{"id":15139,"date":"2026-02-11T10:39:30","date_gmt":"2026-02-11T09:39:30","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15139"},"modified":"2026-02-23T17:06:26","modified_gmt":"2026-02-23T16:06:26","slug":"anyk-kivezetes-adobevallas","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/anyk-kivezetes-adobevallas\/","title":{"rendered":"\u00c1NYK-kivezet\u00e9s: \u00faj korszak kezd\u0151dik az ad\u00f3bevall\u00e1sokban"},"content":{"rendered":"\n<p><strong>Az \u00c1ltal\u00e1nos Nyomtatv\u00e1nykit\u00f6lt\u0151 Keretprogram (\u00c1NYK) k\u00f6zel k\u00e9t \u00e9vtizeden \u00e1t meghat\u00e1roz\u00f3 eszk\u00f6ze volt a magyar ad\u00f3bevall\u00e1si gyakorlatnak. Az elm\u00falt \u00e9vekben azonban egyre l\u00e1that\u00f3bb\u00e1 v\u00e1ltak a korl\u00e1tai: nem tudott l\u00e9p\u00e9st tartani az ad\u00f3hat\u00f3s\u00e1g adatvez\u00e9relt m\u0171k\u00f6d\u00e9s\u00e9vel \u00e9s az ad\u00f3z\u00f3k folyamatosan n\u00f6vekv\u0151 adminisztr\u00e1ci\u00f3s terheivel. A kivezet\u00e9s d\u00e1tuma imm\u00e1r hivatalos: 2026. december 31-\u00e9n megsz\u0171nik az \u00c1NYK-bevall\u00e1sok beny\u00fajt\u00e1s\u00e1nak lehet\u0151s\u00e9ge, 2027-t\u0151l pedig kiz\u00e1r\u00f3lag modern helyettes\u00edt\u0151 platformokon kereszt\u00fcl ny\u00fajthat\u00f3ak be ad\u00f3bevall\u00e1sok.<\/strong><\/p>\n\n\n\n<p>A v\u00e1ltoz\u00e1s nemcsak technol\u00f3giai friss\u00edt\u00e9st jelent, hanem szeml\u00e9letv\u00e1lt\u00e1st is: az ad\u00f3hat\u00f3s\u00e1g olyan rendszereket \u00e9p\u00edt, amelyekben a bevall\u00e1s els\u0151dlegesen adatellen\u0151rz\u00e9si \u00e9s verifik\u00e1ci\u00f3s pont, nem pedig a teljes adatk\u00f6zl\u00e9s kiindul\u00f3pontja. Ez illeszkedik az ad\u00f3hat\u00f3s\u00e1g strat\u00e9giai c\u00e9lj\u00e1hoz, amely a val\u00f3s idej\u0171 hibajelz\u00e9sre, a gyors\u00edtott \u00fcgyint\u00e9z\u00e9sre \u00e9s a cs\u00f6kkentett adminisztr\u00e1ci\u00f3ra t\u00e1maszkodik.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-7de2bb3fcbd66148b3f94f792d22ef6f\" id=\"h-miert-valt-szuksegesse-az-anyk-kivezetese\" style=\"color:#ab0e1e\"><strong>Mi\u00e9rt v\u00e1lt sz\u00fcks\u00e9gess\u00e9 az \u00c1NYK kivezet\u00e9se?<\/strong><\/h2>\n\n\n\n<p>Az \u00c1NYK t\u00f6bb okb\u00f3l is t\u00falhaladott\u00e1 v\u00e1lt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Technol\u00f3giai korl\u00e1tok:<\/strong> a program k\u00f6zel h\u00fasz \u00e9ve szolg\u00e1lja az ad\u00f3z\u00f3kat, \u00e1m a logik\u00e1ja \u00e9s adatstrukt\u00far\u00e1i nem illeszkednek az ad\u00f3hat\u00f3s\u00e1g ma m\u00e1r sokkal r\u00e9szletesebb adatig\u00e9ny\u00e9hez. Az egyre komplexebb bevall\u00e1sok \u2013 p\u00e9ld\u00e1ul a sz\u00e1mlaszint\u0171 M- \u00e9s K-lapok kezel\u00e9se \u2013 t\u00falzott fejleszt\u00e9si \u00e9s karbantart\u00e1si ig\u00e9nyt t\u00e1masztottak.