{"id":15266,"date":"2026-04-01T15:49:19","date_gmt":"2026-04-01T13:49:19","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15266"},"modified":"2026-04-01T16:07:42","modified_gmt":"2026-04-01T14:07:42","slug":"pcbcr-jelentes-publikalasi-hatarido-2026","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/","title":{"rendered":"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje"},"content":{"rendered":"\n

2026-ban el\u0151sz\u00f6r v\u00e1lik val\u00f3ban \u201enyilv\u00e1noss\u00e1\u201d a nagyv\u00e1llalatok t\u00e1rsas\u00e1giad\u00f3\u2011poz\u00edci\u00f3ja. A nyilv\u00e1nos orsz\u00e1gonk\u00e9nti jelent\u00e9st\u00e9tel (pCbCR-jelent\u00e9s) szab\u00e1lyai alapj\u00e1n megfelel\u0151 m\u00e9retk\u00fcsz\u00f6b\u00f6t el\u00e9r\u0151 v\u00e1llalatcsoportoknak m\u00e1r nemcsak az ad\u00f3hat\u00f3s\u00e1gok fel\u00e9, hanem a nyilv\u00e1noss\u00e1g sz\u00e1m\u00e1ra is k\u00f6zz\u00e9 kell tenni\u00fck orsz\u00e1gonk\u00e9nt bontott ad\u00f3z\u00e1si \u00e9s p\u00e9nz\u00fcgyi kulcsadataikat. A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni. Ez napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1gok eset\u00e9ben jellemz\u0151en 2026. j\u00fanius 1-i, illetve konszolid\u00e1lt besz\u00e1mol\u00f3 eset\u00e9n 2026. j\u00fanius 30-i hat\u00e1rid\u0151t jelent, felt\u00e9ve, hogy a vonatkoz\u00f3 mentess\u00e9gi szab\u00e1lyok nem alkalmazhat\u00f3k.<\/strong><\/p>\n\n\n\n

Mi az a public CbCR, \u00e9s miben m\u00e1s, mint a \u201eklasszikus\u201d CbCR?<\/strong><\/h2>\n\n\n\n

A Public Country-by-Country Reporting (pCbCR)<\/a> (magyarul: nyilv\u00e1nos orsz\u00e1gonk\u00e9nti jelent\u00e9st\u00e9tel) olyan, orsz\u00e1gonk\u00e9nt tagolt nyilv\u00e1nos riport, amely a nagy v\u00e1llalatcsoportok, illetve egyes \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00e1sok t\u00e1rsas\u00e1giad\u00f3hoz kapcsol\u00f3d\u00f3 \u00e9s kulcsfontoss\u00e1g\u00fa p\u00e9nz\u00fcgyi mutat\u00f3it teszi a nyilv\u00e1noss\u00e1g sz\u00e1m\u00e1ra hozz\u00e1f\u00e9rhet\u0151v\u00e9.<\/p>\n\n\n\n

Fontos k\u00fcl\u00f6nbs\u00e9g, hogy m\u00edg a \u201enem nyilv\u00e1nos\u201d CbCR (Country-by-Country Reporting) alapvet\u0151en az ad\u00f3hat\u00f3s\u00e1gok kock\u00e1zatelemz\u00e9s\u00e9t \u00e9s ellen\u0151rz\u00e9s\u00e9t szolg\u00e1lja, addig a pCbCR ugyanezen t\u00edpus\u00fa inform\u00e1ci\u00f3k egy r\u00e9sz\u00e9t nyilv\u00e1nosan hozz\u00e1f\u00e9rhet\u0151v\u00e9 teszi. Ez\u00e1ltal nemcsak a hat\u00f3s\u00e1gok, hanem a sz\u00e9lesebb nyilv\u00e1noss\u00e1g \u00e9s a piaci szerepl\u0151k is r\u00e1l\u00e1t\u00e1st kapnak az \u00e9rintett c\u00e9gek adataira.<\/p>\n\n\n\n

