{"id":8387,"date":"2023-05-03T11:07:01","date_gmt":"2023-05-03T09:07:01","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=8387"},"modified":"2025-09-02T21:01:08","modified_gmt":"2025-09-02T19:01:08","slug":"transzferar-dokumentacio-azonnali-cselekvesre-van-szukseg","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/transzferar-dokumentacio-azonnali-cselekvesre-van-szukseg\/","title":{"rendered":"Transzfer\u00e1r dokument\u00e1ci\u00f3: azonnali cselekv\u00e9sre van sz\u00fcks\u00e9g"},"content":{"rendered":"\n

Komoly gondokat okozhat m\u00e1jusban a magyar c\u00e9geknek a kapcsolt v\u00e1llalkoz\u00e1sok<\/a> k\u00f6z\u00f6tti \u00fcgyletekr\u0151l t\u00f6rt\u00e9n\u0151 NAV adatszolg\u00e1ltat\u00e1s bevezet\u00e9se. R\u00f6vid felk\u00e9sz\u00fcl\u00e9si id\u0151, informatikai probl\u00e9m\u00e1k \u00e9s tiszt\u00e1zatlan szab\u00e1lyoz\u00e1si k\u00e9rd\u00e9sek akad\u00e1lyozhatj\u00e1k a transzfer\u00e1r dokument\u00e1ci\u00f3 hat\u00e1rid\u0151re t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1s\u00e1t.<\/strong><\/p>\n\n\n\n

Magyarorsz\u00e1gon mintegy 20 ezer c\u00e9get \u00e9rint a transzfer\u00e1r dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g<\/a>, vagyis a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti \u00fcgyletek nyilv\u00e1ntart\u00e1s\u00e1ra vonatkoz\u00f3 szab\u00e1lyoz\u00e1s. Ezen a t\u00e9ren jelent\u0151s v\u00e1ltoz\u00e1sok l\u00e9ptek \u00e9letbe az idei \u00e9vt\u0151l, hiszen a transzfer\u00e1rral kapcsolatos \u00fcgyletszint\u0171 adatokat m\u00e1r a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1sban is k\u00f6z\u00f6lni kell m\u00e1jus 31-ig.<\/p>\n\n\n\n

Mik a legfontosabb v\u00e1ltoz\u00e1sok?<\/strong><\/p>\n\n\n\n

A transzfer\u00e1r-dokument\u00e1ci\u00f3t a kor\u00e1bbi szab\u00e1lyoz\u00e1s szerint szint\u00e9n az ad\u00f3bevall\u00e1sra el\u0151\u00edrt hat\u00e1rid\u0151ig kellett elk\u00e9sz\u00edteni, azonban ezt m\u00e1jus 31-ig nem kellett beny\u00fajtani \u00e9s megl\u00e9t\u00e9t sem kellett igazolni. A 2022. augusztus 26-\u00e1n \u00e9letbe l\u00e9pett v\u00e1ltoz\u00e1soknak megfelel\u0151en a dokument\u00e1ci\u00f3 beny\u00fajt\u00e1sa tov\u00e1bbra sem lesz k\u00f6telez\u0151, ugyanakkor az \u00e9rintett c\u00e9geknek a t\u00e1rsas\u00e1gi ad\u00f3bevall\u00e1ssal egy\u00fctt r\u00e9szletes adatokat kell szolg\u00e1ltatniuk a kapcsolt v\u00e1llalkoz\u00e1sokkal (pl. c\u00e9gcsoporton bel\u00fcl anyav\u00e1llalattal vagy le\u00e1nyv\u00e1llalatokkal) lefolytatott \u00fcgyleteikr\u0151l. Jelenteni kell t\u00f6bbek k\u00f6z\u00f6tt az \u00fcgylet t\u00edpus\u00e1t, a tev\u00e9kenys\u00e9g k\u00f3dj\u00e1t, ellen\u00e9rt\u00e9k\u00e9t, a kapcsolt felek adatait \u00e9s a transzfer\u00e1r meg\u00e1llap\u00edt\u00e1s\u00e1nak m\u00f3dszer\u00e9t. Az adatokat a k\u00f6nnyebb feldolgoz\u00e1s \u00e9rdek\u00e9ben el\u0151re meghat\u00e1rozott strukt\u00far\u00e1ban kell beny\u00fajtani az ad\u00f3hat\u00f3s\u00e1gnak.<\/p>\n\n\n\n

T\u00fal r\u00f6vid a felk\u00e9sz\u00fcl\u00e9si id\u0151<\/strong><\/p>\n\n\n\n

Az \u00faj szab\u00e1lyoz\u00e1s c\u00e9lja hat\u00f3s\u00e1gi, ellen\u0151rz\u00e9si oldalr\u00f3l indokolhat\u00f3, de t\u00f6bb probl\u00e9ma is van vele. Az egyik a fokozatoss\u00e1g hi\u00e1nya, hiszen a c\u00e9geknek informatikai szempontb\u00f3l neh\u00e9z lesz megoldaniuk, hogy a bevall\u00e1shoz sz\u00fcks\u00e9ges adatokat id\u0151ben \u00f6sszeszedj\u00e9k saj\u00e1t rendszereikb\u0151l.<\/p>\n\n\n\n

