{"id":12274,"date":"2024-11-21T15:26:44","date_gmt":"2024-11-21T14:26:44","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12274"},"modified":"2024-12-14T09:28:00","modified_gmt":"2024-12-14T08:28:00","slug":"globe-adatlap-nav-tervezet-megjelenes","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globe-adatlap-nav-tervezet-megjelenes\/","title":{"rendered":"Megjelent a glob\u00e1lis minimumad\u00f3 (GloBE) adatlap"},"content":{"rendered":"\n

A NAV november k\u00f6zep\u00e9n publik\u00e1lta annak a formanyomtatv\u00e1nynak a tervezet\u00e9t, amelynek seg\u00edts\u00e9g\u00e9vel a glob\u00e1lis minimumad\u00f3val (GloBE) \u00e9rintett magyarorsz\u00e1gi c\u00e9geknek be kell jelenteni\u00fck kieg\u00e9sz\u00edt\u0151 ad\u00f3alanyis\u00e1gukat \u00e9s adatokat kell szolg\u00e1ltatniuk a v\u00e1llalatcsoport tagjair\u00f3l az ad\u00f3hat\u00f3s\u00e1gnak. Az adatlap v\u00e9gleges verzi\u00f3ja n\u00e9h\u00e1ny nappal k\u00e9s\u0151bb m\u00e1r el\u00e9rhet\u0151v\u00e9 i<\/strong>s v\u00e1lt az ONYA fel\u00fclet\u00e9n.<\/strong><\/p>\n\n\n\n

Nagyon hi\u00e1nyzott m\u00e1r a GloBE-adatlap<\/strong><\/h2>\n\n\n\n

2024 az els\u0151 ad\u00f3\u00e9v a glob\u00e1lis minimumad\u00f3<\/a> kapcs\u00e1n, hiszen janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyos a vonatkoz\u00f3 nemzetk\u00f6zi \u00e9s uni\u00f3s szab\u00e1lyokat implement\u00e1l\u00f3 magyar t\u00f6rv\u00e9ny (2023. \u00e9vi LXXXIV. t\u00f6rv\u00e9ny<\/a>). Ennek egyik paragrafusa el\u0151\u00edrja, hogy azoknak a c\u00e9geknek, amelyek Magyarorsz\u00e1gon Globe csoporthoz tartoz\u00f3 ad\u00f3alanynak min\u0151s\u00fclnek, december 31-ig be kell jelentkezni\u00fck egy NAV formanyomtatv\u00e1nyon \u00e9s adatokat is kell szolg\u00e1ltatniuk a v\u00e1llalatcsoportr\u00f3l. Az \u00e9v v\u00e9g\u00e9hez k\u00f6zeledve egyre nagyobb probl\u00e9m\u00e1t jelentett, hogy az ad\u00f3hat\u00f3s\u00e1g nem tett k\u00f6zz\u00e9 ilyen formanyomtatv\u00e1nyt, \u00edgy nem lehetett tudni, mit kell pontosan bejelenteni.<\/p>\n\n\n\n

Eg\u00e9szen eddig, hiszen a NAV november k\u00f6zep\u00e9n publik\u00e1lta ennek az adatlapnak a tervezet\u00e9t a kit\u00f6lt\u00e9si \u00fatmutat\u00f3val \u00e9s az adatszolg\u00e1ltat\u00e1s teljes\u00edt\u00e9s\u00e9t seg\u00edt\u0151 technikai dokument\u00e1ci\u00f3val egy\u00fctt, majd a mai nap el\u00e9rhet\u0151v\u00e9 tette a v\u00e9gleges verzi\u00f3t is az ONYA fel\u00fclet\u00e9n. Ezt a c\u00e9g k\u00e9pvisel\u0151je vagy \u00e1lland\u00f3 meghatalmazottja online t\u00f6ltheti ki \u00e9s ny\u00fajthatja be.<\/p>\n\n\n\n

Ki t\u00f6lti ki a glob\u00e1lis minimumad\u00f3 adatlapot?<\/strong><\/h2>\n\n\n\n

A glob\u00e1lis minimumad\u00f3 t\u00f6rv\u00e9ny \u00e9rtelm\u00e9ben a bejelent\u00e9st a Magyarorsz\u00e1gon illet\u0151s\u00e9ggel rendelkez\u0151, az \u00e9ves bev\u00e9teli limit alapj\u00e1n \u00e9rintett multinacion\u00e1lis v\u00e1llalatcsoport \/ nagym\u00e9ret\u0171 belf\u00f6ldi v\u00e1llalatcsoport belf\u00f6ldi csoporttagja vagy az \u00f6sszes belf\u00f6ldi csoporttag nev\u00e9ben elj\u00e1r\u00f3 kijel\u00f6lt helyi szervezet k\u00f6teles beny\u00fajtani. Ut\u00f3bbi esetben csak egyetlen bejelent\u00e9st kell beny\u00fajtani, amely tartalmazza az \u00f6sszes belf\u00f6ldi illet\u0151s\u00e9g\u0171 csoporttag adatait (az anyav\u00e1llalat adataival egy\u00fctt).<\/p>\n\n\n\n

