{"id":3542,"date":"2012-10-19T00:00:00","date_gmt":"2012-10-18T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/2013-as-adocsomag-iii-afa-jovedeki-ado\/"},"modified":"2025-05-07T16:12:15","modified_gmt":"2025-05-07T14:12:15","slug":"2013-as-adocsomag-iii-afa-jovedeki-ado","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2013-as-adocsomag-iii-afa-jovedeki-ado\/","title":{"rendered":"2013-as ad\u00f3csomag III. &#8211; \u00c1fa, J\u00f6ved\u00e9ki ad\u00f3"},"content":{"rendered":"\n<p><strong>\u00c1LTAL\u00c1NOS FORGALMI AD\u00d3<\/strong><\/p>\n\n\n\n<p><strong>Az \u00e1ltal\u00e1nos forgalmi ad\u00f3 jelenleg hat\u00e1lyos el\u0151\u00edr\u00e1sait t\u00f6bb m\u00f3dos\u00edt\u00f3 javaslat is \u00e9rinti, melyek k\u00f6z\u00fcl a legfontosabbak az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/uzletag-atruhazas-afa\/\">\u00fczlet\u00e1g-\u00e1truh\u00e1z\u00e1ssal<\/a>, illetve a sz\u00e1ml\u00e1z\u00e1ssal kapcsolatos t\u00f6rv\u00e9nyjavaslatok.<\/strong><\/p>\n\n\n\n<!--more-->\n\n\n\n<p><strong>\u00dczlet\u00e1g-\u00e1truh\u00e1z\u00e1s<\/strong><\/p>\n\n\n\n<p>A Javaslat egyr\u00e9szr\u0151l bizonyos felt\u00e9telek egy\u00fcttes teljes\u00fcl\u00e9se eset\u00e9n ad\u00f3mentess\u00e9 tenn\u00e9 az \u00fczlet\u00e1g-\u00e1truh\u00e1z\u00e1st, m\u00e1sr\u00e9szt ehhez kapcsol\u00f3d\u00f3an bevezetn\u00e9 az \u00fczlet\u00e1g fogalm\u00e1t.<\/p>\n\n\n\n<p>\u00dczlet\u00e1g alatt a v\u00e1llalkoz\u00e1s olyan m\u0171k\u00f6d\u0151 egys\u00e9g\u00e9t kellene \u00e9rteni, amely szervezeti szempontb\u00f3l f\u00fcggetlen\u00fcl, a hozz\u00e1 tartoz\u00f3 vagyonnal alkalmas az \u00f6n\u00e1ll\u00f3 gazdas\u00e1gi tev\u00e9kenys\u00e9g tart\u00f3s folytat\u00e1s\u00e1ra.<\/p>\n\n\n\n<p>Az \u00fczlet\u00e1g-\u00e1truh\u00e1z\u00e1s ad\u00f3mentess\u00e9g\u00e9nek felt\u00e9telei a k\u00f6vetkez\u0151k lenn\u00e9nek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az apportra \u00e9s a jogut\u00f3dl\u00e1sra vonatkoz\u00f3 szab\u00e1lyokkal megegyez\u0151 felt\u00e9telek (azaz a szerz\u0151 f\u00e9l: (i) belf\u00f6ld\u00f6n nyilv\u00e1ntart\u00e1sba vett ad\u00f3alany, (ii) k\u00f6telezetts\u00e9get v\u00e1llal arra, hogy a szerz\u00e9st k\u00f6vet\u0151en a szerzett vagyonhoz f\u0171z\u0151d\u0151 jogok \u00e9s k\u00f6telezetts\u00e9gek jogut\u00f3dk\u00e9nt \u0151t illetik \u00e9s terhelik, valamint (iii) sem a szerz\u00e9skor, sem azt k\u00f6vet\u0151en nincs olyan az \u00c1fa t\u00f6rv\u00e9nyben szab\u00e1lyozott jog\u00e1ll\u00e1sa, amely term\u00e9szet\u00e9n\u00e9l fogva \u00f6sszeegyezhetetlen lenne az eml\u00edtett k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9vel).<\/li>\n\n\n\n<li>Az \u00fczlet\u00e1g keret\u00e9ben folytatott gazdas\u00e1gi tev\u00e9kenys\u00e9g kiz\u00e1r\u00f3lag ad\u00f3levon\u00e1sra jogos\u00edt\u00f3 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9s, szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s.