{"id":9796,"date":"2023-10-02T15:38:11","date_gmt":"2023-10-02T13:38:11","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=9796"},"modified":"2024-11-24T12:16:31","modified_gmt":"2024-11-24T11:16:31","slug":"teszteltuk-a-kornyezetvedelmi-termekdij-bevallas-frissitett-formanyomtatvanyat","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/teszteltuk-a-kornyezetvedelmi-termekdij-bevallas-frissitett-formanyomtatvanyat\/","title":{"rendered":"Tesztelt\u00fck a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edjbevall\u00e1s friss\u00edtett formanyomtatv\u00e1ny\u00e1t"},"content":{"rendered":"\n<p><strong>Friss\u00fclt a m\u00falt h\u00e9ten az a NAV-os formanyomtatv\u00e1ny (23KTBEV), amely a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/kornyezetvedelmi-termekdij\/\">k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edj<\/a> bevall\u00e1s beny\u00fajt\u00e1s\u00e1ra szolg\u00e1l. A nyomtatv\u00e1ny m\u00e1r tartalmazza a 2023. j\u00falius 1-j\u00e9t\u0151l hat\u00e1lyos jogszab\u00e1lyi v\u00e1ltoz\u00e1sokat a kiterjesztett gy\u00e1rt\u00f3i felel\u0151ss\u00e9ggel (EPR) kapcsolatban. Az EPR szab\u00e1lyok megjelen\u00e9se \u00f3ta k\u00e9rd\u00e9s volt, hogy a term\u00e9kd\u00edjbevall\u00e1s milyen technikai megold\u00e1ssal biztos\u00edtja majd az EPR d\u00edjak term\u00e9kd\u00edj-k\u00f6telezetts\u00e9ggel szembeni besz\u00e1m\u00edt\u00e1s\u00e1t. Nos a v\u00e1laszt megkaptuk.<\/strong><\/p>\n\n\n\n<p>Kor\u00e1bbi cikkeinkben m\u00e1r foglalkoztunk az EPR rendszer 2023. j\u00falius 1-jei bevezet\u00e9s\u00e9vel (ennek szab\u00e1lyait az <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/epr-rendelet-a-kiterjesztett-gyartoi-felelossegi-rendszer-reszletes-szabalyai\/\">EPR rendelet<\/a> tartalmazza), illetve az ezzel kapcsolatos fizet\u00e9si \u00e9s adminisztr\u00e1ci\u00f3s k\u00f6telezetts\u00e9gekkel. Az els\u0151 jelent\u00e9st\u00e9tel al\u00e1 es\u0151 negyed\u00e9ves id\u0151szak szeptemberrel v\u00e9get \u00e9rt, \u00edgy k\u00f6zeleg a 2023. okt\u00f3ber 20-i adatszolg\u00e1ltat\u00e1si hat\u00e1rid\u0151. A rendk\u00edv\u00fcl magas EPR d\u00edjak miatt sokan az EPR adatszolg\u00e1ltat\u00e1s kialak\u00edt\u00e1s\u00e1val vannak elfoglalva ezekben a napokban, de \u00e9rdemes ezzel p\u00e1rhuzamosan a k\u00f6rnyezetv\u00e9delmi term\u00e9kd\u00edjjal is foglalkozni, hiszen az \u00faj term\u00e9kd\u00edjbevall\u00e1st is ugyanezen napig kell beny\u00fajtani a NAV-hoz. Az ad\u00f3hat\u00f3s\u00e1g a m\u00falt h\u00e9t folyam\u00e1n friss\u00edtette a honlapj\u00e1n a term\u00e9kd\u00edj bevall\u00e1s formanyomtatv\u00e1ny\u00e1t, amelyet g\u00f3rcs\u0151 al\u00e1 v\u00e9ve m\u00e1r a gyakorlatban is lehet tesztelni az EPR \u00e9s a term\u00e9kd\u00edj besz\u00e1m\u00edt\u00e1si mechanizmus\u00e1t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-mit-mond-a-jogszabaly\"><strong>Mit mond a jogszab\u00e1ly?