{"id":15157,"date":"2026-02-19T16:58:38","date_gmt":"2026-02-19T15:58:38","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15157"},"modified":"2026-02-19T16:58:40","modified_gmt":"2026-02-19T15:58:40","slug":"afabevallas-kotelezove-valik-eafa","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/afabevallas-kotelezove-valik-eafa\/","title":{"rendered":"\u00cdgy v\u00e1lik k\u00f6telez\u0151v\u00e9 az e\u00c1FA az \u00c1NYK kivezet\u00e9se ut\u00e1n"},"content":{"rendered":"\n<p><strong>Kor\u00e1bbi cikk\u00fcnkben r\u00e9szletesen \u00edrtunk <\/strong><a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/anyk-kivezetes-adobevallas\/\"><strong>az \u00c1NYK kivezet\u00e9s\u00e9nek okair\u00f3l \u00e9s menetrendj\u00e9r\u0151l<\/strong><\/a><strong>. Ez\u00fattal ugyanezzel a folyamattal foglalkozunk, csak az \u00e1fabevall\u00e1sok beny\u00fajt\u00e1si m\u00f3dj\u00e1ra \u00e9s az e\u00c1FA-rendszerre f\u00f3kusz\u00e1lva. Az \u00e1fabevall\u00e1sok ugyanis az \u00c1NYK megsz\u0171n\u00e9se ut\u00e1n nem ker\u00fclnek \u00e1t az ONYA-ra, ezek bead\u00e1s\u00e1ra m\u00e1s csatorn\u00e1t, az e\u00c1FA-rendszert vagy az M2M haszn\u00e1lat\u00e1t k\u00edn\u00e1lja az ad\u00f3hat\u00f3s\u00e1g. Legfontosabb tudnival\u00f3k, d\u00f6nt\u00e9si pontok \u00e9s felk\u00e9sz\u00fcl\u00e9si ir\u00e1nyok.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-69b6d68e53ce8d61292259e316a9ace5\" id=\"h-iden-meg-valaszthato-jovore-azonban-mar-kotelezo-lesz-az-eafa\" style=\"color:#ab0e1e\"><strong>Id\u00e9n m\u00e9g v\u00e1laszthat\u00f3, j\u00f6v\u0151re azonban m\u00e1r k\u00f6telez\u0151 lesz az e\u00c1FA<\/strong><\/h2>\n\n\n\n<p>Az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/eafa-rendszer\/\">e\u00c1FA-rendszer<\/a>, mint \u00faj \u00e1fabevall\u00e1si csatorna, 2024. janu\u00e1r 1-j\u00e9t\u0151l m\u0171k\u00f6dik Magyarorsz\u00e1gon. Jelenleg m\u00e9g csak v\u00e1laszthat\u00f3, ugyanakkor 2027. janu\u00e1r 1-j\u00e9t\u0151l, az \u00c1NYK-kivezet\u00e9s\u00e9t k\u00f6vet\u0151en k\u00f6telez\u0151v\u00e9 v\u00e1lik, \u00e9s ett\u0151l az id\u0151pontt\u00f3l az \u00e1fabevall\u00e1sok beny\u00fajt\u00e1sa az e\u00c1FA-n kereszt\u00fcl t\u00f6rt\u00e9nik.<\/p>\n\n\n\n<p>A 2026. december 31-ig tart\u00f3 \u00e1tmeneti id\u0151szakban az ad\u00f3z\u00f3k regisztr\u00e1lhatnak a rendszerben, tesztelhetik azt, mik\u00f6zben p\u00e1rhuzamosan m\u00e9g haszn\u00e1lhatj\u00e1k az \u00c1NYK-t is. Havi bevall\u00f3k eset\u00e9n azonban figyelemmel kell lenni egy fontos hat\u00e1rid\u0151re: a 2026 decemberi \u00e1fabevall\u00e1st m\u00e1r az e\u00c1FA-n kereszt\u00fcl kell beny\u00fajtani 2027. janu\u00e1r 20-\u00e1ig.