{"id":7536,"date":"2022-12-08T16:04:25","date_gmt":"2022-12-08T15:04:25","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7536"},"modified":"2022-12-08T16:08:58","modified_gmt":"2022-12-08T15:08:58","slug":"automatikus-informaciocsere-a-digitalis-platformokra-vonatkozoan-dac7","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/automatikus-informaciocsere-a-digitalis-platformokra-vonatkozoan-dac7\/","title":{"rendered":"Automatikus inform\u00e1ci\u00f3csere a digit\u00e1lis platformokra vonatkoz\u00f3an (DAC7)"},"content":{"rendered":"\n<p><strong>A tag\u00e1llamoknak 2023. janu\u00e1r 1-t\u0151l kell alkalmazni az Eur\u00f3pai Uni\u00f3 DAC7 n\u00e9ven ismertt\u00e9 v\u00e1lt ir\u00e1nyelv\u00e9t, amely a digit\u00e1lis platformok (pl. Amazon, Booking.com, Uber) sz\u00e1m\u00e1ra vezet be \u00faj adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9get a rajtuk kereszt\u00fcl lebonyol\u00edtott kereskedelmi tev\u00e9kenys\u00e9gek jelleg\u00e9r\u0151l \u00e9s volumen\u00e9r\u0151l. Az ir\u00e1nyelv magyar jogrendbe t\u00f6rt\u00e9n\u0151 \u00e1t\u00fcltet\u00e9se a 2013. \u00e9vi XXXVII. t\u00f6rv\u00e9ny (Aktv.) m\u00f3dos\u00edt\u00e1s\u00e1val val\u00f3sul meg.<\/strong><\/p>\n\n\n\n<p>A digit\u00e1lis gazdas\u00e1g gyors n\u00f6veked\u00e9se r\u00e9g\u00f3ta kih\u00edv\u00e1sok el\u00e9 \u00e1ll\u00edtja a nemzeti ad\u00f3hat\u00f3s\u00e1gokat. Az elm\u00falt \u00e9vekben (k\u00fcl\u00f6n\u00f6sen a COVID-19 id\u0151szak\u00e1ban) egyre nagyobb probl\u00e9m\u00e1t jelentett, hogy a digit\u00e1lis platformokon kereszt\u00fcl v\u00e9gzett kereskedelmi tev\u00e9kenys\u00e9gb\u0151l el\u00e9rt bev\u00e9telek gyakran nem ker\u00fcltek teljesk\u00f6r\u0171en bejelent\u00e9sre az ad\u00f3hat\u00f3s\u00e1ghoz, az \u00fcgyletek visszak\u00f6vet\u00e9se pedig akad\u00e1lyokba \u00fctk\u00f6z\u00f6tt.&nbsp;<\/p>\n\n\n\n<p>Az Eur\u00f3pai Uni\u00f3 v\u00e1laszul 2021-ben megalkotta a DAC7 n\u00e9ven ismertt\u00e9 v\u00e1lt, <em>az ad\u00f3z\u00e1s \u00e9s egy\u00e9b k\u00f6zterhekkel kapcsolatos nemzetk\u00f6zi k\u00f6zigazgat\u00e1si egy\u00fcttm\u0171k\u00f6d\u00e9sr\u0151l sz\u00f3l\u00f3 ir\u00e1nyelvet ((EU) 2021\/514<\/em>).<\/p>\n\n\n\n<p><strong>Kire vonatkozik az adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g?&nbsp;<\/strong><\/p>\n\n\n\n<p>A DAC7 a v\u00e1llalkoz\u00e1sok sz\u00e9les k\u00f6r\u00e9t fogja \u00e9rinteni, az ir\u00e1nyelv ugyanis hat\u00e1lya al\u00e1 von valamennyi uni\u00f3s v\u00e1llalkoz\u00e1st, amely valamilyen digit\u00e1lis fel\u00fcleten (p\u00e9ld\u00e1ul webhelyen vagy mobilalkalmaz\u00e1son) kereszt\u00fcl kapcsolja \u00f6ssze a vev\u0151ket \u00e9s az \u00e9rt\u00e9kes\u00edt\u0151ket, lehet\u0151v\u00e9 t\u00e9ve a fel\u00fcleten kereszt\u00fcl \u00e9rt\u00e9kes\u00edtett term\u00e9k