{"id":3363,"date":"2017-10-05T00:00:00","date_gmt":"2017-10-04T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\/"},"modified":"2020-07-08T18:29:40","modified_gmt":"2020-07-08T16:29:40","slug":"elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\/","title":{"rendered":"El\u00e9rhet\u0151 a Country-by-Country jelent\u00e9s teljes\u00edt\u00e9s\u00e9re szolg\u00e1l\u00f3 nyomtatv\u00e1ny"},"content":{"rendered":"

Az ad\u00f3hat\u00f3s\u00e1g k\u00f6zz\u00e9tette a honlapj\u00e1n azt a nyomtatv\u00e1ny<\/a>t, amelyen a Country-by-Country (CbC) jelent\u00e9st teljes\u00edteni\u00fck kell az \u00e9rintett multinacion\u00e1lis v\u00e1llalatcsoportoknak (a kapcsol\u00f3d\u00f3 el\u0151\u00edr\u00e1sokr\u00f3l itt<\/a> \u00e9s itt<\/a> \u00edrtunk kor\u00e1bban).<\/strong><\/p>\n

Az \u00e1ltal\u00e1nos szab\u00e1lyok alapj\u00e1n a nyomtatv\u00e1nyt azon magyar ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u0171 t\u00e1rsas\u00e1goknak kell elk\u00e9sz\u00edteni \u00e9s beny\u00fajtani a magyar ad\u00f3hat\u00f3s\u00e1ghoz, amelyek a kapcsol\u00f3d\u00f3 t\u00f6rv\u00e9nyi meghat\u00e1roz\u00e1s \u00e9rtelm\u00e9ben v\u00e9gs\u0151 anyav\u00e1llalatnak min\u0151s\u00fclnek, vagy a CbC jelent\u00e9ssel kapcsolatos k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9se szempontj\u00e1b\u00f3l v\u00e9gs\u0151 anyav\u00e1llalatk\u00e9nt ker\u00fcltek kijel\u00f6l\u00e9sre a v\u00e1llalatcsoport \u00e1ltal.<\/p>\n

Ezekben az esetekben a nyomtatv\u00e1nyt els\u0151 alkalommal a multinacion\u00e1lis v\u00e1llalatcsoport 2016. janu\u00e1r 1-j\u00e9n vagy azt k\u00f6vet\u0151en kezd\u0151d\u0151 p\u00e9nz\u00fcgyi \u00e9v\u00e9re vonatkoz\u00f3an kell kit\u00f6lteni, \u00e9s az adott p\u00e9nz\u00fcgyi \u00e9v utols\u00f3 napj\u00e1t k\u00f6vet\u0151 12 h\u00f3napon bel\u00fcl kell beny\u00fajtani a NAV-hoz. Amennyiben teh\u00e1t p\u00e9ld\u00e1ul a magyar ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u0171 v\u00e9gs\u0151 anyav\u00e1llalat v\u00e1llalatcsoportj\u00e1nak p\u00e9nz\u00fcgyi \u00e9ve megegyezik a napt\u00e1ri \u00e9vvel, akkor a magyar tagv\u00e1llalatnak 2017. december 31-ig be kell adnia a nyomtatv\u00e1nyt a 2016-os p\u00e9nz\u00fcgyi \u00e9v kapcs\u00e1n.<\/p>\n

Megjegyezz\u00fck, hogy az orsz\u00e1gonk\u00e9nti jelent\u00e9s elk\u00e9sz\u00edt\u00e9s\u00e9re \u00e9s beny\u00fajt\u00e1s\u00e1ra k\u00f6telezett tagv\u00e1llalat szem\u00e9ly\u00e9t\u0151l f\u00fcggetlen\u00fcl minden \u00e9rintett magyar tagv\u00e1llalatot adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g terhel a v\u00e9gs\u0151 anyav\u00e1llalat vagy az adatszolg\u00e1ltat\u00e1sra k\u00f6telezett csoporttag adatait illet\u0151en. Ezt a bejelent\u00e9si k\u00f6telezetts\u00e9get (hasonl\u00f3an a CbC jelent\u00e9shez) el\u0151sz\u00f6r a multinacion\u00e1lis v\u00e1llaltcsoport 2016. janu\u00e1r 1-j\u00e9n vagy azt k\u00f6vet\u0151en kezd\u0151d\u0151 adatszolg\u00e1ltat\u00e1si p\u00e9nz\u00fcgyi \u00e9v\u00e9nek utols\u00f3 napj\u00e1t k\u00f6vet\u0151 12 h\u00f3napon bel\u00fcl kell teljes\u00edteni.<\/p>\n