Mi a nyilv\u00e1nos t\u00e1rsas\u00e1giad\u00f3-inform\u00e1ci\u00f3kat tartalmaz\u00f3 jelent\u00e9s c\u00e9lja a szab\u00e1lyoz\u00e1s oldal\u00e1r\u00f3l?<\/strong><\/h2>\n\n\n\n

A pCbCR-t az (EU) 2021\/2101 ir\u00e1nyelv vezette be, amely a sz\u00e1mviteli ir\u00e1nyelvet (2013\/34\/EU) m\u00f3dos\u00edtotta a j\u00f6vedelemad\u00f3val kapcsolatos inform\u00e1ci\u00f3k k\u00f6zz\u00e9t\u00e9tele \u00e9rdek\u00e9ben. Magyarorsz\u00e1gon a szab\u00e1lyoz\u00e1s a Sz\u00e1mvitelr\u0151l sz\u00f3l\u00f3 2000. \u00e9vi C. t\u00f6rv\u00e9nyben jelenik meg: az \u00e1t\u00fcltet\u00e9s a 2022. \u00e9vi XLV. t\u00f6rv\u00e9ny r\u00e9v\u00e9n t\u00f6rt\u00e9nt, a pCbCR-re vonatkoz\u00f3 r\u00e9szletszab\u00e1lyok a sz\u00e1mviteli t\u00f6rv\u00e9ny 134\/D-134\/H. paragrafusaiban tal\u00e1lhat\u00f3k.<\/p>\n\n\n\n

Az els\u0151dleges szab\u00e1lyoz\u00e1si c\u00e9l a t\u00e1rsas\u00e1giad\u00f3-inform\u00e1ci\u00f3k nyilv\u00e1nos kontrollj\u00e1nak er\u0151s\u00edt\u00e9se: a szab\u00e1lyok nyilv\u00e1nosan hozz\u00e1f\u00e9rhet\u0151v\u00e9 teszik az \u00e9rintett v\u00e1llalatcsoportok egyes ad\u00f3z\u00e1si p\u00e9nz\u00fcgyi adatait, ez\u00e1ltal el\u0151seg\u00edtve a piaci szerepl\u0151k \u00e9s a sz\u00e9lesebb nyilv\u00e1noss\u00e1g t\u00e1j\u00e9koz\u00f3d\u00e1s\u00e1t. Ezzel kapcsolatban \u00e9rdemes hangs\u00falyozni, hogy a v\u00e1llalatok oldal\u00e1r\u00f3l a pCbCR jellemz\u0151en nemcsak adminisztrat\u00edv \u00e9s riport\u00e1l\u00e1si k\u00f6telezetts\u00e9get jelent. A k\u00f6zz\u00e9tett adatok ugyanis reput\u00e1ci\u00f3s kock\u00e1zatot hordozhatnak, k\u00fcl\u00f6n\u00f6sen akkor, ha az egyes orsz\u00e1gokban kimutatott nyeres\u00e9g \u00e9s a t\u00e9nylegesen fizetett t\u00e1rsas\u00e1gi ad\u00f3 k\u00f6z\u00f6tti \u00f6sszef\u00fcgg\u00e9sek a nyilv\u00e1noss\u00e1g sz\u00e1m\u00e1ra \u00e9rz\u00e9keny k\u00e9rd\u00e9seket vetnek fel. Ebb\u0151l k\u00f6vetkezik, hogy a megfelel\u00e9s mellett a kommunik\u00e1ci\u00f3s felk\u00e9sz\u00fcl\u00e9s is kulcsk\u00e9rd\u00e9s.<\/p>\n\n\n\n

