{"id":7555,"date":"2022-12-09T14:26:19","date_gmt":"2022-12-09T13:26:19","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=7555"},"modified":"2025-06-19T10:58:45","modified_gmt":"2025-06-19T08:58:45","slug":"95-ra-novekvo-kulonado-az-energiaszektorban","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/95-ra-novekvo-kulonado-az-energiaszektorban\/","title":{"rendered":"95%-ra n\u00f6vekv\u0151 k\u00fcl\u00f6nad\u00f3 az energiaszektorban"},"content":{"rendered":"\n

Az energiaipari szerepl\u0151ket \u00e9rint\u0151 k\u00fcl\u00f6nad\u00f3k v\u00e1ltoz\u00e1s\u00e1r\u00f3l legut\u00f3bb egy h\u00f3napja \u00edrtunk<\/a>, a kiegyenl\u00edt\u0151 szab\u00e1lyoz\u00e1si kapacit\u00e1st ny\u00fajt\u00f3kat terhel\u0151 \u00faj ad\u00f3teher bevezet\u00e9se kapcs\u00e1n. A m\u00e1r sokszor m\u00f3dos\u00edtott extraprofit ad\u00f3kr\u00f3l sz\u00f3l\u00f3 korm\u00e1nyrendeletet a korm\u00e1ny december elej\u00e9n, az \u00fczemanyag \u00e1rsapka elt\u00f6rl\u00e9s\u00e9vel egyidej\u0171leg \u00fajra megv\u00e1ltoztatta. A korm\u00e1nyrendelet m\u00f3dos\u00edt\u00e1s\u00e1t<\/a> 2022. december 7-\u00e9n hirdett\u00e9k ki, \u00e9s az \u00faj szab\u00e1lyok m\u00e1r 2022. december 8-\u00e1n hat\u00e1lyba is l\u00e9ptek.<\/strong><\/p>\n\n\n\n

K\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3k k\u00fcl\u00f6nad\u00f3ja<\/strong><\/p>\n\n\n\n

A most kihirdetett v\u00e1ltoz\u00e1sok szerint a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3kra (l\u00e9nyeg\u00e9ben a MOL-ra) a 2022. \u00e9s a 2023. ad\u00f3\u00e9vre vonatkoz\u00f3an \u00e1tmenetileg kivetett k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke rendk\u00edv\u00fcl magasra, 95%-ra emelkedik. A k\u00fcl\u00f6nad\u00f3 alapja tov\u00e1bbra is az az \u00e1rk\u00fcl\u00f6nb\u00f6zetb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem, amelyet az Oroszorsz\u00e1gb\u00f3l sz\u00e1rmaz\u00f3 k\u0151olajbeszerz\u00e9s sor\u00e1n az alacsony beszerz\u00e9si \u00e1r \u00e9s a vil\u00e1gpiaci (Brent) \u00e1r k\u00fcl\u00f6nb\u00f6zet\u00e9n realiz\u00e1l a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3. A havonta fizetend\u0151 k\u00fcl\u00f6nad\u00f3t 2022. augusztus 1-j\u00e9vel egyszer m\u00e1r megemelte a korm\u00e1ny 25%-r\u00f3l 40%-ra, ez a 40%-os m\u00e9rt\u00e9k emelkedik most tov\u00e1bb 95%-ra.<\/p>\n\n\n\n

Energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja<\/strong><\/p>\n\n\n\n

A m\u00e1sik ad\u00f3m\u00e9rt\u00e9k-v\u00e1ltoz\u00e1s az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3j\u00e1nak (az \u00fan. Robin Hood-ad\u00f3<\/a>) alanyait \u00e9rinti. Az \u0151 eset\u00fckben a 31%-os j\u00f6vedelemad\u00f3 41%-ra emelkedik, de csak a 2023-as ad\u00f3\u00e9v vonatkoz\u00e1s\u00e1ban.<\/p>\n\n\n\n

