{"id":14843,"date":"2025-12-16T14:03:03","date_gmt":"2025-12-16T13:03:03","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=14843"},"modified":"2025-12-16T15:33:37","modified_gmt":"2025-12-16T14:33:37","slug":"uj-transzferar-rendelet-tervezet-2025","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/uj-transzferar-rendelet-tervezet-2025\/","title":{"rendered":"K\u00fcsz\u00f6b\u00f6n az \u00faj transzfer\u00e1r-rendelet megjelen\u00e9se"},"content":{"rendered":"\n<p><strong>Az \u00faj transzfer\u00e1r-rendelet megalkot\u00e1sa nem meglep\u0151 fejlem\u00e9ny, tekintettel arra, hogy a jelenlegi szab\u00e1lyoz\u00e1s m\u00e9g 2017-ben l\u00e9pett hat\u00e1lyba, lev\u00e1ltva a kor\u00e1bbi, 2009-es rendeletet. A tervezet 2025. december 10-ig t\u00e1rsadalmi egyeztet\u00e9s alatt \u00e1llt, \u00e9s v\u00e1rhat\u00f3an m\u00e9g 2025 folyam\u00e1n kihirdetik. A szab\u00e1lyoz\u00e1s f\u0151 ir\u00e1nyvonala egy\u00e9rtelm\u0171en az <a href=\"https:\/\/www.oecd.org\/en\/topics\/transfer-pricing.html\">OECD Transzfer\u00e1r Ir\u00e1nyelvekhez<\/a> val\u00f3 tov\u00e1bbi k\u00f6zel\u00edt\u00e9s, k\u00fcl\u00f6n\u00f6s tekintettel az ad\u00f3hat\u00f3s\u00e1gi kock\u00e1zatelemz\u00e9s \u00e9s az ellen\u0151rizhet\u0151s\u00e9g er\u0151s\u00edt\u00e9s\u00e9re.<\/strong><\/p>\n\n\n\n<p class=\"has-white-color has-text-color has-background has-link-color wp-elements-d6678fc5dce3354192d4f7cf863a8a46\" style=\"background-color:#ab0e1e;font-size:14px\"><strong><em>Cikkaj\u00e1nl\u00f3<\/em><\/strong>: <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/ev-vegi-transzferar-kiigazitasok-2026\/\">F\u00f3kuszban az \u00e9v v\u00e9gi transzfer\u00e1r-kiigaz\u00edt\u00e1sok<\/a><\/p>\n\n\n\n<p>A jogalkot\u00f3i sz\u00e1nd\u00e9k kett\u0151s. Egyr\u00e9szt bizonyos ter\u00fcleteken adminisztrat\u00edv k\u00f6nny\u00edt\u00e9sek jelennek meg, m\u00e1sr\u00e9szt azon \u00fcgyletek eset\u00e9ben, amelyek tov\u00e1bbra is dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g al\u00e1 esnek, a nyilv\u00e1ntart\u00e1sok tartalmi m\u00e9lys\u00e9ge \u00e9s r\u00e9szletezetts\u00e9ge \u00e9rezhet\u0151en n\u00f6vekszik. A tervezet alapj\u00e1n az al\u00e1bbiakban felsoroljuk a fontosabb szab\u00e1lyv\u00e1ltoz\u00e1sokat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-409c3f2cdb254770e1fad940b17fd4dc\" id=\"0-a-nyilv%C3%A1ntart%C3%A1s-k%C3%A9sz%C3%ADt%C3%A9si-k%C3%B6telezetts%C3%A9g-alakul%C3%A1sa-\" style=\"color:#ab0e1e\"><strong>A nyilv\u00e1ntart\u00e1s-k\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9g alakul\u00e1sa<\/strong><\/h2>\n\n\n\n<p>Az \u00faj transzfer\u00e1r-rendelet egyik legfontosabb v\u00e1ltoz\u00e1sa a dokument\u00e1ci\u00f3s \u00e9rt\u00e9khat\u00e1rok emel\u00e9se. A <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/transzferar-helyi-dokumentum\/\">helyi dokumentum<\/a> k\u00e9sz\u00edt\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 \u00e9rt\u00e9khat\u00e1r a jelenlegi 100 milli\u00f3 forintr\u00f3l 150 milli\u00f3 forintra emelkedne. A <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/transzferar-fodokumentum\/\">f\u0151dokumentum<\/a> k\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9g ezzel p\u00e1rhuzamosan kiz\u00e1r\u00f3lag azokban az ad\u00f3\u00e9vekben \u00e1llna fenn, amelyekben az ad\u00f3z\u00f3 kapcsolt \u00fcgyleteinek szok\u00e1sos piaci \u00e1ron sz\u00e1m\u00edtott \u00e9ves \u00f6ssz\u00e9rt\u00e9ke meghaladja az 500 milli\u00f3 forintot.<\/p>\n\n\n\n<p>A k\u00f6lts\u00e9g\u00e1tterhel\u00e9sek vonatkoz\u00e1s\u00e1ban fennmarad a dokument\u00e1ci\u00f3s mentess\u00e9g, de kiz\u00e1r\u00f3lag a nett\u00f3 500 milli\u00f3 forintot meg nem halad\u00f3 ad\u00f3\u00e9vi ellen\u00e9rt\u00e9kig, \u00e9s csak a rendeletben meghat\u00e1rozott felt\u00e9telek teljes\u00fcl\u00e9se eset\u00e9n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-bb1a12a7fb64b745267b78b00f7a8706\" id=\"1-adminisztrat%C3%ADv-jelleg%C5%B1-szab%C3%A1lyok-v%C3%A1ltoz%C3%A1sa-\" style=\"color:#ab0e1e\"><strong>Adminisztrat\u00edv jelleg\u0171 szab\u00e1lyok v\u00e1ltoz\u00e1sa<\/strong><\/h2>\n\n\n\n<p>A nyilv\u00e1ntart\u00e1sok nyelve tekintet\u00e9ben szigor\u00edt\u00e1s jelenik meg: a transzfer\u00e1r-nyilv\u00e1ntart\u00e1s a j\u00f6v\u0151ben a magyar mellett kiz\u00e1r\u00f3lag angol nyelven k\u00e9sz\u00edthet\u0151 el. Egy\u00e9b idegen nyelv\u0171 dokument\u00e1ci\u00f3 elfogad\u00e1s\u00e1ra nem lesz lehet\u0151s\u00e9g.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-3e714f2b9cbb2012b849154a30aa08f9\" id=\"2-a-helyi-dokumentum-tartalmi-k%C3%B6vetelm%C3%A9nyeinek-szigorod%C3%A1sa-\" style=\"color:#ab0e1e\"><strong>A helyi dokumentum tartalmi k\u00f6vetelm\u00e9nyeinek szigorod\u00e1sa<\/strong><\/h2>\n\n\n\n<p>Az \u00faj transzfer\u00e1r-rendelet er\u0151sebben \u00f6sszekapcsolja a helyi dokumentumot a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1s r\u00e9szek\u00e9nt teljes\u00edtend\u0151 <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/transzferar-adatszolgaltatas\/\">transzfer\u00e1r-adatszolg\u00e1ltat\u00e1ssal<\/a>. A helyi dokumentumban k\u00f6telez\u0151en fel kell t\u00fcntetni a kapcsolt \u00fcgylet azon megnevez\u00e9s\u00e9t, amely alatt az ad\u00f3z\u00f3 az adott tranzakci\u00f3t a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1s\u00e1ban szerepelteti, valamint az ahhoz kapcsol\u00f3d\u00f3 jellemz\u0151 TE\u00c1OR-k\u00f3dot is. Ennek eredm\u00e9nyek\u00e9nt a dokument\u00e1ci\u00f3 \u00e9s az adatszolg\u00e1ltat\u00e1s k\u00f6z\u00f6tti adatkonzisztencia az ad\u00f3hat\u00f3s\u00e1g sz\u00e1m\u00e1ra k\u00f6zvetlen\u00fcl ellen\u0151rizhet\u0151v\u00e9 v\u00e1lik.