{"id":16166,"date":"2026-10-19T14:53:27","date_gmt":"2026-10-19T12:53:27","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=16166"},"modified":"2026-10-19T14:57:19","modified_gmt":"2026-10-19T12:57:19","slug":"anyk-kivezetese-nav-menetrend","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/anyk-kivezetese-nav-menetrend\/","title":{"rendered":"\u00c1NYK-kivezet\u00e9se: t\u00f6bbl\u00e9pcs\u0151s \u00e1t\u00e1ll\u00e1st javasol a NAV"},"content":{"rendered":"\n

A kor\u00e1bban tervezett, 2026. december 31-i teljes kivezet\u00e9s helyett fokozatos \u00e1t\u00e1ll\u00e1st javasol az \u00c1ltal\u00e1nos Nyomtatv\u00e1nykit\u00f6lt\u0151 Keretprogram, vagyis az \u00c1NYK haszn\u00e1lat\u00e1r\u00f3l a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal. Az \u00faj \u00fctemez\u00e9s szerint els\u0151k\u00e9nt a legnagyobb v\u00e1llalatok \u00e1fabevall\u00e1s\u00e1t tereln\u00e9k \u00e1t k\u00f6telez\u0151en az e\u00c1FA-rendszerbe, m\u00edg a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok, valamint m\u00e1s bevall\u00e1st\u00edpusok eset\u00e9ben hosszabb felk\u00e9sz\u00fcl\u00e9si id\u0151 \u00e1llna rendelkez\u00e9sre.<\/strong><\/p>\n\n\n\n

Fontos, hogy a NAV k\u00f6zlem\u00e9nye<\/a> egyel\u0151re javaslatot ismertet, ez\u00e9rt a pontos hat\u00e1rid\u0151k \u00e9s az \u00e9rintett ad\u00f3z\u00f3i k\u00f6r\u00f6k meghat\u00e1roz\u00e1s\u00e1hoz jogszab\u00e1ly-m\u00f3dos\u00edt\u00e1sra, valamint tov\u00e1bbi r\u00e9szletszab\u00e1lyokra lehet sz\u00fcks\u00e9g. A digit\u00e1lis \u00e1t\u00e1ll\u00e1s c\u00e9lja ugyanakkor nem v\u00e1ltozott: az \u00c1NYK-t fokozatosan olyan korszer\u0171bb szolg\u00e1ltat\u00e1sok v\u00e1ltan\u00e1k fel, amelyek egyszer\u0171bb, gyorsabb \u00e9s jobban automatiz\u00e1lhat\u00f3 ad\u00f3\u00fcgyint\u00e9z\u00e9st tesznek lehet\u0151v\u00e9.<\/p>\n\n\n\n

Mi\u00e9rt vizsg\u00e1lta fel\u00fcl a NAV az \u00c1NYK kivezet\u00e9s\u00e9nek menetrendj\u00e9t?<\/strong><\/h2>\n\n\n\n

A kor\u00e1bbi tervek szerint 2026. december 31-\u00e9n teljesk\u00f6r\u0171en megsz\u0171nt volna az \u00faj bevall\u00e1sok \u00c1NYK-n kereszt\u00fcli beny\u00fajt\u00e1s\u00e1nak lehet\u0151s\u00e9ge, 2027-t\u0151l pedig az ad\u00f3z\u00f3knak az ONYA, az e\u00c1FA \u00e9s a k\u00fcl\u00f6nb\u00f6z\u0151 g\u00e9p-g\u00e9p kapcsolaton alapul\u00f3 megold\u00e1sok valamelyik\u00e9re kellett volna \u00e1tt\u00e9rni\u00fck.<\/p>\n\n\n\n

A teljes \u00e9s egyidej\u0171 \u00e1t\u00e1ll\u00e1s ugyanakkor jelent\u0151s informatikai \u00e9s szervez\u00e9si feladatot r\u00f3na az ad\u00f3z\u00f3kra, a k\u00f6nyvel\u0151kre \u00e9s a szoftverfejleszt\u0151kre. A NAV ezzel kapcsolatban egy k\u00e9rd\u0151\u00edves felm\u00e9r\u00e9st is v\u00e9gzett, amelyre k\u00f6zel 2000 v\u00e1lasz \u00e9rkezett. Ezek elemz\u00e9s\u00e9b\u0151l kider\u00fclt, hogy a k\u00f6nyvel\u0151k 55 sz\u00e1zal\u00e9ka a felk\u00e9sz\u00fcl\u00e9si id\u0151 hi\u00e1ny\u00e1t \u00e9s a k\u00f6nyvel\u0151programok fejleszt\u00e9s\u00e9nek elmarad\u00e1s\u00e1t jel\u00f6lte meg az \u00e1t\u00e1ll\u00e1s akad\u00e1lyk\u00e9nt vagy kock\u00e1zatak\u00e9nt, m\u00edg a szoftverfejleszt\u0151k 64 sz\u00e1zal\u00e9ka m\u00e9g a t\u00e9nyleges tesztel\u00e9st sem kezdte meg.<\/p>\n\n\n\n

