{"id":16320,"date":"2026-11-05T09:44:47","date_gmt":"2026-11-05T08:44:47","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=16320"},"modified":"2026-11-05T09:44:48","modified_gmt":"2026-11-05T08:44:48","slug":"eafa-kotelezo-hasznalata-anyk-kivezetes","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/eafa-kotelezo-hasznalata-anyk-kivezetes\/","title":{"rendered":"K\u00f6telez\u0151v\u00e9 v\u00e1l\u00f3 e\u00c1FA: megvannak az \u00c1NYK-kivezet\u00e9s hat\u00e1rid\u0151i"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Az \u0151szi ad\u00f3csomag m\u00e1r konkr\u00e9t, jogszab\u00e1lyban r\u00f6gz\u00edtett menetrendet ad az \u00c1NYK-kivezet\u00e9s\u00e9hez az \u00e1fabevall\u00e1sok beny\u00fajt\u00e1sa \u00e9s az e\u00c1FA-rendszer k\u00f6telez\u0151 haszn\u00e1lata tekintet\u00e9ben. A legnagyobb ad\u00f3teljes\u00edtm\u00e9ny\u0171 v\u00e1llalkoz\u00e1soknak 2027. j\u00falius 1-j\u00e9t\u0151l, az ad\u00f3z\u00f3k t\u00falnyom\u00f3 t\u00f6bbs\u00e9g\u00e9nek pedig 2028. janu\u00e1r 1-j\u00e9t\u0151l kellene \u00e1tt\u00e9rnie az elektronikus \u00e1fabevall\u00e1si rendszerre. A javaslat ezen fel\u00fcl t\u00f6bb kapcsol\u00f3d\u00f3 k\u00e9rd\u00e9sre is v\u00e1laszt ad, \u00edgy p\u00e9ld\u00e1ul az \u00f6nellen\u0151rz\u00e9s \u00e9s az \u00f6sszes\u00edt\u0151 nyilatkozat szab\u00e1lyait is rendezi.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Fontos megjegyezni, hogy a t\u00f6rv\u00e9nyjavaslat m\u00e9g nem elfogadott jogszab\u00e1ly, ez\u00e9rt a parlamenti elj\u00e1r\u00e1s sor\u00e1n m\u00f3dosulhat. A beny\u00fajtott sz\u00f6veg ugyanakkor l\u00e9nyeg\u00e9ben jogszab\u00e1lyi szintre emeli<\/em> <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/anyk-kivezetese-nav-menetrend\/\"><em>a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal kor\u00e1bban ismertetett, fokozatos \u00e1t\u00e1ll\u00e1si koncepci\u00f3j\u00e1t<\/em><\/a><em>.<\/em><\/p>\n\n\n\n<h2 id=\"h-kiknek-lesz-elsokent-kotelezo-az-eafa-hasznalata\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-1\" style=\"color:#ab0e1e\"><strong>Kiknek lesz els\u0151k\u00e9nt k\u00f6telez\u0151 az e\u00c1FA-haszn\u00e1lata?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e1t\u00e1ll\u00e1s els\u0151 \u00fcteme azokat a v\u00e1llalkoz\u00e1sokat \u00e9rinten\u00e9, amelyek egy\u00fcttesen megfelelnek az al\u00e1bbi felt\u00e9teleknek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2026-ban a legnagyobb ad\u00f3teljes\u00edtm\u00e9ny\u0171 ad\u00f3z\u00f3k k\u00f6z\u00e9 tartoznak;<\/li>\n\n\n\n<li>a 2026. szeptember 1-j\u00e9t mag\u00e1ban foglal\u00f3 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakban havi \u00e1fabevall\u00f3k;<\/li>\n\n\n\n<li>belf\u00f6ld\u00f6n gazdas\u00e1gi c\u00e9llal letelepedettek.