{"id":15132,"date":"2026-02-10T16:25:51","date_gmt":"2026-02-10T15:25:51","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15132"},"modified":"2026-02-10T16:27:40","modified_gmt":"2026-02-10T15:27:40","slug":"nincs-2025-globe-nyomtatvany","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/nincs-2025-globe-nyomtatvany\/","title":{"rendered":"Rendelet m\u00e1r van \u2013 de hol a 2025-\u00f6s GLOBE nyomtatv\u00e1ny?"},"content":{"rendered":"\n<p><strong>A 2024 volt az els\u0151 olyan \u00e9v, amikor a <\/strong><a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\"><strong>glob\u00e1lis minimumad\u00f3<\/strong><\/a><strong>(GloBE) alanyainak az ad\u00f3\u00e9v v\u00e9g\u00e9ig <\/strong><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/globe-adatlap-nav-tervezet-megjelenes\/\"><strong>be kellett jelentkezni\u00fck az ad\u00f3hat\u00f3s\u00e1g fel\u00e9<\/strong><\/a><strong>. A 2025-\u00f6s ad\u00f3\u00e9vre vonatkoz\u00f3an a jogalkot\u00f3 m\u00e1r laz\u00edtott a szab\u00e1lyokon: a <\/strong><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/elfogadott-2025-tavaszi-adocsomag\/\"><strong>2025-\u00f6s tavaszi ad\u00f3csomag r\u00e9szek\u00e9nt<\/strong><\/a><strong> a hat\u00e1rid\u0151 az ad\u00f3\u00e9v utols\u00f3 napj\u00e1t k\u00f6vet\u0151 m\u00e1sodik h\u00f3nap utols\u00f3 napj\u00e1ra m\u00f3dosult, azaz 2026. m\u00e1rcius 2-\u00e1ra (tekintettel arra, hogy febru\u00e1r 28. h\u00e9tv\u00e9g\u00e9re esik). Ehhez a m\u00f3dos\u00edtott hat\u00e1rid\u0151h\u00f6z \u00faj nyomtatv\u00e1ny is tartozna \u2013 ugyanakkor nyomtatv\u00e1nytervezetet az ad\u00f3hat\u00f3s\u00e1g m\u00e9g nem tette k\u00f6zz\u00e9.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-4a0c4484f74e26c4b18932044d35b1c8\" id=\"h-bovul-a-globe-bejelentes-adattartalma-2025-tol\" style=\"color:#ab0e1e\"><strong>B\u0151v\u00fcl a GloBE bejelent\u00e9s adattartalma 2025-t\u0151l<\/strong><\/h2>\n\n\n\n<p>A janu\u00e1rban megjelent NGM rendelet tartalmazza a GloBE-hoz kapcsol\u00f3d\u00f3 bejelent\u00e9si, bevall\u00e1si \u00e9s ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9gek r\u00e9szletes v\u00e9grehajt\u00e1si szab\u00e1lyait. A rendelet egyik \u00fajdons\u00e1ga, hogy jelent\u0151sen kib\u0151v\u00edti a bejelent\u00e9s sor\u00e1n szolg\u00e1ltatand\u00f3 adatok k\u00f6r\u00e9t.<\/p>\n\n\n\n<p>M\u00edg kor\u00e1bban a bejelent\u00e9s els\u0151sorban az anyav\u00e1llalatra, valamint a magyar csoporttagokra vonatkoz\u00f3, viszonylag sz\u0171k adattartalomra terjedt ki, 2025-t\u0151l a bejelent\u00e9st beny\u00fajt\u00f3 szervezetnek m\u00e1r az al\u00e1bbiakr\u00f3l is r\u00e9szletes inform\u00e1ci\u00f3t kell megadnia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mely csoporttag vallja be \u00e9s fizeti meg az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leget,<\/li>\n\n\n\n<li>ki teljes\u00edti a kieg\u00e9sz\u00edt\u0151 ad\u00f3val kapcsolatos adatszolg\u00e1ltat\u00e1st,<\/li>\n\n\n\n<li>ki teljes\u00edti az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3 bevall\u00e1s\u00e1t \u00e9s megfizet\u00e9s\u00e9t,<\/li>\n\n\n\n<li>mely csoporttag viseli az IIR- \u00e9s az UTPR-ad\u00f3val kapcsolatos adminisztrat\u00edv k\u00f6telezetts\u00e9geket,<\/li>\n\n\n\n<li>valamint a belf\u00f6ldi k\u00f6z\u00f6s v\u00e1llalkoz\u00e1snak vagy k\u00f6z\u00f6s v\u00e1llalkoz\u00e1scsoportnak min\u0151s\u00fcl\u0151 ad\u00f3z\u00f3k adatait.