{"id":12982,"date":"2025-04-16T14:32:21","date_gmt":"2025-04-16T12:32:21","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12982"},"modified":"2025-04-16T14:50:16","modified_gmt":"2025-04-16T12:50:16","slug":"kozpontilag-benyujthato-globalis-minimumado-bevallas-202","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/kozpontilag-benyujthato-globalis-minimumado-bevallas-202\/","title":{"rendered":"2026-t\u00f3l k\u00f6zpontilag lesz beny\u00fajthat\u00f3 a glob\u00e1lis minimumad\u00f3 bevall\u00e1sa"},"content":{"rendered":"\n

Az Eur\u00f3pai Uni\u00f3 Tan\u00e1csa 2025. \u00e1prilis 14-\u00e9n fogadta el a DAC9 ir\u00e1nyelvet, amely m\u00f3dos\u00edtja a k\u00f6zigazgat\u00e1si egy\u00fcttm\u0171k\u00f6d\u00e9sr\u0151l sz\u00f3l\u00f3 uni\u00f3s ir\u00e1nyelvet (Directive on Administrative Cooperation \u2013 DAC). Az ir\u00e1nyelv kiterjeszti az egy\u00fcttm\u0171k\u00f6d\u00e9st \u00e9s az inform\u00e1ci\u00f3cser\u00e9t az ad\u00f3hat\u00f3s\u00e1gok k\u00f6z\u00f6tt, hogy a multinacion\u00e1lis v\u00e1llalatcsoportok sz\u00e1m\u00e1ra egyszer\u0171bb\u00e9 v\u00e1ljanak a glob\u00e1lis minimumad\u00f3hoz (GloBE) <\/a>kapcsol\u00f3d\u00f3 adminisztrat\u00edv k\u00f6telezetts\u00e9gek.<\/strong><\/p>\n\n\n\n

A DAC9 ir\u00e1nyelv c\u00e9lja<\/strong><\/p>\n\n\n\n

A DAC9 ir\u00e1nyelv<\/a> az OECD \u00e1ltal kidolgozott glob\u00e1lis ad\u00f3reform uni\u00f3s szint\u0171 v\u00e9grehajt\u00e1s\u00e1nak egy \u00fajabb l\u00e9p\u00e9se. A nemzetk\u00f6zi meg\u00e1llapod\u00e1s c\u00e9lja a t\u00e1rsas\u00e1gi ad\u00f3kulcsok k\u00f6z\u00f6tti verseny visszaszor\u00edt\u00e1sa, az ad\u00f3alap-er\u00f3zi\u00f3 \u00e9s a nyeres\u00e9g\u00e1tcsoportos\u00edt\u00e1s cs\u00f6kkent\u00e9se a k\u00fcl\u00f6nb\u00f6z\u0151 joghat\u00f3s\u00e1gok k\u00f6z\u00f6tt, valamint annak biztos\u00edt\u00e1sa, hogy a legnagyobb v\u00e1llalatcsoportok megfizess\u00e9k a 15%-os glob\u00e1lis minimumad\u00f3t.<\/p>\n\n\n\n

Ahogy arr\u00f3l m\u00e1r kor\u00e1bban is \u00edrtunk, az ir\u00e1nyelv c\u00e9lja<\/a> a v\u00e1llalatcsoportok adminisztrat\u00edv terheinek cs\u00f6kkent\u00e9se az\u00e1ltal, hogy lehet\u0151v\u00e9 teszi a glob\u00e1lis minimumad\u00f3val kapcsolatos bevall\u00e1s k\u00f6zponti beny\u00fajt\u00e1s\u00e1t. Ez azt jelenti, hogy a glob\u00e1lis minimumad\u00f3 bevall\u00e1st a v\u00e1llalatcsoport egyik csoporttagja ny\u00fajtan\u00e1 be az eg\u00e9sz csoportra, ahelyett, hogy minden csoporttag k\u00fcl\u00f6n-k\u00fcl\u00f6n tenne eleget e k\u00f6telezetts\u00e9gnek a saj\u00e1t ad\u00f3hat\u00f3s\u00e1g\u00e1n\u00e1l. Az ir\u00e1nyelv emellett egys\u00e9ges bevall\u00e1si nyomtatv\u00e1nyt vezetne be az Eur\u00f3pai Uni\u00f3 eg\u00e9sz ter\u00fclet\u00e9n, illetve kiterjeszten\u00e9 a tag\u00e1llamok k\u00f6z\u00f6tti automatikus inform\u00e1ci\u00f3cser\u00e9t a glob\u00e1lis minimumad\u00f3val kapcsolatos adatokra is. Mindez jelent\u0151s adminisztrat\u00edv k\u00f6nny\u00edt\u00e9st jelentene az \u00e9rintett c\u00e9gcsoportok sz\u00e1m\u00e1ra.<\/p>\n\n\n\n

Adatszolg\u00e1ltat\u00e1si folyamat \u00e9s hat\u00e1rid\u0151k a DAC9 ir\u00e1nyelv alapj\u00e1n<\/strong><\/p>\n\n\n\n

