{"id":15173,"date":"2026-02-25T10:52:37","date_gmt":"2026-02-25T09:52:37","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15173"},"modified":"2026-02-25T10:53:48","modified_gmt":"2026-02-25T09:53:48","slug":"globe-nyomtatvany-2025-megjelent","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globe-nyomtatvany-2025-megjelent\/","title":{"rendered":"Megjelent a 2025-\u00f6s GloBE-nyomtatv\u00e1ny"},"content":{"rendered":"\n<p><strong>Hossz\u00fa v\u00e1rakoz\u00e1s ut\u00e1n v\u00e9gre ismertt\u00e9 v\u00e1lt, milyen adattartalommal teljes\u00edthetik <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">a glob\u00e1lis minimumad\u00f3 (GloBE)<\/a> alanyai az ad\u00f3hat\u00f3s\u00e1g fel\u00e9 fenn\u00e1ll\u00f3 bejelent\u00e9si k\u00f6telezetts\u00e9g\u00fcket a 2025-\u00f6s ad\u00f3\u00e9v vonatkoz\u00e1s\u00e1ban.<\/strong> <strong>A fejlem\u00e9ny az\u00e9rt is k\u00fcl\u00f6n\u00f6sen fontos, mert b\u00e1r a bejelent\u00e9sre, bevall\u00e1sra \u00e9s ad\u00f3fizet\u00e9sre vonatkoz\u00f3 r\u00e9szletes v\u00e9grehajt\u00e1si szab\u00e1lyokat tartalmaz\u00f3 NGM rendelet m\u00e1r janu\u00e1rban megjelent, a nyomtatv\u00e1ny sok\u00e1ig nem volt el\u00e9rhet\u0151, mik\u00f6zben a m\u00e1rcius 2-i bejelent\u00e9si hat\u00e1rid\u0151 v\u00e9szesen k\u00f6zeledett.<\/strong><\/p>\n\n\n\n<p>Ahogy kor\u00e1bban meg\u00edrtuk, 2024 volt az els\u0151 olyan \u00e9v, amikor a glob\u00e1lis minimumad\u00f3 (GloBE) alanyainak az ad\u00f3\u00e9v v\u00e9g\u00e9ig be kellett jelentkezni\u00fck az ad\u00f3hat\u00f3s\u00e1g fel\u00e9. A 2025-\u00f6s ad\u00f3\u00e9v vonatkoz\u00e1s\u00e1ban a jogalkot\u00f3 m\u00e1r laz\u00edtott a szab\u00e1lyokon \u00fagy, hogy a bejelent\u00e9si hat\u00e1rid\u0151t az adott ad\u00f3\u00e9v utols\u00f3 napj\u00e1t k\u00f6vet\u0151 m\u00e1sodik h\u00f3nap utols\u00f3 napj\u00e1ra m\u00f3dos\u00edtotta. Mivel febru\u00e1r 28. id\u00e9n h\u00e9tv\u00e9g\u00e9re esik, ez\u00e9rt ez a d\u00e1tum 2026. m\u00e1rcius 2-\u00e1ra tol\u00f3dott.<\/p>\n\n\n\n<p>A v\u00e1ltoz\u00e1sok azonban nem puszt\u00e1n technikai jelleg\u0171ek. A janu\u00e1r v\u00e9g\u00e9n megjelent 4\/2026. (I. 26.) NGM rendeletben k\u00f6zz\u00e9tett v\u00e9grehajt\u00e1si szab\u00e1lyok alapj\u00e1n ugyanis jelent\u0151sen b\u0151v\u00fclt a bejelent\u00e9s sor\u00e1n szolg\u00e1ltatand\u00f3 inform\u00e1ci\u00f3k k\u00f6re. A bejelent\u00e9st beny\u00fajt\u00f3 szervezetnek t\u00f6bbek k\u00f6z\u00f6tt m\u00e1r arr\u00f3l is r\u00e9szletesen nyilatkoznia kell, mely csoporttag vallja be \u00e9s fizeti meg az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leget, ki teljes\u00edti a kieg\u00e9sz\u00edt\u0151 ad\u00f3val kapcsolatos adatszolg\u00e1ltat\u00e1st, ki v\u00e9gzi az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3 bevall\u00e1s\u00e1t \u00e9s megfizet\u00e9s\u00e9t, illetve mely csoporttag viseli az IIR- \u00e9s UTPR-k\u00f6telezetts\u00e9gekhez kapcsol\u00f3d\u00f3 adminisztr\u00e1ci\u00f3t. Emellett a szab\u00e1lyoz\u00e1s k\u00fcl\u00f6n neves\u00edti a belf\u00f6ldi k\u00f6z\u00f6s v\u00e1llalkoz\u00e1s\/csoport min\u0151s\u00e9gben \u00e9rintett ad\u00f3z\u00f3kat is.