{"id":3528,"date":"2013-04-09T00:00:00","date_gmt":"2013-04-08T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/belfoldi-afa-osszesito-jelentes-a-gyakorlatban\/"},"modified":"2020-07-09T12:22:40","modified_gmt":"2020-07-09T10:22:40","slug":"belfoldi-afa-osszesito-jelentes-a-gyakorlatban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/belfoldi-afa-osszesito-jelentes-a-gyakorlatban\/","title":{"rendered":"Belf\u00f6ldi \u00e1fa \u00f6sszes\u00edt\u0151 jelent\u00e9s a gyakorlatban"},"content":{"rendered":"<p><strong>2013. janu\u00e1r 1-j\u00e9t\u0151l bevezet\u00e9sre ker\u00fclt az \u00fan. belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9s, melyet az \u00e1fa bevall\u00e1s r\u00e9szek\u00e9nt\u00a0a 2 milli\u00f3 Ft \u00e1th\u00e1r\u00edtott ad\u00f3t meghalad\u00f3 \u00fcgyletek eset\u00e9ben kell beny\u00fajtaniuk az ad\u00f3z\u00f3knak.\u00a0 A gyakorlatban sz\u00e1mos k\u00e9rd\u00e9s felmer\u00fcl az \u00f6sszes\u00edt\u0151 jelent\u00e9ssel kapcsolatban, ez\u00e9rt az al\u00e1bbiakban \u00f6sszeszedt\u00fck a legfontosabb tudnival\u00f3kat.<\/strong><!--more--><\/p>\n<p>A belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9s k\u00e9tf\u00e9le lehet: t\u00e9teles \u00e9s \u00f6sszevont. Fontos, hogy<strong>elad\u00f3i min\u0151s\u00e9gben csak t\u00e9teles, m\u00edg vev\u0151i min\u0151s\u00e9gben t\u00e9teles \u00e9s \u00f6sszevont \u00f6sszes\u00edt\u0151 jelent\u00e9sk\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9g is van<\/strong>. \u00a0A belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9st a belf\u00f6ldi ad\u00f3alany partnerrel folytatott, egyenes ad\u00f3z\u00e1s al\u00e1 es\u0151 \u00fcgyletekr\u0151l kell teljes\u00edteni.<\/p>\n<ul>\n<li><strong>T\u00e9teles jelent\u00e9s: <\/strong>Ha a sz\u00e1ml\u00e1ban egy m\u00e1sik belf\u00f6ld\u00f6n nyilv\u00e1ntart\u00e1sba vett ad\u00f3alanyra \u00e1th\u00e1r\u00edtott \u00e1fa \u00f6sszege el\u00e9ri vagy meghaladja a 2 milli\u00f3 forintot, az elad\u00f3nak \u00e9s a vev\u0151nek is sz\u00e1ml\u00e1nk\u00e9nt nyilatkozni kell a vev\u0151\/elad\u00f3 ad\u00f3sz\u00e1m\u00e1r\u00f3l, sz\u00e1mla sorsz\u00e1m\u00e1r\u00f3l, teljes\u00edt\u00e9s id\u0151pontj\u00e1r\u00f3l, az ad\u00f3 alapj\u00e1r\u00f3l \u00e9s az \u00e1th\u00e1r\u00edtott ad\u00f3 \u00f6sszeg\u00e9r\u0151l.\u00a0A vev\u0151nek azonban addig nem kell a t\u00e9teles nyilatkozatban felt\u00fcntetnie a sz\u00e1ml\u00e1t, am\u00edg azzal kapcsolatban nem gyakorol ad\u00f3levon\u00e1si jogot. Ha azonban ak\u00e1r r\u00e9szben is levon\u00e1si jogot gyakorol, akkor a jelent\u00e9sben szerepeltetnie kell a sz\u00e1ml\u00e1t, m\u00e9gpedig annak teljes \u00e1fa-tartalm\u00e1val.<\/li>\n<li><strong>\u00d6sszevont jelent\u00e9s:<\/strong> A vev\u0151t beszerz\u00e9s eset\u00e9n akkor terheli \u00f6sszevont \u00f6sszes\u00edt\u0151 nyilatkozatt\u00e9teli k\u00f6telezetts\u00e9g, ha ugyanabban a bevall\u00e1si id\u0151szakban ugyanazon partner \u00e1ltal kibocs\u00e1tott t\u00f6bb sz\u00e1ml\u00e1ban \u00f6sszesen 2 milli\u00f3 forintot el\u00e9r\u0151, vagy meghalad\u00f3 \u00f6sszegben gyakorol \u00e1fa-levon\u00e1si jogot.