Bevall\u00e1sonk\u00e9nt \u00e9s \u0171rlaponk\u00e9nt vezetn\u00e9k ki az \u00c1NYK-t<\/strong><\/h2>\n\n\n\n

A NAV javaslata szerint az \u00c1NYK kivezet\u00e9se nem egyetlen id\u0151pontban, hanem bevall\u00e1st\u00edpusonk\u00e9nt \u00e9s \u0171rlaponk\u00e9nt t\u00f6rt\u00e9nne. Egy nyomtatv\u00e1ny csak akkor ker\u00fclne ki a r\u00e9gi rendszerb\u0151l, amikor az \u00e9rintett ad\u00f3z\u00f3knak, k\u00f6nyvel\u0151knek \u00e9s fejleszt\u0151knek m\u00e1r elegend\u0151 idej\u00fck volt az \u00faj megold\u00e1s megismer\u00e9s\u00e9re, tesztel\u00e9s\u00e9re \u00e9s a kapcsol\u00f3d\u00f3 bels\u0151 folyamatok \u00e1talak\u00edt\u00e1s\u00e1ra.<\/p>\n\n\n\n

Az szja- \u00e9s t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1sokhoz hasonl\u00f3, sz\u00e9les k\u00f6rben alkalmazott nyomtatv\u00e1nyok a javaslat alapj\u00e1n m\u00e9g 2027-ben is beny\u00fajthat\u00f3k maradn\u00e1nak az \u00c1NYK-n kereszt\u00fcl. M\u00e1s bevall\u00e1sok \u00e9s \u0171rlapok fokozatosan ker\u00fcln\u00e9nek \u00e1t az Online Nyomtatv\u00e1nykit\u00f6lt\u0151 Alkalmaz\u00e1sba, illetve a megfelel\u0151 g\u00e9p-g\u00e9p kapcsolaton m\u0171k\u00f6d\u0151 rendszerekbe.<\/p>\n\n\n\n

Els\u0151k\u00e9nt a legnagyobb c\u00e9gek \u00e1fabevall\u00e1sa v\u00e1ltozhat<\/strong><\/h2>\n\n\n\n

A fokozatos \u00e1t\u00e1ll\u00e1s els\u0151 l\u00e9p\u00e9se az \u00e1fabevall\u00e1sokat \u00e9rinten\u00e9. A NAV javaslata szerint 2027 folyam\u00e1n el\u0151sz\u00f6r a legnagyobb c\u00e9gek sz\u00e1m\u00e1ra v\u00e1lna k\u00f6telez\u0151v\u00e9 az e\u00c1FA haszn\u00e1lata. A pontos ad\u00f3z\u00f3i k\u00f6r \u00e9s a k\u00f6telez\u0151 \u00e1tt\u00e9r\u00e9s id\u0151pontja azonban a k\u00f6zlem\u00e9ny alapj\u00e1n m\u00e9g nem ismert.<\/p>\n\n\n\n

Az \u00e1fabevall\u00e1sok az \u00c1NYK kivezet\u00e9se ut\u00e1n nem az ONYA-ba ker\u00fcln\u00e9nek \u00e1t. Ezek beny\u00fajt\u00e1s\u00e1ra az e\u00c1FA k\u00e9t megold\u00e1st k\u00edn\u00e1l: az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal el\u0151k\u00e9sz\u00edtett bevall\u00e1si tervezet webes ellen\u0151rz\u00e9s\u00e9t \u00e9s v\u00e9gleges\u00edt\u00e9s\u00e9t, illetve a v\u00e1llalati rendszerekb\u0151l sz\u00e1rmaz\u00f3 tranzakci\u00f3szint\u0171 adatok g\u00e9p-g\u00e9p kapcsolaton kereszt\u00fcli tov\u00e1bb\u00edt\u00e1s\u00e1t. Az e\u00c1FA 2024. janu\u00e1r 1-je \u00f3ta \u00e9rhet\u0151 el v\u00e1laszthat\u00f3 bevall\u00e1si csatornak\u00e9nt.<\/p>\n\n\n\n

