{"id":15579,"date":"2026-05-26T14:06:20","date_gmt":"2026-05-26T12:06:20","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15579"},"modified":"2026-05-26T14:06:22","modified_gmt":"2026-05-26T12:06:22","slug":"globe-elso-bevallas","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globe-elso-bevallas\/","title":{"rendered":"Glob\u00e1lis minimumad\u00f3: az els\u0151 bevall\u00e1s k\u00fcsz\u00f6b\u00e9n \u00e1llunk"},"content":{"rendered":"\n

A glob\u00e1lis minimumad\u00f3 (Pillar Two) kapcs\u00e1n eljutottunk egy fontos m\u00e9rf\u00f6ldk\u0151h\u00f6z: az els\u0151 t\u00e9nyleges bevall\u00e1si id\u0151szakhoz. Mik\u00f6zben a szab\u00e1lyok jogszab\u00e1lyi szinten m\u00e1r ismertek, \u00e9s el\u00e9rhet\u0151 a bevall\u00e1si \u0171rlap tervezete, a gyakorlati alkalmaz\u00e1s sor\u00e1n sz\u00e1mos bizonytalans\u00e1g maradt fenn \u2013 k\u00fcl\u00f6n\u00f6sen az adatszolg\u00e1ltat\u00e1s, a sz\u00e1mviteli elsz\u00e1mol\u00e1s \u00e9s az els\u0151 bevall\u00e1sra val\u00f3 felk\u00e9sz\u00fcl\u00e9s ter\u00e9n. Cikk\u00fcnkben arra f\u00f3kusz\u00e1lunk, hogy milyen d\u00f6nt\u00e9si helyzetekkel szembes\u00fclnek most a v\u00e1llalatok, \u00e9s hogyan \u00e9rdemes kezelni a glob\u00e1lis minimumad\u00f3 hat\u00e1sait akkor is, ha az adminisztrat\u00edv keretek m\u00e9g nem teljesen kiforrottak.<\/strong><\/p>\n\n\n\n

K\u00f6zeleg a GloBE bevall\u00e1si hat\u00e1rid\u0151<\/strong><\/h2>\n\n\n\n

A glob\u00e1lis minimumad\u00f3<\/a> els\u0151 bevall\u00e1s\u00e1nak \u00e9s a kapcsol\u00f3d\u00f3 adatszolg\u00e1ltat\u00e1snak a hat\u00e1rideje 2026. j\u00fanius 30-a (napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9n). A felk\u00e9sz\u00fcl\u00e9st eg\u00e9szen m\u00e1jus 20-\u00e1ig akad\u00e1lyozta, hogy mik\u00f6zben a v\u00e9grehajt\u00e1si keretek m\u00e1r k\u00f6rvonalaz\u00f3dnak, a bevall\u00e1s r\u00e9szletes adattartalma m\u00e9g nem volt ismert. Az ad\u00f3hat\u00f3s\u00e1g ugyanis ezen a napon tette el\u00e9rhet\u0151v\u00e9 az ONYA fel\u00fclet\u00e9n a 24GLBADO jel\u0171, az elsz\u00e1mol\u00f3 bevall\u00e1si r\u00e9szekkel b\u0151v\u00edtett \u0171rlap tervezet\u00e9t, kit\u00f6lt\u00e9si \u00fatmutat\u00f3j\u00e1t, valamint az XML el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t seg\u00edt\u0151 dokumentumot<\/a>. Ez nagy el\u0151rel\u00e9p\u00e9s a sz\u00e1m\u00edt\u00e1sok \u00e9s az adatgy\u0171jt\u00e9s ter\u00e9n eddig bizonytalanul halad\u00f3 magyar le\u00e1nyv\u00e1llalatok sz\u00e1m\u00e1ra, akik t\u00f6bb technikai \u00e9s \u00e9rtelmez\u00e9si k\u00e9rd\u00e9s\u00fckre is csak a bevall\u00e1si nyomtatv\u00e1ny megjelen\u00e9s\u00e9vel kaphattak v\u00e1laszt.<\/p>\n\n\n\n