Kikre vonatkozik a k\u00f6telezetts\u00e9g?<\/strong><\/h2>\n\n\n\n

F\u0151szab\u00e1ly szerint a nyilv\u00e1nos t\u00e1rsas\u00e1giad\u00f3-inform\u00e1ci\u00f3kat tartalmaz\u00f3 jelent\u00e9s k\u00f6zz\u00e9t\u00e9tel\u00e9re a legfels\u0151 anyav\u00e1llalatk\u00e9nt elj\u00e1r\u00f3 multinacion\u00e1lis v\u00e1llalatcsoportok, valamint az \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00e1sok k\u00f6telesek, amennyiben a vonatkoz\u00f3 \u00e1rbev\u00e9teli k\u00fcsz\u00f6b\u00e9rt\u00e9ket k\u00e9t egym\u00e1st k\u00f6vet\u0151 \u00fczleti \u00e9vben el\u00e9rik vagy meghaladj\u00e1k. Uni\u00f3s szab\u00e1lyoz\u00e1si szinten ez a k\u00fcsz\u00f6b 750 milli\u00f3 eur\u00f3, m\u00edg a magyar szab\u00e1lyoz\u00e1s alapj\u00e1n a sz\u00e1mviteli t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 tartoz\u00f3 legfels\u0151 anyav\u00e1llalatok \u00e9s \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00e1sok eset\u00e9ben a relev\u00e1ns \u00e9rt\u00e9khat\u00e1r 275 milli\u00e1rd forint.<\/p>\n\n\n\n

Fontos megjegyezni, hogy amennyiben a v\u00e9gs\u0151 anyav\u00e1llalat nem uni\u00f3s leteleped\u00e9s\u0171, a rendszer bizonyos esetekben az EU-ban m\u0171k\u00f6d\u0151, megfelel\u0151 m\u00e9ret\u0171 le\u00e1nyv\u00e1llalatokra vagy fi\u00f3ktelepekre ruh\u00e1zza \u00e1t a k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9get. E k\u00f6telezetts\u00e9g al\u00f3l ugyanakkor mentes\u00fclhetnek, ha a nem uni\u00f3s legfels\u0151 anyav\u00e1llalat a szab\u00e1lyoknak megfelel\u0151 jelent\u00e9st k\u00e9sz\u00edt \u00e9s azt mindenki sz\u00e1m\u00e1ra el\u00e9rhet\u0151 m\u00f3don k\u00f6zz\u00e9teszi.<\/p>\n\n\n\n

Mit kell tartalmaznia a pCbCR-jelent\u00e9snek?<\/strong><\/h2>\n\n\n\n

A pCbCR orsz\u00e1gonk\u00e9nti bont\u00e1sban tartalmazza az \u00e1rbev\u00e9telt, az ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nyt, a megfizetett t\u00e1rsas\u00e1gi ad\u00f3t, a fizetend\u0151 t\u00e1rsas\u00e1gi ad\u00f3t, t\u00e1rgy\u00e9vre elsz\u00e1molt fizetend\u0151 t\u00e1rsas\u00e1gi ad\u00f3t, a foglalkoztatottak sz\u00e1m\u00e1t, a felhalmozott eredm\u00e9nyt, tov\u00e1bb\u00e1 az \u00e9rintett csoporttagok felsorol\u00e1s\u00e1t \u00e9s azok f\u0151 tev\u00e9kenys\u00e9g\u00e9nek r\u00f6vid bemutat\u00e1s\u00e1t.<\/p>\n\n\n\n

A magyar szab\u00e1lyoz\u00e1s a jelent\u00e9s tartalmi \u00e9s formai k\u00f6vetelm\u00e9nyeit a sz\u00e1mviteli t\u00f6rv\u00e9nyben r\u00f6gz\u00edti. A j\u00f3 h\u00edr, hogy a v\u00e1llalatoknak nem teljesen ismeretlen logik\u00e1t kell k\u00f6vetni\u00fck. A pCbCR szerkezete t\u00f6bb ponton \u00e9p\u00edt a m\u00e1r ismert CbCR-adatokra, m\u00e9g ha a nyilv\u00e1nos k\u00f6zz\u00e9t\u00e9tel miatt nem is tekinthet\u0151 a \u201eklasszikus\u201d CbCR egyszer\u0171 m\u00e1solat\u00e1nak.<\/p>\n\n\n\n

