{"id":12194,"date":"2024-11-15T13:17:29","date_gmt":"2024-11-15T12:17:29","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12194"},"modified":"2024-12-14T09:33:16","modified_gmt":"2024-12-14T08:33:16","slug":"elektronikus-archivalas-e-szamla-andersen","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/elektronikus-archivalas-e-szamla-andersen\/","title":{"rendered":"Elektronikus archiv\u00e1l\u00e1s: most kell l\u00e9pnie a c\u00e9geknek!"},"content":{"rendered":"\n

2025. janu\u00e1r 1-t\u0151l a hazai v\u00e1llalkoz\u00e1sok e-sz\u00e1mla form\u00e1j\u00e1ban kapj\u00e1k meg f\u00f6ldg\u00e1z \u00e9s villamosenergia k\u00f6z\u00fczemi sz\u00e1ml\u00e1ikat. Ez a jelent\u0151s v\u00e1ltoz\u00e1s nem csak a szolg\u00e1ltat\u00f3kra, hanem a nem lakoss\u00e1gi \u00fcgyfelekre is \u00faj adminisztr\u00e1ci\u00f3s terhet r\u00f3, akiknek j\u00f6v\u0151re az elektronikus bizonylatok digit\u00e1lis meg\u0151rz\u00e9s\u00e9re vonatkoz\u00f3 jogszab\u00e1lyoknak is marad\u00e9ktalanul eleget kell tenni\u00fck.<\/strong><\/p>\n\n\n\n

Az elektronikus sz\u00e1ml\u00e1z\u00e1s kiterjeszt\u00e9se<\/strong><\/h2>\n\n\n\n

Fontos m\u00f3dos\u00edt\u00e1sok l\u00e9pnek \u00e9letbe 2025. janu\u00e1r 1-j\u00e9n a f\u00f6ldg\u00e1zell\u00e1t\u00e1sra \u00e9s a villamos energi\u00e1ra vonatkoz\u00f3 szab\u00e1lyoz\u00e1sban. Ezek \u00e9rtelm\u00e9ben t\u00f6bbek k\u00f6z\u00f6tt a villamosenergia- \u00e9s f\u00f6ldg\u00e1zkeresked\u0151 t\u00e1rsas\u00e1gok sz\u00e1m\u00e1ra is k\u00f6telez\u0151v\u00e9 v\u00e1lik az elektronikus sz\u00e1ml\u00e1z\u00e1s a nem lakoss\u00e1gi \u00fcgyfelek r\u00e9sz\u00e9re kibocs\u00e1tott sz\u00e1ml\u00e1k eset\u00e9ben.<\/p>\n\n\n\n

Mint ismert, az elektronikus sz\u00e1ml\u00e1z\u00e1shoz a sz\u00e1mlabefogad\u00f3 el\u0151zetes j\u00f3v\u00e1hagy\u00e1s\u00e1t k\u00f6veteli meg az \u00e1fat\u00f6rv\u00e9ny jelenlegi sz\u00f6vege. Ett\u0151l fog elt\u00e9rni a fentiekben eml\u00edtett szab\u00e1ly, amelyet csak meger\u0151s\u00edt a m\u00falt h\u00e9ten a politikai szinten elfogadott ViDA (VAT in Digital Age) javaslatcsomag<\/a>, amelyet v\u00e1rhat\u00f3an decemberben fognak kihirdetni. Ez a csomag nagy val\u00f3sz\u00edn\u0171s\u00e9ggel \u00fagy m\u00f3dos\u00edtja az uni\u00f3s \u00c1fa Ir\u00e1nyelvet, hogy belf\u00f6ldi \u00fcgyletek eset\u00e9ben a tag\u00e1llamok eltekinthetnek a vev\u0151i beleegyez\u00e9st\u0151l, ha k\u00f6telez\u0151en el\u0151\u00edrt\u00e1k az elektronikus sz\u00e1ml\u00e1z\u00e1st.<\/p>\n\n\n\n

