{"id":8521,"date":"2023-05-12T08:30:16","date_gmt":"2023-05-12T06:30:16","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=8521"},"modified":"2024-04-03T15:17:52","modified_gmt":"2024-04-03T13:17:52","slug":"ujra-kell-turizmusfejlesztesi-hozzajarulast-fizetni","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/ujra-kell-turizmusfejlesztesi-hozzajarulast-fizetni\/","title":{"rendered":"\u00dajra kell turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1st fizetni"},"content":{"rendered":"\n<p><strong>A 4%-os turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1st 2023. \u00e1prilis 1-j\u00e9t\u0151l kell ism\u00e9t meg\u00e1llap\u00edtani, bevallani \u00e9s megfizetni.<\/strong><\/p>\n\n\n\n<p>2023. m\u00e1rcius 31. napj\u00e1val lej\u00e1rt <em>a turizmus-vend\u00e9gl\u00e1t\u00e1s \u00e1gazatot seg\u00edt\u0151 int\u00e9zked\u00e9sekr\u0151l sz\u00f3l\u00f3 <\/em><a href=\"https:\/\/net.jogtar.hu\/jogszabaly?docid=a2200468.kor\" target=\"_blank\" rel=\"noreferrer noopener\"><em>468\/2022. (XI. 21.) Korm. rendelet<\/em><\/a> \u00e1ltal bevezetett azon kedvezm\u00e9ny, amelynek \u00e9rtelm\u00e9ben a koronav\u00edrus-j\u00e1rv\u00e1ny miatt nem kellett megfizetni a turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1st.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-a-turizmusfejlesztesi-hozzajarulas-meghatarozasa\"><strong>A turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s meghat\u00e1roz\u00e1sa<\/strong><\/h2>\n\n\n\n<p>A hozz\u00e1j\u00e1rul\u00e1si k\u00f6telezetts\u00e9g (vagy a k\u00f6znyelvben ismert kifejez\u00e9ssel turisztikai hozz\u00e1j\u00e1rul\u00e1s) azokra vonatkozik, akik olyan szolg\u00e1ltat\u00e1st ny\u00fajtanak, amely az \u00c1fa tv. 3. sz\u00e1m\u00fa mell\u00e9klet\u00e9nek II. r\u00e9sz\u00e9ben foglalt t\u00e1bl\u00e1zat 3. \u00e9s 5. pontja szerinti 5%-os ad\u00f3kulcs al\u00e1 tartozik. Ennek megfelel\u0151en az \u00e9tel- \u00e9s a helyben k\u00e9sz\u00edtett, nem alkoholtartalm\u00fa italforgalom (TESZOR\u201915 56.10-b\u0151l), illetve 2020. janu\u00e1r 1-j\u00e9t\u0151l a kereskedelmi sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1s ellen\u00e9rt\u00e9k fej\u00e9ben \u00e9s nem k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sk\u00e9nt t\u00f6rt\u00e9n\u0151 ny\u00fajt\u00e1sa alapozza meg a turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s alany\u00e1v\u00e1 v\u00e1l\u00e1s\u00e1t.<\/p>\n\n\n\n<p>Fontos hangs\u00falyozni, hogy a hozz\u00e1j\u00e1rul\u00e1s-fizet\u00e9si k\u00f6telezetts\u00e9g f\u00fcggetlen att\u00f3l, hogy az ad\u00f3alany az \u00e1fa rendszer\u00e9ben alanyi ad\u00f3mentesnek tekinthet\u0151-e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-a-turizmusfejlesztesi-hozzajarulas-szamitasa-es-bevallasa\"><strong>A turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s sz\u00e1m\u00edt\u00e1sa \u00e9s bevall\u00e1sa<\/strong><\/h2>\n\n\n\n<p>A hozz\u00e1j\u00e1rul\u00e1s alapja a hozz\u00e1j\u00e1rul\u00e1s-k\u00f6teles szolg\u00e1ltat\u00e1s \u00e1fa n\u00e9lk\u00fcli ellen\u00e9rt\u00e9ke, m\u00e9rt\u00e9ke 4%.