Az el\u0151z\u0151 p\u00e9ld\u00e1n\u00e1l maradva teh\u00e1t a magyar tagv\u00e1llalatnak a fentiek szerinti bejelent\u00e9st 2017. december 31-ig kell megtennie. A kapcsol\u00f3d\u00f3 nyomtatv\u00e1ny egyel\u0151re nem \u00e9rhet\u0151 el a NAV honlapj\u00e1n, v\u00e1rhat\u00f3an a k\u00f6vetkez\u0151 hetekben, de legk\u00e9s\u0151bb november v\u00e9g\u00e9n ker\u00fcl k\u00f6zz\u00e9t\u00e9telre.<\/p>\n

Javasoljuk \u00fcgyfeleink sz\u00e1m\u00e1ra, hogy a fenti k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9re k\u00fcl\u00f6n\u00f6s figyelmet ford\u00edtsanak, mert az adatszolg\u00e1ltat\u00e1si \u00e9s bejelent\u00e9si k\u00f6telezetts\u00e9g k\u00e9sedelmes, hib\u00e1s, val\u00f3tlan tartalm\u00fa vagy hi\u00e1nyos teljes\u00edt\u00e9se eset\u00e9n az \u00e1llami ad\u00f3hat\u00f3s\u00e1g a bejelent\u00e9sre, adatszolg\u00e1ltat\u00e1sra k\u00f6telezett szem\u00e9lyt 20 milli\u00f3 forintig terjed\u0151 mulaszt\u00e1si b\u00edrs\u00e1ggal s\u00fajthatja.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az ad\u00f3hat\u00f3s\u00e1g k\u00f6zz\u00e9tette a honlapj\u00e1n azt a nyomtatv\u00e1nyt, amelyen a Country-by-Country (CbC) jelent\u00e9st teljes\u00edteni\u00fck…<\/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-3363","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":"\nEl\u00e9rhet\u0151 a Country-by-Country jelent\u00e9s teljes\u00edt\u00e9s\u00e9re szolg\u00e1l\u00f3 nyomtatv\u00e1ny - Andersen Magyarorsz\u00e1g<\/title>\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\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El\u00e9rhet\u0151 a Country-by-Country jelent\u00e9s teljes\u00edt\u00e9s\u00e9re szolg\u00e1l\u00f3 nyomtatv\u00e1ny\" \/>\n<meta property=\"og:description\" content=\"Az ad\u00f3hat\u00f3s\u00e1g k\u00f6zz\u00e9tette a honlapj\u00e1n azt a nyomtatv\u00e1nyt, amelyen a Country-by-Country (CbC) jelent\u00e9st teljes\u00edteni\u00fck...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-04T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-08T16:29:40+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 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\\\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"El\u00e9rhet\u0151 a Country-by-Country jelent\u00e9s teljes\u00edt\u00e9s\u00e9re szolg\u00e1l\u00f3 nyomtatv\u00e1ny\",\"datePublished\":\"2017-10-04T22:00:00+00:00\",\"dateModified\":\"2020-07-08T16:29:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\\\/\"},\"wordCount\":486,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/elerheto-a-country-by-country-jelentes-teljesitesere-szolgalo-nyomtatvany\\\/\",\"name\":\"El\u00e9rhet\u0151 a Country-by-Country jelent\u00e9s teljes\u00edt\u00e9s\u00e9re szolg\u00e1l\u00f3 nyomtatv\u00e1ny - 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