{"id":3549,"date":"2012-08-31T00:00:00","date_gmt":"2012-08-30T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/penzforgalmi-adozas-az-afa-ban\/"},"modified":"2020-07-09T12:22:42","modified_gmt":"2020-07-09T10:22:42","slug":"penzforgalmi-adozas-az-afa-ban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/penzforgalmi-adozas-az-afa-ban\/","title":{"rendered":"P\u00e9nzforgalmi ad\u00f3z\u00e1s az \u00e1f\u00e1-ban"},"content":{"rendered":"<p><strong>A munkahelyek v\u00e9delme \u00e9rdek\u00e9ben beny\u00fajtott <\/strong><a href=\"https:\/\/orientax.hu\/hir\/korvonalazodtak-a-munkahelyvedelmi-akcioterv-elemei\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>ad\u00f3csomag<\/strong><\/a><strong> keret\u00e9ben bevezet\u00e9sre ker\u00fclne az \u00e1ltal\u00e1nos forgalmi ad\u00f3z\u00e1sban a p\u00e9nzforgalmi elsz\u00e1mol\u00e1s szerinti ad\u00f3z\u00e1s, <!--more-->melynek l\u00e9nyege, hogy az \u00e1f\u00e1-t csak akkor kellene befizetnie a p\u00e9nzforgalmi elsz\u00e1mol\u00e1st v\u00e1laszt\u00f3 ad\u00f3alanynak, ha azt m\u00e1r neki kifizett\u00e9k.<\/strong><\/p>\n<p>A p\u00e9nzforgalmi elsz\u00e1mol\u00e1s szerinti ad\u00f3z\u00e1s alkalmaz\u00e1s\u00e1r\u00f3l az 500 ezer eur\u00f3nak megfelel\u0151 \u00e9ves \u00e1rbev\u00e9teli (az \u00e9rt\u00e9khat\u00e1rba nem sz\u00e1m\u00edtana bele pl. a t\u00e1rgyi eszk\u00f6z, ingatlan \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 bev\u00e9tel) \u00e9rt\u00e9khat\u00e1rt meg nem halad\u00f3, belf\u00f6ld\u00f6n letelepedett ad\u00f3alany d\u00f6nthetne. Az \u00e1rbev\u00e9telnek mind az adott napt\u00e1ri \u00e9vben, mind az azt megel\u0151z\u0151 \u00e9vben a hat\u00e1r\u00e9rt\u00e9k alatt kell maradnia, \u00e9s ha a hat\u00e1r\u00e9rt\u00e9ket \u00e9v k\u00f6zben \u00e1tl\u00e9pi az ad\u00f3alany, akkor arr\u00f3l \u00e9rtes\u00edtenie kell az ad\u00f3hat\u00f3s\u00e1got, \u00e9s azut\u00e1n nem alkalmazhatja a p\u00e9nzforgalmi elsz\u00e1mol\u00e1st, illetve m\u00e9g tov\u00e1bbi k\u00e9t \u00e9vig nem v\u00e1laszthatja \u00fajra a p\u00e9nzforgalmi elsz\u00e1mol\u00e1s szerinti ad\u00f3z\u00e1st.<\/p>\n<p>A p\u00e9nzforgalmi elsz\u00e1mol\u00e1s v\u00e1laszt\u00e1s\u00e1nak felt\u00e9tele az is, hogy az ad\u00f3alany a t\u00e1rgy\u00e9v els\u0151 napj\u00e1n kisv\u00e1llalkoz\u00e1snak min\u0151s\u00fclj\u00f6n a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokr\u00f3l sz\u00f3l\u00f3 szab\u00e1lyoz\u00e1s szerint (teh\u00e1t \u00f6sszes foglalkoztatotti l\u00e9tsz\u00e1ma 50 f\u0151n\u00e9l kevesebb, \u00e9s \u00e9ves nett\u00f3 \u00e1rbev\u00e9tele vagy m\u00e9rlegf\u0151\u00f6sszege legfeljebb 10 milli\u00f3 eur\u00f3nak megfelel\u0151 forint\u00f6sszeg).