strong><em>Amennyiben a v\u00e1llalati ad\u00f3k\u00f3dok fel\u00fclvizsg\u00e1lata kapcs\u00e1n b\u00e1rmilyen k\u00e9rd\u00e9s\u00fck mer\u00fclne fel az Andersen koll\u00e9g\u00e1i \u00f6r\u00f6mmel \u00e1llnak rendelkez\u00e9s\u00fckre. Az Andersen \u00e9s a Ramasoft k\u00f6z\u00f6s fejleszt\u00e9se, a <a href=\"https:\/\/taxatron.hu\/\">Taxatron<\/a> pedig m\u00e1r most kulcsrak\u00e9sz \u00e9s hat\u00e9kony megold\u00e1st k\u00edn\u00e1l az \u00fajgener\u00e1ci\u00f3s, nagyobb ad\u00f3z\u00f3i biztons\u00e1got ny\u00fajt\u00f3 g\u00e9p-g\u00e9p alap\u00fa \u00e1fabevall\u00e1sok gyors elk\u00e9sz\u00edt\u00e9s\u00e9re.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ahogy arr\u00f3l m\u00e1r kor\u00e1bban besz\u00e1moltunk, 2024. janu\u00e1r 1-j\u00e9t\u0151l 0% a napilapok \u00c1fa kulcsa.<\/p>\n","protected":false},"author":1028,"featured_media":10659,"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-10658","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\/2024\/02\/newspapers-1640-780.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>Elstartolt az \u00faj \u00c1fa kulcs - Andersen Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"2024. janu\u00e1r 1-j\u00e9t\u0151l 0% a napilapok \u00c1fa kulcsa. 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