<\/li>\n\n\n\n<li><strong>Korl\u00e1tozott automatiz\u00e1lhat\u00f3s\u00e1g:<\/strong> a modern v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszerekhez val\u00f3 illeszt\u00e9s, az adatforr\u00e1sok \u00f6sszehangol\u00e1sa \u00e9s a hib\u00e1k kisz\u0171r\u00e9se sok esetben manu\u00e1lis munk\u00e1t k\u00f6vetelt.<\/li>\n\n\n\n<li><strong>Offline m\u0171k\u00f6d\u00e9s:<\/strong> az \u00c1NYK telep\u00edt\u00e9st ig\u00e9nyel, nem \u00e9rhet\u0151 el mobileszk\u00f6z\u00f6kr\u0151l, \u00e9s nem egy val\u00f3s idej\u0171, online, folyamatosan friss\u00fcl\u0151 szolg\u00e1ltat\u00e1si modellre \u00e9p\u00fcl.<\/li>\n<\/ul>\n\n\n\n<p>A NAV c\u00e9lja egy olyan k\u00f6rnyezet kialak\u00edt\u00e1sa, ahol a bevall\u00e1s bead\u00e1s\u00e1hoz rendelkez\u00e9sre \u00e1ll\u00f3 adatok min\u00e9l nagyobb r\u00e9sze m\u00e1r eleve az ad\u00f3hat\u00f3s\u00e1gn\u00e1l van, \u00e9s a kit\u00f6lt\u00e9si folyamat ink\u00e1bb ellen\u0151rz\u00e9si aktusnak sz\u00e1m\u00edt, mint adatbevitelnek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-811f4ec6b515ce92ead05ae8a77fdec5\" id=\"h-anyk-kivezetes-utemterv\" style=\"color:#ab0e1e\"><strong>\u00c1NYK-kivezet\u00e9s \u00fctemterv<\/strong><\/h2>\n\n\n\n<p>Az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal nyilv\u00e1noss\u00e1gra hozott menetrend alapj\u00e1n 2026. december 31-\u00e9n v\u00e9gleg megsz\u0171nik az \u00faj ad\u00f3bevall\u00e1sok bead\u00e1s\u00e1nak lehet\u0151s\u00e9ge az \u00c1NYK-n kereszt\u00fcl. Ennek megfelel\u0151en 2027. janu\u00e1r 1-j\u00e9t\u0151l kezd\u0151d\u0151en a bevall\u00e1sokat csak modern digit\u00e1lis fel\u00fcleteken (ONYA, e\u00c1FA, M2M) lehet csak beadni.<\/p>\n\n\n\n<p>Fontos, hogy bizonyos esetekben &#8211; p\u00e9ld\u00e1ul kor\u00e1bbi id\u0151szakokat \u00e9rint\u0151 \u00f6nellen\u0151rz\u00e9sekn\u00e9l \u2013 az \u00c1NYK bizonyos funkci\u00f3i m\u00e9g megmaradnak. A f\u0151 ir\u00e1ny azonban egy\u00e9rtelm\u0171: \u00faj bevall\u00e1si \u00e9s adatk\u00fcld\u00e9si logika, \u00faj csatorn\u00e1k.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-d57e24d718f920444e8c5e8f290936c2\" id=\"h-mi-valtja-fel-az-anyk-t\" style=\"color:#ab0e1e\"><strong>Mi v\u00e1ltja fel az \u00c1NYK-t?