A koncepci\u00f3 r\u00e9szletes szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 rendelet 2022. december 28-\u00e1n jelent meg, \u00edgy az \u00e9rintetteknek legjobb esetben is csak 4-5 h\u00f3napjuk maradt a felk\u00e9sz\u00fcl\u00e9sre, ami rendk\u00edv\u00fcl kev\u00e9s. Nincs tesztid\u0151szak \u00e9s nincs t\u00fcrelmi id\u0151szak sem, az adatszolg\u00e1ltat\u00e1s elmarad\u00e1s\u00e1t az ad\u00f3hat\u00f3s\u00e1g azonnal szankcion\u00e1lhatja. Ezen t\u00falmen\u0151en az \u00e9vk\u00f6zi m\u00f3dos\u00edt\u00e1s eredm\u00e9nyek\u00e9ppen a mulaszt\u00e1si b\u00edrs\u00e1g m\u00e9rt\u00e9ke is jelent\u0151sen megemelkedett a kor\u00e1bbiakhoz k\u00e9pest, r\u00e1ad\u00e1sul ez imm\u00e1r k\u00fcl\u00f6n-k\u00fcl\u00f6n nyilv\u00e1ntart\u00e1sonk\u00e9nt (l\u00e9nyeg\u00e9ben \u00fcgyletenk\u00e9nt) is kiszabhat\u00f3.<\/p>\n\n\n\n

K\u00fclf\u00f6ld\u00f6n m\u00e1s hat\u00e1rid\u0151k \u00e9rv\u00e9nyesek<\/strong><\/p>\n\n\n\n

Komoly probl\u00e9m\u00e1t okozhat az is, hogy egy nemzetk\u00f6zi c\u00e9gcsoport eset\u00e9n a transzfer\u00e1rat, illetve az ad\u00f3alap m\u00f3dos\u00edt\u00e1s\u00e1t nem csak a magyar f\u00e9l d\u00f6nt\u00e9se alapj\u00e1n hat\u00e1rozz\u00e1k meg. Ez \u00e1ltal\u00e1ban egy konszenzusos meg\u00e1llapod\u00e1s, amelyhez az adott c\u00e9g k\u00fclf\u00f6ldi kapcsolt v\u00e1llalkoz\u00e1sainak a beleegyez\u00e9s\u00e9re is sz\u00fcks\u00e9g van. K\u00fclf\u00f6ld\u00f6n azonban jellemz\u0151en nem m\u00e1jus 31-e a besz\u00e1mol\u00f3 \u00e9s a nyilv\u00e1ntart\u00e1sok elk\u00e9sz\u00edt\u00e9s\u00e9nek hat\u00e1rideje, ez\u00e9rt a transzfer\u00e1rakr\u00f3l sz\u00f3l\u00f3 d\u00f6nt\u00e9sek ott k\u00e9s\u0151bb sz\u00fcletnek meg. Vagyis az \u00faj szab\u00e1lyoz\u00e1s szerint a magyar f\u00e9lnek \u00fagy kell d\u00f6ntenie az alkalmazott piaci \u00e1rr\u00f3l, hogy nem biztos, hogy azzal a c\u00e9gcsoport k\u00fclf\u00f6ldi tagjai (anyav\u00e1llalat, testv\u00e9rv\u00e1llalat) is egyet\u00e9rtenek. Emiatt a m\u00e1jus 31-\u00e9n beny\u00fajtott transzfer\u00e1r<\/a> adatok nagy es\u00e9llyel pontatlanok lesznek, amelyeket a c\u00e9geknek helyesb\u00edt\u00e9s \u00fatj\u00e1n k\u00e9s\u0151bb korrig\u00e1lniuk kell.<\/p>\n\n\n\n

A felsorolt neh\u00e9zs\u00e9gek mellett az \u00e9rintetteknek m\u00e1jusban arra is sz\u00e1m\u00edtaniuk kell, hogy a transzfer\u00e1r-dokument\u00e1ci\u00f3 \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1hoz rendelkez\u00e9sre \u00e1ll\u00f3 k\u00fcls\u0151 tan\u00e1csad\u00f3i kapacit\u00e1s val\u00f3sz\u00edn\u0171leg nem lesz elegend\u0151.<\/p>\n\n\n\n

\u00c9lesedik a NAV \u00faj csodafegyvere<\/strong><\/p>\n\n\n\n

A transzfer\u00e1r adatok struktur\u00e1lt \u00f6sszegy\u0171jt\u00e9s\u00e9vel egy igen pontos ellen\u0151rz\u00e9si eszk\u00f6zre tesz szert az ad\u00f3hat\u00f3s\u00e1g, amely \u00edgy friss adatokhoz fog jutni arr\u00f3l, hogy az adott ipar\u00e1g szerepl\u0151i milyen \u00e1raz\u00e1st haszn\u00e1lnak, illetve milyen j\u00f6vedelmez\u0151s\u00e9gre \u00e9s nyeres\u00e9gre tesznek szert tev\u00e9kenys\u00e9g\u00fck sor\u00e1n. Ez lehet\u0151s\u00e9get teremt a keresztellen\u0151rz\u00e9sekre, az anom\u00e1li\u00e1k felt\u00e1r\u00e1s\u00e1ra \u00e9s a kock\u00e1zatelemz\u00e9s jav\u00edt\u00e1s\u00e1ra, vagyis \u00f6sszess\u00e9g\u00e9ben jelent\u0151sen hozz\u00e1j\u00e1rul az ellen\u0151rz\u00e9si tev\u00e9kenys\u00e9g hat\u00e9konyabb\u00e1 t\u00e9tel\u00e9hez.<\/p>\n","protected":false},"excerpt":{"rendered":"

Gondokat okozhat m\u00e1jusban a magyar c\u00e9geknek a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti \u00fcgyletekr\u0151l t\u00f6rt\u00e9n\u0151 NAV adatszolg\u00e1ltat\u00e1s bevezet\u00e9se.<\/p>\n","protected":false},"author":1028,"featured_media":8389,"comment_status":"closed","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":[41],"class_list":{"0":"post-8387","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\/2023\/05\/transfer-price-honlap-foto.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nTranszfer\u00e1r dokument\u00e1ci\u00f3: azonnali cselekv\u00e9sre van sz\u00fcks\u00e9g - 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