vagy ny\u00fajtott szolg\u00e1ltat\u00e1s ellen\u00e9rt\u00e9k\u00e9nek megfizet\u00e9s\u00e9t. Azok a digit\u00e1lis platformok azonban, amelyek p\u00e9ld\u00e1ul kiz\u00e1r\u00f3lag marketing fel\u00fcletet biztos\u00edtanak, csup\u00e1n a vev\u0151k \u00e9s \u00e9rt\u00e9kes\u00edt\u0151k \u00f6sszek\u00f6ttet\u00e9s\u00e9t (pl. Facebook piact\u00e9r) vagy a fizet\u00e9si tranzakci\u00f3 feldolgoz\u00e1s\u00e1t biztos\u00edtj\u00e1k (pl. PayPal, Wise), nem tartoznak a szab\u00e1lyoz\u00e1s hat\u00e1lya al\u00e1.<\/p>\n\n\n\n<p>Az adatszolg\u00e1ltat\u00e1ssal \u00e9rintett tev\u00e9kenys\u00e9gek k\u00f6re az al\u00e1bbi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00e1ruk \u00e9rt\u00e9kes\u00edt\u00e9se (Amazon, eBay)<\/li>\n\n\n\n<li>szem\u00e9lyi szolg\u00e1ltat\u00e1sok ny\u00fajt\u00e1sa (Uber),<\/li>\n\n\n\n<li>ingatlan b\u00e9rbead\u00e1sa bele\u00e9rtve a lak\u00f3- \u00e9s \u00fczleti ingatlanokat, valamint minden egy\u00e9b ingatlant \u00e9s parkol\u00f3helyet (Airbnb), &nbsp;<\/li>\n\n\n\n<li>k\u00f6zleked\u00e9si eszk\u00f6z b\u00e9rbead\u00e1sa (Turo).<\/li>\n<\/ul>\n\n\n\n<p>Azok a nem uni\u00f3s platform\u00fczemeltet\u0151k, amelyek lehet\u0151v\u00e9 teszik az \u00e9rintett tev\u00e9kenys\u00e9gek v\u00e9gz\u00e9s\u00e9t olyan \u00e9rt\u00e9kes\u00edt\u0151k sz\u00e1m\u00e1ra, akik valamely tag\u00e1llam ter\u00fclet\u00e9n illet\u0151s\u00e9ggel vagy telephellyel rendelkeznek (vagy valamely tag\u00e1llamban tal\u00e1lhat\u00f3 ingatlan b\u00e9rbead\u00e1s\u00e1val bev\u00e9telt realiz\u00e1lnak), szint\u00e9n k\u00f6telezett\u00e9 v\u00e1lhatnak. K\u00f6telezett\u00e9 v\u00e1lhat p\u00e9ld\u00e1ul egy amerikai illet\u0151s\u00e9g\u0171 v\u00e1llalat, amennyiben olyan weboldalt \u00fczemeltet, ami lehet\u0151v\u00e9 teszi uni\u00f3s tag\u00e1llamok \u00e1llampolg\u00e1rai \u00e1ltal \u00e1rucikkek \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9t az ellen\u00e9rt\u00e9k kiegyenl\u00edt\u00e9se mellett. A nem uni\u00f3s platform\u00fczemeltet\u0151knek nyilv\u00e1ntart\u00e1sba kell vetetni\u00fck magukat az Eur\u00f3pai Uni\u00f3 ter\u00fclet\u00e9n adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00fck teljes\u00edt\u00e9se \u00e9rdek\u00e9ben (elegend\u0151 ezt egyetlen tag\u00e1llamban megtenni).<\/p>\n\n\n\n<p>Nem kell jelenteni\u00fck a platformszolg\u00e1ltat\u00f3knak azonban p\u00e9ld\u00e1ul a k\u00f6zigazgat\u00e1si szervek, t\u0151zsd\u00e9n jegyzett t\u00e1rsas\u00e1gnak min\u0151s\u00fcl\u0151 \u00e9rt\u00e9kes\u00edt\u0151k kapcs\u00e1n, illetve az adatszolg\u00e1ltat\u00e1si id\u0151szakban t\u00f6bb, mint k\u00e9tezer ingatlanb\u00e9rbead\u00e1st lebonyol\u00edt\u00f3 \u00e9rt\u00e9kes\u00edt\u0151vel \u00f6sszef\u00fcgg\u00e9sben sem (pl. sz\u00e1llodal\u00e1ncok vagy utaz\u00e1sszervez\u0151k). Azok az \u00e9rt\u00e9kes\u00edt\u0151k, akik kevesebb, mint 30 \u00e1ru\u00e9rt\u00e9kes\u00edt\u00e9st teljes\u00edtettek szint\u00e9n mentes\u00fclhetnek a r\u00e1juk vonatkoz\u00f3 adatok k\u00f6zz\u00e9t\u00e9tele al\u00f3l, amennyiben a kifizetett vagy j\u00f3v\u00e1\u00edrt ellen\u00e9rt\u00e9k nem haladta meg a 2.000 eur\u00f3t.