{"id":12852,"date":"2025-03-12T20:25:00","date_gmt":"2025-03-12T19:25:00","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12852"},"modified":"2025-05-07T15:43:49","modified_gmt":"2025-05-07T13:43:49","slug":"nav-2025-ellenorzesi-terv-andersen","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/nav-2025-ellenorzesi-terv-andersen\/","title":{"rendered":"Megjelent a NAV 2025-\u00f6s ellen\u0151rz\u00e9si terve"},"content":{"rendered":"\n<p><strong>Az ad\u00f3hat\u00f3s\u00e1g egy m\u00e1rcius 11-\u00e9n tartott sajt\u00f3esem\u00e9ny keret\u00e9ben ismertette ez \u00e9vre vonatkoz\u00f3 ellen\u0151rz\u00e9si strat\u00e9gi\u00e1j\u00e1t. Ha \u00f6sszehasonl\u00edtjuk a tavalyi \u00e9s idei ellen\u0151rz\u00e9si tervet, azt l\u00e1thatjuk, hogy a szervezet munkat\u00e1rsai \u00f6sszess\u00e9g\u00e9ben prec\u00edzebb kiv\u00e1laszt\u00e1si mechanizmusokat k\u00edv\u00e1nnak alkalmazni, \u00e9s a digit\u00e1lis adatvagyon fokozottabb kihaszn\u00e1l\u00e1s\u00e1ra t\u00f6rekednek.<\/strong><\/p>\n\n\n\n<p>Az al\u00e1bbiakban pontokba szedve foglaljuk \u00f6ssze <a href=\"https:\/\/nav.gov.hu\/print\/sajtoszoba\/hirek\/NAV-ellenorzesek_2025-ben\">a NAV 2025-\u00f6s ellen\u0151rz\u00e9si terv\u00e9nek<\/a> l\u00e9nyeges elemeit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adategyeztetesi-eljaras-nav\/\">\u00daj jogint\u00e9zm\u00e9nynek sz\u00e1m\u00edt az adategyeztet\u00e9si elj\u00e1r\u00e1s<\/a>, amely m\u00e1r az ellen\u0151rz\u00e9si tervben is megjelenik. Az elj\u00e1r\u00e1s az ad\u00f3z\u00f3k \u00e1ltal teljes\u00edtett bevall\u00e1sok \u00e9s a NAV rendelkez\u00e9s\u00e9re \u00e1ll\u00f3 adatok k\u00f6z\u00f6tti ellentmond\u00e1sok \u00f6nk\u00e9ntes rendez\u00e9s\u00e9re ir\u00e1nyul. Ha az ad\u00f3z\u00f3 nem oldja fel az elt\u00e9r\u00e9seket, jogk\u00f6vet\u00e9si vizsg\u00e1latra vagy ad\u00f3ellen\u0151rz\u00e9sre sz\u00e1m\u00edthat.<\/li>\n\n\n\n<li>A kiemelt \u00e9s legnagyobb ad\u00f3teljes\u00edtm\u00e9ny\u0171 ad\u00f3z\u00f3k ellen\u0151rz\u00e9se kapcs\u00e1n id\u00e9n a tavalyi tervben megjelent c\u00e9lokhoz k\u00e9pest \u00fajdons\u00e1g, hogy az ad\u00f3hat\u00f3s\u00e1g <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/transzferar-szolgaltatasok\/\">a kapcsolt felek k\u00f6z\u00f6tt alkalmazott \u00e1raz\u00e1s viszonylat\u00e1ban<\/a> kifejezetten a kock\u00e1zatos \u00fcgy\u00e9letekre \u00e9s <strong>az alacsony nyeres\u00e9get el\u00e9r\u0151 korl\u00e1tozott kock\u00e1zat\u00fa (rutin) gy\u00e1rt\u00e1si, forgalmaz\u00e1si vagy szolg\u00e1ltat\u00e1si tev\u00e9kenys\u00e9get v\u00e9gz\u0151k ellen\u0151rz\u00e9s\u00e9re<\/strong> k\u00edv\u00e1n f\u00f3kusz\u00e1lni.<\/li>\n\n\n\n<li>A megalakul\u00e1st k\u00f6vet\u0151 egy \u00e9ven bel\u00fcl kiugr\u00f3 forgalomn\u00f6veked\u00e9st mutat\u00f3 v\u00e1llalkoz\u00e1sok, az internetes tartalomszolg\u00e1ltat\u00f3k is sz\u00e1m\u00edthatnak arra, hogy megb\u00edz\u00f3levelet k\u00e9zbes\u00edtenek sz\u00e1mukra.<\/li>\n\n\n\n<li>Az idei tervben tematikus feladatk\u00e9nt neves\u00edtik a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">glob\u00e1lis minimumad\u00f3t<\/a> \u00e9rint\u0151en a 2024. \u00e9vi lefedett ad\u00f3k (vagyis a t\u00e1rsas\u00e1gi ad\u00f3, innov\u00e1ci\u00f3s j\u00e1rul\u00e9k, energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3) ellen\u0151rz\u00e9s\u00e9t. Kiemelt figyelmet k\u00edv\u00e1nnak ford\u00edtani az ad\u00f3zott eredm\u00e9nyt \u00e9s ad\u00f3k\u00f6telezetts\u00e9geket \u00e9rint\u0151 sz\u00e1mviteli elsz\u00e1mol\u00e1s \u00e9s az elhat\u00e1rolt vesztes\u00e9g vizsg\u00e1lat\u00e1ra.