<\/strong><\/h2>\n\n\n\n<p>A NAV h\u00e1rom f\u0151 bevall\u00e1si csatorn\u00e1t k\u00edn\u00e1l erre a c\u00e9lra a j\u00f6v\u0151ben:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-onya-online-nyomtatvanykitolto-alkalmazas\" style=\"font-size:18px\"><strong>1) ONYA: Online Nyomtatv\u00e1nykit\u00f6lt\u0151 Alkalmaz\u00e1s<\/strong><\/h3>\n\n\n\n<p>Az ONYA 2018 \u00f3ta m\u0171k\u00f6dik, \u00e9s folyamatosan b\u0151v\u00fcl, fejl\u0151dik. Ez egy els\u0151sorban mag\u00e1nszem\u00e9lyeknek \u00e9s kisebb v\u00e1llalkoz\u00e1soknak sz\u00e1nt, webes alapon m\u0171k\u00f6d\u0151 rendszer. F\u0151bb el\u0151nyei k\u00f6z\u00e9 tartozik, hogy nem ig\u00e9nyel telep\u00edt\u00e9st, \u00e9s mobileszk\u00f6z\u00f6kr\u0151l is haszn\u00e1lhat\u00f3. Jelenleg t\u00f6bb mint 150 nyomtatv\u00e1ny fajta \u00e9rhet\u0151 el rajta, \u00e9s ezek k\u00f6re folyamatosan b\u0151v\u00fcl. A felsoroltakon k\u00edv\u00fcl \u00e9rdemes kiemelni azt is, hogy integr\u00e1lt jogosults\u00e1g-ellen\u0151rz\u00e9st biztos\u00edt (pl. meghatalmaz\u00e1s megl\u00e9te).<\/p>\n\n\n\n<p>Az ONYA meg\u0151rzi a klasszikus \u201e\u0171rlap-ellen\u0151rz\u00e9s-bead\u00e1s\u201d logik\u00e1t, azonban nagy adatmennyis\u00e9g\u0171 bevall\u00e1sokn\u00e1l korl\u00e1tozottan haszn\u00e1lhat\u00f3, ez\u00e9rt a nagyv\u00e1llalatok jellemz\u0151en nem ezt az opci\u00f3t v\u00e1lasztj\u00e1k majd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-m2m-gep-gep-kapcsolaton-alapulo-bevallas\" style=\"font-size:18px\"><strong>2) M2M: g\u00e9p\u2013g\u00e9p kapcsolaton alapul\u00f3 bevall\u00e1s<\/strong><\/h3>\n\n\n\n<p>Az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/m2m-gep-gep-eafa-bevallas\/\">M2M<\/a> a legnagyobb ad\u00f3z\u00f3k \u00e9s a sok adatot kezel\u0151 rendszerek sz\u00e1m\u00e1ra k\u00e9sz\u00fclt. Itt a v\u00e1llalkoz\u00e1s saj\u00e1t szoftvere kommunik\u00e1l az ad\u00f3hat\u00f3s\u00e1g szervereivel API-n kereszt\u00fcl. Egyik legf\u0151bb el\u0151nye, hogy automatiz\u00e1lt, nagy mennyis\u00e9g\u0171 adat gyors bead\u00e1s\u00e1t teszi lehet\u0151v\u00e9. Fontos tulajdons\u00e1ga az is, hogy a NAV \u00e1ltal biztos\u00edtott m\u0171szaki mint\u00e1k alapj\u00e1n fejlesztett rendszerekkel kompatibilis. Ezzel a megold\u00e1ssal a bevall\u00e1s bead\u00e1sa ak\u00e1r teljesen automatiz\u00e1lhat\u00f3, \u00e9s az ad\u00f3hat\u00f3s\u00e1g is egy\u00e9rtelm\u0171en ebbe az ir\u00e1nyba tereli a nagy adatmennyis\u00e9ggel dolgoz\u00f3 c\u00e9geket.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-eafa-az-afabevallas-uj-rendszere\" style=\"font-size:18px\"><strong>3) e\u00c1FA: az \u00e1fabevall\u00e1s \u00faj rendszere<\/strong><\/h3>\n\n\n\n<p>Az \u00e1fabevall\u00e1sok az \u00c1NYK megsz\u0171n\u00e9se ut\u00e1n sem ker\u00fclnek \u00e1t az ONYA-ra, ezek bead\u00e1s\u00e1ra m\u00e1s csatorna, az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/eafa-rendszer\/\">e\u00c1FA-rendszer<\/a> vagy az M2M haszn\u00e1lat\u00e1t