<\/li>\n<\/ul>\n\n\n\n<p>A szab\u00e1lyoz\u00e1s ugyanakkor tov\u00e1bbra is lehet\u0151s\u00e9get ad arra, hogy a csoporttagok a nyomtatv\u00e1nyt d\u00f6nt\u00e9s\u00fck szerint k\u00fcl\u00f6n-k\u00fcl\u00f6n adj\u00e1k be, vagy a csoporton bel\u00fcl kijel\u00f6ljenek egy szervezetet, amely a bejelent\u00e9st az \u00f6sszes belf\u00f6ldi csoporttag nev\u00e9ben megteszi. A k\u00f6z\u00f6s beny\u00fajt\u00e1s azonban m\u00e1r nem puszt\u00e1n adminisztrat\u00edv egyszer\u0171s\u00edt\u00e9s: az \u00faj rendelet ehhez tov\u00e1bbi k\u00f6telezetts\u00e9geket is t\u00e1rs\u00edt, p\u00e9ld\u00e1ul el\u0151\u00edrja, hogy ebben az esetben az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leg bevall\u00e1s\u00e1t is a kijel\u00f6lt helyi szervezetnek kell teljes\u00edtenie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-e61892ce40693d0200d872dec795d02c\" id=\"h-kozeleg-a-hatarido-de-globe-nyomtatvany-meg-nincs\" style=\"color:#ab0e1e\"><strong>K\u00f6zeleg a hat\u00e1rid\u0151, de GloBE nyomtatv\u00e1ny m\u00e9g nincs<\/strong><\/h2>\n\n\n\n<p>Az el\u0151\u00edrt adattartalom b\u0151v\u00fcl\u00e9se gyakorlati probl\u00e9m\u00e1t is okoz: b\u00e1r a r\u00e9szletszab\u00e1lyokat r\u00f6gz\u00edt\u0151 rendelet m\u00e1r hat\u00e1lyos a 2025-\u00f6s bejelent\u00e9sre, az \u00faj k\u00f6vetelm\u00e9nyekhez igazod\u00f3 bejelent\u0151 nyomtatv\u00e1nyt az ad\u00f3hat\u00f3s\u00e1g eddig nem tette k\u00f6zz\u00e9.<\/p>\n\n\n\n<p>A nyomtatv\u00e1ny hi\u00e1nya \u2013 a hat\u00e1rid\u0151 k\u00f6zeledt\u00e9vel \u2013 \u00e9rthet\u0151 m\u00f3don bizonytalans\u00e1got jelent az \u00e9rintett ad\u00f3z\u00f3k sz\u00e1m\u00e1ra, k\u00fcl\u00f6n\u00f6sen az\u00e9rt, mert a bejelent\u00e9si k\u00f6telezetts\u00e9g azokn\u00e1l is fenn\u00e1ll, akiknek 2025-re t\u00e9nylegesen nem keletkezik kieg\u00e9sz\u00edt\u0151ad\u00f3-fizet\u00e9si k\u00f6telezetts\u00e9g\u00fck (p\u00e9ld\u00e1ul a 15% feletti t\u00e9nyleges ad\u00f3kulcs vagy mentess\u00e9g miatt). A bejelent\u00e9st r\u00e1ad\u00e1sul \u00e9vente meg kell tenni, \u00edgy azok sem mentes\u00fclnek, akik ezt m\u00e1r a 2024-es \u00e9vben teljes\u00edtett\u00e9k.<\/p>\n\n\n\n<p>\u00c9rdemes teh\u00e1t id\u0151ben elkezdeni a felk\u00e9sz\u00fcl\u00e9st: azonos\u00edtani az \u00e9rintett belf\u00f6ldi csoporttagokat, \u00f6sszegy\u0171jteni a sz\u00fcks\u00e9ges adatokat, \u00e9s meghozni a d\u00f6nt\u00e9st a bejelent\u00e9s m\u00f3dj\u00e1r\u00f3l. Amint az ad\u00f3hat\u00f3s\u00e1g k\u00f6zz\u00e9teszi a 2025-\u00f6s nyomtatv\u00e1nyt, a csoportoknak gyorsan kell majd cselekedni\u00fck, hogy a bejelent\u00e9st a 2026. m\u00e1rcius 2-i hat\u00e1rid\u0151ig teljes\u00edthess\u00e9k.