{"id":4770,"date":"2021-01-06T16:40:23","date_gmt":"2021-01-06T15:40:23","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=4770"},"modified":"2021-01-06T16:40:24","modified_gmt":"2021-01-06T15:40:24","slug":"2021-ben-legfeljebb-1-lehet-az-iparuzesi-ado","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2021-ben-legfeljebb-1-lehet-az-iparuzesi-ado\/","title":{"rendered":"2021-ben legfeljebb 1% lehet az ipar\u0171z\u00e9si ad\u00f3"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>2021. janu\u00e1r 1-j\u00e9t\u0151l \u2013 egyel\u0151re kiz\u00e1r\u00f3lag a 2021-ben indul\u00f3 ad\u00f3\u00e9vet \u00e9rint\u0151en \u2013 cs\u00f6kken a legfeljebb 4 milli\u00e1rd Ft \u00e1rbev\u00e9tel\u0171 vagy m\u00e9rlegf\u0151\u00f6sszeg\u0171 kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok helyi ipar\u0171z\u00e9si ad\u00f3 (\u201eHIPA\u201d) k\u00f6telezetts\u00e9ge. Cikk\u00fcnkben az ad\u00f3k\u00f6nny\u00edt\u00e9s ig\u00e9nybev\u00e9tel\u00e9nek legfontosabb szab\u00e1lyait foglaltuk \u00f6ssze.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline\"><strong>Az \u00e9rintett v\u00e1llalkoz\u00f3k k\u00f6re<\/strong><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A HIPA-cs\u00f6kkent\u00e9st olyan v\u00e1llalkoz\u00e1sok vehetik ig\u00e9nybe, akik <em>a KKV t\u00f6rv\u00e9ny<\/em> szerint mikro-, kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1snak (\u201eKKV\u201d) min\u0151s\u00fclnek \u00e9s a nett\u00f3 \u00e1rbev\u00e9tel\u00fck vagy m\u00e9rlegf\u0151\u00f6sszeg\u00fck k\u00f6z\u00fcl legal\u00e1bb az egyik nem haladja meg 4 milli\u00e1rd forintot. A min\u0151s\u00edt\u00e9s konszolid\u00e1ltan t\u00f6rt\u00e9nik, \u00edgy a m\u00e9r\u0151sz\u00e1moknak val\u00f3 megfelel\u00e9st a KKV t\u00f6rv\u00e9ny szerinti kapcsol\u00f3d\u00f3 v\u00e1llalkoz\u00e1sok \u00e9s\/vagy partnerv\u00e1llalkoz\u00e1sok adataival egy\u00fcttesen sz\u00fcks\u00e9ges vizsg\u00e1lni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span style=\"text-decoration: underline\">Az \u00e9rt\u00e9khat\u00e1roknak val\u00f3 megfelel\u00e9s<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00e9rt\u00e9khat\u00e1roknak val\u00f3 megfelel\u00e9st a 2021. \u00e9v els\u0151 napj\u00e1n rendelkez\u00e9sre \u00e1ll\u00f3 utols\u00f3, <em>a sz\u00e1mviteli t\u00f6rv\u00e9ny <\/em>szerint \u00f6ssze\u00e1ll\u00edtott \u00e9s elfogadott besz\u00e1mol\u00f3 alapj\u00e1n sz\u00fcks\u00e9ges meg\u00e1llap\u00edtani. E rendelkez\u00e9s praktikusan teh\u00e1t azt jelenti, hogy a v\u00e1llalkoz\u00e1sok d\u00f6nt\u0151 h\u00e1nyad\u00e1nak a 2019-es besz\u00e1mol\u00f3ban meghat\u00e1rozott \u00e1rbev\u00e9telt, m\u00e9rlegf\u0151\u00f6sszeget kell majd figyelembe vennie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A besz\u00e1mol\u00f3-k\u00e9sz\u00edt\u00e9sre nem k\u00f6telezett v\u00e1llalkoz\u00f3k eset\u00e9ben a 2020. \u00e9vben v\u00e9gz\u0151d\u0151 ad\u00f3\u00e9v adatai az ir\u00e1nyad\u00f3k, m\u00edg a 2021. \u00e9vben tev\u00e9kenys\u00e9get kezd\u0151 v\u00e1llalatokn\u00e1l a becs\u00fclt adatok jelentik a min\u0151s\u00edt\u00e9s alapj\u00e1t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span style=\"text-decoration: underline\">Az ad\u00f3cs\u00f6kkent\u00e9s m\u00e9rt\u00e9ke<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A rendelkez\u00e9seknek megfelel\u0151 v\u00e1llalkoz\u00f3 sz\u00e1m\u00e1ra a 2021. \u00e9v sor\u00e1n az \u00f6nkorm\u00e1nyzatok \u00e1ltal maxim\u00e1lisan meg\u00e1llap\u00edthat\u00f3 HIPA m\u00e9rt\u00e9ke 2%-r\u00f3l 1 %-ra cs\u00f6kken. Ennek megfelel\u0151en, az ad\u00f3fizet\u00e9si-k\u00f6telezetts\u00e9g