Az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3j\u00e1t az energiaell\u00e1t\u00f3k \u2013 \u00edgy a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3 t\u00e1rsas\u00e1g (MOL), a megfelel\u0151 enged\u00e9lyekkel rendelkez\u0151 k\u0151olajterm\u00e9k-, f\u00f6ldg\u00e1z-, villamos energia nagykeresked\u0151k stb. – \u00e9s egyes k\u00f6zszolg\u00e1ltat\u00f3k fizetik ad\u00f3k\u00f6teles j\u00f6vedelm\u00fck alapj\u00e1n. 2022. \u00e9s 2023. vonatkoz\u00e1s\u00e1ban az ad\u00f3k\u00f6telezetts\u00e9get m\u00e1r kor\u00e1bban kiterjesztett\u00e9k a feldolgoz\u00f3ipari gy\u00e1rt\u00f3kra \u2013 p\u00e9ld\u00e1ul bioetanol gy\u00e1rt\u00f3kra, napraforg\u00f3olaj gy\u00e1rt\u00f3kra – is, a 41%-os ad\u00f3kulcs r\u00e1juk is vonatkozni fog.<\/p>\n\n\n\n

A korm\u00e1nyrendelet rendelkez\u00e9sei alapj\u00e1n a t\u00f6bb enged\u00e9llyel rendelkez\u0151, vagy a j\u00f6vedelemad\u00f3-k\u00f6teles tev\u00e9kenys\u00e9gen k\u00edv\u00fcli tev\u00e9kenys\u00e9get v\u00e9gz\u0151 ad\u00f3alanyok eset\u00e9ben az ad\u00f3alapot a kor\u00e1bbi szab\u00e1lyoknak megfelel\u0151en ar\u00e1nyos\u00edt\u00e1ssal kell meg\u00e1llap\u00edtani.<\/p>\n\n\n\n

A 2023-as \u00e9vre fizetend\u0151 ad\u00f3el\u0151leg tekintet\u00e9ben nem teljesen egy\u00e9rtelm\u0171 az \u00faj szab\u00e1lyoz\u00e1s, amely \u00fagy rendelkezik, hogy a 2023. ad\u00f3\u00e9vi ad\u00f3el\u0151leg megfizet\u00e9se sor\u00e1n a 41%-os m\u00e9rt\u00e9ket alkalmazni kell. Az ad\u00f3alanyok nagy r\u00e9sze – a nem feldolgoz\u00f3ipari gy\u00e1rt\u00f3k – ugyanis 2023. els\u0151 f\u00e9l\u00e9v\u00e9re vonatkoz\u00f3an m\u00e1r kisz\u00e1molta \u00e9s bevallotta az ad\u00f3el\u0151leget (a 2022. m\u00e1jus 31-ig beadott \u00e9ves ad\u00f3bevall\u00e1s\u00e1ban, a 2021-es k\u00f6telezetts\u00e9ge alapj\u00e1n). K\u00e9rd\u00e9ses ez\u00e9rt, hogy ezt a m\u00e1r el\u0151\u00edrt ad\u00f3el\u0151leget is m\u00f3dos\u00edttatni kell, vagy 2023 els\u0151 f\u00e9l\u00e9v tekintet\u00e9ben elv\u00e1lik egym\u00e1st\u00f3l a bevallott \u00e9s befizetett ad\u00f3el\u0151leg, esetleg a 41%-os ad\u00f3m\u00e9rt\u00e9k csak a 2022. ad\u00f3\u00e9vr\u0151l 2023. m\u00e1jus 31-ig beny\u00fajtott ad\u00f3bevall\u00e1sban a 2023. m\u00e1sodik fel\u00e9re kalkul\u00e1lt ad\u00f3el\u0151leg eset\u00e9ben alkalmazand\u00f3-e.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ism\u00e9telten v\u00e1ltoznak a ny\u00e1ron bevezetett k\u00fcl\u00f6nad\u00f3k szab\u00e1lyai, ez\u00fattal a MOL-ra, mint k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3ra kivetett k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke n\u0151 40%-r\u00f3l 95%-ra, emelkedik tov\u00e1bb\u00e1 a Robin Hood-ad\u00f3 m\u00e9rt\u00e9ke is, 31%-r\u00f3l 41%-ra.<\/p>\n","protected":false},"author":103,"featured_media":7559,"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-7555","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\/kulonado-95.png","author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"\n95%-ra n\u00f6vekv\u0151 k\u00fcl\u00f6nad\u00f3 az energiaszektorban - 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