{"id":11699,"date":"2024-07-26T19:44:32","date_gmt":"2024-07-26T17:44:32","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=11699"},"modified":"2025-12-09T10:15:48","modified_gmt":"2025-12-09T09:15:48","slug":"vida-csomag-unio-afarendszer-andersen-2024","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/vida-csomag-unio-afarendszer-andersen-2024\/","title":{"rendered":"C\u00e9legyenesben a ViDA csomag: hatalmas \u00e1fav\u00e1ltoz\u00e1sok k\u00fcsz\u00f6b\u00e9n"},"content":{"rendered":"\n<p><strong>T\u00f6bb mint m\u00e1sf\u00e9l \u00e9vvel ezel\u0151tt sz\u00e1moltunk be a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/vida-csomag\/\">ViDA csomagr\u00f3l<\/a>, vagyis arr\u00f3l, hogy az EU alapvet\u0151 v\u00e1ltoz\u00e1sokat tervez az \u00e1fa rendszer\u00e9ben. Egyr\u00e9szt digitaliz\u00e1ci\u00f3s v\u00edvm\u00e1nyokkal k\u00edv\u00e1nja felfegyverezni a tag\u00e1llami ad\u00f3hat\u00f3s\u00e1gokat, hogy cs\u00f6kkenthet\u0151 legyen az ad\u00f3elker\u00fcl\u00e9s okozta \u00e1fahi\u00e1ny.<\/strong> <strong>M\u00e1sr\u00e9szt jelent\u0151s egyszer\u0171s\u00edt\u00e9seket szeretne biztos\u00edtani az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra is. Nos, \u00fagy l\u00e1tszik, a jogalkot\u00e1si folyamat a v\u00e9g\u00e9hez k\u00f6zeledik, az Eur\u00f3pai Parlament megtette a m\u00f3dos\u00edt\u00e1si javaslatait az eredeti csomaggal kapcsolatban, a tag\u00e1llamok k\u00f6z\u00f6tt pedig egyet\u00e9rt\u00e9s mutatkozik a legfontosabb k\u00e9rd\u00e9sekben. Mutatjuk, hogy a csomag elfogad\u00e1sa eset\u00e9n mi, mikort\u00f3l \u00e9s hogyan v\u00e1ltozna.<\/strong><\/p>\n\n\n\n<p><strong>ViDA els\u0151 f\u00e1zis: a digitaliz\u00e1ci\u00f3 megalapoz\u00e1sa<\/strong><\/p>\n\n\n\n<p>Az Eur\u00f3pai Bizotts\u00e1g 2022 v\u00e9g\u00e9n terjesztette el\u0151 az uni\u00f3s \u00e1farendszer moderniz\u00e1l\u00e1s\u00e1val kapcsolatos jogalkot\u00e1si csomagj\u00e1t. Az Eur\u00f3pai Parlament \u00e1ltal javasolt m\u00f3dos\u00edt\u00e1sok szerint m\u00e1r 2025. janu\u00e1r 1-j\u00e9t\u0151l \u00e9letbe l\u00e9pn\u00e9nek az els\u0151 v\u00e1ltoz\u00e1sok, amelyek a 250 munkav\u00e1llal\u00f3n\u00e1l t\u00f6bb f\u0151t foglalkoztat\u00f3 ad\u00f3z\u00f3kat \u00e9rintik. A t\u00f6bbi ad\u00f3z\u00f3 egy\u00e9ves halad\u00e9kot kapna az \u00e1t\u00e1ll\u00e1sra.<\/p>\n\n\n\n<p>Az elk\u00e9pzel\u00e9sek alapj\u00e1n ez az els\u0151 f\u00e1zis alapozza meg az uni\u00f3s \u00e1farendszer digitaliz\u00e1ci\u00f3j\u00e1t. A v\u00e1ltoz\u00e1sok pontos\u00edtj\u00e1k az elektronikus sz\u00e1mla fogalm\u00e1t, az egys\u00e9ges eur\u00f3pai e-sz\u00e1mla szabv\u00e1nyt pedig valamennyi ad\u00f3hat\u00f3s\u00e1gnak el kell majd fogadnia. Ezzel egy\u00fctt a tag\u00e1llamok saj\u00e1t e-sz\u00e1mla form\u00e1tumokat is bevezethetnek.