A c\u00e9gek teh\u00e1t 2025-t\u0151l akkor is elektronikusan kapj\u00e1k majd meg a k\u00f6z\u00fczemi sz\u00e1ml\u00e1ikat, ha ehhez el\u0151zetesen nem j\u00e1rultak hozz\u00e1. Ha pedig Magyarorsz\u00e1g tov\u00e1bb b\u0151v\u00edten\u00e9 az elektronikus sz\u00e1ml\u00e1z\u00e1s k\u00f6r\u00e9t, akkor ezt 2025-t\u0151l m\u00e1r szabadon megteheti majd. A VIDA csomag elfogad\u00e1sa egyben azt is jelenti, hogy k\u00e9s\u0151bb sem lesz meg\u00e1ll\u00e1s: 2030-t\u00f3l a hat\u00e1ron \u00e1tny\u00fal\u00f3 \u00fcgyletek eset\u00e9ben k\u00f6telez\u0151 lesz minden sz\u00e1ll\u00edt\u00f3nak az EU sztenderdek szerint ki\u00e1ll\u00edtott elektronikus sz\u00e1ml\u00e1kat haszn\u00e1lnia a sz\u00e1ml\u00e1z\u00e1shoz, m\u00edg a sz\u00e1mlabefogad\u00f3knak k\u00f6telez\u0151 lesz az ilyen sz\u00e1ml\u00e1kat befogadniuk.<\/p>\n\n\n\n

Elektronikus sz\u00e1ml\u00e1k befogad\u00e1sa \u2013 mi a probl\u00e9ma?<\/strong><\/h2>\n\n\n\n

A sz\u00e1mlabefogad\u00f3k oldal\u00e1n a feladatot az \u00e1fat\u00f6rv\u00e9ny azon el\u0151\u00edr\u00e1sa adja, amely \u00fagy rendelkezik, hogy az elektronikus sz\u00e1ml\u00e1t elektronikusan kell meg\u0151rizni, \u00e9s a meg\u0151rz\u00e9si id\u0151szak sor\u00e1n v\u00e9gig (a Sz\u00e1mviteli tv. alapj\u00e1n nyolc \u00e9vig) biztos\u00edtani kell az \u00e1fat\u00f6rv\u00e9ny \u00e1ltal el\u0151\u00edrt alapelveket: a sz\u00e1mla eredet\u00e9nek hiteless\u00e9g\u00e9t, az adattartalma s\u00e9rtetlens\u00e9g\u00e9t \u00e9s a bizonylat olvashat\u00f3s\u00e1g\u00e1t.<\/p>\n\n\n\n

Azt, hogy milyen m\u00f3don lehet ezeket az alapelveket biztos\u00edtani, k\u00fcl\u00f6n jogszab\u00e1lyok hat\u00e1rozz\u00e1k meg, melyek archiv\u00e1l\u00e1si megold\u00e1sonk\u00e9nt hol r\u00e9szletesen, hol \u00e1ltal\u00e1nos, alapelvi szinten hat\u00e1rozz\u00e1k meg a k\u00f6vetend\u0151 szab\u00e1lyokat. Ezeket adott esetben az ad\u00f3hat\u00f3s\u00e1g is vizsg\u00e1lhatja egy ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s keret\u00e9ben. \u00c1ltal\u00e1noss\u00e1gban elmondhat\u00f3, hogy a jogszab\u00e1lyoknak megfelel\u0151, digit\u00e1lis archiv\u00e1l\u00e1s biztos\u00edt\u00e1s\u00e1hoz egy komplex sz\u00e1mviteli-, ad\u00f3szakmai \u00e9s informatikai megk\u00f6zel\u00edt\u00e9sre van sz\u00fcks\u00e9g, k\u00fcl\u00f6n\u00f6s tekintettel a szab\u00e1lyok bonyolults\u00e1g\u00e1ra \u00e9s sok esetben keretszab\u00e1ly jelleg\u00e9re.<\/p>\n\n\n\n