Ami az adatszolg\u00e1ltat\u00e1st illeti, ennek fel\u00e9p\u00edt\u00e9s\u00e9r\u0151l \u00e9s a szolg\u00e1ltatand\u00f3 inform\u00e1ci\u00f3k k\u00f6r\u00e9r\u0151l sok\u00e1ig f\u0151k\u00e9nt a december v\u00e9g\u00e9n megjelent 46\/2025. (XII. 23.) NGM rendelet adott ir\u00e1nymutat\u00e1st. A bevall\u00e1si \u0171rlap tervezet\u00e9nek megjelen\u00e9se ebb\u0151l a szempontb\u00f3l is el\u0151rel\u00e9p\u00e9s, hiszen az ad\u00f3hat\u00f3s\u00e1g t\u00e1j\u00e9koztat\u00e1sa szerint ezt a DAC9-glob\u00e1lis minimumad\u00f3r\u00f3l sz\u00f3l\u00f3 adatszolg\u00e1ltat\u00e1s tartalm\u00e1nak figyelembev\u00e9tel\u00e9vel alak\u00edtott\u00e1k ki. A NAV hivatalos t\u00e1j\u00e9koztat\u00e1sa kiemeli<\/a>, hogy mivel \u201eaz adatszolg\u00e1ltat\u00e1s \u00e9s a bevall\u00e1s adattartalm\u00e1ban van \u00e1tfed\u00e9s, illetve az adatszolg\u00e1ltat\u00e1s r\u00e9szletes, ez\u00e9rt az elsz\u00e1mol\u00f3 bevall\u00e1si r\u00e9szek a 4\/2026. (I. 26.) NGM rendelet \u00e9s a 2023. \u00e9vi LXXXIV. t\u00f6rv\u00e9ny \u00e1ltal meghat\u00e1rozott, k\u00f6telez\u0151 elemeket tartalmazz\u00e1k<\/em>\u201d.<\/p>\n\n\n\n

Az adatszolg\u00e1ltat\u00e1st XML-form\u00e1tumban kell beadni, ami azt jelenti, hogy a rendelkez\u00e9sre \u00e1ll\u00f3 adatokat \u00e1t kell alak\u00edtani. Nehez\u00edt\u0151 k\u00f6r\u00fclm\u00e9ny, hogy az ad\u00f3hat\u00f3s\u00e1g egyel\u0151re nem tette el\u00e9rhet\u0151v\u00e9 azt az online fel\u00fcletet, amelynek seg\u00edts\u00e9g\u00e9vel tesztelni lehetne az XML-\u00e1llom\u00e1nyokat.<\/p>\n\n\n\n

Kiket \u00e9rint a legnagyobb felk\u00e9sz\u00fcl\u00e9si teher?<\/strong><\/h2>\n\n\n\n

A feladat \u00f6sszetetts\u00e9ge t\u00f6bb t\u00e9nyez\u0151t\u0151l is f\u00fcgg, p\u00e9ld\u00e1ul att\u00f3l, hogy az adott c\u00e9gcsoport \u00e9lni tud-e a kapcsol\u00f3d\u00f3 mentess\u00e9gekkel.<\/p>\n\n\n\n

P\u00e9ld\u00e1ul azon a csoporttagok, akik m\u00e1r a 2025. november 20-ai ad\u00f3el\u0151leg-kalkul\u00e1ci\u00f3hoz felhaszn\u00e1lt el\u0151zetes adatok alapj\u00e1n az orsz\u00e1gonk\u00e9nti jelent\u00e9sben (CbCR jelent\u00e9s) szerepl\u0151 adatokon alapul\u00f3 mentess\u00e9gre t\u00e1maszkodhatnak, jellemz\u0151en k\u00f6nnyebb helyzetben vannak. Ugyanakkor fontos, hogy mentess\u00e9g ellen\u00e9re az \u0151 eset\u00fckben sem \u201et\u0171nik el\u201d az adminisztr\u00e1ci\u00f3: az adatszolg\u00e1ltat\u00e1s \u00e9s a bevall\u00e1s beny\u00fajt\u00e1s\u00e1nak k\u00f6telezetts\u00e9ge \u0151ket is terheli.<\/p>\n\n\n\n

Azokn\u00e1l a c\u00e9gcsoportokn\u00e1l ugyanakkor, akik nem tudnak \u00e9lni a mentess\u00e9ggel, a r\u00e9szletes adatig\u00e9ny \u00e9s az \u00e9rtelmez\u00e9si k\u00e9rd\u00e9sek miatt a feladat megold\u00e1sa v\u00e1rhat\u00f3an nehezebb, a felk\u00e9sz\u00fcl\u00e9s er\u0151forr\u00e1s-ig\u00e9nye magasabb lesz.<\/p>\n\n\n\n

Anyav\u00e1llalati vagy le\u00e1nyv\u00e1llalati kalkul\u00e1ci\u00f3<\/strong><\/h2>\n\n\n\n

A felk\u00e9sz\u00fcl\u00e9s terjedelm\u00e9t az is befoly\u00e1solhatja, hogy a sz\u00e1m\u00edt\u00e1sokat k\u00f6zponti vagy lok\u00e1lis szinten k\u00e9sz\u00edtik el.<\/p>\n\n\n\n