k\u00edn\u00e1lja az ad\u00f3hat\u00f3s\u00e1g. A kisebb ad\u00f3z\u00f3k ezt egy webes fel\u00fcleten is el\u00e9rhetik \u2013 korl\u00e1tozott funkci\u00f3kkal, az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal elk\u00e9sz\u00edtett kiaj\u00e1nl\u00e1s elfogad\u00e1s\u00e1nak lehet\u0151s\u00e9g\u00e9vel. A nagy adatforgalm\u00fa c\u00e9gek sz\u00e1m\u00e1ra az M2M e\u00c1FA \u00e1ll rendelkez\u00e9sre \u2013 tranzakci\u00f3alap\u00fa adattov\u00e1bb\u00edt\u00e1ssal, illetve a v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszerek \u00e9s a NAV rendszer\u00e9nek \u00f6sszek\u00f6t\u00e9s\u00e9vel.<\/p>\n\n\n\n<p>Itt kell eml\u00edt\u00e9st tenni arr\u00f3l a fontos v\u00e1ltoz\u00e1sr\u00f3l, hogy 2026. j\u00falius 1-j\u00e9t\u0151l az \u00e1fabevall\u00e1s M lapjain m\u00e1r a t\u00e9nylegesen levont \u00e1fa \u00f6sszeg\u00e9t is szerepeltetni kell, nem csup\u00e1n a sz\u00e1ml\u00e1n felt\u00fcntetett \u00f6sszegeket. Az \u00e9rintett ad\u00f3z\u00f3k r\u00e9sz\u00e9r\u0151l ez a megfelel\u00e9s komoly \u00e9s k\u00f6lts\u00e9ges fejleszt\u00e9seket ig\u00e9nyelhet. Ezek v\u00e9grehajt\u00e1sa m\u00e1r csak abb\u00f3l a szempontb\u00f3l sem rent\u00e1bilis, hogy az \u00c1NYK-kivezet\u00e9s miatt a tov\u00e1bbfejlesztett rendszer csak f\u00e9l \u00e9vig lesz haszn\u00e1lhat\u00f3. A jogalkot\u00f3i sz\u00e1nd\u00e9k itt egy\u00e9rtelm\u0171en tetten \u00e9rhet\u0151: az e\u00c1FA fel\u00e9 terelni az ad\u00f3z\u00f3kat.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-b804693c22914322a785b5de941d367a\" id=\"h-kinek-melyik-megoldas-lesz-megfelelo-az-anyk-kivezetes-utan\" style=\"color:#ab0e1e\"><strong>Kinek melyik megold\u00e1s lesz megfelel\u0151 az \u00c1NYK-kivezet\u00e9s ut\u00e1n?<\/strong><\/h2>\n\n\n\n<p>A fentiekb\u0151l kiindulva az al\u00e1bbi besorol\u00e1s t\u0171nik \u00e9szszer\u0171nek \u00e9s c\u00e9lravezet\u0151nek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kisv\u00e1llalkoz\u00e1sok, egy\u00e9ni v\u00e1llalkoz\u00f3k, eseti bevall\u00f3k:<\/strong> ONYA vagy webes e\u00c1FA<\/li>\n\n\n\n<li><strong>K\u00f6zepes v\u00e1llalkoz\u00e1sok, k\u00f6nyvel\u0151k:<\/strong> ONYA + ONYA-XML import + webes e\u00c1FA<\/li>\n\n\n\n<li><strong>Nagyv\u00e1llalatok, komplex ERP-rendszert haszn\u00e1l\u00f3k:<\/strong> M2M vagy M2M e\u00c1FA<\/li>\n\n\n\n<li><strong>Nagy sz\u00e1mlaforgalommal rendelkez\u0151 c\u00e9gek:<\/strong> M2M vagy M2M e\u00c1FA<\/li>\n<\/ul>\n\n\n\n<p>A d\u00f6nt\u00e9sn\u00e9l \u00e9rdemes figyelembe venni a bevall\u00e1si gyakoris\u00e1got, az adatmennyis\u00e9get, a rendelkez\u00e9sre \u00e1ll\u00f3 informatikai fejleszt\u00e9si kapacit\u00e1st \u00e9s a hossz\u00fa t\u00e1v\u00fa megfelel\u00e9si k\u00f6lts\u00e9geket.