{"id":3463,"date":"2015-10-27T00:00:00","date_gmt":"2015-10-26T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/valtozasok-a-szamlazo-programokkal-kapcsolatban\/"},"modified":"2020-07-08T18:08:50","modified_gmt":"2020-07-08T16:08:50","slug":"valtozasok-a-szamlazo-programokkal-kapcsolatban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/valtozasok-a-szamlazo-programokkal-kapcsolatban\/","title":{"rendered":"V\u00e1ltoz\u00e1sok a sz\u00e1ml\u00e1z\u00f3 programokkal kapcsolatban"},"content":{"rendered":"<p><strong>2016. janu\u00e1r 1-j\u00e9t\u0151l l\u00e9pnek hat\u00e1lyba <em>a sz\u00e1mla \u00e9s a nyugta ad\u00f3igazgat\u00e1si azonos\u00edt\u00e1s\u00e1r\u00f3l, valamint az elektronikus form\u00e1ban meg\u0151rz\u00f6tt sz\u00e1ml\u00e1k ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 23\/2014. (VI. 30.) NGM rendelet<\/em> (a tov\u00e1bbiakban: Rendelet) m\u00f3dos\u00edtott rendelkez\u00e9sei, melyekre \u00e9rdemes megkezdeni a felk\u00e9sz\u00fcl\u00e9st az \u00e9rintetteknek.<\/strong><!--more--><\/p>\n<p>A hat\u00e1lyba l\u00e9p\u0151 \u00faj rendelkez\u00e9sek \u00e9rtelm\u00e9ben a sz\u00e1ml\u00e1z\u00f3 programoknak olyan funkci\u00f3val, \u00fan. \u201ead\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9si adatszolg\u00e1ltat\u00e1ssal\u201d kell rendelkeznie, amelynek elind\u00edt\u00e1s\u00e1val az ad\u00f3hat\u00f3s\u00e1g adatexportot tud v\u00e9gezni<\/p>\n<ul>\n<li>egy meghat\u00e1rozott id\u0151intervallumon, illetve<\/li>\n<li>meghat\u00e1rozott sorsz\u00e1mtartom\u00e1nyon bel\u00fcl ki\u00e1ll\u00edtott sz\u00e1ml\u00e1kra.<\/li>\n<\/ul>\n<p>Fontos megjegyezni, hogy a 2016. janu\u00e1r 1-j\u00e9t\u0151l \u00e9letbe l\u00e9p\u0151 \u00faj szab\u00e1lyok<strong>nem arra adnak lehet\u0151s\u00e9get<\/strong> az ad\u00f3hat\u00f3s\u00e1gnak<strong>, hogy online m\u00f3don<\/strong> (mint p\u00e9ld\u00e1ul a p\u00e9nzt\u00e1rg\u00e9pek eset\u00e9n) <strong>lek\u00e9rjen adatokat<\/strong>, hanem hogy egy eseti ad\u00f3ellen\u0151rz\u00e9s sor\u00e1n a revizorok ki tudj\u00e1k nyerni a sz\u00e1mukra relev\u00e1ns inform\u00e1ci\u00f3kat.<\/p>\n<p>Az adatexport sor\u00e1n kinyert dokumentumnak Rendelet szerinti form\u00e1tumban, meghat\u00e1rozott adattartalommal \u00e9s adatszerkezettel kell rendelkeznie.<\/p>\n<p>A t\u00e9m\u00e1ban kiad\u00e1sra ker\u00fclt <a title=\"sz\u00e1ml\u00e1z\u00f3 programok\" href=\"https:\/\/www.nav.gov.hu\/nav\/ado\/afa080101_hatalyos\/A_szamlazo_programok_20151007.html\" target=\"_blank\" rel=\"noopener noreferrer\">ad\u00f3hat\u00f3s\u00e1gi t\u00e1j\u00e9koztat\u00f3<\/a> kiemeli, hogy a <em>\u201e<\/em><strong><em>2016. janu\u00e1r 1-j\u00e9t megel\u0151z\u0151en ki\u00e1ll\u00edtott sz\u00e1ml\u00e1k tekintet\u00e9ben<\/em><\/strong><em> a sz\u00e1ml\u00e1z\u00f3 programnak <strong>nem k\u00f6telez\u0151 az adatexportot biztos\u00edtani<\/strong>. Ezzel egy\u00fctt a<strong>2016. janu\u00e1r 1-j\u00e9n<\/strong> vagy <strong>azt k\u00f6vet\u0151en ki\u00e1ll\u00edtott<\/strong>, de egy <strong>kor\u00e1bbi sz\u00e1ml\u00e1t m\u00f3dos\u00edt\u00f3, \u00e9rv\u00e9nytelen\u00edt\u0151 sz\u00e1mla vonatkoz\u00e1s\u00e1ban az adatexportot m\u00e1r biztos\u00edtani kell<\/strong>.\u201d<\/em><\/p>\n<p>Amennyiben a sz\u00e1ml\u00e1z\u00f3 program 2016. janu\u00e1r 1-j\u00e9t\u0151l nem rendelkezik a fentebb r\u00e9szletezett funkci\u00f3val, \u00fagy az ad\u00f3hat\u00f3s\u00e1g ezen mulaszt\u00e1st mulaszt\u00e1si b\u00edrs\u00e1g kiszab\u00e1s\u00e1val szankcion\u00e1lhatja.<\/p>\n","protected":false},"excerpt":{"rendered":"<\/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-3463","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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