<\/p>\n\n\n\n<p>A hozz\u00e1j\u00e1rul\u00e1st 2023. \u00e1prilis 1-j\u00e9t\u0151l kell ism\u00e9t meg\u00e1llap\u00edtani, bevallani \u00e9s megfizetni, mindez f\u0151szab\u00e1ly szerint az \u00e1fabevall\u00e1s gyakoris\u00e1g\u00e1hoz igazodik. \u00cdgy p\u00e9ld\u00e1ul a havi bevall\u00f3knak els\u0151 alkalommal 2023. m\u00e1jus 22. napj\u00e1ig kell a 2023. \u00e1prilis 1. \u00e9s \u00e1prilis 30. k\u00f6z\u00f6tti id\u0151szakr\u00f3l a <a href=\"https:\/\/nav.gov.hu\/nyomtatvanyok\/letoltesek\/nyomtatvanykitolto_programok\/nyomtatvanykitolto_programok_nav\/23TFEJLH\" target=\"_blank\" rel=\"noreferrer noopener\">23TFEJLH nyomtatv\u00e1ny<\/a>on bevall\u00e1si k\u00f6telezetts\u00e9g\u00fcket teljes\u00edteni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-bovult-a-hozzajarulas-megfizetesere-kotelezettek-kore\"><strong>B\u0151v\u00fclt a hozz\u00e1j\u00e1rul\u00e1s megfizet\u00e9s\u00e9re k\u00f6telezettek k\u00f6re<\/strong><\/h2>\n\n\n\n<p>Tov\u00e1bbi v\u00e1ltoz\u00e1s, hogy 2023. m\u00e1jus 23-t\u00f3l a vesz\u00e9lyhelyzet ideje alatt a \u201ehop on hop off\u201d jelleg\u0171 menetrend szerinti buszos v\u00e1rosn\u00e9z\u0151 turisztikai szolg\u00e1ltat\u00e1sok vonatkoz\u00e1s\u00e1ban az \u00e1fa ad\u00f3kulcsa a kor\u00e1bbi 27%-r\u00f3l 5%-ra cs\u00f6kken. Ez\u00e1ltal az 5%-os \u00e1fakulcs al\u00e1 vont szolg\u00e1ltat\u00e1s ny\u00fajt\u00e1sa egy\u00fattal turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1s-k\u00f6teless\u00e9 is v\u00e1lik. Fontos kiemelni, hogy ezen ad\u00f3k\u00f6telezetts\u00e9get \u00e9rint\u0151 v\u00e1ltoz\u00e1s a buszos v\u00e1rosn\u00e9z\u0151 turisztikai szolg\u00e1ltat\u00e1sokn\u00e1l csak olyan szolg\u00e1ltat\u00f3 eset\u00e9ben alkalmazand\u00f3, aki biztos\u00edtja az elektronikus fizet\u00e9s lehet\u0151s\u00e9g\u00e9t \u00e9s folyamatos rendelkez\u00e9sre \u00e1ll\u00e1s\u00e1t is a fogyaszt\u00f3k ir\u00e1ny\u00e1ba.<\/p>\n\n\n\n<p><em>A t\u00e9ma Andersen szak\u00e9rt\u0151je <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsado-munkatars\/jozsa-monika\/\">J\u00f3zsa M\u00f3nika<\/a> szenior ad\u00f3tan\u00e1csad\u00f3.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 4%-os turizmusfejleszt\u00e9si hozz\u00e1j\u00e1rul\u00e1st 2023. \u00e1prilis 1-t\u0151l kell ism\u00e9t meg\u00e1llap\u00edtani, bevallani \u00e9s megfizetni.<\/p>\n","protected":false},"author":1028,"featured_media":8525,"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":[90],"class_list":{"0":"post-8521","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-3","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/05\/turizmus.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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