{"id":9905,"date":"2023-10-26T14:12:46","date_gmt":"2023-10-26T12:12:46","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=9905"},"modified":"2024-11-17T10:15:54","modified_gmt":"2024-11-17T09:15:54","slug":"indul-az-eafa","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/indul-az-eafa\/","title":{"rendered":"Indul az e\u00c1fa!"},"content":{"rendered":"\n<p><strong>A m\u00falt h\u00e9ten t\u00e1rsadalmi egyeztet\u00e9sre felt\u00f6lt\u00f6tt ad\u00f3csomag-tervezetben elb\u00fajtatva m\u00e1r szerepeltek azok az \u00c1fa-t\u00f6rv\u00e9nyt kieg\u00e9sz\u00edt\u0151 fordulatok, amelyek \u00fajra megteremtik a jogszab\u00e1lyi felt\u00e9teleit az e\u00c1fa rendszer bevezet\u00e9s\u00e9nek. Mint ismert, a koncepci\u00f3 p\u00e1r \u00e9vvel ezel\u0151tt m\u00e1r szerepelt a jogszab\u00e1lyokban, akkor azonban visszavonul\u00f3t f\u00fajt az ad\u00f3hat\u00f3s\u00e1g. Ami janu\u00e1rt k\u00f6vet\u0151en \u00e9rkezik, az egy sokkal szofisztik\u00e1ltabb rendszer lesz, amely azonban minden ad\u00f3z\u00f3t \u00e9rinteni fog az elk\u00f6vetkez\u0151 \u00e9vekben.<\/strong><\/p>\n\n\n\n<p>Az <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/eafa-rendszer\/\">e\u00c1FA-rendszerrel<\/a> m\u00e1r t\u00f6bb cikk\u00fcnkben is foglalkoztunk kor\u00e1bban. Jelenleg a NAV pilot fejleszt\u0151i folyamat\u00e1nak a v\u00e9g\u00e9n\u00e9l j\u00e1runk, \u00edgy a rendszer r\u00f6videsen elstartol. Ezt t\u00e1masztja al\u00e1 az is, hogy a Korm\u00e1ny honlapj\u00e1ra felt\u00f6lt\u00f6tt 2024-es ad\u00f3csomag m\u00e1r tartalmazza azokat az \u00c1fa-t\u00f6rv\u00e9nyt \u00e9s az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyt kieg\u00e9sz\u00edt\u0151 szab\u00e1lyokat, amelyek az indul\u00e1snak \u00e1gyaznak meg. Amennyiben ezeket a v\u00e1ltoz\u00e1sokat az Orsz\u00e1ggy\u0171l\u00e9s megszavazza (term\u00e9szetesen csak azut\u00e1n, hogy beterjesztett\u00e9k a csomagot a Parlament el\u00e9), t\u00f6rv\u00e9nyi akad\u00e1lya m\u00e1r nem lesz az e\u00c1fa bevezet\u00e9s\u00e9nek.<\/p>\n\n\n\n<p>De mit is lehet l\u00e1tni a jogszab\u00e1lym\u00f3dos\u00edt\u00e1sokb\u00f3l?<\/p>\n\n\n\n<p>2024-t\u0151l az \u00e1fabevall\u00e1sokat h\u00e1romf\u00e9lek\u00e9ppen lehet majd beny\u00fajtani az ad\u00f3hat\u00f3s\u00e1ghoz. Az els\u0151 opci\u00f3 tov\u00e1bbra is a m\u00e1r \u00e9vek \u00f3ta bev\u00e1lt megold\u00e1s marad: az \u00c1NYK nyomtatv\u00e1nyon t\u00f6rt\u00e9n\u0151 bevall\u00e1s. Az \u00c1NYK alapj\u00e1t k\u00e9pez\u0151 technol\u00f3gia azonban a v\u00e1rakoz\u00e1sok szerint nem marad sok\u00e1ig vel\u00fcnk, az e\u00c1fa felfut\u00e1s\u00e1val p\u00e1rhuzamosan v\u00e1rhat\u00f3an a k\u00e9s\u0151bbiekben ki fogj\u00e1k vezetni (ennek pontos d\u00e1tuma nem ismert jelenleg).