Az elektronikus sz\u00e1ml\u00e1z\u00e1s el\u0151ny\u00f6kkel is j\u00e1rhat<\/strong><\/h2>\n\n\n\n

Az elektronikus sz\u00e1ml\u00e1z\u00e1s ugyanakkor hossz\u00fa t\u00e1von adminisztr\u00e1ci\u00f3s k\u00f6nnyebbs\u00e9ggel j\u00e1rhat, hiszen a v\u00e1llalkoz\u00e1sok k\u00f6lts\u00e9geket is sp\u00f3rolhatnak \u00e1ltala (p\u00e9ld\u00e1ul iratt\u00e1rol\u00e1si d\u00edjakat vagy postak\u00f6lts\u00e9get). R\u00e1ad\u00e1sul a jogszab\u00e1lyi el\u0151\u00edr\u00e1sok arra is lehet\u0151s\u00e9get adnak, hogy az ad\u00f3z\u00f3k a megl\u00e9v\u0151 pap\u00edralap\u00fa dokumentumaikat elektronikusan \u0151rizz\u00e9k meg, felt\u00e9ve term\u00e9szetesen, hogy a digit\u00e1lis konverzi\u00f3ra a jogszab\u00e1lyok \u00e1ltal el\u0151\u00edrt garanci\u00e1k mellett ker\u00fcl sor.<\/p>\n\n\n\n

A fentiek alapj\u00e1n fontos konkl\u00fazi\u00f3, hogy azoknak a v\u00e1llalkoz\u00e1soknak, amelyek m\u00e9g nem \u00e1llnak k\u00e9szen az elektronikus archiv\u00e1l\u00e1sra, \u00e9rdemes miel\u0151bb \u00e1ttekinteni a rendelkez\u00e9sre \u00e1ll\u00f3, digit\u00e1lis iratmeg\u0151rz\u00e9si lehet\u0151s\u00e9geket. Az olyan v\u00e1llalkoz\u00e1soknak, amelyek m\u00e1r maguk is k\u00e9pesek elektronikus sz\u00e1ml\u00e1kat kezelni \u00e9s meg\u0151rizni, mindenk\u00e9ppen javasolt a rendszerek jogszab\u00e1lyszer\u0171 m\u0171k\u00f6d\u00e9s\u00e9r\u0151l megbizonyosodni.<\/p>\n\n\n\n

Az Andersen Ad\u00f3tan\u00e1csad\u00f3 Zrt. csapata<\/a> k\u00e9szs\u00e9ggel \u00e1ll a v\u00e1llalkoz\u00f3k rendelkez\u00e9s\u00e9re az elektronikus archiv\u00e1l\u00e1s bevezet\u00e9s\u00e9ben, a m\u00e1r megl\u00e9v\u0151 archiv\u00e1l\u00e1si gyakorlat fel\u00fclvizsg\u00e1lat\u00e1ban, illetve alternat\u00edv folyamatok felt\u00e9rk\u00e9pez\u00e9s\u00e9ben is.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

2025. janu\u00e1r 1-t\u0151l a hazai v\u00e1llalkoz\u00e1sok e-sz\u00e1mla form\u00e1j\u00e1ban kapj\u00e1k meg f\u00f6ldg\u00e1z \u00e9s villamosenergia k\u00f6z\u00fczemi sz\u00e1ml\u00e1ikat, ami \u00faj adminisztr\u00e1ci\u00f3s terhet r\u00f3 r\u00e1juk.<\/p>\n","protected":false},"author":1028,"featured_media":12195,"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-12194","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\/11\/elektronikus-archivalas-e-szamla-andersen.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nElektronikus archiv\u00e1l\u00e1s: most kell l\u00e9pnie a c\u00e9geknek! 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