<\/p>\n\n\n\n<p><em><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/atstrukturalasok-felvasarlasok-es-tranzakcios-adotervezes\/globalis-minimumado-tanacsadas\/\">Az Andersen glob\u00e1lis minimumad\u00f3val kapcsolatos szolg\u00e1ltat\u00e1sai>><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A janu\u00e1ri NGM\u2011rendelet kib\u0151v\u00edtette a GloBE bejelent\u00e9si k\u00f6telezetts\u00e9get, amelynek k\u00f6zeleg a hat\u00e1rideje, mik\u00f6zben a 2025\u2011\u00f6s nyomtatv\u00e1ny m\u00e9g nem el\u00e9rhet\u0151.<\/p>\n","protected":false},"author":1028,"featured_media":15133,"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-15132","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\/2026\/02\/GloBE-nyomtatvany-hianya-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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Rendelet m\u00e1r van \u2013 de hol a 2025-\u00f6s GLOBE nyomtatv\u00e1ny?<\/title>\n<meta name=\"description\" content=\"A janu\u00e1ri NGM\u2011rendelet b\u0151v\u00edtette a GloBE bejelent\u00e9si k\u00f6telezetts\u00e9get. K\u00f6zeleg a hat\u00e1rid\u0151, mik\u00f6zben a 2025\u2011\u00f6s nyomtatv\u00e1ny m\u00e9g nem el\u00e9rhet\u0151.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/hirek\/nincs-2025-globe-nyomtatvany\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rendelet m\u00e1r van \u2013 de hol a 2025-\u00f6s GLOBE nyomtatv\u00e1ny?\" \/>\n<meta property=\"og:description\" content=\"A janu\u00e1ri NGM\u2011rendelet b\u0151v\u00edtette a GloBE bejelent\u00e9si k\u00f6telezetts\u00e9get. K\u00f6zeleg a hat\u00e1rid\u0151, mik\u00f6zben a 2025\u2011\u00f6s nyomtatv\u00e1ny m\u00e9g nem el\u00e9rhet\u0151.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/nincs-2025-globe-nyomtatvany\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-10T15:25:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-10T15:27:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/02\/GloBE-nyomtatvany-hianya-2026.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\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"G\u00f6tz Attila\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/\"},\"author\":{\"name\":\"G\u00f6tz Attila\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\"},\"headline\":\"Rendelet m\u00e1r van \u2013 de hol a 2025-\u00f6s GLOBE nyomtatv\u00e1ny?\",\"datePublished\":\"2026-02-10T15:25:51+00:00\",\"dateModified\":\"2026-02-10T15:27:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/\"},\"wordCount\":682,\"image\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/GloBE-nyomtatvany-hianya-2026.jpg\",\"keywords\":[\"slider\"],\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/\",\"name\":\"Rendelet m\u00e1r van \u2013 de hol a 2025-\u00f6s GLOBE nyomtatv\u00e1ny?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/nincs-2025-globe-nyomtatvany\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/GloBE-nyomtatvany-hianya-2026.jpg\",\"datePublished\":\"2026-02-10T15:25:51+00:00\",\"dateModified\":\"2026-02-10T15:27:40+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\"},\"description\":\"A janu\u00e1ri NGM\u2011rendelet b\u0151v\u00edtette a GloBE bejelent\u00e9si k\u00f6telezetts\u00e9get. 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