{"id":14198,"date":"2025-10-16T13:28:12","date_gmt":"2025-10-16T11:28:12","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=14198"},"modified":"2025-10-16T13:30:50","modified_gmt":"2025-10-16T11:30:50","slug":"globalis-minimumado-eloleg-nyomtatvany-tervezet","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globalis-minimumado-eloleg-nyomtatvany-tervezet\/","title":{"rendered":"Megjelent a glob\u00e1lis minimumad\u00f3 el\u0151legbevall\u00e1s nyomtatv\u00e1ny-tervezet"},"content":{"rendered":"\n

A NAV k\u00f6zz\u00e9tette annak a nyomtatv\u00e1nynak a tervezet\u00e9t, amelyen az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leggel \u00e9rintett belf\u00f6ldi csoporttagok a 2024. \u00e9vi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leg\u00fcket bevallhatj\u00e1k.<\/strong><\/p>\n\n\n\n

Mivel a glob\u00e1lis minimumad\u00f3<\/a> szab\u00e1lyok hat\u00e1lya al\u00e1 tartoz\u00f3 belf\u00f6ldi csoporttagok \u2013 vagy a nev\u00fckben elj\u00e1r\u00f3 kijel\u00f6lt helyi szervezet \u2013 a 2024-es \u00fczleti \u00e9vre tekintettel 2025. november 20. napj\u00e1ig k\u00f6telesek beny\u00fajtani az ad\u00f3el\u0151leg-bevall\u00e1st, a hat\u00e1rid\u0151h\u00f6z k\u00f6zeledve egyre nagyobb probl\u00e9m\u00e1t jelentett, hogy az ad\u00f3hat\u00f3s\u00e1g nem tett k\u00f6zz\u00e9 ilyen formanyomtatv\u00e1nyt. A nyomtatv\u00e1ny n\u00e9lk\u00fcl ugyanis csak tal\u00e1lgatni lehetett arr\u00f3l, pontosan milyen adatokat sz\u00fcks\u00e9ges majd megadniuk az \u00e9rintett ad\u00f3z\u00f3knak.<\/p>\n\n\n\n

A formanyomtatv\u00e1ny \u00e9s a hozz\u00e1 tartoz\u00f3 kit\u00f6lt\u00e9si \u00fatmutat\u00f3 megjelen\u00e9s\u00e9vel a csoporttagok nagyobb biztons\u00e1ggal kezdhetnek hozz\u00e1 a bevall\u00e1s el\u0151k\u00e9sz\u00edt\u00e9s\u00e9hez. Az ad\u00f3el\u0151leg \u00f6sszeg\u00e9t a NAV<\/a> kieg\u00e9sz\u00edt\u0151 ad\u00f3 bev\u00e9teli sz\u00e1ml\u00e1ira lehet majd teljes\u00edteni utal\u00e1ssal, forint, eur\u00f3 vagy amerikai doll\u00e1r p\u00e9nznemben.<\/p>\n\n\n\n

A bevall\u00e1st \u2013 a glob\u00e1lis minimumad\u00f3 adatlaphoz<\/a> hasonl\u00f3an \u2013 az ONYA fel\u00fclet\u00e9n kell majd bek\u00fcldeni.<\/p>\n\n\n\n

Jelenleg \u00fagy t\u0171nik, hogy a bevall\u00e1son felt\u00fcntetend\u0151 adatok k\u00f6re meglehet\u0151sen sz\u0171kk\u00f6r\u0171. Az \u00e9rintett csoporttagoknak a nyomtatv\u00e1nyon az ad\u00f3\u00e9vre v\u00e1rhat\u00f3an fizetend\u0151 elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3 \u00f6sszeg\u00e9t kell felt\u00fcntetni\u00fck. Ez ugyanakkor azt jelenti, hogy azoknak az ad\u00f3z\u00f3knak, akik nem \u00e9lhetnek mentess\u00e9g alkalmaz\u00e1s\u00e1val, november 20-\u00e1ig el kell v\u00e9gezni\u00fck az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti, r\u00e9szletes t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9k- \u00e9s kieg\u00e9sz\u00edt\u0151ad\u00f3-sz\u00e1m\u00edt\u00e1sokat.<\/p>\n\n\n\n

Ugyanakkor azoknak a csoporttagoknak, amelyek mentes\u00fclnek az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leg megfizet\u00e9s\u00e9re al\u00f3l, nyilatkozniuk kell a mentess\u00e9g ok\u00e1r\u00f3l. A mentess\u00e9gek pontos felt\u00e9telei azonban tov\u00e1bbra sem ismertek, mivel a glob\u00e1lis minimumad\u00f3 t\u00f6rv\u00e9ny egy miniszteri rendeletre b\u00edzta a mentess\u00e9gre vonatkoz\u00f3 r\u00e9szletes szab\u00e1lyok meghat\u00e1roz\u00e1s\u00e1t. Rendelet hi\u00e1ny\u00e1ban azok az ad\u00f3z\u00f3k, akik potenci\u00e1lisan jogosultak lehetnek valamilyen mentess\u00e9gre, tov\u00e1bbra sem rendelkeznek a bevall\u00e1s megfelel\u0151 kit\u00f6lt\u00e9s\u00e9hez sz\u00fcks\u00e9ges inform\u00e1ci\u00f3kkal, \u00e9s k\u00e9nytelenek v\u00e1rni a r\u00e9szletszab\u00e1lyok megjelen\u00e9s\u00e9re.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leggel \u00e9rintett belf\u00f6ldi csoporttagok ezen vallhatj\u00e1k be a 2024. \u00e9vi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leg\u00fcket.<\/p>\n","protected":false},"author":1028,"featured_media":14199,"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-14198","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\/10\/globalais-minimumado-eloleg-nyomtatvany-tervezet.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nItt a glob\u00e1lis minimumad\u00f3 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