Gyakori modell, hogy a glob\u00e1lis sz\u00e1m\u00edt\u00e1sokat a v\u00e9gs\u0151 anyav\u00e1llalat (vagy egy m\u00e1sik k\u00f6zponti t\u00e1rsas\u00e1g) k\u00e9sz\u00edti el, \u00e9s a helyi csoporttagok k\u00e9sz kalkul\u00e1ci\u00f3t kapnak. Ez \u00e9rdemi k\u00f6nny\u00edt\u00e9s, de a magyar csoporttagokat \u00edgy is terheli a hazai bevall\u00e1si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9se, valamint az adatszolg\u00e1ltat\u00e1shoz sz\u00fcks\u00e9ges adatok tov\u00e1bb\u00edt\u00e1sa a k\u00f6zpont fel\u00e9. Emellett a gyakorlatban olyan is el\u0151fordulhat, hogy az anyav\u00e1llalat egyes m\u00f3dos\u00edt\u00f3 t\u00e9teleket elt\u00e9r\u0151en \u00e9rt\u00e9kel, ez\u00e9rt a helyi adatok \u201e\u00f6sszevezet\u00e9se\u201d \u00e9s az elt\u00e9r\u00e9sek fel\u00fclvizsg\u00e1lata k\u00fcl\u00f6n feladatt\u00e1 v\u00e1lhat.<\/p>\n\n\n\n

Bonyolultabb a helyzet, amikor a le\u00e1nyv\u00e1llalatokra h\u00e1rul a sz\u00e1m\u00edt\u00e1sok elv\u00e9gz\u00e9s\u00e9nek feladata. Ehhez sok esetben m\u00e9lyebben, r\u00e9szletesebben kell megismerni \u00e9s meg\u00e9rteni mind a teljes c\u00e9gcsoport m\u0171k\u00f6d\u00e9s\u00e9t, tranzakci\u00f3it \u00e9s \u00fcgyleteit, mind a glob\u00e1lis minimumad\u00f3 igencsak komplex szab\u00e1lyrendszer\u00e9t. Nem jelent k\u00f6nnyebbs\u00e9get az sem, hogy az OECD \u00e1ltal kiadott \u00fan. administrative guidance-ekne<\/a>k csak egy r\u00e9sze ker\u00fclt eddig be a magyar jogrendszerbe, ez\u00e9rt a rendelkez\u00e9sek m\u00f6g\u00f6tti magyar\u00e1zatok \u00e9s indokol\u00e1sok jelent\u0151s r\u00e9sze kiz\u00e1r\u00f3lag az OECD \u00e1ltal k\u00f6zz\u00e9tett dokumentumokb\u00f3l ismerhet\u0151 meg.<\/p>\n\n\n\n

V\u00e1laszt\u00e1sok a GloBE-bevall\u00e1sban: egyszeri d\u00f6nt\u00e9snek t\u0171n\u0151 opci\u00f3k<\/strong><\/h2>\n\n\n\n

A t\u00f6bbi ad\u00f3nemhez hasonl\u00f3an a glob\u00e1lis minimumad\u00f3 rendszer\u00e9ben is vannak olyan v\u00e1laszt\u00e1si lehet\u0151s\u00e9gek, amelyeket m\u00e9rlegelni kell, illetve amelyeket \u2013 amennyiben a csoport \u00e9lni k\u00edv\u00e1n a v\u00e1laszt\u00e1ssal \u2013 az adatszolg\u00e1ltat\u00e1sban \u00e9s a bevall\u00e1sban is jel\u00f6lni kell. Ilyen p\u00e9ld\u00e1ul a CbCR \u00e1tmeneti mentess\u00e9g alkalmaz\u00e1sa vagy a gazdas\u00e1gi jelenl\u00e9ten alapul\u00f3 nyeres\u00e9gkiv\u00e9tel, amely ad\u00f3alap-cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt m\u0171k\u00f6dik.<\/p>\n\n\n\n

Fontos kiemelni, hogy a v\u00e1laszt\u00e1sok ut\u00f3lagos m\u00f3dos\u00edt\u00e1s\u00e1ra nem lesz lehet\u0151s\u00e9g, a vonatkoz\u00f3 jogszab\u00e1lyok \u00e9rtelmez\u00e9s\u00e9b\u0151l legal\u00e1bbis erre lehet k\u00f6vetkeztetni.<\/p>\n\n\n\n

A halasztott ad\u00f3 kimutat\u00e1s\u00e1nak k\u00e9rd\u00e9se<\/strong><\/h2>\n\n\n\n