<\/li>\n\n\n\n<li>Amennyiben a szerzett vagyon olyan ingatlant (ingatlanr\u00e9szt) tartalmaz, (i) mely ingatlan (ingatlanr\u00e9sz) \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9vel, (haszon)b\u00e9rbead\u00e1s\u00e1val kapcsolatban az \u00e1truh\u00e1z\u00f3 az ad\u00f3k\u00f6teless\u00e9 t\u00e9telt v\u00e1lasztotta, vagy (ii) a be\u00e9p\u00edtett ingatlan (ingatlanr\u00e9sz) \u00e9s ahhoz tartoz\u00f3 f\u00f6ldr\u00e9szlet els\u0151 rendeltet\u00e9sszer\u0171 haszn\u00e1latbav\u00e9tele m\u00e9g nem t\u00f6rt\u00e9nt meg, vagy a haszn\u00e1latbav\u00e9telt\u0151l nem telt el m\u00e9g 2 \u00e9v az \u00fczlet\u00e1g-\u00e1truh\u00e1z\u00e1s id\u0151pontj\u00e1ban, akkor az \u00fczlet\u00e1gat megszerz\u0151 ad\u00f3alanynak is az ingatlan (ingatlanr\u00e9sz) \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9nek, (haszon)b\u00e9rbead\u00e1s\u00e1nak ad\u00f3k\u00f6teless\u00e9 t\u00e9tel\u00e9t kell v\u00e1lasztania (az ad\u00f3k\u00f6teless\u00e9 t\u00e9telr\u0151l az ad\u00f3alanynak az \u00fcgylet teljes\u00edt\u00e9s\u00e9nek az id\u0151pontj\u00e1ig kell bejelent\u00e9st tennie).<\/li>\n<\/ul>\n\n\n\n<p>Az apportra \u00e9s a jogut\u00f3dl\u00e1sra vonatkoz\u00f3 szab\u00e1lyokhoz hasonl\u00f3an az \u00fczlet\u00e1g-\u00e1truh\u00e1z\u00e1s eset\u00e9ben is egyetemleges felel\u0151ss\u00e9g terheln\u00e9 az \u00e1truh\u00e1z\u00f3 felet a szerz\u0151 f\u00e9llel egy\u00fctt az el\u00e9v\u00fcl\u00e9si id\u0151n bel\u00fcl a t\u00f6rv\u00e9nyben meghat\u00e1rozott k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9\u00e9rt, valamint ha a fenti felt\u00e9telek b\u00e1rmelyike nem teljes\u00fclne, a felt\u00e9tel nem teljes\u00fcl\u00e9sekor az \u00fcgylethez f\u0171z\u0151d\u0151 joghat\u00e1s halad\u00e9ktalanul be\u00e1llna.<\/p>\n\n\n\n<p><strong>EKB \u00c1rfolyam<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amennyiben az adott k\u00fclf\u00f6ldi p\u00e9nznemnek nincs jegyz\u00e9se, akkor az ad\u00f3 alapj\u00e1nak forintban t\u00f6rt\u00e9n\u0151 meg\u00e1llap\u00edt\u00e1s\u00e1t nem csak az MNB \u00e1ltal, hanem az Eur\u00f3pai K\u00f6zponti Bank \u00e1ltal k\u00f6zz\u00e9tett \u00e1rfolyam alapj\u00e1n is meg lehetne tenni.<\/li>\n\n\n\n<li>A Javaslat \u00e9rtelm\u00e9ben az ad\u00f3alany nem csak az MNB \u00e1ltal, hanem az Eur\u00f3pai K\u00f6zponti Bank \u00e1ltal k\u00f6zz\u00e9tett \u00e1rfolyamot is alkalmazhatn\u00e1 az ad\u00f3 alapj\u00e1nak forintra t\u00f6rt\u00e9n\u0151 \u00e1tsz\u00e1m\u00edt\u00e1s\u00e1ra, amennyiben az k\u00fclf\u00f6ldi p\u00e9nznemben kifejezett. A v\u00e1laszt\u00e1sr\u00f3l az MNB \u00e1ltal k\u00f6zz\u00e9tett \u00e1rfolyamra vonatkoz\u00f3 v\u00e1laszt\u00e1ssal azonos m\u00f3don el\u0151zetesen az \u00e1llami ad\u00f3hat\u00f3s\u00e1g r\u00e9sz\u00e9re bejelent\u00e9st kellene tenni, melyt\u0151l az ad\u00f3alany a v\u00e1laszt\u00e1s \u00e9v\u00e9t k\u00f6vet\u0151 napt\u00e1ri \u00e9v v\u00e9g\u00e9ig nem t\u00e9rhetne el.<\/li>\n<\/ul>\n\n\n\n<p><strong>Ford\u00edtott ad\u00f3z\u00e1s<\/strong><\/p>\n\n\n\n<p>A ford\u00edtott ad\u00f3z\u00e1s al\u00e1 tartozn\u00e1nak nem csak az ad\u00f3s \u00e9s a hitelez\u0151, hanem az ad\u00f3s \u00e9s a hitelez\u0151 \u00e1ltal kijel\u00f6lt harmadik szem\u00e9lyek k\u00f6z\u00f6tti olyan \u00e9rt\u00e9kes\u00edt\u00e9sek is, melyek dologi biztos\u00edt\u00e9kk\u00e9nt lej\u00e1rt k\u00f6vetel\u00e9s kiel\u00e9g\u00edt\u00e9s\u00e9nek \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9re ir\u00e1nyulnak.