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-d53e29e4563c4a4921e4884df4d6972d\" id=\"h-a-kitoltesi-es-bevallasi-folyamat-egy-ellenorzesi-aktus\" style=\"color:#ab0e1e\"><strong>A kit\u00f6lt\u00e9si \u00e9s bevall\u00e1si folyamat egy ellen\u0151rz\u00e9si aktus<\/strong><\/h2>\n\n\n\n<p>A v\u00e1ltoz\u00e1s l\u00e9nyege j\u00f3val t\u00falmutat azon, hogy egy \u00faj fel\u00fcletet, \u00faj csatorn\u00e1t kell haszn\u00e1lni. A NAV egyre ink\u00e1bb arra \u00e9p\u00edt, hogy a bevall\u00e1s a rendelkez\u00e9sre \u00e1ll\u00f3 adatok ellen\u0151rz\u00e9si \u00e9s v\u00e9gleges\u00edt\u00e9si pontja legyen. M\u00e1sk\u00e9pp fogalmazva a c\u00e9l 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<p>Az e\u00c1FA ebbe a logik\u00e1ba illeszkedik. Egyr\u00e9szt lehet\u0151s\u00e9g van az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal el\u0151k\u00e9sz\u00edtett bevall\u00e1si tervezet webes fel\u00fcleten t\u00f6rt\u00e9n\u0151 elfogad\u00e1s\u00e1ra (sz\u00fcks\u00e9g eset\u00e9n kieg\u00e9sz\u00edt\u00e9s\u00e9re), m\u00e1sr\u00e9szt pedig g\u00e9p-g\u00e9p kapcsolaton alapul\u00f3 beny\u00fajt\u00e1sra. Ez ut\u00f3bbin\u00e1l az ad\u00f3z\u00f3 rendszereib\u0151l el\u0151\u00e1ll\u00edtott, struktur\u00e1lt adatok \u00e9rkeznek be az ad\u00f3hat\u00f3s\u00e1ghoz az el\u0151\u00edrt form\u00e1tumban.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-959cfeea6606fac4c5f9fa31f378e7e0\" id=\"h-a-jovo-afabevallasi-opcioi-es-azok-logikaja\" style=\"color:#ab0e1e\"><strong>A j\u00f6v\u0151 \u00e1fabevall\u00e1si opci\u00f3i \u00e9s azok logik\u00e1ja<\/strong><\/h2>\n\n\n\n<p>Az \u00e1tmeneti id\u0151szakban t\u00f6bb beny\u00fajt\u00e1si \u00fat egyszerre l\u00e9tezik. A klasszikus, \u00c1NYK-s beny\u00fajt\u00e1s 2026. december 31-ig m\u00e9g haszn\u00e1lhat\u00f3, ugyanakkor a f\u0151 ir\u00e1ny az, hogy ez fokozatosan h\u00e1tt\u00e9rbe szorul.<\/p>\n\n\n\n<p>Ezzel p\u00e1rhuzamosan az e\u00c1FA-n bel\u00fcl k\u00e9t gyakorlati megold\u00e1s \u00e9rhet\u0151 el: a webes tervezet elfogad\u00e1sa, illetve az g\u00e9p-g\u00e9p kapcsolaton kereszt\u00fcl t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1s (M2M e\u00c1FA). Emellett fontos kiemelni, hogy jelenleg l\u00e9tezik egy k\u00fcl\u00f6n g\u00e9p-g\u00e9p kapcsolatos bevall\u00e1si csatorna is, amely nem az e\u00c1FA-n bel\u00fcl m\u0171k\u00f6dik. Az ad\u00f3hat\u00f3s\u00e1g fejleszt\u00e9si ir\u00e1nya alapj\u00e1n ugyanakkor az l\u00e1tszik, hogy a c\u00e9l az egys\u00e9ges e\u00c1FA logika er\u0151s\u00edt\u00e9se, ez\u00e9rt ezt a k\u00fcl\u00f6n g\u00e9p-g\u00e9p kapcsolatos bevall\u00e1si csatorn\u00e1t a j\u00f6v\u0151ben v\u00e1rhat\u00f3an fokozatosan kivezethetik.<\/p>\n\n\n\n<p>Gyakorlati oldalr\u00f3l a webes tervezet elfogad\u00e1sa jellemz\u0151en a kisebb, egyszer\u0171bb m\u0171k\u00f6d\u00e9s\u0171 ad\u00f3z\u00f3knak jelenthet optim\u00e1lis megold\u00e1st, azokn\u00e1l, akik eset\u00e9ben az ad\u00f3hat\u00f3s\u00e1gn\u00e1l rendelkez\u00e9sre \u00e1ll\u00f3 adatok j\u00f3 k\u00f6zel\u00edt\u00e9st adnak a t\u00e9nyleges \u00e1fapoz\u00edci\u00f3ra. Ha a m\u0171k\u00f6d\u00e9s \u00f6sszetettebb (p\u00e9ld\u00e1ul levon\u00e1si h\u00e1nyad, uni\u00f3s \u00e9s harmadik orsz\u00e1gbeli \u00fcgyletek egy\u00fcttes kezel\u00e9se, speci\u00e1lis \u00e1fakezel\u00e9sek), a tervezet sokszor nem ad teljes k\u00e9pet, illetve a v\u00e1llalati saj\u00e1toss\u00e1gok miatt manu\u00e1lis ellen\u0151rz\u00e9sre \u00e9s kieg\u00e9sz\u00edt\u00e9sre van sz\u00fcks\u00e9g.