<\/p>\n\n\n\n<p>A fenti v\u00e1ltoz\u00e1sokkal p\u00e1rhuzamosan k\u00f6telez\u0151v\u00e9 v\u00e1lik a k\u00f6z\u00f6ss\u00e9gi \u00fcgyletek eset\u00e9ben az \u00fan. struktur\u00e1lt e-sz\u00e1mla kibocs\u00e1t\u00e1sa is. Ez egy olyan e-sz\u00e1mla t\u00edpus lenne, amely a hozz\u00e1 t\u00e1rs\u00edtott adattartalommal lehet\u0151v\u00e9 teszi a sz\u00e1mla automatikus digit\u00e1lis feldolgoz\u00e1s\u00e1t a vev\u0151k sz\u00e1m\u00e1ra.<\/p>\n\n\n\n<p><strong>Digital Age &#8211; szinte azonnali adatszolg\u00e1ltat\u00e1s a k\u00f6z\u00f6ss\u00e9gi \u00fcgyletek eset\u00e9ben<\/strong><\/p>\n\n\n\n<p>A ViDA (VAT in the Digital Age \/ \u00c1fa a Digit\u00e1lis Korban) <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/value-added-tax-vat\/vat-digital-age-vida_en\">javaslatcsomag<\/a> alapj\u00e1n az igazi \u00e1tt\u00f6r\u00e9s 2028. janu\u00e1r 1-j\u00e9t\u0151l \u00e9rkezne. Ekkort\u00f3l m\u00e1r nem lesz sz\u00fcks\u00e9ges a vev\u0151 hozz\u00e1j\u00e1rul\u00e1sa az e-sz\u00e1ml\u00e1z\u00e1shoz a hat\u00e1ron \u00e1tny\u00fal\u00f3 \u00fcgyletek eset\u00e9ben. A sz\u00e1mlakibocs\u00e1t\u00f3k saj\u00e1t maguk d\u00f6ntik el \u2013 a fenti szab\u00e1lyokra is figyelemmel \u2013, hogy mikor milyen sz\u00e1ml\u00e1t bocs\u00e1tanak ki. A belf\u00f6ldi \u00fcgyletek eset\u00e9ben a tag\u00e1llamokon m\u00falik, hogy bevezetik-e ezt a k\u00f6telezetts\u00e9get.<\/p>\n\n\n\n<p>A sz\u00e1ml\u00e1kat nyolc munkanapon bel\u00fcl kell majd kibocs\u00e1tani, gy\u0171jt\u0151sz\u00e1ml\u00e1z\u00e1sra kiz\u00e1r\u00f3lag B2B tranzakci\u00f3k eset\u00e9n lesz lehet\u0151s\u00e9g.<\/p>\n\n\n\n<p>A 2028-as sz\u00e1ml\u00e1z\u00e1si v\u00e1ltoz\u00e1sok megalapozz\u00e1k a lehet\u0151s\u00e9g\u00e9t a jelenlegi EU-s \u00f6sszes\u00edt\u0151 jelent\u00e9s elt\u00f6rl\u00e9s\u00e9nek, amelyet egy adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g fog felv\u00e1ltani. Ezt az ad\u00f3alanyoknak a leteleped\u00e9s\u00fck szerinti tag\u00e1llam r\u00e9sz\u00e9re kell teljes\u00edteni minden K\u00f6z\u00f6ss\u00e9gen bel\u00fcli tranzakci\u00f3ra vonatkoz\u00f3an. Az adatszolg\u00e1ltat\u00e1st az ad\u00f3z\u00f3knak a tranzakci\u00f3 saj\u00e1t k\u00f6nyvekbe ker\u00fcl\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott h\u00e1rom napon bel\u00fcl meg kell tennie.<\/p>\n\n\n\n<p><strong>A k\u00fclf\u00f6ldi \u00e1fa regisztr\u00e1ci\u00f3k kora lej\u00e1r &#8211; jelent\u0151s adminisztr\u00e1ci\u00f3s egyszer\u0171s\u00edt\u00e9sek a ViDA alapj\u00e1n<\/strong><\/p>\n\n\n\n<p>2026 elej\u00e9t\u0151l v\u00e1rhat\u00f3an drasztikusan cs\u00f6kken a k\u00fclf\u00f6ldi \u00e1fa regisztr\u00e1ci\u00f3k sz\u00e1ma. Bevezetik ugyanis a kor\u00e1bbi javaslatnak megfelel\u0151en az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/forditott-afa-forditott-adozas\/\">\u00e1ltal\u00e1nos ford\u00edtott ad\u00f3z\u00e1st (ford\u00edtott \u00e1fa)<\/a> abban az esetben, ha az elad\u00f3 az \u00e1fa esed\u00e9kess\u00e9g\u00e9nek tag\u00e1llam\u00e1ban nem rendelkezik \u00e1fa regisztr\u00e1ci\u00f3val, a vev\u0151 pedig igen. A m\u00f3dos\u00edt\u00e1s teh\u00e1t az eredeti javaslathoz k\u00e9pest m\u00e9g liber\u00e1lisabb, hiszen a ford\u00edtott ad\u00f3z\u00e1shoz m\u00e1r az is elegend\u0151 lesz a m\u00f3dos\u00edtott javaslat szerint, ha az elad\u00f3nak nincs ad\u00f3sz\u00e1ma a teljes\u00edt\u00e9si hely szerinti tag\u00e1llamban.