{"id":12606,"date":"2025-01-30T11:15:37","date_gmt":"2025-01-30T10:15:37","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12606"},"modified":"2025-03-28T11:04:18","modified_gmt":"2025-03-28T10:04:18","slug":"alanyi-adomentesseg-afa-nyugta","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/alanyi-adomentesseg-afa-nyugta\/","title":{"rendered":"Alanyi ad\u00f3mentess\u00e9g: az \u00e1llam lemond a janu\u00e1rban ki\u00e1ll\u00edtott nyugt\u00e1k \u00e1fatartalm\u00e1r\u00f3l"},"content":{"rendered":"\n

\u00c9rdekes helyzet \u00e1llt el\u0151 azzal, hogy visszamen\u0151leges hat\u00e1llyal, 2025. janu\u00e1r 1-t\u0151l 18 milli\u00f3 forintra emelkedett az \u00c1FA alanyi ad\u00f3mentess\u00e9g<\/a> hat\u00e1ra. A sz\u00e1ml\u00e1kkal ellent\u00e9tben ugyanis nem kell korrig\u00e1lni azokat a nyugt\u00e1kat, amelyeket az \u00e9v elej\u00e9t\u0151l olyan ad\u00f3alanyok \u00e1ll\u00edtottak ki nem alanyi mentesk\u00e9nt, akik id\u0151k\u00f6zben jogosultt\u00e1 v\u00e1ltak ezt az opci\u00f3t v\u00e1lasztani. \u0150k ezzel l\u00e9nyeg\u00e9ben megnyert\u00e9k a ki\u00e1ll\u00edtott nyugt\u00e1k \u00e1fatartalm\u00e1t.<\/strong><\/p>\n\n\n\n

Az alanyi ad\u00f3mentess\u00e9g \u00faj szab\u00e1lyai<\/strong><\/h2>\n\n\n\n

Nagy M\u00e1rton janu\u00e1r k\u00f6zepi bejelent\u00e9s\u00e9nek megfelel\u0151en a korm\u00e1ny rendeletben (5\/2025. (I. 25.) Korm. rendelet) m\u00f3dos\u00edtotta az \u00c1FA t\u00f6rv\u00e9ny (2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny) alanyi ad\u00f3mentess\u00e9gre vonatkoz\u00f3 r\u00e9sz\u00e9t. A 2025. janu\u00e1r 26-\u00e1n hat\u00e1lyba l\u00e9p\u0151, de m\u00e1r 2025. janu\u00e1r 1-j\u00e9t\u0151l alkalmazand\u00f3 rendelkez\u00e9s \u00e9rtelm\u00e9ben az alanyi ad\u00f3mentess\u00e9g v\u00e1laszthat\u00f3s\u00e1g\u00e1ra jogos\u00edt\u00f3 \u00e9rt\u00e9khat\u00e1r a hossz\u00fa \u00e9vekig \u00e9rv\u00e9nyben l\u00e9v\u0151 12 milli\u00f3 forintr\u00f3l 18 milli\u00f3 forintra emelkedett.<\/p>\n\n\n\n

Az ad\u00f3alanyok a 2025-\u00f6s \u00e9vre ezt az opci\u00f3t abban az esetben v\u00e1laszthatj\u00e1k, ha a term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9s\u00fck vagy szolg\u00e1ltat\u00e1sny\u00fajt\u00e1suk fej\u00e9ben kapott ellen\u00e9rt\u00e9k forintban kifejezett \u00e9ves g\u00f6ngy\u00f6l\u00edtett \u00f6sszege 2024-ben nem haladta meg a 18 milli\u00f3 forintos hat\u00e1rt, \u00e9s v\u00e1rhat\u00f3an 2025-ben sem fogja \u00e1tl\u00e9pni azt. Ez egyben azt is jelenti, hogy azok a v\u00e1llalkoz\u00f3k \u00e9s v\u00e1llalkoz\u00e1sok is \u00e9lhetnek ezzel a lehet\u0151s\u00e9ggel, akik \/ amelyek tavaly m\u00e1r \u00e1tl\u00e9pt\u00e9k a 12 milli\u00f3s bev\u00e9teli hat\u00e1rt, de nem haladt\u00e1k meg a 18 milli\u00f3s bev\u00e9telt.<\/p>\n\n\n\n

Alanyi ad\u00f3mentess\u00e9g nyilatkozat<\/strong><\/h2>\n\n\n\n

Az \u00e9rintett ad\u00f3alanyoknak term\u00e9szetesen nyilatkozatot kell tenni\u00fck arr\u00f3l, hogy a 2025-\u00f6s \u00e9v vonatkoz\u00e1s\u00e1ban \u00e9lni k\u00edv\u00e1nnak-e az alanyi ad\u00f3mentess\u00e9ggel. A nyilatkozatot \u2013 az \u00c1FA t\u00f6rv\u00e9ny vonatkoz\u00f3 rendelkez\u00e9s\u00e9t\u0151l elt\u00e9r\u0151en \u2013 2025. febru\u00e1r 28-ig ny\u00fajthatj\u00e1k be. Az \u00e1tt\u00e9r\u00e9s e tekintetben egy egyszeri pluszadminisztr\u00e1ci\u00f3s feladatot jelent az \u00e9rintett v\u00e1llalkoz\u00e1soknak. Emellett a 2025. janu\u00e1rj\u00e1ban esetleg m\u00e1r kibocs\u00e1tott \u00e1f\u00e1s sz\u00e1ml\u00e1k korrekci\u00f3j\u00e1r\u00f3l is gondoskodniuk kell.<\/p>\n\n\n\n

