{"id":3637,"date":"2010-06-03T00:00:00","date_gmt":"2010-06-02T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/modosultak-szamlazasi-szabalyok\/"},"modified":"2020-07-10T10:18:29","modified_gmt":"2020-07-10T08:18:29","slug":"modosultak-szamlazasi-szabalyok","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/","title":{"rendered":"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok"},"content":{"rendered":"<p><strong>T\u00f6bb ponton \u00e9s t\u00f6bb id\u0151pontban is m\u00f3dosult a sz\u00e1mla, egyszer\u0171s\u00edtett sz\u00e1mla \u00e9s nyugta ad\u00f3igazgat\u00e1si azonos\u00edt\u00e1s\u00e1r\u00f3l, valamint a nyugta ad\u00e1s\u00e1t biztos\u00edt\u00f3 p\u00e9nzt\u00e1rg\u00e9p \u00e9s taxam\u00e9ter alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 24\/1995. (XI. 22.) PM rendelet.<\/strong><\/p>\n<p>M\u00e1r 2010. janu\u00e1r 1-j\u00e9t\u0151l hat\u00e1lyos, hogy a sz\u00e1ml\u00e1z\u00f3 program eset\u00e9ben a sz\u00e1mla kibocs\u00e1t\u00f3j\u00e1nak elegend\u0151 olyan dokument\u00e1ci\u00f3val rendelkeznie, amely tartalmazza a program m\u0171k\u00f6d\u00e9s\u00e9re, haszn\u00e1lat\u00e1ra vonatkoz\u00f3 r\u00e9szletes le\u00edr\u00e1st.\u00a0 Kor\u00e1bban a dokument\u00e1ci\u00f3nak biztos\u00edtania kellett a program m\u0171k\u00f6d\u00e9s\u00e9nek ellen\u0151rizhet\u0151s\u00e9g\u00e9t. Emellett a program jogszab\u00e1lyi el\u0151\u00edr\u00e1soknak val\u00f3 megfelel\u00e9s\u00e9r\u0151l, a programk\u00e9sz\u00edt\u0151 \u00e1ltal a sz\u00e1mlakibocs\u00e1t\u00f3 r\u00e9sz\u00e9re ki\u00e1ll\u00edtott \u00edr\u00e1sos nyilatkozattal is rendelkeznie kell, melyet a megv\u00e1ltozott szab\u00e1lyok szerint a programk\u00e9sz\u00edt\u0151 jogut\u00f3dja is kibocs\u00e1that.<br \/>\nSzint\u00e9n 2010. janu\u00e1r 1-j\u00e9t\u0151l a sz\u00e1m\u00edt\u00e1stechnikai eszk\u00f6z \u00fatj\u00e1n el\u0151\u00e1ll\u00edtott \u00e9s pap\u00edrra nyomtatott sz\u00e1mla kibocs\u00e1t\u00f3n\u00e1l marad\u00f3 p\u00e9ld\u00e1nya &#8211; pap\u00edrra nyomtat\u00e1s helyett &#8211; elektronikus adat\u00e1llom\u00e1nyk\u00e9nt is meg\u0151rizhet\u0151, felt\u00e9ve, ha az archiv\u00e1l\u00e1s a digit\u00e1lis archiv\u00e1l\u00e1sr\u00f3l sz\u00f3l\u00f3 114\/2007. (XII. 29.) GKM rendeletben el\u0151\u00edrtaknak megfelel\u0151en t\u00f6rt\u00e9nik (kor\u00e1bban is volt erre lehet\u0151s\u00e9g, m\u00e1s felt\u00e9telek mellett).<br \/>\n2010. \u00e1prilis 1-j\u00e9t\u0151l pedig a sz\u00e1ml\u00e1z\u00f3 programnak nyomtat\u00e1s eset\u00e9n biztos\u00edtania kell, hogy a sz\u00e1mla eredeti \u00e9s m\u00e1solati p\u00e9ld\u00e1nya egym\u00e1st\u00f3l megk\u00fcl\u00f6nb\u00f6ztethet\u0151 legyen, \u00e9s az eredeti p\u00e9ld\u00e1ny csak 1 p\u00e9ld\u00e1nyban legyen nyomtathat\u00f3. Kiker\u00fclt a sz\u00e1ml\u00e1z\u00e1ssal kapcsolatos k\u00f6vetelm\u00e9nyek k\u00f6z\u00fcl, hogy a sz\u00e1ml\u00e1z\u00f3 program biztos\u00edtsa az \u00f6sszes sz\u00e1mlap\u00e9ld\u00e1ny sorsz\u00e1moz\u00e1s\u00e1t, illet\u0151leg, \u00f6sszeszerelt \u00e9s el\u0151nyom\u00e1s n\u00e9lk\u00fcli pap\u00edrra t\u00f6rt\u00e9n\u0151 sz\u00e1mla-el\u0151\u00e1ll\u00edt\u00e1s sor\u00e1n felt\u00fcntet\u00e9sre ker\u00fclj\u00f6n, hogy a sz\u00e1mla \u00f6sszesen h\u00e1ny p\u00e9ld\u00e1nyban k\u00e9sz\u00fcl.\u00a0 K\u00e9rd\u00e9s, hogy megfelel-e az \u00faj jogszab\u00e1lynak a sz\u00e1mlap\u00e9ld\u00e1nyok sorsz\u00e1mmal t\u00f6rt\u00e9n\u0151 jel\u00f6l\u00e9se, vagy csak az EREDETI \u00e9s M\u00c1SOLAT jel\u00f6l\u00e9s lesz elfogadhat\u00f3. K\u00e9rd\u00e9s tov\u00e1bb\u00e1, hogy hogyan \u00e9rtelmezhet\u0151 a\u00a0 sz\u00e1mlap\u00e9ld\u00e1nyok hi\u00e1nytalan elsz\u00e1mol\u00e1sa, mivel ezent\u00fal nem k\u00f6vetelm\u00e9ny a m\u00e1sodlati p\u00e9ld\u00e1nyok sorsz\u00e1mmal val\u00f3 jel\u00f6l\u00e9se.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00f6bb ponton \u00e9s t\u00f6bb id\u0151pontban is m\u00f3dosult a sz\u00e1mla, egyszer\u0171s\u00edtett sz\u00e1mla \u00e9s nyugta ad\u00f3igazgat\u00e1si azonos\u00edt\u00e1s\u00e1r\u00f3l, valamint a nyugta ad\u00e1s\u00e1t biztos\u00edt\u00f3 p\u00e9nzt\u00e1rg\u00e9p \u00e9s taxam\u00e9ter alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 24\/1995. (XI. 22.) PM rendelet.<\/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-3637","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>M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok - 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\/modosultak-szamlazasi-szabalyok\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok\" \/>\n<meta property=\"og:description\" content=\"T\u00f6bb ponton \u00e9s t\u00f6bb id\u0151pontban is m\u00f3dosult a sz\u00e1mla, egyszer\u0171s\u00edtett sz\u00e1mla \u00e9s nyugta ad\u00f3igazgat\u00e1si azonos\u00edt\u00e1s\u00e1r\u00f3l, valamint a nyugta ad\u00e1s\u00e1t biztos\u00edt\u00f3 p\u00e9nzt\u00e1rg\u00e9p \u00e9s taxam\u00e9ter alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 24\/1995. (XI. 22.) PM rendelet.