{"id":3534,"date":"2013-02-07T00:00:00","date_gmt":"2013-02-06T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/transzferar-dokumentacio-uj-szabalyok-most-mar-kotelezoen\/"},"modified":"2020-07-09T12:22:40","modified_gmt":"2020-07-09T10:22:40","slug":"transzferar-dokumentacio-uj-szabalyok-most-mar-kotelezoen","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/transzferar-dokumentacio-uj-szabalyok-most-mar-kotelezoen\/","title":{"rendered":"Transzfer\u00e1r dokument\u00e1ci\u00f3: \u00faj szab\u00e1lyok most m\u00e1r k\u00f6telez\u0151en"},"content":{"rendered":"<p><strong>Ahogy arr\u00f3l kor\u00e1bban m\u00e1r <\/strong><strong><a href=\"https:\/\/orientax.hu\/hir\/transzferar-dokumentacio-egyszerusodo-szabalyok-szigorodo-szankciok\">h\u00edrt adtunk<\/a><\/strong><strong>, a kapcsolt v\u00e1llalkoz\u00e1sok transzfer\u00e1r nyilv\u00e1ntart\u00e1si k\u00f6telezetts\u00e9g\u00e9vel kapcsolatban tavaly jelent\u0151s m\u00f3dos\u00edt\u00e1sokat eszk\u00f6z\u00f6ltek a jogalkot\u00f3k. Ennek k\u00f6vetkezt\u00e9ben &#8211; a szigorod\u00f3 szankci\u00f3k mellett &#8211; egyszer\u0171bb szab\u00e1lyok vonatkoznak a transzfer\u00e1r dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9re. Az \u00faj el\u0151\u00edr\u00e1sokat a 2012. \u00e9vi nyilv\u00e1ntart\u00e1si k\u00f6telezetts\u00e9ggel kapcsolatban m\u00e1r mindenkinek k\u00f6telez\u0151 alkalmazni. Mivel k\u00f6zeledik a 2012. \u00e9vre vonatkoz\u00f3 dokument\u00e1ci\u00f3-k\u00e9sz\u00edt\u00e9s hat\u00e1rideje, cikk\u00fcnkben \u00f6sszefoglaltuk, hogy mire \u00e9rdemes odafigyelni.<\/strong><!--more--><\/p>\n<p>Az el\u0151\u00edr\u00e1sok k\u00f6telez\u0151 alkalmaz\u00e1sa, \u00e9s a transzfer\u00e1rak fokozott ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9se (hivatkozunk az ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9si ir\u00e1nyelvr\u0151l sz\u00f3l\u00f3<a href=\"https:\/\/orientax.hu\/hir\/ellenorzesi-iranyelvek-2013-ra-az-afa-ra-fokuszal-iden-a-nav\" target=\"_blank\" rel=\"noopener noreferrer\">cikk\u00fcnkre<\/a>) miatt az al\u00e1bbiakban r\u00f6viden \u00f6sszefoglaltuk a v\u00e1ltoz\u00e1sok l\u00e9nyeg\u00e9t, valamint azokat a gyakorlati szempontokat, amikre a dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g teljes\u00edt\u00e9se sor\u00e1n \u00e9rdemes tekintettel lenni.<\/p>\n<ul>\n<li>Az el\u0151\u00edr\u00e1sok m\u00f3dos\u00edt\u00e1s\u00e1nak k\u00f6vetkezt\u00e9ben <strong>sz\u00e1mos kapcsolt \u00fcgyletre nem terjed ki a dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g 2012-t\u0151l<\/strong>. \u00a0Az 50 milli\u00f3 forintot meg nem halad\u00f3 \u00fcgyletekkel, a nem f\u0151tev\u00e9kenys\u00e9g keret\u00e9ben t\u00f6rt\u00e9n\u0151 tov\u00e1bbsz\u00e1ml\u00e1z\u00e1sokkal, az ingyenes p\u00e9nzeszk\u00f6z-\u00e1tad\u00e1ssal, valamint a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) \u00e1ltal hat\u00e1rozatban meg\u00e1llap\u00edtott szok\u00e1sos piaci \u00e1rral kapcsolatban ezent\u00fal nem kell nyilv\u00e1ntart\u00e1st k\u00e9sz\u00edtenie a kapcsolt v\u00e1llalkoz\u00e1soknak. Term\u00e9szetesen a dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g al\u00f3li mentess\u00e9ggel kapcsolatban a 22\/2009. PM Rendelet (Rendelet) \u00e1ltal meghat\u00e1rozott<strong> felt\u00e9teleket szem el\u0151tt kell tartani.