\u00a0 Az \u00f6sszevont \u00f6sszes\u00edt\u0151 jelent\u00e9s tartalmazza az \u00e9rt\u00e9kes\u00edt\u0151 ad\u00f3sz\u00e1m\u00e1t, \u00e9s a sz\u00e1ml\u00e1kban felt\u00fcntetett ad\u00f3 \u00f6sszes\u00edtett \u00f6sszeg\u00e9t.<\/li>\n<\/ul>\n<p><strong>Mire fontos odafigyelni a belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9s k\u00e9sz\u00edt\u00e9sekor?<\/strong><\/p>\n<ul>\n<li>\u00a0Olyan sz\u00e1ml\u00e1r\u00f3l, amiben <strong>nincs \u00e1th\u00e1r\u00edtott ad\u00f3 felt\u00fcntetve<\/strong> (pl. ford\u00edtott ad\u00f3z\u00e1s al\u00e1 es\u0151, vagy az \u00c1fa tv. ter\u00fcleti hat\u00e1ly\u00e1n k\u00edv\u00fcl es\u0151 \u00fcgyletek) nem kell adatot k\u00f6z\u00f6lni.<\/li>\n<li>Az \u00f6sszevont nyilatkozatt\u00e9teli k\u00f6telezetts\u00e9g <strong>hat\u00e1r\u00e9rt\u00e9k\u00e9nek sz\u00e1m\u00edt\u00e1sakor<\/strong> a levont \u00e1fa \u00f6sszege m\u00e9rvad\u00f3, m\u00edg a jelent\u00e9sben a sz\u00e1ml\u00e1kban felt\u00fcntetett, \u00e1th\u00e1r\u00edtott ad\u00f3t kell szerepeltetni, akkor is, ha nem a teljes \u00f6sszeg ker\u00fclt levon\u00e1sba helyez\u00e9sre. Az \u00f6sszevont nyilatkozatt\u00e9teli k\u00f6telezetts\u00e9get ad\u00f3bevall\u00e1si id\u0151szakonk\u00e9nt kell vizsg\u00e1lni.<\/li>\n<li><strong>A sz\u00e1mla adatait abban az \u00e1fa-bevall\u00e1sban kell szerepeltetni<\/strong>, amelyikben annak \u00e1fa-tartalm\u00e1t be kell vallani, teh\u00e1t a nyilatkozatt\u00e9teli k\u00f6telezetts\u00e9g\u00a0elad\u00f3i min\u0151s\u00e9gben a sz\u00e1mla teljes\u00edt\u00e9s\u00e9nek id\u0151pontj\u00e1hoz, vev\u0151i min\u0151s\u00e9gben pedig a levon\u00e1si jog gyakorl\u00e1s\u00e1nak id\u0151pontj\u00e1hoz igazodik.<\/li>\n<li>Az <strong>el\u0151legsz\u00e1ml\u00e1k<\/strong> eset\u00e9ben, ha az el\u0151leg \u00e1fa-tartalma el\u00e9ri a 2 milli\u00f3 Ft-ot, azt szerepeltetni kell a t\u00e9teles \u00f6sszes\u00edt\u0151 jelent\u00e9sben, \u00e9s a k\u00e9s\u0151bb kibocs\u00e1tott v\u00e9gsz\u00e1ml\u00e1nak szint\u00e9n szerepelnie kell a t\u00e9teles jelent\u00e9sben, m\u00e9gpedig a teljes (nem csak az el\u0151leggel cs\u00f6kkentett) \u00e1fa-\u00f6sszeget tartalmaz\u00f3 \u00e9rt\u00e9kben.<\/li>\n<li><strong>Sz\u00e1mlam\u00f3dos\u00edt\u00e1sok<\/strong>nak k\u00fcl\u00f6n\u00f6s figyelmet kell szentelni, ugyanis a belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9sben azokr\u00f3l a sz\u00e1ml\u00e1kr\u00f3l t\u00e9teles adatot kell szerepeltetni, amelyekben ak\u00e1r a m\u00f3dos\u00edt\u00e1st megel\u0151z\u0151en, ak\u00e1r azt k\u00f6vet\u0151en, vagy el\u0151tte \u00e9s ut\u00e1na is az \u00e1th\u00e1r\u00edtott ad\u00f3 \u00f6sszege el\u00e9ri a 2 milli\u00f3 forintot, \u00e9s a sz\u00e1mlam\u00f3dos\u00edt\u00e1s(ok) el\u0151zm\u00e9ny\u00e9t is fel kell t\u00fcntetni a jelent\u00e9sben.<\/li>\n<li><strong>Gy\u0171jt\u0151sz\u00e1mla<\/strong> eset\u00e9n a t\u00e9teles \u00f6sszes\u00edt\u0151 jelent\u00e9si \u00e9rt\u00e9khat\u00e1rhoz a sz\u00e1mla v\u00e9g\u00f6sszege ad\u00f3tartalm\u00e1t kell figyelembe venni, \u00e9s a teljes\u00edt\u00e9si id\u0151pontok k\u00f6z\u00fcl a legk\u00e9s\u0151bbit c\u00e9lszer\u0171 felt\u00fcntetni.<\/li>\n<\/ul>\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-3528","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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