Az adatlap alapj\u00e1n \u00fagy t\u0171nik, hogy az anyav\u00e1llalatra vonatkoz\u00f3 inform\u00e1ci\u00f3k mellett els\u0151sorban a csoport magyar tagjaira kell adatokat szolg\u00e1ltatni. Ez a kor\u00e1bbi \u00e9rtelmez\u00e9sekhez k\u00e9pest egyszer\u0171bb feladatnak t\u0171nhet. Ugyanakkor az adatlap kit\u00f6lt\u00e9s\u00e9hez \u2013 pl. a csoport komplexit\u00e1s\u00e1nak \u00e9s a v\u00e9gs\u0151 anyav\u00e1llalat ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u00e9nek f\u00fcggv\u00e9ny\u00e9ben \u2013 r\u00e9szletes csoportfelm\u00e9r\u00e9si vizsg\u00e1latra is sz\u00fcks\u00e9g lehet, hogy biztos\u00edtani lehessen a pontos adatszolg\u00e1ltat\u00e1st.<\/p>\n\n\n\n

K\u00f6zeleg a GloBE bejelent\u00e9si hat\u00e1rid\u0151<\/strong><\/h2>\n\n\n\n

Ki lehet jelenteni, hogy a GloBE-adatlap v\u00e9gleges verzi\u00f3ja a napt\u00e1ri \u00e9v szerint m\u0171k\u00f6d\u0151 ad\u00f3z\u00f3k szempontj\u00e1b\u00f3l az utols\u00f3 pillanatban jelent meg. Az \u0151 eset\u00fckben ugyanis a 2024-es ad\u00f3\u00e9vre 2024. december 31. a bejelent\u00e9s hat\u00e1rideje. Ennek elmulaszt\u00e1s\u00e1t vagy a hib\u00e1s adatszolg\u00e1ltat\u00e1st az ad\u00f3hat\u00f3s\u00e1g szankci\u00f3val s\u00fajthatja.<\/p>\n\n\n\n

DAC9 javaslat \u2013 adminisztr\u00e1ci\u00f3s k\u00f6nny\u00edt\u00e9s a bevall\u00e1shoz<\/strong><\/h2>\n\n\n\n

A bejelent\u00e9si k\u00f6telezetts\u00e9g kapcs\u00e1n mindenk\u00e9ppen \u00e9rdemes sz\u00f3t ejteni a DAC9 javaslatr\u00f3l. Ennek alapj\u00e1n a v\u00e1llalatcsoportok a j\u00f6v\u0151ben k\u00f6zpontilag ny\u00fajthatn\u00e1k be a teljes csoportra vonatkoz\u00f3 glob\u00e1lis minimumad\u00f3 bevall\u00e1sukat. Az elfogad\u00e1s el\u0151tt \u00e1ll\u00f3 uni\u00f3s szab\u00e1lyoz\u00e1s lehet\u0151v\u00e9 teszi, hogy ezt vagy az anyav\u00e1llalat, vagy a csoport egyik kijel\u00f6lt tagja tegye meg saj\u00e1t joghat\u00f3s\u00e1ga fel\u00e9 (a teljes csoportot k\u00e9pviselve). Erre a c\u00e9lra hamarosan egy szabv\u00e1nyos\u00edtott online bejelent\u0151 platformot hoznak l\u00e9tre. Ez \u00f6sszess\u00e9g\u00e9ben komoly adminisztr\u00e1ci\u00f3s k\u00f6nny\u00edt\u00e9st jelentene az \u00e9rintett v\u00e1llalatok \u00e9s v\u00e1llalatcsoportok sz\u00e1m\u00e1ra.<\/p>\n\n\n\n

Az Andersen GloBE-adatlaphoz kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sai<\/strong><\/h2>\n\n\n\n

Az Andersen szak\u00e9rt\u0151i k\u00e9szs\u00e9ggel ny\u00fajtanak seg\u00edts\u00e9get az \u00e9rintett c\u00e9gek sz\u00e1m\u00e1ra a glob\u00e1lis minimumad\u00f3val kapcsolatos adatszolg\u00e1ltat\u00e1si, bejelent\u00e9si \u00e9s bevall\u00e1si feladatok ter\u00e9n. Ez mag\u00e1ban foglalja a GloBE-adatlapok kit\u00f6lt\u00e9s\u00e9ben val\u00f3 t\u00e1mogat\u00e1st, illetve a csoportmeghat\u00e1roz\u00e1si k\u00e9rd\u00e9sekkel kapcsolatos seg\u00edts\u00e9gny\u00fajt\u00e1st.<\/p>\n","protected":false},"excerpt":{"rendered":"

A GloBE \u00e9rintett magyarorsz\u00e1gi c\u00e9geknek ennek seg\u00edts\u00e9g\u00e9vel kell bejelenteni\u00fck kieg\u00e9sz\u00edt\u0151 ad\u00f3alanyis\u00e1gukat az ad\u00f3hat\u00f3s\u00e1gnak.<\/p>\n","protected":false},"author":1028,"featured_media":12275,"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-12274","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\/globe-adatlap-tervezet-nav.jpg","author_info":{"display_name":"G\u00f6tz 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