<\/p>\n\n\n\n<p><strong>Milyen adatokat sz\u00fcks\u00e9ges szolg\u00e1ltatni?<\/strong><\/p>\n\n\n\n<p>Az adatszolg\u00e1ltat\u00e1s az \u00e9rt\u00e9kes\u00edt\u0151k alapadataira (n\u00e9v, ad\u00f3azonos\u00edt\u00f3 sz\u00e1m, illet\u0151s\u00e9g helye stb.), valamint a platformszolg\u00e1ltat\u00f3k k\u00f6zvet\u00edt\u00e9s\u00e9vel lebonyol\u00edtott tranzakci\u00f3k adataira vonatkozik. Speci\u00e1lis szab\u00e1lyok vonatkoznak az ingatlanb\u00e9rbead\u00e1ssal foglalkoz\u00f3 platformokra, akiknek k\u00fcl\u00f6n az ingatlanokr\u00f3l is sz\u00fcks\u00e9ges adatot szolg\u00e1ltatniuk.<\/p>\n\n\n\n<p><strong>Hogyan \u00e9rinti a DAC7 a magyar v\u00e1llalatokat?<\/strong><\/p>\n\n\n\n<p>Magyarorsz\u00e1gon adatszolg\u00e1ltat\u00e1sra k\u00f6telezettek t\u00f6bbek k\u00f6z\u00f6tt azok a platform\u00fczemeltet\u0151k, amelyek Magyarorsz\u00e1gon ad\u00f3\u00fcgyi illet\u0151s\u00e9ggel rendelkeznek. Az \u00e9rintett v\u00e1llalatoknak digit\u00e1lis platform\u00fczemeltet\u0151i min\u0151s\u00e9g\u00fcket 2023. febru\u00e1rig be kell jelenteni\u00fck a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalhoz, amely alapj\u00e1n adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00fck is keletkezik. Ez azt jelenti, hogy kev\u00e9s felk\u00e9sz\u00fcl\u00e9si id\u0151 maradt arra, hogy a v\u00e1llalatok felm\u00e9rj\u00e9k, hogy \u00e9rinti-e \u0151ket a DAC7, \u00e9s amennyiben igen, biztos\u00edtaniuk kell a megfelel\u0151 adatok beszerz\u00e9s\u00e9t, a riport\u00e1l\u00e1sra val\u00f3 felk\u00e9sz\u00fcl\u00e9st. Ellenkez\u0151 esetben az ad\u00f3hat\u00f3s\u00e1g 2 milli\u00f3 forintig terjed\u0151 mulaszt\u00e1si b\u00edrs\u00e1ggal s\u00fajthatja azon platform\u00fczemeltet\u0151ket, akik hi\u00e1nyosan vagy nem tesznek eleget adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00fcknek.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A DAC7 ir\u00e1nyelv magyarorsz\u00e1gi implement\u00e1ci\u00f3ja \u00faj adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9get \u00edr el\u0151 a digit\u00e1lis platformok \u00fczemeltet\u0151i sz\u00e1m\u00e1ra.<\/p>\n","protected":false},"author":103,"featured_media":7550,"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":{"0":"post-7536","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2022\/12\/dac7-1.png","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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