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A jelenlegi min\u0151s\u00edt\u00e9si felt\u00e9telek szerint legnagyobb ad\u00f3teljes\u00edtm\u00e9ny\u0171nek az az ad\u00f3z\u00f3 min\u0151s\u00fcl, amelynek ad\u00f3teljes\u00edtm\u00e9nye el\u00e9ri az 1,9 milli\u00e1rd forintot, \u00e9s az el\u0151z\u0151 \u00e9v utols\u00f3 napj\u00e1n nem \u00e1ll cs\u0151d-, felsz\u00e1mol\u00e1si, v\u00e9gelsz\u00e1mol\u00e1si vagy k\u00e9nyszert\u00f6rl\u00e9si elj\u00e1r\u00e1s alatt, tov\u00e1bb\u00e1 nincs t\u00f6r\u00f6lt ad\u00f3sz\u00e1ma. <a href=\"https:\/\/ugyfelportal.nav.gov.hu\/adoteljesitmeny\/lekerdezes\">Az \u00e9rintetts\u00e9g a NAV \u00dcgyf\u00e9lport\u00e1lj\u00e1n el\u0151zetesen ellen\u0151rizhet\u0151<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3hat\u00f3s\u00e1g az ebbe a k\u00f6rbe tartoz\u00f3 ad\u00f3z\u00f3kat 2026. december 15-ig elektronikus \u00faton \u00e9rtes\u00edten\u00e9. Ezeknek a t\u00e1rsas\u00e1goknak els\u0151 alkalommal a 2027. j\u00faliusi id\u0151szakr\u00f3l kellene e\u00c1FA-bevall\u00e1st beny\u00fajtaniuk.<\/p>\n\n\n\n<h2 id=\"h-2028-tol-foszabaly-szerint-minden-afabevallonak-at-kell-allnia\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-2\" style=\"color:#ab0e1e\"><strong>2028-t\u00f3l f\u0151szab\u00e1ly szerint minden \u00e1fabevall\u00f3nak \u00e1t kell \u00e1llnia<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az els\u0151 \u00fctembe nem tartoz\u00f3 ad\u00f3z\u00f3k 2027 m\u00e1sodik fel\u00e9ben m\u00e9g a jelenlegi szab\u00e1lyok szerint v\u00e1laszthatn\u00e1nak az \u00c1NYK \u00e9s az e\u00c1FA k\u00f6z\u00f6tt. A 2028. janu\u00e1r 1-j\u00e9t mag\u00e1ban foglal\u00f3, illetve az azt k\u00f6vet\u0151 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakokt\u00f3l azonban f\u0151szab\u00e1ly szerint m\u00e1r sz\u00e1mukra is k\u00f6telez\u0151 lenne az e\u00c1FA haszn\u00e1lata.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az eddigi nyomtatv\u00e1nyos beny\u00fajt\u00e1s csak egy sz\u0171k, speci\u00e1lis k\u00f6r sz\u00e1m\u00e1ra maradna el\u00e9rhet\u0151. Ide tartozn\u00e1nak alapvet\u0151en az elektronikus kapcsolattart\u00e1sra nem k\u00f6telezett, kiz\u00e1r\u00f3lag \u00faj k\u00f6zleked\u00e9si eszk\u00f6z K\u00f6z\u00f6ss\u00e9gen bel\u00fcli beszerz\u00e9se miatt ad\u00f3fizet\u00e9sre k\u00f6telezett szem\u00e9lyek \u00e9s szervezetek, valamint az ilyen eszk\u00f6z eseti \u00e9rt\u00e9kes\u00edt\u00e9se miatt ad\u00f3alanny\u00e1 v\u00e1l\u00f3 term\u00e9szetes szem\u00e9lyek.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A 2024. janu\u00e1r 1-je \u00f3ta m\u0171k\u00f6d\u0151 e\u00c1FA-rendszerben tov\u00e1bbra is k\u00e9t beny\u00fajt\u00e1si m\u00f3d \u00e1llna rendelkez\u00e9sre: a NAV adatai alapj\u00e1n \u00f6ssze\u00e1ll\u00edtott bevall\u00e1stervezet webes ellen\u0151rz\u00e9se \u00e9s j\u00f3v\u00e1hagy\u00e1sa, illetve a v\u00e1llalati rendszerekb\u0151l el\u0151\u00e1ll\u00edtott tranzakci\u00f3szint\u0171 adatok g\u00e9p-g\u00e9p, vagyis M2M-kapcsolaton kereszt\u00fcli tov\u00e1bb\u00edt\u00e1sa. \u00d6sszetett \u00fcgylet\u00e1llom\u00e1ny \u00e9s nagy sz\u00e1mlaforgalom mellett v\u00e1rhat\u00f3an az M2M-megold\u00e1s lesz a hat\u00e9konyabb, ehhez azonban a k\u00f6nyvel\u00e9si \u00e9s v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszerek felk\u00e9sz\u00edt\u00e9se is sz\u00fcks\u00e9ges.