<\/p>\n\n\n\n<p>A funkcion\u00e1lis elemz\u00e9s jelent\u0151s\u00e9ge tov\u00e1bb n\u0151. Immateri\u00e1lis javak eset\u00e9ben k\u00f6telez\u0151v\u00e9 v\u00e1lik a r\u00e9szletes DEMPE-elemz\u00e9s k\u00e9sz\u00edt\u00e9se, m\u00edg p\u00e9nz\u00fcgyi \u00e9s nem p\u00e9nz\u00fcgyi szolg\u00e1ltat\u00e1sokn\u00e1l a szolg\u00e1ltat\u00e1s ig\u00e9nybe vev\u0151j\u00e9n\u00e9l a hasznoss\u00e1gi teszt bemutat\u00e1sa is k\u00f6telez\u0151 tartalmi elemm\u00e9 v\u00e1lik.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-176da5e041413030ed1d8594b1ea73e3\" id=\"3-szegment%C3%A1l%C3%A1s-%C3%A9s-%C3%B6sszevonhat%C3%B3s%C3%A1g-\" style=\"color:#ab0e1e\"><strong>Szegment\u00e1l\u00e1s \u00e9s \u00f6sszevonhat\u00f3s\u00e1g<\/strong><\/h2>\n\n\n\n<p>A j\u00f6vedelmez\u0151s\u00e9gi mutat\u00f3k \u00e9s a sz\u00e1mviteli rendszer k\u00f6z\u00f6tti kapcsolat bemutat\u00e1s\u00e1t az \u00faj transzfer\u00e1r-rendelet szigor\u00fabban szab\u00e1lyozza. A bev\u00e9teleket \u00e9s k\u00f6lts\u00e9geket k\u00f6telez\u0151en fel kell osztani kapcsolt \u00e9s nem kapcsolt \u00fcgyletekre oly m\u00f3don, hogy ne maradjon fel nem osztott t\u00e9tel.<\/p>\n\n\n\n<p>Az \u00f6sszevonhat\u00f3s\u00e1gi szab\u00e1lyok egy\u00e9rtelm\u0171bb\u00e9 v\u00e1lnak: a gy\u00e1rt\u00e1si, forgalmaz\u00e1si, szolg\u00e1ltat\u00e1si \u00e9s p\u00e9nz\u00fcgyi \u00fcgyletek, valamint az immateri\u00e1lis eszk\u00f6z\u00f6kkel kapcsolatos tranzakci\u00f3k egym\u00e1ssal nem vonhat\u00f3k \u00f6ssze, m\u00e9g akkor sem, ha gazdas\u00e1gilag szorosan kapcsol\u00f3dnak.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-98b5e90bfaad17c0ef3ee22c58380e75\" id=\"4-adatb%C3%A1zis-kutat%C3%A1s-%C3%A9s-f%C3%B6ldrajzi-sz%C5%B1r%C3%A9s-az-%C3%BAj-transzfer%C3%A1r-rendelet-alapj%C3%A1n-\" style=\"color:#ab0e1e\"><strong>Adatb\u00e1zis-kutat\u00e1s \u00e9s f\u00f6ldrajzi sz\u0171r\u00e9s az \u00faj transzfer\u00e1r-rendelet alapj\u00e1n<\/strong><\/h2>\n\n\n\n<p>A rendelet jogszab\u00e1lyi szintre emeli az eddig ad\u00f3hat\u00f3s\u00e1gi ir\u00e1nymutat\u00e1sk\u00e9nt alkalmazott adatb\u00e1zis-kutat\u00e1si elveket. Magyar tesztelt f\u00e9l eset\u00e9n els\u0151dlegesen Magyarorsz\u00e1g min\u0151s\u00fcl \u00f6sszehasonl\u00edt\u00f3 f\u00f6ldrajzi ter\u00fcletnek, amely kiz\u00e1r\u00f3lag meghat\u00e1rozott sorrendben b\u0151v\u00edthet\u0151 el\u0151sz\u00f6r a V4, majd a V11 orsz\u00e1gokra, v\u00e9gs\u0151 soron az Eur\u00f3pai Uni\u00f3ra. A k\u00e9t egym\u00e1st k\u00f6vet\u0151 \u00e9vben vagy a vizsg\u00e1lt \u00e9vek t\u00f6bbs\u00e9g\u00e9ben vesztes\u00e9ges t\u00e1rsas\u00e1gok kiz\u00e1r\u00e1sa az \u00f6sszehasonl\u00edt\u00f3 mint\u00e1b\u00f3l k\u00f6telez\u0151.