A bevall\u00e1s el\u0151sz\u00f6r a jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9gnek eleget tev\u0151 csoporttag nemzeti ad\u00f3hat\u00f3s\u00e1g\u00e1hoz fut be, majd a feldolgoz\u00e1st k\u00f6vet\u0151en az ad\u00f3hat\u00f3s\u00e1g tov\u00e1bb\u00edtja azt a t\u00f6bbi \u00e9rintett ad\u00f3hat\u00f3s\u00e1gnak. A tov\u00e1bb\u00edt\u00e1sra f\u0151szab\u00e1ly szerint h\u00e1rom h\u00f3nap \u00e1ll rendelkez\u00e9sre, m\u00edg az \u00e1tmeneti \u00e9vben \u2013 azaz a glob\u00e1lis minimumad\u00f3 alkalmaz\u00e1s\u00e1nak els\u0151 \u00e9v\u00e9ben \u2013 ez a hat\u00e1rid\u0151 hat h\u00f3napra hosszabbodik.<\/p>\n\n\n\n

A DAC9 ir\u00e1nyelv az Eur\u00f3pai Uni\u00f3 Hivatalos Lapj\u00e1ban t\u00f6rt\u00e9n\u0151 k\u00f6zz\u00e9t\u00e9telt k\u00f6vet\u0151 napon l\u00e9p hat\u00e1lyba. A tag\u00e1llamoknak legk\u00e9s\u0151bb 2025. december 31-ig kell \u00e1t\u00fcltetni\u00fck az ir\u00e1nyelvet a nemzeti jogrendj\u00fckbe, tekintettel arra, hogy az els\u0151 bevall\u00e1s, adatszolg\u00e1ltat\u00e1s hat\u00e1rideje 2026. j\u00fanius 30. Ez azt jelenti, hogy az illet\u00e9kes ad\u00f3hat\u00f3s\u00e1gok k\u00f6z\u00f6tti els\u0151 inform\u00e1ci\u00f3cser\u00e9nek 2026. december 31-ig kell megval\u00f3sulnia.<\/p>\n\n\n\n

Nemzetk\u00f6zi kitekint\u00e9s \u2013 a GIR MCAA<\/strong><\/p>\n\n\n\n

Az eur\u00f3pai jogalkot\u00e1si folyamattal p\u00e1rhuzamosan az OECD is dolgozik a nemzetk\u00f6zi inform\u00e1ci\u00f3csere \u00e9s a k\u00f6zpontos\u00edtott adatszolg\u00e1ltat\u00e1s kialak\u00edt\u00e1s\u00e1n. 2025. janu\u00e1r 15-\u00e9n az Inclusive Framework k\u00f6zz\u00e9tette<\/a> a glob\u00e1lis minimumad\u00f3 inform\u00e1ci\u00f3s bevall\u00e1sra (GIR) vonatkoz\u00f3 multilater\u00e1lis egyezm\u00e9ny sz\u00f6veg\u00e9t (GIR MCAA). Ez a meg\u00e1llapod\u00e1s \u2013 a DAC9 ir\u00e1nyelvhez hasonl\u00f3an \u2013 lehet\u0151v\u00e9 tenn\u00e9 a glob\u00e1lis minimumad\u00f3 bevall\u00e1s k\u00f6zponti beny\u00fajt\u00e1s\u00e1t, jelent\u0151sen cs\u00f6kkentve ezzel a glob\u00e1lis minimumad\u00f3 hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalatcsoportok adminisztrat\u00edv terheit.<\/p>\n\n\n\n

Ugyanakkor am\u00edg az ad\u00f3hat\u00f3s\u00e1gok k\u00f6z\u00f6tti egy\u00fcttm\u0171k\u00f6d\u00e9s \u00e9s inform\u00e1ci\u00f3csere az Eur\u00f3pai Uni\u00f3 tag\u00e1llamai k\u00f6z\u00f6tt egys\u00e9gesen megval\u00f3sul, a nemzetk\u00f6zi adatszolg\u00e1ltat\u00e1s csak azon joghat\u00f3s\u00e1gok k\u00f6z\u00f6tt t\u00f6rt\u00e9nhetne meg, amelyek csatlakoznak a GIR MCAA-hoz. Emiatt, ha egy v\u00e1llalatcsoport az Eur\u00f3pai Uni\u00f3n k\u00edv\u00fcli joghat\u00f3s\u00e1gban is rendelkezik csoporttaggal, \u00e9s az adott joghat\u00f3s\u00e1g nem \u00edrja al\u00e1 a multilater\u00e1lis egyezm\u00e9nyt, a v\u00e1llalatcsoportnak tov\u00e1bbra is fenn\u00e1llhat a k\u00f6telezetts\u00e9ge helyi szint\u0171 bevall\u00e1sok beny\u00fajt\u00e1s\u00e1ra.<\/p>\n\n\n\n

Szerz\u0151: Borsay Enik\u0151 (szenior ad\u00f3tan\u00e1csad\u00f3)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Az EU Tan\u00e1csa elfogadta a DAC9 ir\u00e1nyelvet, amely egyszer\u0171bb\u00e9 teszi a GloBE-hoz kapcsol\u00f3d\u00f3 adminisztrat\u00edv k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9t.<\/p>\n","protected":false},"author":1028,"featured_media":12983,"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-12982","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\/04\/globe-dac9-fejlemenyek.jpg","author_info":{"display_name":"G\u00f6tz 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