<\/p>\n\n\n\n<h2 id=\"h-az-onellenorzes-modjat-az-eredeti-bevallas-hatarozza-meg\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-3\" style=\"color:#ab0e1e\"><strong>Az \u00f6nellen\u0151rz\u00e9s m\u00f3dj\u00e1t az eredeti bevall\u00e1s hat\u00e1rozza meg<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A t\u00f6rv\u00e9nyjavaslat rendezi a kor\u00e1bban beny\u00fajtott bevall\u00e1sok jav\u00edt\u00e1s\u00e1t is. Az \u00c1NYK-ban, illetve m\u00e1s nyomtatv\u00e1nyon beadott \u00e1fabevall\u00e1st a k\u00f6telez\u0151 \u00e1t\u00e1ll\u00e1st k\u00f6vet\u0151en is nyomtatv\u00e1nyon lehetne \u00f6nellen\u0151rizni. Az e\u00c1FA webes vagy M2M-csatorn\u00e1j\u00e1n teljes\u00edtett bevall\u00e1s \u00f6nellen\u0151rz\u00e9s\u00e9t ugyanakkor az e\u00c1FA-rendszeren bel\u00fcl kellene elv\u00e9gezni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ha az ad\u00f3z\u00f3 ugyanarra az id\u0151szakra t\u00f6bb csatorn\u00e1n is beny\u00fajt bevall\u00e1st, az els\u0151k\u00e9nt beadott v\u00e1ltozat min\u0151s\u00fclne \u00e9rv\u00e9nyes bevall\u00e1snak. Ha pedig az e\u00c1FA-ban beny\u00fajtott bevall\u00e1st k\u00e9s\u0151bb nyomtatv\u00e1nyon \u00f6nellen\u0151rzik, az adott bevall\u00e1s tov\u00e1bbi helyesb\u00edt\u00e9se m\u00e1r kiz\u00e1r\u00f3lag nyomtatv\u00e1nyon t\u00f6rt\u00e9nhetne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az e\u00c1FA webes fel\u00fclet\u00e9n j\u00f3v\u00e1hagyott bevall\u00e1s alapj\u00e1ul szolg\u00e1l\u00f3 ad\u00f3nyilv\u00e1ntart\u00e1st a j\u00f3v\u00e1hagy\u00e1st k\u00f6vet\u0151 90. napig lehetne let\u00f6lteni. Ez a meg\u0151rz\u00e9si \u00e9s ellen\u0151rz\u00e9si folyamatok tervez\u00e9sekor k\u00fcl\u00f6n figyelmet ig\u00e9nyelhet.<\/p>\n\n\n\n<h2 id=\"h-az-anyk-kivezetese-nem-fejezodik-be-2027-ben\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-4\" style=\"color:#ab0e1e\"><strong>Az \u00c1NYK kivezet\u00e9se nem fejez\u0151dik be 2027-ben<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u0151szi ad\u00f3csomagban beny\u00fajtott m\u00f3dos\u00edt\u00e1sok k\u00f6zvetlen\u00fcl az \u00e1fabevall\u00e1s nyomtatv\u00e1nyos beny\u00fajt\u00e1si lehet\u0151s\u00e9g\u00e9t vezetik ki, nem pedig az \u00c1NYK teljes rendszer\u00e9t sz\u00fcntetik meg egyetlen id\u0151pontban. A NAV kor\u00e1bbi javaslata szerint az \u00c1NYK kivezet\u00e9se bevall\u00e1sonk\u00e9nt \u00e9s \u0171rlaponk\u00e9nt t\u00f6rt\u00e9nne. Az szja- \u00e9s t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1sokhoz hasonl\u00f3, sz\u00e9les k\u00f6rben alkalmazott nyomtatv\u00e1nyok ez\u00e9rt 2027-ben m\u00e9g v\u00e1rhat\u00f3an el\u00e9rhet\u0151k maradnak ezen a csatorn\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A mostani t\u00f6rv\u00e9nyjavaslat teh\u00e1t az \u00c1NYK ut\u00e1ni korszak els\u0151 nagy l\u00e9p\u00e9s\u00e9t r\u00f6gz\u00edti: el\u0151sz\u00f6r az \u00e1fabevall\u00e1s t\u00e9r \u00e1t k\u00f6telez\u0151en egy tranzakci\u00f3szint\u0171, adatvez\u00e9relt rendszerre, mik\u00f6zben m\u00e1s bevall\u00e1st\u00edpusok kivezet\u00e9s\u00e9hez tov\u00e1bbi jogszab\u00e1lyi \u00e9s technikai l\u00e9p\u00e9sekre lesz sz\u00fcks\u00e9g.