<\/strong><\/li>\n<li>\u00a0Az <strong>alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171 csoporton bel\u00fcli szolg\u00e1ltat\u00e1sok<\/strong>tekintet\u00e9ben a dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g egyszer\u0171s\u00edtett nyilv\u00e1ntart\u00e1s k\u00e9sz\u00edt\u00e9s\u00e9vel is teljes\u00edthet\u0151. Ezen szolg\u00e1ltat\u00e1sok k\u00f6r\u00e9t<strong> a Rendelet csak p\u00e9ld\u00e1l\u00f3z\u00f3 jelleggel sorolja fel<\/strong>, \u00edgy javasolt az ad\u00f3hat\u00f3s\u00e1g, vagy ad\u00f3tan\u00e1csad\u00f3 szakv\u00e9lem\u00e9ny\u00e9nek kik\u00e9r\u00e9se a kapcsolt \u00fcgyletek meg\u00edt\u00e9l\u00e9s\u00e9t illet\u0151en. Ezzel ugyanis adott esetben jelent\u0151s id\u0151r\u00e1ford\u00edt\u00e1s \u00e9s k\u00f6lts\u00e9g sp\u00f3rolhat\u00f3 meg.<\/li>\n<li>A r\u00e1ford\u00edt\u00e1sok cs\u00f6kkent\u00e9s\u00e9t \u00e9s az egyszer\u0171s\u00e9get el\u0151seg\u00edtend\u0151 a<strong>k\u00f6zpontilag elk\u00e9sz\u00edtett k\u00f6z\u00f6s nyilv\u00e1ntart\u00e1sr\u00f3l nem k\u00f6telez\u0151 hiteles magyar nyelv\u0171 ford\u00edt\u00e1st k\u00e9sz\u00edteni<\/strong>, amennyiben a dokument\u00e1ci\u00f3 angol, n\u00e9met vagy francia nyelven k\u00e9sz\u00fclt, \u00e9s az ad\u00f3jogi t\u00e9ny\u00e1ll\u00e1s tiszt\u00e1z\u00e1sa ford\u00edt\u00e1s n\u00e9lk\u00fcl is megtehet\u0151. A k\u00f6z\u00f6s nyilv\u00e1ntart\u00e1ssal kapcsolatban azonban fontos kiemelni, hogy azt <strong>mindenk\u00e9ppen javasolt fel\u00fclvizsg\u00e1lni \u00e9s adott esetben kieg\u00e9sz\u00edteni a magyar szab\u00e1lyoknak megfelel\u0151en.<\/strong> (Tapasztalataink alapj\u00e1n a k\u00fclf\u00f6ldi k\u00f6zpont \u00e1ltal elk\u00e9sz\u00edtett nyilv\u00e1ntart\u00e1sok ink\u00e1bb csak az \u00e1raz\u00e1st \u00e1ltal\u00e1noss\u00e1gban defini\u00e1l\u00f3, a m\u00f3dszertan indokolts\u00e1g\u00e1t al\u00e1t\u00e1maszt\u00f3 dokumentumok, nem pedig az adott \u00e9v t\u00e9nyleges \u00fcgyleteit felsorol\u00f3 \u00e9s r\u00e9szletesen elemz\u0151 nyilv\u00e1ntart\u00e1sok, \u00edgy teh\u00e1t nem minden esetben felelnek meg a magyar jogszab\u00e1lyoknak.)<\/li>\n<li>Az elm\u00falt \u00e9vek ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9sei alapj\u00e1n meg\u00e1llap\u00edthat\u00f3, hogy <strong>a NAV egyre t\u00f6bb figyelmet ford\u00edt a transzfer\u00e1rak vizsg\u00e1lat\u00e1ra.<\/strong> Ezt t\u00e1masztj\u00e1k al\u00e1 a dokument\u00e1ci\u00f3kkal kapcsolatos egyre gyakoribb tartalmi meg\u00e1llap\u00edt\u00e1sok, az \u00e9vr\u0151l \u00e9vre megjelen\u0151 ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9si ir\u00e1nyelvek \u2013 amik k\u00f6z\u00f6tt a transzfer\u00e1rak mindig kiemelt ter\u00fcletk\u00e9nt szerepelnek -, valamint a <strong>Szok\u00e1sos Piaci \u00c1rmeg\u00e1llap\u00edt\u00e1si \u00d6n\u00e1ll\u00f3 Oszt\u00e1ly<\/strong> l\u00e9trehoz\u00e1sa az ad\u00f3hat\u00f3s\u00e1g szervezet\u00e9n bel\u00fcl. Ezek miatt \u2013 a formai k\u00f6vetelm\u00e9nyek teljes\u00edt\u00e9s\u00e9n t\u00fal \u2013 mindenk\u00e9ppen javasolt a kapcsolt \u00fcgyletek gazdas\u00e1gi elemz\u00e9s\u00e9nek alapos \u00e1tgondol\u00e1sa \u00e9s kidolgoz\u00e1sa, valamint a vizsg\u00e1latot al\u00e1t\u00e1maszt\u00f3 m\u00f3dszertan(ok) k\u00f6r\u00fcltekint\u0151 kiv\u00e1laszt\u00e1sa \u00e9s alkalmaz\u00e1sa.<\/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":{"0":"post-3534","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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