A halasztott ad\u00f3 kimutat\u00e1sa<\/a> is egy fontos k\u00e9rd\u00e9s lehet. A glob\u00e1lis minimumad\u00f3 szab\u00e1lyai alapvet\u0151en csak az \u00e1tmeneti \u00e9vet megel\u0151z\u0151en kimutatott historikus halasztott ad\u00f3kat veszik figyelembe a GloBE rendszer\u00e9ben, azonban itt k\u00e9t lehet\u0151s\u00e9ggel is \u00e9lhetnek a magyar le\u00e1nyv\u00e1llalatok.<\/p>\n\n\n\n

Az egyik eset, amikor a magyar le\u00e1nyv\u00e1llalatok \u00e9lni tudnak a CbCR \u00e1tmeneti mentess\u00e9ggel: ebben az esetben az \u00e1tmeneti \u00e9v kitol\u00f3dik, \u00edgy a mentess\u00e9g id\u0151szaka alatt a historikus halasztott ad\u00f3poz\u00edci\u00f3k kimutathat\u00f3ak \u00e9s \u00edgy figyelembe vehet\u0151ek a GloBE rendszer\u00e9ben.<\/p>\n\n\n\n

A m\u00e1sik lehet\u0151s\u00e9g a halasztott ad\u00f3poz\u00edci\u00f3k folyamatos fel\u00e9p\u00edt\u00e9se, vagyis az adott ad\u00f3\u00e9vben keletkez\u0151 poz\u00edci\u00f3k kimutat\u00e1sa. Ez ugyan a kor\u00e1bbi halasztott ad\u00f3poz\u00edci\u00f3kat nem \u00e9rinti, de id\u0151vel biztos\u00edtja, hogy az \u00fajonnan k\u00e9pzett halasztott ad\u00f3k m\u00e1r GloBE-kompatibilisek legyenek.<\/p>\n\n\n\n

Ki teljes\u00edti a GloBE adatszolg\u00e1ltat\u00e1st?<\/strong><\/h2>\n\n\n\n

A glob\u00e1lis minimumad\u00f3val kapcsolatos adatszolg\u00e1ltat\u00e1st a v\u00e9gs\u0151 anyav\u00e1llalat vagy egy kijel\u00f6lt csoporttag teljes\u00edti a teljes v\u00e1llalatcsoportra kiterjed\u0151en.<\/p>\n\n\n\n

Speci\u00e1lis helyzet \u00e1llhat el\u0151 akkor, ha a v\u00e9gs\u0151 anyav\u00e1llalat nem uni\u00f3s illet\u0151s\u00e9g\u0171, \u00e9s a sz\u00e9khelye szerinti \u00e1llam \u00e9s Magyarorsz\u00e1g k\u00f6z\u00f6tt nincs \u00e9rv\u00e9nyben olyan adatcsere-meg\u00e1llapod\u00e1s, amely a relev\u00e1ns inform\u00e1ci\u00f3k automatikus megoszt\u00e1s\u00e1t biztos\u00edtan\u00e1. Ilyenkor a c\u00e9gcsoport EU-ban m\u0171k\u00f6d\u0151 csoporttagjai k\u00f6z\u00fcl kell kijel\u00f6lni azt, aki ezt a k\u00f6telezetts\u00e9get teljes\u00edti.<\/p>\n\n\n\n

El\u0151fordulhat olyan eset is, amikor egy k\u00ednai vagy indiai v\u00e9gs\u0151 anyav\u00e1llalatnak az Uni\u00f3n bel\u00fcl csak Magyarorsz\u00e1gon van le\u00e1nyv\u00e1llalata. Ebben a helyzetben a magyar t\u00e1rsas\u00e1g k\u00f6teles a teljes v\u00e1llalatcsoportra kiterjed\u0151 adatszolg\u00e1ltat\u00e1s beny\u00fajt\u00e1s\u00e1ra, ami jelent\u0151s adminisztrat\u00edv terhet jelenthet.<\/p>\n\n\n\n

Az Andersen glob\u00e1lis minimumad\u00f3val kapcsolatos szolg\u00e1ltat\u00e1si ezen az oldalon \u00e9rhet\u0151k el>>.<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Milyen d\u00f6nt\u00e9si helyzetekkel szembes\u00fclnek most a v\u00e1llalatok? Hogyan \u00e9rdemes kezelni a glob\u00e1lis minimumad\u00f3 hat\u00e1sait akkor is, ha az adminisztrat\u00edv keretek m\u00e9g nem teljesen kiforrottak.<\/p>\n","protected":false},"author":1028,"featured_media":15573,"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":["post-15579","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/05\/GLoBE-elso-bevallas.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nGlob\u00e1lis minimumad\u00f3: az els\u0151 bevall\u00e1s k\u00fcsz\u00f6b\u00e9n \u00e1llunk<\/title>\n<meta name=\"description\" content=\"K\u00f6zeleg az els\u0151 GloBE bevall\u00e1s hat\u00e1rideje. 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