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-139ed6b39f71f32ed26e70890c249047\" id=\"5-alacsony-hozz%C3%A1adott-%C3%A9rt%C3%A9k%C5%B1-szolg%C3%A1ltat%C3%A1sok-\" style=\"color:#ab0e1e\"><strong>Alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171 szolg\u00e1ltat\u00e1sok<\/strong><\/h2>\n\n\n\n<p>Az alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171 szolg\u00e1ltat\u00e1sok szab\u00e1lyoz\u00e1sa az OECD ir\u00e1nyelvekhez igazodik. A rendelet nem TESZOR-k\u00f3dok alapj\u00e1n hat\u00e1rozza meg e szolg\u00e1ltat\u00e1sokat, hanem tartalmi felt\u00e9telek ment\u00e9n. Amennyiben a szolg\u00e1ltat\u00e1s megfelel ezeknek a felt\u00e9teleknek, \u00e9s a kapcsol\u00f3d\u00f3 haszonkulcs nem haladja meg az 5 sz\u00e1zal\u00e9kot, egyszer\u0171s\u00edtett helyi dokumentum k\u00e9sz\u00edthet\u0151.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-a304fd20e3397c30da6dbdf91ddeaf34\" id=\"6-%C3%BAj-transzfer%C3%A1r-rendelet-hat%C3%A1ly-%C3%A9s-felk%C3%A9sz%C3%BCl%C3%A9s-\" style=\"color:#ab0e1e\"><strong>\u00daj transzfer\u00e1r-rendelet: hat\u00e1ly \u00e9s felk\u00e9sz\u00fcl\u00e9s<\/strong><\/h2>\n\n\n\n<p>Az \u00faj transzfer\u00e1r-rendelet f\u0151szab\u00e1ly szerint a 2026-ban kezd\u0151d\u0151 ad\u00f3\u00e9vre alkalmazand\u00f3, azonban az ad\u00f3z\u00f3 v\u00e1laszt\u00e1sa alapj\u00e1n m\u00e1r a 2025-ben kezd\u0151d\u0151 ad\u00f3\u00e9vre is alkalmazhat\u00f3. B\u00e1r az \u00e9rt\u00e9khat\u00e1r-emel\u00e9sek egyes esetekben cs\u00f6kkenthetik az adminisztrat\u00edv terheket, az \u00e9rintett \u00fcgyletek dokument\u00e1l\u00e1sa l\u00e9nyegesen t\u00f6bb el\u0151k\u00e9sz\u00edt\u00e9st \u00e9s m\u00e9lyebb elemz\u00e9st ig\u00e9nyel. Tekintettel arra, hogy az ad\u00f3hat\u00f3s\u00e1g ellen\u0151rz\u00e9si f\u00f3kusz\u00e1ban tov\u00e1bbra is kiemelt helyen szerepel a transzfer\u00e1raz\u00e1s, a felk\u00e9sz\u00fcl\u00e9s halogat\u00e1sa kifejezetten kock\u00e1zatos megk\u00f6zel\u00edt\u00e9s.<\/p>\n\n\n\n<p><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/transzferar-szolgaltatasok\/\"><em>Az Andersen Ad\u00f3tan\u00e1csad\u00f3 Zrt. transzfer\u00e1r-tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sai ezen az oldalon \u00e9rhet\u0151k el.<\/em><\/a><\/p>\n\n\n\n<div style=\"height:32px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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\"><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:#ab0e1e\"><strong>L\u00e9pjen kapcsolatba vel\u00fcnk!<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A szab\u00e1lyoz\u00e1s f\u0151 ir\u00e1nyvonala egy\u00e9rtelm\u0171en az OECD Transzfer\u00e1r Ir\u00e1nyelvekhez val\u00f3 tov\u00e1bbi k\u00f6zel\u00edt\u00e9s, k\u00fcl\u00f6n\u00f6s tekintettel az ad\u00f3hat\u00f3s\u00e1gi kock\u00e1zatelemz\u00e9s \u00e9s az ellen\u0151rizhet\u0151s\u00e9g er\u0151s\u00edt\u00e9s\u00e9re.<\/p>\n","protected":false},"author":1028,"featured_media":14844,"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-14843","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\/12\/uj-transzferar-rendelet-tervezet-2026.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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