t\u00e9nylegesen csak abban az esetben cs\u00f6kken az eredeti ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g fel\u00e9re, ha az \u00f6nkorm\u00e1nyzati rendeletben eredetileg meghat\u00e1rozott ad\u00f3m\u00e9rt\u00e9k 2% volt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A KKV-nak min\u0151s\u00fcl\u0151 v\u00e1llalkoz\u00e1soknak a 2021. \u00e9vben az el\u0151leg-fizet\u00e9si id\u0151pontokban esed\u00e9kes ad\u00f3el\u0151leg-k\u00f6telezetts\u00e9g\u00fck 50%-\u00e1t kell megfizetni\u00fck. A meg nem fizetend\u0151 el\u0151leg-r\u00e9szlet \u00f6sszeg\u00e9vel az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g a v\u00e1llalkoz\u00f3 ipar\u0171z\u00e9si ad\u00f3el\u0151leg-k\u00f6telezetts\u00e9ge \u00f6sszeg\u00e9t hivatalb\u00f3l, hat\u00e1rozathozatal n\u00e9lk\u00fcl cs\u00f6kkenti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span style=\"text-decoration: underline\">Az ad\u00f3cs\u00f6kkent\u00e9s ig\u00e9nybev\u00e9tel\u00e9nek felt\u00e9tele<\/span><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A cs\u00f6kkentett ad\u00f3k\u00f6telezetts\u00e9g ig\u00e9nybev\u00e9tel\u00e9nek felt\u00e9tele, hogy az arra jogosult v\u00e1llalkoz\u00f3 2021. febru\u00e1r 25-ig a sz\u00e9khelye, telephelye szerinti \u00f6nkorm\u00e1nyzat sz\u00e1m\u00e1ra nyilatkozzon arr\u00f3l. hogy:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"a\"><li>KKV-nak min\u0151s\u00fcl;<\/li><li>a <em>640\/2020. (XII. 22.) Korm. rendelet<\/em> szerinti t\u00e1mogat\u00e1startalomnak megfelel\u0151 \u00f6sszeget (vagyis az eredetileg fizetend\u0151 \u00e9s a cs\u00f6kkent\u00e9s eredm\u00e9nyek\u00e9nt t\u00e9nylegesen fizetend\u0151 HIPA k\u00fcl\u00f6nb\u00f6zet\u00e9t) jogosult ig\u00e9nybe venni \u00e1tmeneti t\u00e1mogat\u00e1sk\u00e9nt; valamint<\/li><li>2019. december 31-\u00e9n a v\u00e1llalkoz\u00f3 nem min\u0151s\u00fclt a <em>37\/2011. (III. 22.) Korm. rendelet<\/em> szerinti neh\u00e9z helyzet\u0171 v\u00e1llalkoz\u00e1snak.<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Azon t\u00e1rsas\u00e1goknak, amelyek m\u00e9g nem jelentett\u00e9k be telephely\u00fcket <em>az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9nynek<\/em> megfelel\u0151en, p\u00f3tolniuk sz\u00fcks\u00e9ges e bejelent\u00e9st.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A nyilatkozatot elektronikus \u00faton, a NAV \u00e1ltal rendszeres\u00edtett formanyomtatv\u00e1nyon kereszt\u00fcl kell beny\u00fajtani. A nyilatkozatot a NAV tov\u00e1bb\u00edtja az illet\u00e9kes \u00f6nkorm\u00e1nyzatok fel\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3cs\u00f6kkent\u00e9s \u00e1llami t\u00e1mogat\u00e1snak min\u0151s\u00fclhet, ez\u00e9rt annak alkalmaz\u00e1sakor a <em>640\/2020. (XII. 22.) Korm. rendeletben<\/em> foglalt rendelkez\u00e9seket is figyelembe kell venni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2021. janu\u00e1r 1-j\u00e9t\u0151l \u2013 egyel\u0151re kiz\u00e1r\u00f3lag a 2021-ben indul\u00f3 ad\u00f3\u00e9vet \u00e9rint\u0151en \u2013 cs\u00f6kken a legfeljebb 4 milli\u00e1rd Ft \u00e1rbev\u00e9tel\u0171 vagy m\u00e9rlegf\u0151\u00f6sszeg\u0171 kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sok helyi ipar\u0171z\u00e9si ad\u00f3 (\u201eHIPA\u201d) k\u00f6telezetts\u00e9ge. <\/p>\n","protected":false},"author":103,"featured_media":4771,"comment_status":"open","ping_status":"open","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":[41],"class_list":["post-4770","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2021\/01\/hipa.jpg","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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