A pCbCR-jelent\u00e9s k\u00f6zz\u00e9t\u00e9teli form\u00e1ja, technikai elv\u00e1r\u00e1sok<\/strong><\/h2>\n\n\n\n

A pCbCR-jelent\u00e9st az uni\u00f3s szab\u00e1lyok szerinti standard szerkezetben kell elk\u00e9sz\u00edteni, \u00e9s elektronikusan, g\u00e9ppel olvashat\u00f3 form\u00e1ban kell k\u00f6zz\u00e9tenni. Ennek c\u00e9lja, hogy az adatok orsz\u00e1gok \u00e9s v\u00e1llalatcsoportok k\u00f6z\u00f6tt jobban \u00f6sszehasonl\u00edthat\u00f3k, illetve technikailag is k\u00f6nnyebben feldolgozhat\u00f3k legyenek.<\/p>\n\n\n\n

Uni\u00f3s szinten a jelent\u00e9snek f\u0151szab\u00e1ly szerint a m\u00e9rlegfordul\u00f3napot k\u00f6vet\u0151 12 h\u00f3napon bel\u00fcl nyilv\u00e1nosan el\u00e9rhet\u0151v\u00e9 kell v\u00e1lnia. A magyar szab\u00e1lyoz\u00e1s ugyanakkor enn\u00e9l szigor\u00fabb megk\u00f6zel\u00edt\u00e9st k\u00f6vet: a jelent\u00e9st a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni \u00e9s legal\u00e1bb \u00f6t egym\u00e1st k\u00f6vet\u0151 \u00e9vig hozz\u00e1f\u00e9rhet\u0151v\u00e9 kell tenni.<\/p>\n\n\n\n

A pCbCR bizonyos esetekben lehet\u0151v\u00e9 teszi, hogy egy nem uni\u00f3s anyav\u00e1llalathoz tartoz\u00f3 csoport EU-s jelenl\u00e9t\u00e9b\u0151l egyetlen kijel\u00f6lt entit\u00e1s teljes\u00edtse a k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9get. Ilyenkor a t\u00f6bbi \u00e9rintett EU-s le\u00e1nyv\u00e1llalat vagy fi\u00f3ktelep mentes\u00fclhet a saj\u00e1t k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9ge al\u00f3l, felt\u00e9ve, hogy a vonatkoz\u00f3 szab\u00e1lyok szerinti k\u00f6zz\u00e9t\u00e9tel t\u00e9nylegesen \u00e9s megfelel\u0151 m\u00f3don megt\u00f6rt\u00e9nik.<\/p>\n\n\n\n

Ha a pCbC-jelent\u00e9shez sz\u00fcks\u00e9ges inform\u00e1ci\u00f3k nem \u00e1llnak rendelkez\u00e9sre, az EU-s entit\u00e1snak meg kell k\u00e9rnie az uni\u00f3n k\u00edv\u00fcli illet\u00e9kess\u00e9g\u0171 anyav\u00e1llalatot (UPE) a sz\u00fcks\u00e9ges adatok \u00e1tad\u00e1s\u00e1ra. Ha ez nem t\u00f6rt\u00e9nik meg teljes k\u00f6r\u0171en, akkor az EU-s entit\u00e1s a rendelkez\u00e9s\u00e9re \u00e1ll\u00f3 inform\u00e1ci\u00f3k alapj\u00e1n k\u00e9sz\u00edt jelent\u00e9st, \u00e9s egyidej\u0171leg nyilatkozik arr\u00f3l is, hogy a sz\u00fcks\u00e9ges adatokat a UPE nem bocs\u00e1totta rendelkez\u00e9s\u00e9re.<\/p>\n\n\n\n