<\/strong><\/h2>\n\n\n\n<p>A term\u00e9kd\u00edj t\u00f6rv\u00e9ny (2011. \u00e9vi LXXXV. t\u00f6rv\u00e9ny) szerint a term\u00e9kd\u00edj-k\u00f6telezetts\u00e9get az adott term\u00e9k- vagy anyag\u00e1ramra vonatkoz\u00f3, a term\u00e9kd\u00edj meg\u00e1llap\u00edt\u00e1si id\u0151szak els\u0151 napj\u00e1n hat\u00e1lyos EPR d\u00edjjal, m\u00edg csomagol\u00f3szer eset\u00e9n az abb\u00f3l el\u0151\u00e1ll\u00edtott csomagol\u00e1s ut\u00e1n fizetend\u0151 EPR d\u00edjjal kell cs\u00f6kkenteni (term\u00e9szetesen felt\u00e9telezve a kollekt\u00edv teljes\u00edt\u00e9st \u00e9s azt, hogy az adott term\u00e9k az EPR \u00e9s a term\u00e9kd\u00edj rendszer\u00e9ben egyar\u00e1nt k\u00f6telezetti term\u00e9k).<\/p>\n\n\n\n<p>A jogszab\u00e1ly sz\u00f6vege teh\u00e1t \u00e1ltal\u00e1noss\u00e1gban k\u00f6veteli meg a besz\u00e1m\u00edt\u00e1st tekintet n\u00e9lk\u00fcl arra, hogy az EPR d\u00edjat kor\u00e1bban megfizett\u00e9k-e vagy sem a koncesszi\u00f3s t\u00e1rsas\u00e1gnak. A jogszab\u00e1lyi c\u00e9lkit\u0171z\u00e9s teljesen vil\u00e1gos: az EPR ellen\u0151rz\u00e9se nem az ad\u00f3hat\u00f3s\u00e1g feladata, hanem a hullad\u00e9kgazd\u00e1lkod\u00e1si hat\u00f3s\u00e1g\u00e9, az ad\u00f3hat\u00f3s\u00e1gnak nincs eszk\u00f6ze arra, hogy az EPR k\u00f6telezetts\u00e9g megel\u0151z\u0151 megfizet\u00e9s\u00e9t ellen\u0151rizhesse. Ez\u00e9rt elegend\u0151, ha a term\u00e9kd\u00edj-k\u00f6telezetts\u00e9get a mindenkor hat\u00e1lyos EPR d\u00edjjal cs\u00f6kkentj\u00fck.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"h-mit-latunk-a-termekdijbevallasban\"><strong>Mit l\u00e1tunk a term\u00e9kd\u00edjbevall\u00e1sban?<\/strong><\/h2>\n\n\n\n<p>Az ad\u00f3hat\u00f3s\u00e1g \u00e1ltal a m\u00falt h\u00e9ten k\u00f6zz\u00e9tett bevall\u00e1stervezet a fenti \u00e1ltal\u00e1nos \u00e9s egyszer\u0171s\u00edt\u0151 megk\u00f6zel\u00edt\u00e9shez k\u00e9pest egy csavart tartalmaz: az ad\u00f3z\u00f3nak a bevall\u00e1sban ugyanis a KT\/CsK k\u00f3dok megad\u00e1sakor ki kell jel\u00f6lni, hogy a bevall\u00e1s\u00e1t a rendes term\u00e9kd\u00edj-t\u00e9telek alapj\u00e1n k\u00edv\u00e1nja beny\u00fajtani \u00e9s eszerint rendezni a fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t, vagy a term\u00e9kd\u00edj-k\u00f6telezetts\u00e9g\u00e9t nulla forintban szeretn\u00e9 meg\u00e1llap\u00edtani.