{"id":12665,"date":"2025-02-14T11:25:38","date_gmt":"2025-02-14T10:25:38","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12665"},"modified":"2025-09-14T12:27:22","modified_gmt":"2025-09-14T10:27:22","slug":"nav-fokozodo-tp-ellenorzesek","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/nav-fokozodo-tp-ellenorzesek\/","title":{"rendered":"Fokoz\u00f3d\u00f3 transzfer\u00e1r-ellen\u0151rz\u00e9sek: t\u0171pontosan c\u00e9loz a NAV"},"content":{"rendered":"\n<p><strong>Egyre gyakoribbak itthon a <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/transzferar-szolgaltatasok\/\">transzfer\u00e1rral kapcsolatos ad\u00f3ellen\u0151rz\u00e9sek<\/a>, amelyek alapj\u00e1t a c\u00e9gek sz\u00e1m\u00e1ra 2022-t\u0151l el\u0151\u00edrt struktur\u00e1lt adatszolg\u00e1ltat\u00e1s jelenti. M\u00e1r a NAV tavalyi ellen\u0151rz\u00e9si terv\u00e9ben is kiemelt helyet kapott a transzfer\u00e1r, \u00e9s minden jel arra mutat, hogy az ad\u00f3hat\u00f3s\u00e1g tov\u00e1bb fokozza ez ir\u00e1ny\u00fa tev\u00e9kenys\u00e9g\u00e9t. Ezt t\u00e1masztja al\u00e1, hogy az orsz\u00e1gban t\u00f6bb helyen is transzfer\u00e1r szak\u00e9rt\u0151i oszt\u00e1lyokat hoz l\u00e9tre, amelyekhez folyamatosan toborozza a revizorokat.<\/strong><\/p>\n\n\n\n<p>Magyarorsz\u00e1gon k\u00f6zel 20 ezer c\u00e9get \u00e9rint a transzfer\u00e1r dokument\u00e1ci\u00f3 k\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9g, vagyis a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/kapcsolt-vallalkozas\/\">kapcsolt v\u00e1llalkoz\u00e1sok<\/a> k\u00f6z\u00f6tti \u00fcgyletek nyilv\u00e1ntart\u00e1s\u00e1ra vonatkoz\u00f3 szab\u00e1lyoz\u00e1s. <a href=\"https:\/\/telex.hu\/nevertek\/2023\/06\/01\/vallalati-adozas-uj-nav-transzferarazas-dokumentacio-szabalyok-keves-ideje-van-a-cegeknek\">2022-t\u0151l jelent\u0151s v\u00e1ltoz\u00e1sok l\u00e9ptek \u00e9letbe ezen a t\u00e9ren<\/a>. Ezek l\u00e9nyege, hogy <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/transzferar-adatszolgaltatas\/\">a transzfer\u00e1raz\u00e1shoz kapcsol\u00f3d\u00f3an az \u00fcgylet \u00e9s partnerszint\u0171 adatokat imm\u00e1r a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1sban is k\u00f6z\u00f6lni kell<\/a>, \u00edgy a c\u00e9geknek a kor\u00e1bbiakhoz k\u00e9pest sokkal \u00f6sszetettebb \u00e9s struktur\u00e1ltabb adatszolg\u00e1ltat\u00e1st kell beny\u00fajtaniuk az ad\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9re.