<\/p>\n\n\n\n<p>A k\u00f6zelg\u0151 hat\u00e1rid\u0151re tekintettel sok\u00e1ig bizonytalans\u00e1got okozott, hogy a fentieknek megfelel\u0151en param\u00e9terezett GloBE-nyomtatv\u00e1ny nem volt el\u00e9rhet\u0151. <a href=\"https:\/\/nav.gov.hu\/ugyfeliranytu\/nezzen-utana\/tudjon_rola\/valtozasok-a-globe-nyomtatvany-kitolteseben#_ftn1\">Az ad\u00f3hat\u00f3s\u00e1g v\u00e9g\u00fcl febru\u00e1r 20-\u00e1n adott hivatalos t\u00e1j\u00e9koztat\u00e1st a konkr\u00e9t, mez\u0151szint\u0171 m\u00f3dos\u00edt\u00e1sokr\u00f3l<\/a>.\u00a0 Ez alapj\u00e1n \u00faj, k\u00f6telez\u0151en kit\u00f6ltend\u0151 mez\u0151k\u00e9nt jelenik meg a GIR\/DAC9 szerinti adatszolg\u00e1ltat\u00e1st teljes\u00edt\u0151 csoporttag neve, ad\u00f3sz\u00e1ma \u00e9s az illet\u0151s\u00e9g orsz\u00e1gk\u00f3dja. \u00daj elem az is, hogy k\u00fcl\u00f6n jel\u00f6lni kell, ha megv\u00e1ltozik a kijel\u00f6lt helyi szervezet, tov\u00e1bb\u00e1 beker\u00fclt egy olyan mez\u0151, amelyben a bejelent\u0151 r\u00f6gz\u00edti, kijel\u00f6lt helyi szervezetk\u00e9nt vagy \u00f6n\u00e1ll\u00f3 csoporttagk\u00e9nt j\u00e1r-e el. Ez a v\u00e1laszt\u00e1s a k\u00e9s\u0151bbi bevall\u00e1si, ad\u00f3el\u0151leg- \u00e9s ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9gek \u201ekiterjed\u00e9s\u00e9t\u201d is meghat\u00e1rozza. Egy \u00faj nyilatkozat is kapcsol\u00f3dik a minimumad\u00f3-t\u00f6rv\u00e9ny szerinti min\u0151s\u00edt\u00e9shez: k\u00fcl\u00f6n jel\u00f6lend\u0151, hogy az \u00e9rintett ad\u00f3z\u00f3 k\u00f6z\u00f6s v\u00e1llalkoz\u00e1s vagy k\u00f6z\u00f6s v\u00e1llalkoz\u00e1scsoport-e, \u00e9s egyedi beny\u00fajt\u00e1s eset\u00e9n a csoporttagl\u00e9tsz\u00e1m sz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l ezeket is figyelembe kell venni.<\/p>\n\n\n\n<p>A kit\u00f6lt\u00e9si \u00fatmutat\u00f3 \u00e9s az adatlap is el\u00e9rhet\u0151 m\u00e1r az ONYA fel\u00fclet\u00e9n.<\/p>\n\n\n\n<p><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/atstrukturalasok-felvasarlasok-es-tranzakcios-adotervezes\/globalis-minimumado-tanacsadas\/\"><em>Az Andersen glob\u00e1lis minimumad\u00f3val kapcsolatos szolg\u00e1ltat\u00e1sai&gt;&gt;<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00e9gre ismertt\u00e9 v\u00e1lt, milyen adattartalommal teljes\u00edthetik a glob\u00e1lis minimumad\u00f3 (GloBE) alanyok az ad\u00f3hat\u00f3s\u00e1g fel\u00e9 fenn\u00e1ll\u00f3 2025-\u00f6s bejelent\u00e9si k\u00f6telezetts\u00e9g\u00fcket.<\/p>\n","protected":false},"author":1028,"featured_media":15174,"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-15173","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-2025-megvan.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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