{"id":3519,"date":"2013-09-19T00:00:00","date_gmt":"2013-09-18T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/online-penztargepek\/"},"modified":"2020-07-09T12:22:39","modified_gmt":"2020-07-09T10:22:39","slug":"online-penztargepek","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/online-penztargepek\/","title":{"rendered":"Online p\u00e9nzt\u00e1rg\u00e9pek"},"content":{"rendered":"<p><strong>Az online p\u00e9nzt\u00e1rg\u00e9pekkel kapcsolatos szab\u00e1lyok az ut\u00f3bbi id\u0151ben egyre nehezebben voltak k\u00f6vethet\u0151k, k\u00f6sz\u00f6nhet\u0151en a gyakori m\u00f3dos\u00edt\u00e1soknak \u00e9s a hat\u00f3s\u00e1gok r\u00e9sz\u00e9r\u0151l tapasztalt kommunik\u00e1ci\u00f3s hi\u00e1nyoss\u00e1goknak.\u00a0 Az al\u00e1bbiakban megpr\u00f3b\u00e1ljuk r\u00f6viden \u00f6sszefoglalni a legfontosabb tudnival\u00f3kat\u00a0 a t\u00e9m\u00e1ban.<\/strong><!--more--><\/p>\n<p>A p\u00e9nzt\u00e1rg\u00e9ppel kapcsolatos alapvet\u0151 rendelkez\u00e9seket a 3\/2013. (II.15) NGM rendelet tartalmazza. Az \u00e9rintetteknek regisztr\u00e1ci\u00f3s, illetve t\u00e1j\u00e9koztat\u00e1si k\u00f6telezetts\u00e9g\u00fck van att\u00f3l f\u00fcgg\u0151en, hogy az \u00e1ltaluk haszn\u00e1lt p\u00e9nzt\u00e1rg\u00e9p elektronikus napl\u00f3val rendelkezik-e vagy sem.<\/p>\n<p>Azon ad\u00f3alanyok, akik <strong>elektronikus napl\u00f3val nem rendelkez\u0151 p\u00e9nzt\u00e1rg\u00e9pet \u00fczemeltetnek<\/strong>, az al\u00e1bbi lehet\u0151s\u00e9gek k\u00f6z\u00fcl v\u00e1laszthattak:<\/p>\n<ul>\n<li>2013. szeptember 2-ig regisztr\u00e1ltak a NAV-n\u00e1l (azaz \u00a0a PTGREG nyomtatv\u00e1nyon \u00fczembe helyez\u00e9si k\u00f3dot k\u00e9rtek).\u00a0 Tov\u00e1bbi felt\u00e9tel, hogy 2013. okt\u00f3ber 1-j\u00e9t\u0151l az online p\u00e9nzt\u00e1rg\u00e9p beszerz\u00e9s\u00e9re vonatkoz\u00f3 szerz\u0151d\u00e9ssel, vagy a p\u00e9nzt\u00e1rg\u00e9p forgalmaz\u00f3ja \u00e1ltal visszaigazolt megrendel\u00e9ssel is rendelkezni kell.<\/li>\n<\/ul>\n<p>VAGY<\/p>\n<ul>\n<li>v\u00e1s\u00e1roltak egy hagyom\u00e1nyos, elektronikus napl\u00f3val rendelkez\u0151 p\u00e9nzt\u00e1rg\u00e9pet 2013. augusztus 31-ig, amelyet 2013. december 31-ig haszn\u00e1lhatnak,<\/li>\n<\/ul>\n<p>VAGY<\/p>\n<ul>\n<li>b\u00e9reltek egy hagyom\u00e1nyos, elektronikus napl\u00f3val rendelkez\u0151 p\u00e9nzt\u00e1rg\u00e9pet 2013. augusztus 31-ig, amelyet 2013. december 31-\u00e9ig haszn\u00e1lhatnak;<\/li>\n<\/ul>\n<p><strong>Az elektronikus napl\u00f3val rendelkez\u0151 p\u00e9nzt\u00e1rg\u00e9pet haszn\u00e1l\u00f3 t\u00e1rsas\u00e1goknak<\/strong> az \u00e1t\u00e1ll\u00e1s id\u0151pontja nem v\u00e1ltozott, arra tov\u00e1bbra is a 2013. \u00a0december 31-es hat\u00e1rid\u0151 van \u00e9rv\u00e9nyben, illetve eddig az id\u0151pontig szankci\u00f3ra sem sz\u00e1m\u00edthatnak\u00a0 a t\u00e1rsas\u00e1gok.<\/p>\n<p>Tov\u00e1bbi fontos szab\u00e1ly, hogy az ad\u00f3alanyoknak az elektronikus napl\u00f3k adattartalm\u00e1t, havonta a t\u00e1rgyh\u00f3napot k\u00f6vet\u0151 h\u00f3nap 10. napj\u00e1ig, elektronikus \u00faton meg kell k\u00fcldeni\u00fck az Ad\u00f3hivatal fel\u00e9.<\/p>\n<p>A p\u00e9nzt\u00e1rg\u00e9p \u00fczemeltet\u00e9s\u00e9vel kapcsolatos jogszab\u00e1lyi k\u00f6telezetts\u00e9gek elmulaszt\u00e1s\u00e1\u00e9rt az ad\u00f3hat\u00f3s\u00e1g 2013. okt\u00f3ber 1-j\u00e9t\u0151l 1 milli\u00f3 Ft-ig terjed\u0151 mulaszt\u00e1si b\u00edrs\u00e1got szabhat ki.<\/p>\n<p>Az Ad\u00f3hat\u00f3s\u00e1g 2013. szeptember 19-\u00e9n kiadott egy \u00fajabb k\u00f6zlem\u00e9nyt a t\u00e9m\u00e1ban, mely el\u00e9rhet\u0151 <a href=\"http:\/\/www.nav.gov.hu\/nav\/online_penztargepek\/uzemeltetok_cikkek\/kozlemeny_20130919.html\" target=\"_blank\" rel=\"noopener noreferrer\">itt.<\/a><\/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":{"0":"post-3519","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"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 v27.4 (Yoast SEO v27.4) - 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