<\/p>\n\n\n\n<p><strong>Sz\u00e1ml\u00e1z\u00e1s<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A T\u00f6rv\u00e9nyjavaslat alapj\u00e1n a K\u00f6z\u00f6ss\u00e9gen bel\u00fcli term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sr\u0151l, illetve olyan a hat\u00e1ron \u00e1t ny\u00fajtott szolg\u00e1ltat\u00e1sr\u00f3l, mely eset\u00e9ben a ford\u00edtott ad\u00f3z\u00e1s keret\u00e9ben az ig\u00e9nybevev\u0151 az ad\u00f3fizet\u00e9sre k\u00f6telezett, a<strong>sz\u00e1ml\u00e1t legk\u00e9s\u0151bb a teljes\u00edt\u00e9st k\u00f6vet\u0151 h\u00f3nap 15. napj\u00e1ig lenne k\u00f6telez\u0151 kibocs\u00e1tani<\/strong>.<\/li>\n\n\n\n<li>Az el\u0151bbi ponttal \u00f6sszef\u00fcgg\u00e9sben a Javaslat csak akkor tenn\u00e9 lehet\u0151v\u00e9 az egy h\u00f3napn\u00e1l hosszabb id\u0151szakr\u00f3l <strong>gy\u0171jt\u0151sz\u00e1mla<\/strong> kibocs\u00e1t\u00e1s\u00e1nak lehet\u0151s\u00e9g\u00e9t, ha abban az ad\u00f3alany ad\u00f3mentes K\u00f6z\u00f6ss\u00e9gen bel\u00fcli \u00e9rt\u00e9kes\u00edt\u00e9st, valamint olyan hat\u00e1ron \u00e1tny\u00fal\u00f3 szolg\u00e1ltat\u00e1sny\u00fajt\u00e1st nem t\u00fcntet fel, mely ut\u00e1n az ig\u00e9nybevev\u0151 ad\u00f3alany az ad\u00f3fizet\u00e9sre k\u00f6telezett.<\/li>\n\n\n\n<li>A <strong>sz\u00e1mla k\u00f6telez\u0151 adattartalma<\/strong> a k\u00f6vetkez\u0151k szerint v\u00e1ltozna: egyr\u00e9szr\u0151l abban az esetben, ha a belf\u00f6ldi gazdas\u00e1gi szerepl\u0151k k\u00f6z\u00f6tti \u00fcgylettel kapcsolatban \u00e1th\u00e1r\u00edtott ad\u00f3 el\u00e9ri vagy meghaladja a 2 milli\u00f3 forintot, akkor a beszerz\u0151 f\u00e9l ad\u00f3sz\u00e1m\u00e1t\/csoportazonos\u00edt\u00f3 sz\u00e1m\u00e1nak els\u0151 nyolc sz\u00e1mjegy\u00e9t is szerepeltetni kellene a sz\u00e1ml\u00e1n, m\u00e1sr\u00e9szr\u0151l a k\u00f6telez\u0151en szerepeltetend\u0151 z\u00e1rad\u00e9ksz\u00f6vegek k\u00f6re is b\u0151v\u00fclne, konkr\u00e9t meghat\u00e1roz\u00e1sra ker\u00fclne (pl. \u201ep\u00e9nzforgalmi elsz\u00e1mol\u00e1s\u201d, \u201e\u00f6nsz\u00e1ml\u00e1z\u00e1s\u201d, \u201eford\u00edtott ad\u00f3z\u00e1s\u201d szerepeltet\u00e9se a megfelel\u0151 esetekben).<\/li>\n\n\n\n<li>Amennyiben az ad\u00f3alany az elektronikus sz\u00e1ml\u00e1t nem az EDI-ben hozza l\u00e9tre \u00e9s nem ebben a rendszerben tov\u00e1bb\u00edtja elektronikus adatk\u00e9nt, akkor az elektronkus sz\u00e1ml\u00e1n &#8211; a jelenlegi szab\u00e1lyoz\u00e1ssal ellent\u00e9tben, ami a fokozott biztons\u00e1g\u00fa elektronikus al\u00e1\u00edr\u00e1s \u00e9s id\u0151b\u00e9lyegz\u0151 haszn\u00e1lat\u00e1t \u00edrja el\u0151 \u2013 <strong>min\u0151s\u00edtett elektronikus al\u00e1\u00edr\u00e1s<\/strong>helyezend\u0151 el.<\/li>\n\n\n\n<li>A javaslat az elektronikus sz\u00e1ml\u00e1kkal kapcsolatban egyszer\u0171s\u00edt\u00e9st is tartalmaz: ha ugyanannak a sz\u00e1mlabefogad\u00f3nak <strong>t\u00f6bb elektronikus sz\u00e1ml\u00e1t tartalmaz\u00f3<\/strong> <strong>sz\u00e1mlak\u00f6teg<\/strong>et k\u00fcldenek, vagy ilyet bocs\u00e1tanak a rendelkez\u00e9s\u00e9re, akkor a k\u00fcl\u00f6nb\u00f6z\u0151 sz\u00e1ml\u00e1k azonos adatait elegend\u0151 csak egyszer felt\u00fcntetni, felt\u00e9ve, hogy minden sz\u00e1mla eset\u00e9ben a teljes inform\u00e1ci\u00f3 hozz\u00e1f\u00e9rhet\u0151.