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-205015dd268068f0dcda89d3241201f9\" id=\"h-a-taxatron-szerepe-az-eafa-bevallasok-tamogatasaban\" style=\"color:#ab0e1e\"><strong>A Taxatron szerepe az e\u00c1FA\u2011bevall\u00e1sok t\u00e1mogat\u00e1s\u00e1ban<\/strong><\/h2>\n\n\n\n<p>Az Andersen szakmai partner\u00e9vel, a Ramasoft Kft.-vel egy\u00fctt m\u00e1r rendelkezik olyan saj\u00e1t fejleszt\u00e9s\u0171 megold\u00e1ssal, amely k\u00e9pes az e\u00c1FA\u2011hoz kapcsol\u00f3d\u00f3 M2M\u2011alap\u00fa bevall\u00e1sok kezel\u00e9s\u00e9re. A <a href=\"https:\/\/taxatron.hu\/\">Taxatron<\/a> n\u00e9vre keresztelt szoftver \u00fagy lett kialak\u00edtva, hogy a nagy adatmennyis\u00e9ggel dolgoz\u00f3 ad\u00f3z\u00f3k sz\u00e1m\u00e1ra biztos\u00edtson megb\u00edzhat\u00f3, automatiz\u00e1lt bevall\u00e1si folyamatot. A rendszer k\u00f6zvetlen API\u2011kapcsolaton kereszt\u00fcl kommunik\u00e1l az ad\u00f3hat\u00f3s\u00e1g szervereivel. \u00cdgy manu\u00e1lis beavatkoz\u00e1s n\u00e9lk\u00fcl k\u00e9pes a sz\u00fcks\u00e9ges adatok tov\u00e1bb\u00edt\u00e1s\u00e1ra \u00e9s a bevall\u00e1sok beny\u00fajt\u00e1s\u00e1ra. A Taxatron el\u0151nye, hogy a tranzakci\u00f3szint\u0171 adatszolg\u00e1ltat\u00e1s logik\u00e1j\u00e1hoz igazodva struktur\u00e1ltan, egys\u00e9ges form\u00e1tumban kezeli a bemeneti adatokat. Ez\u00e1ltal cs\u00f6kkenti a hib\u00e1z\u00e1s lehet\u0151s\u00e9g\u00e9t \u00e9s gyors\u00edtja az adatfeldolgoz\u00e1st. A fejleszt\u00e9s pilot szakasza sikeresen lez\u00e1rult, a rendszer m\u00e1r k\u00e9pes \u00e9les M2M e\u00c1FA\u2011bead\u00e1sokra. Ennek k\u00f6sz\u00f6nhet\u0151en val\u00f3s alternat\u00edv\u00e1t k\u00edn\u00e1l azoknak a v\u00e1llalkoz\u00e1soknak, amelyek id\u0151ben szeretn\u00e9k megkezdeni a felk\u00e9sz\u00fcl\u00e9st az \u00c1NYK ut\u00e1ni korszakra.<\/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\"><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\u00e9pj\u00fcnk kapcsolatba!<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2026. december 31-\u00e9n megsz\u0171nik az \u00c1NYK-bevall\u00e1sok beny\u00fajt\u00e1s\u00e1nak lehet\u0151s\u00e9ge, 2027-t\u0151l pedig kiz\u00e1r\u00f3lag modern helyettes\u00edt\u0151 platformokon kereszt\u00fcl ny\u00fajthat\u00f3ak be ad\u00f3bevall\u00e1sok.<\/p>\n","protected":false},"author":1028,"featured_media":15140,"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-15139","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\/ANYK-kivezetese-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 v27.2 (Yoast SEO v27.2) - 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