A nyugt\u00e1kat nyugton kell hagyni<\/strong><\/h2>\n\n\n\n

M\u00e1s a helyzet a nyugt\u00e1k eset\u00e9ben. A NAV oldal\u00e1n ezzel kapcsolatban a k\u00f6vetkez\u0151 t\u00e1j\u00e9koztat\u00e1s olvashat\u00f3<\/a>: \u201eAz ad\u00f3alany \u00e1ltal 2025. \u00e9vben az alanyi ad\u00f3mentess\u00e9g visszamen\u0151leges v\u00e1laszt\u00e1s\u00e1ig (nyomtatv\u00e1nnyal, p\u00e9nzt\u00e1rg\u00e9ppel vagy sz\u00e1m\u00edt\u00f3g\u00e9ppel) kibocs\u00e1tott nyugt\u00e1kat m\u00f3dos\u00edtani nem sz\u00fcks\u00e9ges, ezzel egy\u00fctt az ilyen nyugt\u00e1val k\u00eds\u00e9rt term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sek, szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sok ut\u00e1n ad\u00f3t meg\u00e1llap\u00edtani, bevallani \u00e9s fizetni nem kell, kiv\u00e9ve az olyan \u00fcgyleteket, melyek sor\u00e1n az ad\u00f3alany nem j\u00e1rhat el alanyi ad\u00f3mentes min\u0151s\u00e9g\u00e9ben\u201d.<\/p>\n\n\n\n

Ehhez \u00e9rdemes egy kis magyar\u00e1zatot f\u0171zni. A fogyaszt\u00f3v\u00e9delmi t\u00f6rv\u00e9ny szerint a term\u00e9k elad\u00e1si \u00e1rak\u00e9nt \u00e9s egys\u00e9g\u00e1rak\u00e9nt, illetve a szolg\u00e1ltat\u00e1s d\u00edjak\u00e9nt a fogyaszt\u00f3 \u00e1ltal t\u00e9nylegesen fizetend\u0151, az \u00e1ltal\u00e1nos forgalmi ad\u00f3t \u00e9s egy\u00e9b k\u00f6telez\u0151 terheket is tartalmaz\u00f3 \u00e1rat kell felt\u00fcntetni. Vagyis a fogyaszt\u00f3val (mag\u00e1nszem\u00e9llyel) brutt\u00f3ban \u00e1llapodik meg az elad\u00f3, \u00edgy a vev\u0151knek nem j\u00e1r vissza az \u00e1ltaluk finansz\u00edrozott \u00e1fa. Mivel az ad\u00f3jogviszony az elad\u00f3 \u00e9s az \u00e1llam k\u00f6z\u00f6tt \u00e1ll fenn, az alanyi mentess\u00e9gre vonatkoz\u00f3 szab\u00e1lyok visszamen\u0151leges hat\u00e1ly\u00fa m\u00f3dos\u00edt\u00e1s\u00e1val \u2013 a fenti NAV \u00e1ll\u00e1sfoglal\u00e1st is figyelembe v\u00e9ve \u2013 az \u00e1llam lemondott az \u00e9rintett v\u00e1llalkoz\u00e1sok \u00e1ltal az \u00e9v elej\u00e9t\u0151l ki\u00e1ll\u00edtott nyugt\u00e1k \u00e1fatartalm\u00e1r\u00f3l.<\/p>\n\n\n\n

Egy\u00e9b v\u00e1ltoz\u00e1sok az alanyi ad\u00f3mentess\u00e9g szab\u00e1lyoz\u00e1s\u00e1ban<\/strong><\/h2>\n\n\n\n

A 2025-\u00f6s ad\u00f3t\u00f6rv\u00e9ny-v\u00e1ltoz\u00e1sok kapcs\u00e1n kor\u00e1bban m\u00e1r \u00edrtunk arr\u00f3l, hogy az uni\u00f3s szab\u00e1lyoknak megfelel\u0151en 2025-t\u0151l m\u00e1s tekintetben is \u00e1talakult az alanyi ad\u00f3mentess\u00e9g szab\u00e1lyoz\u00e1sa. Ennek \u00e9rtelm\u00e9ben az EU-ban sz\u00e9khellyel rendelkez\u0151 ad\u00f3alany meghat\u00e1rozott felt\u00e9telek mellett olyan tag\u00e1llamban is alanyi ad\u00f3mentess\u00e9get v\u00e1laszthat, ahol nem telepedett le. P\u00e9ld\u00e1ul Magyarorsz\u00e1gon.<\/p>\n","protected":false},"excerpt":{"rendered":"

A sz\u00e1ml\u00e1kkal szemben nem kell korrig\u00e1lni a m\u00e1r ki\u00e1ll\u00edtott nyugt\u00e1kat.<\/p>\n","protected":false},"author":1028,"featured_media":12607,"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-12606","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\/2025\/01\/afa-alanyi-adomentesseg-nyugta-korrekcio.jpg","author_info":{"display_name":"G\u00f6tz 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