Mikort\u00f3l kell alkalmazni \u00e9s mik a f\u0151bb magyar hat\u00e1rid\u0151k?<\/strong><\/h2>\n\n\n\n

A k\u00f6telezetts\u00e9g azokra az \u00fczleti \u00e9vekre vonatkozik, amelyek 2024. j\u00fanius 22-\u00e9n vagy azt k\u00f6vet\u0151en kezd\u0151dnek. Napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1gokn\u00e1l ez tipikusan a 2025. \u00fczleti \u00e9vre vonatkoz\u00f3 adatok els\u0151 k\u00f6zz\u00e9t\u00e9tel\u00e9t jelenti.<\/p>\n\n\n\n

Magyarorsz\u00e1gon a pCbCR-jelent\u00e9st f\u0151szab\u00e1ly szerint az \u00e9ves vagy konszolid\u00e1lt besz\u00e1mol\u00f3val egy\u00fctt kell let\u00e9tbe helyezni \u00e9s k\u00f6zz\u00e9tenni. Egyedi besz\u00e1mol\u00f3n\u00e1l a m\u00e9rlegfordul\u00f3napot k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig, amely napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1g eset\u00e9n 2026-ban 2026. j\u00fanius 1-jei hat\u00e1rid\u0151t jelent. A konszolid\u00e1lt besz\u00e1mol\u00f3n\u00e1l a m\u00e9rlegfordul\u00f3napot k\u00f6vet\u0151 hatodik h\u00f3nap utols\u00f3 napj\u00e1ig, azaz napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1g eset\u00e9n 2026. j\u00fanius 30-ig.<\/p>\n\n\n\n

Felel\u0151ss\u00e9g \u00e9s jogk\u00f6vetkezm\u00e9nyek: sz\u00e1mviteli k\u00f6zz\u00e9t\u00e9teli szankci\u00f3k<\/strong><\/h2>\n\n\n\n

Mivel a pCbCR a sz\u00e1mviteli t\u00f6rv\u00e9ny k\u00f6zz\u00e9t\u00e9teli rendj\u00e9be \u00e9p\u00fcl, a jelent\u00e9s elmulaszt\u00e1sa vagy k\u00e9sedelme jellemz\u0151en a besz\u00e1mol\u00f3 let\u00e9tbe helyez\u00e9s\u00e9hez \u00e9s k\u00f6zz\u00e9t\u00e9telhez kapcsol\u00f3d\u00f3 sz\u00e1mviteli jogk\u00f6vetkezm\u00e9nyekkel j\u00e1rhat.<\/p>\n\n\n\n

Az \u00e9rintett t\u00e1rsas\u00e1goknak ez\u00e9rt c\u00e9lszer\u0171 m\u00e1r a z\u00e1r\u00e1si folyamat elej\u00e9n tiszt\u00e1zniuk, hogy a csoporton bel\u00fcl mely t\u00e1rsas\u00e1g min\u0151s\u00fcl k\u00f6telezettnek, sz\u00fcks\u00e9g van-e k\u00f6zpontos\u00edtott teljes\u00edt\u00e9sre, milyen adatforr\u00e1sb\u00f3l \u00e1ll\u00edthat\u00f3 \u00f6ssze a jelent\u00e9s, \u00e9s hogyan kezelhet\u0151ek a k\u00f6zz\u00e9tett adatokhoz kapcsol\u00f3d\u00f3 \u00e9rtelmez\u00e9si \u00e9s reput\u00e1ci\u00f3s kock\u00e1zatok (pl. p\u00e9ld\u00e1ul magyar\u00e1z\u00f3 sz\u00f6vegez\u00e9ssel \u00e9s megfelel\u0151 bels\u0151 kontrollokkal).<\/p>\n\n\n\n