<\/li>\n\n\n\n<li>A Javaslat \u00e9rtelm\u00e9ben a sz\u00e1ml\u00e1t <strong>egyszer\u0171s\u00edtett adattartalommal is ki lehetne bocs\u00e1tani<\/strong> abban az esetben, ha a sz\u00e1mla v\u00e9g\u00f6sszege nem haladja meg a 100 eur\u00f3nak megfelel\u0151 v\u00e9g\u00f6sszeget, felt\u00e9ve, hogy az \u00fcgylet nem t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9s vagy K\u00f6z\u00f6ss\u00e9gen bel\u00fcli \u00e9rt\u00e9kes\u00edt\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p><strong>J\u00d6VED\u00c9KI AD\u00d3<\/strong><\/p>\n\n\n\n<p><strong>A j\u00f6ved\u00e9ki ad\u00f3 ter\u00fclet\u00e9n csak apr\u00f3bb m\u00f3dos\u00edt\u00e1sok v\u00e1rhat\u00f3k, melyek k\u00f6z\u00fcl a fuvaroz\u00f3k ad\u00f3visszaig\u00e9nyl\u00e9s\u00e9t pozit\u00edvan \u00e9rint\u0151 v\u00e1ltoz\u00e1s tekinthet\u0151 a legfontosabb m\u00f3dos\u00edt\u00f3 javaslatnak.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Egys\u00e9ges\u00edt\u00e9sre ker\u00fcln\u00e9nek a <strong>pap\u00edr alap\u00fa \u00e9s az elektronikus ad\u00f3-visszaig\u00e9nyl\u00e9sek<\/strong> eset\u00e9n alkalmazand\u00f3 elj\u00e1r\u00e1sok.<\/li>\n\n\n\n<li>A <strong>fuvaroz\u00f3k <\/strong>jelenleg a g\u00e1zolaj j\u00f6ved\u00e9ki ad\u00f3j\u00e1b\u00f3l visszaig\u00e9nyelhet\u0151 r\u00e9szt negyed\u00e9vente, illetve \u00e9vente kapj\u00e1k vissza. A j\u00f6v\u0151ben a visszaig\u00e9nyl\u00e9s havonta lehetne beny\u00fajtani.<\/li>\n\n\n\n<li>A Javaslat megteremti annak a lehet\u0151s\u00e9g\u00e9t, hogy <strong>a harmadik orsz\u00e1gba rep\u00fcl\u0151 rep\u00fcl\u0151g\u00e9peken j\u00f6ved\u00e9ki ad\u00f3mentesen<\/strong> ker\u00fclhessen sor alkohol tartalm\u00fa italok \u00e9s doh\u00e1nygy\u00e1rtm\u00e1nyok \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9re. Egy \u00faj ad\u00f3rakt\u00e1r t\u00edpus, az utasell\u00e1t\u00f3 ad\u00f3rakt\u00e1r l\u00e1tja el a harmadik orsz\u00e1gba k\u00f6zvetlen\u00fcl rep\u00fcl\u0151 rep\u00fcl\u0151g\u00e9pek fed\u00e9lzet\u00e9n az utasoknak felszolg\u00e1lt term\u00e9kek t\u00e1rol\u00e1s\u00e1t.<\/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-3542","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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2013-as ad\u00f3csomag III. - \u00c1fa, J\u00f6ved\u00e9ki ad\u00f3 - 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\/2013-as-adocsomag-iii-afa-jovedeki-ado\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2013-as ad\u00f3csomag III. - \u00c1fa, J\u00f6ved\u00e9ki ad\u00f3\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/2013-as-adocsomag-iii-afa-jovedeki-ado\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2012-10-18T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-07T14:12:15+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=\"7 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\\\/2013-as-adocsomag-iii-afa-jovedeki-ado\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/2013-as-adocsomag-iii-afa-jovedeki-ado\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"2013-as ad\u00f3csomag III. &#8211; 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