<\/p>\n\n\n\n<p>Az e\u00c1FA g\u00e9p-g\u00e9p kapcsolaton kereszt\u00fcl t\u00f6rt\u00e9n\u0151 bevall\u00e1s ezzel szemben m\u00e1s logik\u00e1n alapul: nem kit\u00f6lt\u00f6tt nyomtatv\u00e1nyr\u00f3l van sz\u00f3, hanem arr\u00f3l, hogy a v\u00e1llalati rendszerekb\u0151l el\u0151\u00e1ll\u00f3, megfelel\u0151en tagolt \u00e9s r\u00e9szletezett \u00e1fa-adatok \u00e9rkeznek be az ad\u00f3hat\u00f3s\u00e1ghoz. Ennek el\u0151nye, hogy a beny\u00fajt\u00e1s k\u00f6zben, illetve az ut\u00e1na lefut\u00f3 be\u00e9p\u00edtett ellen\u0151rz\u00e9sek hamarabb jelezhetnek hib\u00e1kat, \u00edgy a jav\u00edt\u00e1sok is kor\u00e1bban elv\u00e9gezhet\u0151k, mint a klasszikus, ut\u00f3lagos ellen\u0151rz\u00e9sekn\u00e9l.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-a94631fea5dde729aecf16ebb85c61bc\" id=\"h-a-kozep-es-nagyvallalatok-idealis-afabevallasi-megoldasa\" style=\"color:#ab0e1e\"><strong>A k\u00f6z\u00e9p- \u00e9s nagyv\u00e1llalatok ide\u00e1lis \u00e1fabevall\u00e1si megold\u00e1sa<\/strong><\/h2>\n\n\n\n<p>Sok k\u00f6z\u00e9p- \u00e9s nagyv\u00e1llalatn\u00e1l ugyanakkor a szok\u00e1sos v\u00e1llalatir\u00e1ny\u00edt\u00e1si be\u00e1ll\u00edt\u00e1sok nem arra vannak kialak\u00edtva, hogy az el\u0151bb ismertetett r\u00e9szletezetts\u00e9ggel \u00e9s szerkezetben \u201ek\u00e9szen\u201d adj\u00e1k az adatokat. A felk\u00e9sz\u00fcl\u00e9s enn\u00e9lfogva jellemz\u0151en k\u00e9t re\u00e1lis ir\u00e1nyt jelent: vagy a v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszer fejleszt\u00e9s\u00e9t, vagy egy olyan, v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszerhez illeszked\u0151 kieg\u00e9sz\u00edt\u0151 megold\u00e1s bevezet\u00e9s\u00e9t, amely az adatok el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t, ellen\u0151rz\u00e9s\u00e9t \u00e9s az ad\u00f3hat\u00f3s\u00e1g fel\u00e9 t\u00f6rt\u00e9n\u0151 bek\u00fcld\u00e9st kezeli.<\/p>\n\n\n\n<p>Az Andersen \u00e9s szakmai partnere, a Ramasoft k\u00f6z\u00f6s fejleszt\u00e9se, a <a href=\"https:\/\/taxatron.hu\/\">Taxatron<\/a> k\u00e9pes az e\u00c1FA\u2011hoz kapcsol\u00f3d\u00f3 M2M\u2011alap\u00fa bevall\u00e1sok kezel\u00e9s\u00e9re. A 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 a NAV szervereivel, \u00edgy 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az \u00e1fabevall\u00e1sok ugyanis az \u00c1NYK megsz\u0171n\u00e9se ut\u00e1n nem ker\u00fclnek \u00e1t az ONYA-ra, ezek bead\u00e1s\u00e1ra m\u00e1s csatorn\u00e1t, az e\u00c1FA-rendszert vagy az M2M haszn\u00e1lat\u00e1t k\u00edn\u00e1lja az ad\u00f3hat\u00f3s\u00e1g.<\/p>\n","protected":false},"author":1028,"featured_media":15158,"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-15157","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\/Afabevallas-kotelezo-eAFA-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 v27.4 (Yoast SEO v27.4) - 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