{"id":3349,"date":"2017-11-15T00:00:00","date_gmt":"2017-11-14T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/az-eddigi-legjelentosebb-reform-elott-all-az-altalanos-forgalmi-ado\/"},"modified":"2020-07-08T18:20:53","modified_gmt":"2020-07-08T16:20:53","slug":"az-eddigi-legjelentosebb-reform-elott-all-az-altalanos-forgalmi-ado","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/az-eddigi-legjelentosebb-reform-elott-all-az-altalanos-forgalmi-ado\/","title":{"rendered":"Az eddigi legjelent\u0151sebb reform el\u0151tt \u00e1ll az \u00e1ltal\u00e1nos forgalmi ad\u00f3"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>K\u00f6rvonalaz\u00f3dni l\u00e1tszanak az eddigi leg\u00e1tfog\u00f3bb Eur\u00f3pai Uni\u00f3s \u00e1fa-rendszert \u00e9rint\u0151 reform lehets\u00e9ges ir\u00e1nyai: a most k\u00f6zz\u00e9tett tervek szerint az Eur\u00f3pai Bizotts\u00e1g egy egyszer\u0171bb \u00e9s egys\u00e9gesebb rendszer ki\u00e9p\u00edt\u00e9s\u00e9t t\u00e1mogatn\u00e1.\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">Az EU jelenlegi hozz\u00e1adott\u00e9rt\u00e9kad\u00f3 (h\u00e9a)-rendszere t\u00f6bb ok miatt is meg\u00e9rett az \u00e1tfog\u00f3 \u00e1talak\u00edt\u00e1sa. A jelenlegi szab\u00e1lyoz\u00e1s mellett egyr\u00e9szt kiemelked\u0151en magasak a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalatok-, illetve a hat\u00e1rokon \u00e1tny\u00fal\u00f3 szolg\u00e1ltat\u00e1st folytat\u00f3 v\u00e1llalatok adminisztr\u00e1ci\u00f3s terhei, m\u00e1sr\u00e9szt a jelenlegi rendszer nem alkalmas az \u00e1facsal\u00e1sok hat\u00e9kony megakad\u00e1lyoz\u00e1s\u00e1ra.<\/p>\n<p style=\"text-align: justify;\">Az egyik legjelent\u0151sebb \u00faj\u00edt\u00e1s az lenne, hogy az \u00e1facsal\u00e1sok megel\u0151z\u00e9se \u00e9rdek\u00e9ben a hat\u00e1ron \u00e1tny\u00fal\u00f3 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9seken is fel kellene sz\u00e1m\u00edtani az \u00e1f\u00e1t (ugyan\u00fagy, ahogyan a belf\u00f6ld\u00f6n megval\u00f3sul\u00f3 \u00fcgyletekn\u00e9l), azonban a rendeltet\u00e9s szerinti tag\u00e1llam \u00e1fakulcs\u00e1t alkalmazva. Ehhez kapcsol\u00f3d\u00f3an a Bizotts\u00e1g kiterjeszten\u00e9 az egyablakos \u00fcgyint\u00e9z\u00e9s lehet\u0151s\u00e9g\u00e9t, amely p\u00e9ld\u00e1ul az elektronikus szolg\u00e1ltat\u00e1sok k\u00f6r\u00e9ben m\u00e1r most is el\u00e9rhet\u0151.<\/p>\n<p style=\"text-align: justify;\">A v\u00e1llalkoz\u00e1sok adminisztr\u00e1ci\u00f3s terheinek cs\u00f6kkent\u00e9se \u00e9rdek\u00e9ben egyszer\u0171s\u00f6dn\u00e9nek a sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok \u00e9s megsz\u0171nne az \u00f6sszes\u00edt\u0151 nyilatkozatok k\u00e9sz\u00edt\u00e9s\u00e9nek k\u00f6telezetts\u00e9ge is. Szint\u00e9n az egyszer\u0171s\u00edt\u00e9s jegy\u00e9ben bevezetn\u00e9k a megb\u00edzhat\u00f3 ad\u00f3z\u00f3 (\u201eCertified Taxable Person\u201d) int\u00e9zm\u00e9ny\u00e9t: az ilyen min\u0151s\u00edt\u00e9st szerz\u0151 ad\u00f3z\u00f3k az Uni\u00f3 valamennyi tag\u00e1llam\u00e1ban egyszer\u0171bb adminisztrat\u00edv szab\u00e1lyok alapj\u00e1n teljes\u00edthetn\u00e9k ad\u00f3k\u00f6telezetts\u00e9geiket.<\/p>\n<p style=\"text-align: justify;\">A v\u00e9gleges szab\u00e1lyok bevezet\u00e9s\u00e9ig a jelenlegi rendszert hat\u00e9konyabb\u00e1 tev\u0151 m\u00f3dos\u00edt\u00e1sokat terveznek bevezetni, \u00fan. \u201eGyors megold\u00e1sokat\u201d. Ennek k\u00f6r\u00e9ben fejleszten\u00e9k a vev\u0151i k\u00e9szletre \u00e9s a l\u00e1nc\u00fcgyletre vonatkoz\u00f3 szab\u00e1lyokat, illetve \u00f6sszehangoln\u00e1k a term\u00e9kek m\u00e1s tag\u00e1llamba t\u00f6rt\u00e9n\u0151 kisz\u00e1ll\u00edt\u00e1s\u00e1nak bizony\u00edt\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 k\u00f6vetelm\u00e9nyeket.<\/p>\n<p style=\"text-align: justify;\">A javaslatot jelenleg az Eur\u00f3pai Parlamenten \u00e9s az Eur\u00f3pai Tan\u00e1cson kereszt\u00fcl a tag\u00e1llamok hivatottak megvitatni. A tervezet r\u00e9szleteit a j\u00f6v\u0151 \u00e9vre \u00edg\u00e9rt r\u00e9szletes javaslatb\u00f3l ismerhetj\u00fck majd meg. A Bizotts\u00e1g igen szoros hat\u00e1rid\u0151ket szabott, hiszen a r\u00f6vid t\u00e1v\u00fa int\u00e9zked\u00e9seket (a \u201eGyors megold\u00e1sokat\u201d) m\u00e1r 2019-t\u0151l bevezetn\u00e9k, a v\u00e9gleges rendszer pedig 2022-ig ker\u00fclne implement\u00e1l\u00e1sra.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u00f6rvonalaz\u00f3dni l\u00e1tszanak az eddigi leg\u00e1tfog\u00f3bb Eur\u00f3pai Uni\u00f3s \u00e1fa-rendszert \u00e9rint\u0151 reform lehets\u00e9ges ir\u00e1nyai&#8230;<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","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":[],"class_list":["post-3349","post","type-post","status-publish","format-standard","category-hirek","entry"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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