<\/p>\n\n\n\n<p>A term\u00e9kd\u00edjbevall\u00e1s kit\u00f6lt\u00e9si \u00fatmutat\u00f3ja sz\u0171kszav\u00faan magyar\u00e1zza a fenti fordulatot, \u00fagy fogalmaz, hogy a kiv\u00e1lasztand\u00f3 KT \u00e9s CsK k\u00f3dok list\u00e1ja az egyes k\u00f3dokhoz tartoz\u00f3 megnevez\u00e9s mellett a fizetend\u0151 term\u00e9kd\u00edj t\u00e9telt is tartalmazza. \u201e<em>A k\u00f3dot annak megfelel\u0151en kell kiv\u00e1lasztani, hogy a kiterjesztett gy\u00e1rt\u00f3i felel\u0151ss\u00e9gi d\u00edj (EPR-d\u00edj) megfizet\u00e9sre ker\u00fclt-e vagy sem. [\u2026] Ha belf\u00f6ldi forgalomba hozatal c\u00edm\u00e9n keletkezik a k\u00f6telezetts\u00e9g \u00e9s az EPR-d\u00edjat a k\u00f6telezett megfizette, akkor a 0 Ft fizet\u00e9si k\u00f6telezetts\u00e9get tartalmaz\u00f3 k\u00f3dot kell kiv\u00e1lasztani.&#8221;<\/em><\/p>\n\n\n\n<p>A fenti megfogalmaz\u00e1sb\u00f3l \u00fagy t\u0171nik teh\u00e1t, hogy a term\u00e9kd\u00edjbevall\u00e1s a term\u00e9kk\u00f6r\u00f6k \u00e1tfed\u00e9se eset\u00e9n sem rendeli automatikusan alkalmazni a nulla forintos term\u00e9kd\u00edj t\u00e9telt, az ad\u00f3z\u00f3knak pedig esetr\u0151l-esetre egyenk\u00e9nt vizsg\u00e1lni kell a megfizetetts\u00e9gi felt\u00e9tel teljes\u00fcl\u00e9s\u00e9t.<\/p>\n\n\n\n<p>A megold\u00e1s r\u00e1ad\u00e1sul tov\u00e1bbi k\u00e9rd\u00e9seket is felvet: az EPR d\u00edj megfizet\u00e9s\u00e9t mik\u00e9nt tudja garant\u00e1lni az ad\u00f3z\u00f3, ha az adott id\u0151szaki EPR d\u00edj megfizet\u00e9si hat\u00e1rideje k\u00e9s\u0151bbi id\u0151pontra esik, mint a term\u00e9kd\u00edj\u00e9, \u00e9s nem egy esetben (p\u00e9ld\u00e1ul a csomagol\u00f3szerek kapcs\u00e1n) m\u00e1s szem\u00e9ly a fizet\u00e9sre k\u00f6telezett az EPR \u00e9s a term\u00e9kd\u00edj rendszer\u00e9ben?<\/p>\n\n\n\n<p>A fentiekre tekintettel mindenkinek javasoljuk, hogy k\u00f6r\u00fcltekint\u0151en hat\u00e1rozza meg a saj\u00e1t EPR- \u00e9s term\u00e9kd\u00edj poz\u00edci\u00f3j\u00e1t, illetve k\u00fcl\u00f6n\u00f6sen nagy odafigyel\u00e9ssel ny\u00fajtsa be az EPR adatszolg\u00e1ltat\u00e1s\u00e1t \u00e9s a term\u00e9kd\u00edjbevall\u00e1s\u00e1t. A bevall\u00e1stervezet form\u00e1ja alapj\u00e1n j\u00f3l l\u00e1tszik, hogy ut\u00f3bbi kit\u00f6lt\u00e9s\u00e9re t\u00f6bb id\u0151t \u00e9rdemes sz\u00e1nni a szok\u00e1sosn\u00e1l.<\/p>\n\n\n\n<p>Rem\u00e9lj\u00fck, hogy hasznosnak tal\u00e1lta ezt a h\u00edrt, \u00e9s ha b\u00e1rmilyen k\u00e9rd\u00e9se vagy \u00e9szrev\u00e9tele van, forduljon hozz\u00e1nk bizalommal!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A nyomtatv\u00e1ny m\u00e1r tartalmazza a 2023. j\u00falius 1-j\u00e9t\u0151l hat\u00e1lyos jogszab\u00e1lyi v\u00e1ltoz\u00e1sokat.<\/p>\n","protected":false},"author":1028,"featured_media":9797,"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-9796","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\/10\/kornyvedelmidij.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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