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2010-06-02T22:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-07-10T08:18:29+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=\"2 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\\\/modosultak-szamlazasi-szabalyok\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/modosultak-szamlazasi-szabalyok\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok\",\"datePublished\":\"2010-06-02T22:00:00+00:00\",\"dateModified\":\"2020-07-10T08:18:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/modosultak-szamlazasi-szabalyok\\\/\"},\"wordCount\":459,\"commentCount\":0,\"articleSection\":[\"H\u00edrek\"],\"inLanguage\":\"hu\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/modosultak-szamlazasi-szabalyok\\\/\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/modosultak-szamlazasi-szabalyok\\\/\",\"name\":\"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok - Andersen Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\"},\"datePublished\":\"2010-06-02T22:00:00+00:00\",\"dateModified\":\"2020-07-10T08:18:29+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/modosultak-szamlazasi-szabalyok\\\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/modosultak-szamlazasi-szabalyok\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/hirek\\\/modosultak-szamlazasi-szabalyok\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kezd\u0151lap\",\"item\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hu.andersen.com\\\/#website\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/\",\"name\":\"Andersen In Hungary\",\"description\":\"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hu.andersen.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"hu\"},{\"@type\":\"Person\",\"@id\":\"\",\"url\":\"https:\\\/\\\/hu.andersen.com\\\/hu\\\/author\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok - Andersen Magyarorsz\u00e1g","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/","og_locale":"hu_HU","og_type":"article","og_title":"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok","og_description":"T\u00f6bb ponton \u00e9s t\u00f6bb id\u0151pontban is m\u00f3dosult a sz\u00e1mla, egyszer\u0171s\u00edtett sz\u00e1mla \u00e9s nyugta ad\u00f3igazgat\u00e1si azonos\u00edt\u00e1s\u00e1r\u00f3l, valamint a nyugta ad\u00e1s\u00e1t biztos\u00edt\u00f3 p\u00e9nzt\u00e1rg\u00e9p \u00e9s taxam\u00e9ter alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 24\/1995. (XI. 22.) PM rendelet.","og_url":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/","og_site_name":"Andersen Magyarorsz\u00e1g","article_published_time":"2010-06-02T22:00:00+00:00","article_modified_time":"2020-07-10T08:18:29+00:00","twitter_card":"summary_large_image","twitter_misc":{"Szerz\u0151:":"","Becs\u00fclt olvas\u00e1si id\u0151":"2 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/#article","isPartOf":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/"},"author":{"name":"","@id":""},"headline":"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok","datePublished":"2010-06-02T22:00:00+00:00","dateModified":"2020-07-10T08:18:29+00:00","mainEntityOfPage":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/"},"wordCount":459,"commentCount":0,"articleSection":["H\u00edrek"],"inLanguage":"hu"},{"@type":"WebPage","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/","url":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/","name":"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok - Andersen Magyarorsz\u00e1g","isPartOf":{"@id":"https:\/\/hu.andersen.com\/#website"},"datePublished":"2010-06-02T22:00:00+00:00","dateModified":"2020-07-10T08:18:29+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hu.andersen.com\/hu\/hirek\/modosultak-szamlazasi-szabalyok\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kezd\u0151lap","item":"https:\/\/hu.andersen.com\/hu\/"},{"@type":"ListItem","position":2,"name":"M\u00f3dosultak sz\u00e1ml\u00e1z\u00e1si szab\u00e1lyok"}]},{"@type":"WebSite","@id":"https:\/\/hu.andersen.com\/#website","url":"https:\/\/hu.andersen.com\/","name":"Andersen In Hungary","description":"Ad\u00f3tan\u00e1csad\u00e1s \u00e9s jogi tan\u00e1csad\u00e1s","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hu.andersen.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"hu"},{"@type":"Person","@id":"","url":"https:\/\/hu.andersen.com\/hu\/author\/"}]}},"_links":{"self":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/comments?post=3637"}],"version-history":[{"count":0,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/posts\/3637\/revisions"}],"wp:attachment":[{"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/media?parent=3637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/categories?post=3637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hu.andersen.com\/hu\/wp-json\/wp\/v2\/tags?post=3637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}