<\/li>\n\n\n\n<li>Az importtev\u00e9kenys\u00e9ggel kapcsolatos ad\u00f3ellen\u0151rz\u00e9sek nem csak a term\u00e9kimport tev\u00e9kenys\u00e9get v\u00e9gz\u0151kre, hanem a <strong>k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151kre<\/strong> is ki fognak terjedni. Ut\u00f3bbi szem\u00e9lyi k\u00f6r a nem megb\u00edzhat\u00f3 \u00e9s nem kock\u00e1zatos import\u00e1l\u00f3 eset\u00e9ben v\u00e9gzett <strong><a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/partnerellenorzes-afa\/\">partnerellen\u0151rz\u00e9si k\u00f6telezetts\u00e9g\u00fckkel<\/a> <\/strong>\u00f6sszef\u00fcgg\u00e9sben sz\u00e1m\u00edthatnak az ad\u00f3hat\u00f3s\u00e1g megjelen\u00e9s\u00e9re.<\/li>\n\n\n\n<li>A <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/bizalmi-vagyonkezeles\/\">bizalmi vagyonkezel\u00e9ssel <\/a>\u00e9rintettek rendeltet\u00e9sellenes joggyakorl\u00e1shoz kapcsol\u00f3d\u00f3 ellen\u0151rz\u00e9sre sz\u00e1m\u00edthatnak. Tov\u00e1bb\u00e1 a hat\u00f3s\u00e1g vizsg\u00e1lni k\u00edv\u00e1nja a vagyonrendel\u00e9ssel megval\u00f3s\u00edtott fedezetelvon\u00e1sokat is.<\/li>\n\n\n\n<li>A v\u00e1mellen\u0151rz\u00e9sek kapcs\u00e1n \u00faj elem, hogy a k\u00f6rnyezetv\u00e9delmi kereskedelempolitikai int\u00e9zked\u00e9sek v\u00e9grehajt\u00e1s\u00e1ra is hangs\u00falyt k\u00edv\u00e1nnak helyezni, \u00edgy a fluortartalm\u00fa \u00fcvegh\u00e1zhat\u00e1s\u00fa g\u00e1zok visszaszor\u00edt\u00e1sa \u00e9s <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/karbonvam-cbam-andersen-adoszotar\/\">az import\u00e1ruk karbonintenzit\u00e1s\u00e1t ellens\u00falyoz\u00f3 mechanizmusra (CBAM)<\/a> is.<\/li>\n\n\n\n<li>V\u00e9gezet\u00fcl \u00e9rdemes kiemelni azt is, hogy a term\u00e9kek helyes \u00e1ruoszt\u00e1lyoz\u00e1s\u00e1nak ellen\u0151rz\u00e9s\u00e9re sz\u00e1m\u00edthatnak az \u00faj gazd\u00e1lkod\u00f3k \u00e9s az \u00faj term\u00e9kk\u00f6r\u00f6kkel keresked\u0151k.<\/li>\n<\/ul>\n\n\n\n<p><strong>Az ad\u00f3hat\u00f3s\u00e1ggal szembeni v\u00e9dekez\u00e9s az ad\u00f3elj\u00e1r\u00e1si szab\u00e1lyokb\u00f3l ad\u00f3d\u00f3an akkor a leghat\u00e9konyabb, ha m\u00e1r a megb\u00edz\u00f3lev\u00e9l k\u00e9zbes\u00edt\u00e9s\u00e9t\u0151l gondoskodnak a gazd\u00e1lkod\u00f3k a szakmai k\u00e9pviseletr\u0151l. Mivel az ad\u00f3hat\u00f3s\u00e1g egyre c\u00e9lzottabb \u00e9s pontosabb vizsg\u00e1latokat vezet, er\u0151sen aj\u00e1nlott szak\u00e9rt\u0151 ig\u00e9nybev\u00e9tele m\u00e1r az elj\u00e1r\u00e1s korai szakaszaiban is. Amennyiben seg\u00edts\u00e9gre van sz\u00fcks\u00e9ge, az ad\u00f3peres \u00e9s az ad\u00f3elj\u00e1r\u00e1sokkal foglalkoz\u00f3 csapatunk k\u00e9szs\u00e9ggel \u00e1ll rendelkez\u00e9s\u00fckre.<\/strong><\/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 has-custom-font-size has-medium-font-size\"><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:#6f1313\">L\u00c9PJEN KAPCSOLATBA VEL\u00dcNK!<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Az ad\u00f3hat\u00f3s\u00e1g idei strat\u00e9gi\u00e1ja az adatvagyon hat\u00e9kony felhaszn\u00e1l\u00e1s\u00e1ra, az ellen\u0151rz\u00e9si tapasztalatok be\u00e9p\u00edt\u00e9s\u00e9re \u00e9s az ad\u00f3z\u00f3i \u00e9letutak nyomon k\u00f6vet\u00e9s\u00e9re alapoz.<\/p>\n","protected":false},"author":1028,"featured_media":12860,"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-12852","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\/03\/nav-2025-ellenorzesi-terv-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 v27.4 (Yoast SEO v27.4) - 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