<\/p>\n\n\n\n<p><strong>Hat\u00e9kony ellen\u0151rz\u00e9si eszk\u00f6zzel b\u0151v\u00fclt a NAV fegyvert\u00e1ra<\/strong><\/p>\n\n\n\n<p>A transzfer\u00e1r adatok struktur\u00e1lt \u00f6sszegy\u0171jt\u00e9s\u00e9vel egy \u00faj, t\u0171pontos ellen\u0151rz\u00e9si eszk\u00f6z ker\u00fclt a magyar ad\u00f3hat\u00f3s\u00e1g birtok\u00e1ba, amely ezen a m\u00f3don friss adatokhoz jut arr\u00f3l, hogy az adott ipar\u00e1g szerepl\u0151i milyen \u00e1raz\u00e1st haszn\u00e1lnak, illetve milyen j\u00f6vedelmez\u0151s\u00e9gre \u00e9s nyeres\u00e9gre tesznek szert tev\u00e9kenys\u00e9g\u00fck sor\u00e1n. Ez lehet\u0151s\u00e9get teremt a keresztellen\u0151rz\u00e9sekre, a rendszerszer\u0171 hib\u00e1k felt\u00e1r\u00e1s\u00e1ra, mik\u00f6zben t\u00e1mogatja a kock\u00e1zatelemz\u00e9st, vagyis \u00f6sszess\u00e9g\u00e9ben jelent\u0151sen hozz\u00e1j\u00e1rul az ellen\u0151rz\u00e9si tev\u00e9kenys\u00e9g hat\u00e9konyabb\u00e1 t\u00e9tel\u00e9hez. A NAV erre alapozva m\u00e1r arra is k\u00e9pes, hogy automatikusan, algoritmusok alkalmaz\u00e1s\u00e1val sz\u0171rje ki a be\u00e9rkezett adatokb\u00f3l a norm\u00e1list\u00f3l elt\u00e9r\u0151 \u00e1raz\u00e1s\u00fa \u00e9s volumen\u0171 tranzakci\u00f3kat.<\/p>\n\n\n\n<p><strong>Egyre gyakoribbak a transzfer\u00e1r-ellen\u0151rz\u00e9sek<\/strong><\/p>\n\n\n\n<p>A szab\u00e1lym\u00f3dos\u00edt\u00e1s bevezet\u00e9s\u00e9nek els\u0151 \u00e9ve l\u00e9nyeg\u00e9ben t\u00fcrelmi id\u0151szaknak sz\u00e1m\u00edtott, ami azt jelentette, hogy a jelent\u0151sebb <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adokulonbozet\/\">ad\u00f3k\u00fcl\u00f6nb\u00f6zetek<\/a> felt\u00e1r\u00e1sa kiv\u00e9tel\u00e9vel az adatszolg\u00e1ltat\u00e1s hib\u00e1i \u00e9s esetleges bels\u0151 ellentmond\u00e1sai \u00f6nmagukban nem eredm\u00e9nyeztek b\u00edrs\u00e1got. Ez az id\u0151szak azonban v\u00e9get \u00e9rt, ami az ellen\u0151rz\u00e9sek sz\u00e1m\u00e1nak felfut\u00e1s\u00e1b\u00f3l \u00e9s az alkalmazott szankci\u00f3kb\u00f3l egy\u00e9rtelm\u0171en kider\u00fcl. A NAV nem csup\u00e1n megtanulta feldolgozni a be\u00e9rkez\u0151 adatokat \u00e9s haszn\u00e1lni az \u00faj ellen\u0151rz\u00e9si eszk\u00f6zt, de el\u0151szeretettel \u00e9l is vele.<\/p>\n\n\n\n<p>Az adatok, az adatelemz\u00e9si m\u00f3dszertan \u00e9s a technol\u00f3gia teh\u00e1t rendelkez\u00e9sre \u00e1ll, de az ad\u00f3hat\u00f3s\u00e1g emellett szak\u00e9rt\u0151i \u00e1llom\u00e1ny fejleszt\u00e9s\u00e9re is komoly energi\u00e1kat ford\u00edt. Ezt t\u00e1masztja al\u00e1, hogy folyamatosan toborozza az ad\u00f3ellen\u0151r\u00f6ket, akik az orsz\u00e1g t\u00f6bb pontj\u00e1n (Budapesten, Miskolcon \u00e9s Sz\u00e9kesfeh\u00e9rv\u00e1rott) alakul\u00f3 transzfer\u00e1r szak\u00e9rt\u0151i oszt\u00e1lyok k\u00f6tel\u00e9k\u00e9ben fognak dolgozni.