A webes e\u00c1FA els\u0151sorban a kisebb, egyszer\u0171bb \u00fcgyleti szerkezettel rendelkez\u0151 ad\u00f3z\u00f3knak jelenthet megfelel\u0151 megold\u00e1st. \u00d6sszetett \u00e1fakezel\u00e9s, nagy sz\u00e1mlaforgalom, ar\u00e1nyos\u00edt\u00e1s vagy jelent\u0151s nemzetk\u00f6zi \u00fcgylet\u00e1llom\u00e1ny eset\u00e9n az M2M-alap\u00fa beny\u00fajt\u00e1s lehet c\u00e9lszer\u0171bb, ehhez azonban a v\u00e1llalati adatok megfelel\u0151 struktur\u00e1l\u00e1s\u00e1ra, ellen\u0151rz\u00e9s\u00e9re \u00e9s technikai tov\u00e1bb\u00edt\u00e1s\u00e1ra is sz\u00fcks\u00e9g van.<\/p>\n\n\n\n

A kkv-k 2028-ig kaphatnak felk\u00e9sz\u00fcl\u00e9si id\u0151t az e\u00c1FA-ra<\/strong><\/h2>\n\n\n\n

Az \u00e1fabevall\u00f3k t\u00f6bbs\u00e9ge, k\u00f6zt\u00fck a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok, a NAV javaslata alapj\u00e1n tov\u00e1bbi egy \u00e9vet kapn\u00e1nak az \u00e1t\u00e1ll\u00e1sra. Sz\u00e1mukra az e\u00c1FA haszn\u00e1lata 2028. janu\u00e1r 1-j\u00e9t\u0151l v\u00e1lna k\u00f6telez\u0151v\u00e9, \u00edgy 2027-ben m\u00e9g lehet\u0151s\u00e9g\u00fck maradna a sz\u00fcks\u00e9ges szoftverfejleszt\u00e9sekre, adatmin\u0151s\u00e9gi vizsg\u00e1latokra \u00e9s tesztbead\u00e1sokra.<\/p>\n\n\n\n

A t\u00f6bbletid\u0151 ugyanakkor nem indokolja a felk\u00e9sz\u00fcl\u00e9s elhalaszt\u00e1s\u00e1t. Az e\u00c1FA alkalmaz\u00e1sa nem egyszer\u0171 fel\u00fcletv\u00e1lt\u00e1s: a rendszer tranzakci\u00f3szint\u0171 adatokra, r\u00e9szletes ad\u00f3k\u00f3dol\u00e1sra \u00e9s automatiz\u00e1lt ellen\u0151rz\u00e9sekre \u00e9p\u00fcl. A v\u00e1llalkoz\u00e1soknak ez\u00e9rt fel kell m\u00e9rni\u00fck, hogy a k\u00f6nyvel\u00e9si \u00e9s v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszereikb\u0151l el\u0151\u00e1ll\u00edthat\u00f3k-e a sz\u00fcks\u00e9ges adatok, megfelel\u0151-e azok min\u0151s\u00e9ge, \u00e9s webes vagy M2M-alap\u00fa beny\u00fajt\u00e1ssal tudj\u00e1k-e hat\u00e9konyabban teljes\u00edteni a bevall\u00e1si k\u00f6telezetts\u00e9get.<\/p>\n\n\n\n

Kis magyar \u00c1NYK t\u00f6rt\u00e9nelem<\/strong><\/h2>\n\n\n\n

Az \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. Logik\u00e1ja emellett alapvet\u0151en az \u0171rlapok k\u00e9zi kit\u00f6lt\u00e9s\u00e9re \u00e9p\u00fcl, mik\u00f6zben az ad\u00f3hat\u00f3s\u00e1g olyan k\u00f6rnyezet kialak\u00edt\u00e1s\u00e1ra t\u00f6rekszik, amelyben a rendelkez\u00e9s\u00e9re \u00e1ll\u00f3 adatok el\u0151k\u00e9sz\u00edtik a bevall\u00e1st, az ad\u00f3z\u00f3 feladata pedig egyre ink\u00e1bb azok ellen\u0151rz\u00e9se \u00e9s v\u00e9gleges\u00edt\u00e9se.<\/p>\n\n\n\n

A Taxatron szerepe az e\u00c1FA\u2011bevall\u00e1sok t\u00e1mogat\u00e1s\u00e1ban<\/strong><\/h2>\n\n\n\n

Az Andersen szakmai partner\u00e9vel, a Ramasoft-tal 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 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 gyakorlatilag 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 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

Az Andersen \u00e1ltal\u00e1nos forgalmi ad\u00f3 (\u00c1FA) tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sai>><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Az \u00faj \u00fctemez\u00e9s szerint els\u0151k\u00e9nt a legnagyobb v\u00e1llalatok \u00e1fabevall\u00e1s\u00e1t tereln\u00e9k \u00e1t k\u00f6telez\u0151en az e\u00c1FA-rendszerbe.<\/p>\n","protected":false},"author":1028,"featured_media":16167,"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-16166","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\/10\/ANYK-KIVEZETESE-UJ-MENETREND-1640-780.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\n\u00c1NYK-kivezet\u00e9se: t\u00f6bb l\u00e9pcs\u0151s \u00e1t\u00e1ll\u00e1st javasol a NAV - 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