<\/p>\n\n\n\n<p>A m\u00e1sodik opci\u00f3 az e\u00c1fa fel\u00fcleten a NAV \u00e1ltal kiaj\u00e1nlott, az ad\u00f3z\u00f3 \u00e1ltal szerkesztett \u00e9s beny\u00fajtott bevall\u00e1s lesz. Ez a megold\u00e1s sem jelent majd teh\u00e1t a NAV \u00e1ltal kiaj\u00e1nlott, \u201ek\u00e9sz\u201d bevall\u00e1st, az\u00e1fabevall\u00e1s beny\u00fajt\u00e1s\u00e1hoz egy sor ad\u00f3z\u00f3i d\u00f6nt\u00e9sre, nyilatkozatra is sz\u00fcks\u00e9g van, ezt az e\u00c1f\u00e1val sem lehet majd megsp\u00f3rolni. Ami \u00fajdons\u00e1g lesz ebben a k\u00f6rben, az az, hogy a NAV az online sz\u00e1mlaadat-szolg\u00e1ltat\u00e1s, online p\u00e9nzt\u00e1rg\u00e9p-szolg\u00e1ltat\u00e1s, valamint az import v\u00e1mhat\u00e1rozatok alapj\u00e1n megjelen\u00edti a fel\u00fcleten azokat a tranzakci\u00f3kat, amelyek szerkeszt\u00e9s\u00e9t k\u00f6vet\u0151en az ad\u00f3z\u00f3 beny\u00fajthatja az\u00e1fabevall\u00e1s\u00e1t.<\/p>\n\n\n\n<p>A harmadik opci\u00f3 az M2M e\u00c1fa rendszer\u00e9nek haszn\u00e1lata, amely a m\u00e1r egy kor\u00e1bbi cikk\u00fcnkben eml\u00edtett SAF-T adatszolg\u00e1ltat\u00e1s egyik els\u0151 magyarorsz\u00e1gi megjelen\u00e9se. V\u00e1rhat\u00f3an ez a bevall\u00e1si forma lesz az, amely a k\u00f6z\u00e9pv\u00e1llalkoz\u00e1si szinttel kezd\u0151d\u0151 ad\u00f3z\u00f3i k\u00f6rben a legnagyobb n\u00e9pszer\u0171s\u00e9gnek \u00f6rvend majd. Az M2M e\u00c1f\u00e1r\u00f3l m\u00e1r t\u00f6bb cikk\u00fcnk is megjelent (l\u00e1sd al\u00e1bb), a l\u00e9nyeg az, hogy az M2M e\u00c1fa keret\u00e9ben az ad\u00f3z\u00f3nak a NAV \u00e1ltal elv\u00e1rt adatstrukt\u00far\u00e1ban kell az \u00e1faanalitik\u00e1j\u00e1t felt\u00f6lteni \u00e9s j\u00f3v\u00e1hagyni \u00e1fabevall\u00e1s jogc\u00edm\u00e9n. Az implement\u00e1ci\u00f3s folyamat keret\u00e9ben kulcsfontoss\u00e1g\u00fa lesz a v\u00e1llalati ad\u00f3k\u00f3dok sztenderd ad\u00f3k\u00f3doknak val\u00f3 megfeleltet\u00e9se, tov\u00e1bb\u00e1 az API alap\u00fa adatkapcsolat ki\u00e9p\u00edt\u00e9se a zavartalan kommunik\u00e1ci\u00f3 biztos\u00edt\u00e1sa \u00e9rdek\u00e9ben.<\/p>\n\n\n\n<p>Az Andersen az elm\u00falt h\u00f3napokban szorosan egy\u00fcttm\u0171k\u00f6d\u00f6tt a NAV-val az M2M e\u00c1fa pilot projekt keret\u00e9ben, tapasztalatainkr\u00f3l, illetve az M2M e\u00c1fa m\u0171k\u00f6d\u00e9s\u00e9r\u0151l az elk\u00f6vetkez\u0151 hetekben folyamatosan besz\u00e1molunk.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az \u0151szi ad\u00f3csomag tervezetben elb\u00fajtatva m\u00e1r szerepelnek azok az \u00c1fa-t\u00f6rv\u00e9nyt kieg\u00e9sz\u00edt\u0151 fordulatok, amelyek \u00fajra megteremtik a jogszab\u00e1lyi felt\u00e9teleit az e\u00c1fa-rendszer bevezet\u00e9s\u00e9nek.<\/p>\n","protected":false},"author":1028,"featured_media":9906,"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-9905","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\/eafa.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) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Indul az e\u00c1fa! 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