<\/p>\n\n\n\n<p><strong>Valamennyi tranzakci\u00f3 c\u00e9lkeresztben van<\/strong><\/p>\n\n\n\n<p>Az \u00e9rintett c\u00e9gek visszajelz\u00e9sei alapj\u00e1n kijelenthet\u0151, hogy az ad\u00f3hat\u00f3s\u00e1g az \u00faj ellen\u0151rz\u00e9si eszk\u00f6z birtok\u00e1ban m\u00e1r nem csup\u00e1n a nagyobb, sokmilli\u00e1rdos \u00fcgyletekre f\u00f3kusz\u00e1l. A struktur\u00e1lt adatszolg\u00e1ltat\u00e1sra \u00e9p\u00fcl\u0151 kock\u00e1zatelemz\u00e9snek k\u00f6sz\u00f6nhet\u0151en l\u00e9nyeg\u00e9ben valamennyi tranzakci\u00f3 a c\u00e9lkeresztben van. Az is megfigyelhet\u0151, hogy az adatszolg\u00e1ltat\u00e1s min\u0151s\u00e9g\u00e9nek vizsg\u00e1lata mellett az ad\u00f3ellen\u0151r\u00f6k igyekeznek m\u00e9lyebben meg\u00e9rteni az \u00fcgyleteket \u00e9s karakteriz\u00e1lni az abban r\u00e9sztvev\u0151 feleket, valamint a nemzetk\u00f6zi szakirodalom \u00e9s \u00edt\u00e9lkez\u00e9si gyakorlatalapj\u00e1n megfogalmazni meg\u00e1llap\u00edt\u00e1saikat.<\/p>\n\n\n\n<p>Fontos kiemelni azt is, hogy szinte biztosra vehet\u0151 a megb\u00edz\u00f3lev\u00e9l k\u00e9zbes\u00edt\u00e9se, ha egy kapcsolt v\u00e1llalkoz\u00e1s \u00fagy is k\u00f6vetkezetesen vesztes\u00e9gesen m\u0171k\u00f6dik, hogy a v\u00e1llalatcsoport \u00f6sszess\u00e9g\u00e9ben nyeres\u00e9ges. Ez kor\u00e1bban is az ellen\u0151rz\u00e9st kiv\u00e1lt\u00f3 f\u0151 okok k\u00f6z\u00f6tt szerepelt, a szab\u00e1lyv\u00e1ltoz\u00e1s \u00f3ta azonban az ad\u00f3hat\u00f3s\u00e1g m\u00e9g nagyobb s\u00fallyal kezeli ezt a t\u00e9ny\u00e1ll\u00e1st.<\/p>\n\n\n\n<p>Ami az egyes ipar\u00e1gakat illeti, az eddigi tapasztalatok alapj\u00e1n az aut\u00f3ipari besz\u00e1ll\u00edt\u00f3k az \u00e1tlagn\u00e1l nagyobb figyelmet kapnak a transzfer\u00e1r-ellen\u0151rz\u00e9sek sor\u00e1n. Ezen fel\u00fcl a gy\u00f3gyszeripari \u00e9s a feldolgoz\u00f3ipari c\u00e9gek ker\u00fclnek gyakrabban a c\u00e9lkeresztbe, ahogy azok a magyar c\u00e9gek is, amelyek disztrib\u00fatorokkal rendelkeznek k\u00fclf\u00f6ldi orsz\u00e1gokban. Ilyenkor az ad\u00f3hat\u00f3s\u00e1g a magyar entit\u00e1s \u00e9s a disztrib\u00fator viszonylat\u00e1ban els\u0151sorban azt vizsg\u00e1lja, hogy mik\u00e9nt kezelik az ut\u00f3bbi karakteriz\u00e1ci\u00f3j\u00e1t.<\/p>\n\n\n\n<p><strong>Szigor\u00fabb szankci\u00f3k<\/strong><\/p>\n\n\n\n<p>2023 \u00f3ta a kapcsol\u00f3d\u00f3 b\u00edrs\u00e1gt\u00e9telek is jelent\u0151sen szigorodtak, amelyek imm\u00e1r k\u00fcl\u00f6n-k\u00fcl\u00f6n nyilv\u00e1ntart\u00e1sonk\u00e9nt, l\u00e9nyeg\u00e9ben \u00fcgyletenk\u00e9nt is kiszabhat\u00f3k. A nyilv\u00e1ntart\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9nek elmarad\u00e1sa eset\u00e9n a b\u00edrs\u00e1g m\u00e9rt\u00e9ke 5 milli\u00f3 forint, ami ism\u00e9telt jogs\u00e9rt\u00e9s eset\u00e9n 10 milli\u00f3 forintra emelkedhet. S\u0151t, ezek a t\u00e9telek ad\u00f3\u00e9venk\u00e9nt ak\u00e1r t\u00f6bbsz\u00f6r is kiszabhat\u00f3k. Ehhez j\u00f6n hozz\u00e1 az ad\u00f3k\u00fcl\u00f6nb\u00f6zet meg\u00e1llap\u00edt\u00e1sa eset\u00e9n kir\u00f3hat\u00f3 b\u00edrs\u00e1g (a k\u00fcl\u00f6nb\u00f6zet 50 sz\u00e1zal\u00e9k\u00e1ig) \u00e9s a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/kesedelmi-potlek\/\">k\u00e9sedelmi p\u00f3tl\u00e9k<\/a>. A szankci\u00f3s csomag \u00edgy \u00f6sszess\u00e9g\u00e9ben komoly elrettent\u0151 er\u0151vel b\u00edr.