<\/p>\n\n\n\n<h2 id=\"h-nincs-vesztegetni-valo-ido-a-felkeszulest-nem-erdemes-az-ertesitesig-halasztani\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-5\" style=\"color:#ab0e1e\"><strong>Nincs vesztegetni val\u00f3 id\u0151: a felk\u00e9sz\u00fcl\u00e9st nem \u00e9rdemes az \u00e9rtes\u00edt\u00e9sig halasztani<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az els\u0151 k\u00f6rben \u00e9rintett v\u00e1llalkoz\u00e1soknak c\u00e9lszer\u0171 m\u00e1r 2026-ban felm\u00e9rni\u00fck, hogy az e\u00c1FA teljes\u00edt\u00e9s\u00e9hez sz\u00fcks\u00e9ges adatok milyen min\u0151s\u00e9gben \u00e9rhet\u0151k el a k\u00f6nyvel\u00e9si \u00e9s v\u00e1llalatir\u00e1ny\u00edt\u00e1si rendszereikben. Vizsg\u00e1lni kell t\u00f6bbek k\u00f6z\u00f6tt a tranzakci\u00f3k ad\u00f3k\u00f3dol\u00e1s\u00e1t, a levon\u00e1si jog kezel\u00e9s\u00e9t, a sz\u00e1mlaadatok \u00e9s a f\u0151k\u00f6nyv egyez\u0151s\u00e9g\u00e9t, valamint azt, hogy a webes vagy az M2M-alap\u00fa beny\u00fajt\u00e1s illeszkedik-e jobban a t\u00e1rsas\u00e1g m\u0171k\u00f6d\u00e9s\u00e9hez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e1t\u00e1ll\u00e1s ugyanis nem puszt\u00e1n egy \u00faj bevall\u00e1si fel\u00fclet haszn\u00e1lat\u00e1t jelenti. Az e\u00c1FA tranzakci\u00f3szint\u0171 adat\u00e1llom\u00e1nya r\u00e9szletesebb \u00e9s automatiz\u00e1lhat\u00f3bb ellen\u0151rz\u00e9st tesz lehet\u0151v\u00e9, ez\u00e9rt a felk\u00e9sz\u00fcl\u00e9s k\u00f6zponti k\u00e9rd\u00e9se az adatmin\u0151s\u00e9g, a bels\u0151 kontrollok \u00e9s az \u00e1fafolyamatok megfelel\u0151 kialak\u00edt\u00e1sa lesz.<\/p>\n\n\n\n<h2 id=\"h-a-taxatron-szerepe-az-eafa-bevall-asok-t-amogat-as-aban\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-6\" style=\"color:#ab0e1e\"><strong>A Taxatron szerepe az e\u00c1FA<\/strong><strong>\u2011bevall<\/strong><strong>\u00e1sok t<\/strong><strong>\u00e1mogat<\/strong><strong>\u00e1s<\/strong><strong>\u00e1ban<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/taxatron.hu\/\">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<p class=\"wp-block-paragraph\"><a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/altalanos-forgalmi-ado\/\"><em>Az Andersen \u00e1ltal\u00e1nos forgalmi ad\u00f3 (\u00c1FA) tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sai&gt;&gt;<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az \u0151szi ad\u00f3csomag m\u00e1r konkr\u00e9t, jogszab\u00e1lyban r\u00f6gz\u00edtett menetrendet ad az \u00c1NYK-kivezet\u00e9s\u00e9hez az e\u00c1FA-rendszer k\u00f6telez\u0151 haszn\u00e1lata tekintet\u00e9ben.<\/p>\n","protected":false},"author":1028,"featured_media":16321,"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-16320","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\/11\/Kotelezove-valo-eAFA-megvannak-az-ANYK-kivezetes-hataridoi.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 v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>K\u00f6telez\u0151v\u00e9 v\u00e1l\u00f3 e\u00c1FA: megvannak az \u00c1NYK-kivezet\u00e9s hat\u00e1rid\u0151i<\/title>\n<meta name=\"description\" content=\"Az e\u00c1FA k\u00f6telez\u0151 haszn\u00e1lata 2027-ben kezd\u0151dik. 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