<\/p>\n\n\n\n<p>Ha teh\u00e1t egy c\u00e9g kiregisztr\u00e1l 2026-ban az \u00e1fa al\u00f3l egy k\u00fclf\u00f6ldi orsz\u00e1gban, tov\u00e1bbra is sz\u00e1ml\u00e1zhat a vev\u0151j\u00e9nek a saj\u00e1t nemzeti szab\u00e1lyai szerint imm\u00e1ron ford\u00edtott ad\u00f3z\u00e1ssal. Az \u00e1fa regisztr\u00e1ci\u00f3 megsz\u00fcntet\u00e9se term\u00e9szetesen nem lesz k\u00f6telez\u0151.<\/p>\n\n\n\n<p>Az \u00e1fa regisztr\u00e1ci\u00f3 megsz\u00fcntet\u00e9s\u00e9vel a saj\u00e1t \u00e1ru mozgat\u00e1sokat egy \u00faj egyablakos rendszer keret\u00e9ben lehet majd jelenteni. Ezt a kor\u00e1bbi javaslat is tartalmazta.<\/p>\n\n\n\n<p><strong>Platformokon kereszt\u00fcl ny\u00fajtott sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1s \u00e9s szem\u00e9lysz\u00e1ll\u00edt\u00e1s<\/strong><\/p>\n\n\n\n<p>2026-tal m\u00f3dos\u00edtan\u00e1k az online platformokkal kapcsolatos szab\u00e1lyokat is. Itt az eredeti koncepci\u00f3t nem alak\u00edtott\u00e1k \u00e1t jelent\u0151sen, azonban nagyon fontos szab\u00e1ly, hogy az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/alanyi-adomentesseg-afa\/\">alanyi ad\u00f3mentess\u00e9gben<\/a> r\u00e9szes\u00fcl\u0151 ad\u00f3z\u00f3k \u00e1ltal ny\u00fajtott sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1sok (pl. Booking.com) \u00e9s szem\u00e9lysz\u00e1ll\u00edt\u00e1si szolg\u00e1ltat\u00e1sok (pl. Uber) k\u00f6zvet\u00edt\u00e9se eset\u00e9ben a platformok nem lesznek ad\u00f3fizet\u00e9sre k\u00f6telezettek.<\/p>\n\n\n\n<p>Ugyancsak nem lesznek ad\u00f3fizet\u00e9sre k\u00f6telezettek azok a platformok, amelyek az uni\u00f3s rendelkez\u00e9sek alapj\u00e1n kisv\u00e1llalkoz\u00e1snak min\u0151s\u00fclnek.<\/p>\n\n\n\n<p>Ugyan a ViDA javaslatcsomagnak m\u00e9g t\u00f6bb f\u00f3rumon is \u00e1t kell mennie, v\u00e1rakoz\u00e1saink szerint a koncepci\u00f3 nem v\u00e1ltozik m\u00e1r meg l\u00e9nyegesen.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/hu.andersen.com\/hu\/kapcsolat\/\" style=\"background-color:#7b1717\">L\u00e9pjen kapcsolatba vel\u00fcnk!<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e9l a k\u00f6z\u00f6s \u00e1farendszer moderniz\u00e1l\u00e1sa \u00e9s az \u00e1facsal\u00e1sok jelent\u0151s visszaszor\u00edt\u00e1sa az Uni\u00f3ban.<\/p>\n","protected":false},"author":1028,"featured_media":11700,"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-11699","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\/07\/vida-csomag-digitalis-afa-valtozasok-andersen.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 v27.2 (Yoast SEO 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