<\/p>\n\n\n\n<p><strong>Nemzetk\u00f6zi kitekint\u00e9s<\/strong><\/p>\n\n\n\n<p>A 2022-ben bevezetett szab\u00e1lyoz\u00e1s a koncepci\u00f3 alapjait tekintve nem sz\u00e1m\u00edt magyar saj\u00e1toss\u00e1gnak. Ezt a megold\u00e1st \u2013 elt\u00e9r\u0151 param\u00e9terekkel \u00e9s hat\u00e1rid\u0151kkel \u2013 m\u00e1s orsz\u00e1gokban, \u00edgy p\u00e9ld\u00e1ul Lengyelorsz\u00e1gban is alkalmazz\u00e1k. A magyar szab\u00e1lyoz\u00e1s nemzetk\u00f6zi \u00f6sszehasonl\u00edt\u00e1sban az adatszolg\u00e1ltat\u00e1s r\u00e9szletezetts\u00e9ge, illetve az egy\u00e9b elv\u00e1r\u00e1sok tekintet\u00e9ben a k\u00f6zepesen szigor\u00fa kateg\u00f3ri\u00e1ba sorolhat\u00f3. Az el\u0151bb eml\u00edtett lengyel gyakorlat p\u00e9ld\u00e1ul sokkal r\u00e9szletesebb adatszolg\u00e1ltat\u00e1st \u00edr el\u0151 a c\u00e9gek sz\u00e1m\u00e1ra. R\u00e1ad\u00e1sul sok m\u00e1s orsz\u00e1ggal ellent\u00e9tben haz\u00e1nkban tov\u00e1bbra sem kell beny\u00fajtani a r\u00e9szletes transzfer\u00e1r dokument\u00e1ci\u00f3t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Egyre gyakoribbak a transzfer\u00e1r ad\u00f3ellen\u0151rz\u00e9sek, amelyek alapj\u00e1t a c\u00e9gek sz\u00e1m\u00e1ra 2022-t\u0151l el\u0151\u00edrt struktur\u00e1lt adatszolg\u00e1ltat\u00e1s jelenti.<\/p>\n","protected":false},"author":1028,"featured_media":12666,"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-12665","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\/02\/nav-fokozodo-tp-ellenorzesek.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 v27.2) - 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ad\u00f3ellen\u0151rz\u00e9sek, amelyek alapj\u00e1t a c\u00e9gek sz\u00e1m\u00e1ra 2022-t\u0151l el\u0151\u00edrt struktur\u00e1lt adatszolg\u00e1ltat\u00e1s jelenti.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/nav-fokozodo-tp-ellenorzesek\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-14T10:25:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-14T10:27:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hu.andersen.com\/wp-content\/uploads\/2025\/02\/nav-fokozodo-tp-ellenorzesek.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1640\" \/>\n\t<meta property=\"og:image:height\" content=\"780\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"G\u00f6tz Attila\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" 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