<\/p>\n<p>Az \u00fan. k\u00fcl\u00f6n\u00f6s ad\u00f3z\u00e1si m\u00f3dokat alkalmaz\u00f3 ad\u00f3alanyok nem v\u00e1laszthatn\u00e1k a p\u00e9nzforgalmi ad\u00f3z\u00e1st, \u00edgy nem alkalmazhatn\u00e1 azt pl. a mez\u0151gazdas\u00e1gi tev\u00e9kenys\u00e9get vagy utaz\u00e1sszervez\u00e9si szolg\u00e1ltat\u00e1st folytat\u00f3 ad\u00f3alany.<\/p>\n<p>Az elsz\u00e1mol\u00e1s \u00e9rtelm\u00e9ben az ad\u00f3alanynak a fizetend\u0151 ad\u00f3t nem az \u00fcgylet teljes\u00edt\u00e9sekor kellene meg\u00e1llap\u00edtani, hanem a r\u00e9sz\u00e9re t\u00f6rt\u00e9n\u0151 fizet\u00e9s (ellen\u00e9rt\u00e9k \u00e1tv\u00e9tele, j\u00f3v\u00e1\u00edr\u00e1sa) vagy k\u00f6vetel\u00e9s engedm\u00e9nyez\u00e9s id\u0151pontj\u00e1ban. R\u00e9szletv\u00e9telkor a megfizetett r\u00e9szlet erej\u00e9ig kellene a fizetend\u0151 ad\u00f3t meg\u00e1llap\u00edtani.<\/p>\n<p>A p\u00e9nzforgalmi elsz\u00e1mol\u00e1st v\u00e1laszt\u00f3 ad\u00f3alany az ad\u00f3levon\u00e1si jog\u00e1t is ugyanebben az id\u0151pontban gyakorolhatn\u00e1, azaz, csak ellen\u00e9rt\u00e9k megfizet\u00e9sekor.<\/p>\n<p>Az \u00fcgylet teljes\u00edt\u00e9s\u00e9t tan\u00fas\u00edt\u00f3 sz\u00e1ml\u00e1n szerepelnie kellene a p\u00e9nzforgalmi elsz\u00e1mol\u00e1s t\u00e9ny\u00e9nek. \u00a0Ha ez nem t\u00f6rt\u00e9nik meg, akkor az \u00e1ltal\u00e1nos szab\u00e1lyok szerint kell az ad\u00f3t megfizetni.<\/p>\n<p>A p\u00e9nzforgalmi elsz\u00e1mol\u00e1st f\u0151szab\u00e1ly szerint napt\u00e1ri \u00e9vre lehet majd v\u00e1lasztani, illetve a v\u00e1laszt\u00e1st \u00e9v k\u00f6zben az ad\u00f3alanyk\u00e9nti nyilv\u00e1ntart\u00e1sba-v\u00e9telkor is meg lehet tenni. A v\u00e1laszt\u00e1st a megel\u0151z\u0151 \u00e9v utols\u00f3 napj\u00e1ig az ad\u00f3hat\u00f3s\u00e1gnak be kell jelenteni.<\/p>\n<p>A p\u00e9nzforgalmi elsz\u00e1mol\u00e1s szerinti ad\u00f3z\u00e1s a 2010\/45\/EU tan\u00e1csi ir\u00e1nyelvben biztos\u00edtott lehet\u0151s\u00e9ggel \u00f6sszhangban ker\u00fclne bevezet\u00e9sre, \u00e9s sz\u00e1mos kisv\u00e1llalkoz\u00e1s cash-flow probl\u00e9m\u00e1j\u00e1t enyh\u00edtheti majd. A p\u00e9nzforgalmi elsz\u00e1mol\u00e1s szerinti ad\u00f3z\u00e1s els\u0151 alkalommal 2013. janu\u00e1r 1. napj\u00e1t\u00f3l lenne alkalmazhat\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A munkahelyek v\u00e9delme \u00e9rdek\u00e9ben beny\u00fajtott ad\u00f3csomag keret\u00e9ben bevezet\u00e9sre ker\u00fclne az \u00e1ltal\u00e1nos forgalmi ad\u00f3z\u00e1sban a p\u00e9nzforgalmi elsz\u00e1mol\u00e1s szerinti ad\u00f3z\u00e1s, melynek l\u00e9nyege, hogy az \u00e1f\u00e1-t csak akkor kellene befizetnie a p\u00e9nzforgalmi elsz\u00e1mol\u00e1st v\u00e1laszt\u00f3 ad\u00f3alanynak, ha azt m\u00e1r neki kifizett\u00e9k.<\/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-3549","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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