\n
L\u00e9pjen vel\u00fcnk kapcsolatba<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni.<\/p>\n","protected":false},"author":1028,"featured_media":15271,"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-15266","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\/04\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nK\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje<\/title>\n<meta name=\"description\" content=\"A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni.\" \/>\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\/pcbcr-jelentes-publikalasi-hatarido-2026\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje\" \/>\n<meta property=\"og:description\" content=\"A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-01T13:49:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-01T14:07:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/04\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.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=\"8 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\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/\"},\"author\":{\"name\":\"G\u00f6tz Attila\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\"},\"headline\":\"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje\",\"datePublished\":\"2026-04-01T13:49:19+00:00\",\"dateModified\":\"2026-04-01T14:07:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/\"},\"wordCount\":1566,\"image\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg\",\"keywords\":[\"slider\"],\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/\",\"name\":\"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg\",\"datePublished\":\"2026-04-01T13:49:19+00:00\",\"dateModified\":\"2026-04-01T14:07:42+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\"},\"description\":\"A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg\",\"contentUrl\":\"https:\\\/\\\/hu.andersen.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg\",\"width\":1640,\"height\":780,\"caption\":\"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/pcbcr-jelentes-publikalasi-hatarido-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#\\\/schema\\\/person\\\/57a8b81638277dac3324887812032990\",\"name\":\"G\u00f6tz Attila\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g\",\"caption\":\"G\u00f6tz Attila\"},\"sameAs\":[\"https:\\\/\\\/hu.andersen.com\"],\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/agotz\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje","description":"A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/","og_locale":"hu_HU","og_type":"article","og_title":"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje","og_description":"A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni.","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2026-04-01T13:49:19+00:00","article_modified_time":"2026-04-01T14:07:42+00:00","og_image":[{"width":1640,"height":780,"url":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/04\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg","type":"image\/jpeg"}],"author":"G\u00f6tz Attila","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"G\u00f6tz Attila","Becs\u00fclt olvas\u00e1si id\u0151":"8 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/"},"author":{"name":"G\u00f6tz Attila","@id":"https:\/\/hu.andersen.com\/#\/schema\/person\/57a8b81638277dac3324887812032990"},"headline":"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje","datePublished":"2026-04-01T13:49:19+00:00","dateModified":"2026-04-01T14:07:42+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/"},"wordCount":1566,"image":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/04\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg","keywords":["slider"],"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/","name":"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/#primaryimage"},"image":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/04\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg","datePublished":"2026-04-01T13:49:19+00:00","dateModified":"2026-04-01T14:07:42+00:00","author":{"@id":"https:\/\/hu.andersen.com\/#\/schema\/person\/57a8b81638277dac3324887812032990"},"description":"A pCbCR\u2011jelent\u00e9st a magyar szab\u00e1lyok alapj\u00e1n f\u0151szab\u00e1ly szerint a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9vel egyidej\u0171leg kell publik\u00e1lni.","breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/"]}]},{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/#primaryimage","url":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/04\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg","contentUrl":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/04\/Public-CbCR-pCbCR-nyilvanos-orszagonkenti-jelentestetel.jpg","width":1640,"height":780,"caption":"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje"},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/pcbcr-jelentes-publikalasi-hatarido-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"K\u00f6zeleg az els\u0151 pCbCR-jelent\u00e9sek publik\u00e1l\u00e1si hat\u00e1rideje"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"https:\/\/hu.andersen.com\/#\/schema\/person\/57a8b81638277dac3324887812032990","name":"G\u00f6tz Attila","image":{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/secure.gravatar.com\/avatar\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2d4fd031a22fa340d80ae6058bee0ef10aa643338dbc8f7650a08f79a37958b7?s=96&d=mm&r=g","caption":"G\u00f6tz Attila"},"sameAs":["https:\/\/hu.andersen.com"],"url":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/15266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/1028"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=15266"}],"version-history":[{"count":5,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/15266\/revisions"}],"predecessor-version":[{"id":15277,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/15266\/revisions\/15277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media\/15271"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=15266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=15266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=15266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}