{"id":12200,"date":"2024-11-15T19:57:18","date_gmt":"2024-11-15T18:57:18","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=tax-guide&p=12200"},"modified":"2025-05-07T14:51:15","modified_gmt":"2025-05-07T12:51:15","slug":"vida-csomag","status":"publish","type":"tax-guide","link":"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/vida-csomag\/","title":{"rendered":"ViDA csomag (VAT in the Digital Age)"},"content":{"rendered":"\n

Az Eur\u00f3pai Bizotts\u00e1g \u00e1ltal 2022 v\u00e9g\u00e9n el\u0151terjesztett ViDA csomag olyan jogalkot\u00e1si int\u00e9zked\u00e9seket foglal mag\u00e1ban, amelyek alapvet\u0151 c\u00e9lja az uni\u00f3s \u00e1farendszer moderniz\u00e1l\u00e1sa. A d\u00f6nt\u00e9shoz\u00f3k a csomag seg\u00edts\u00e9g\u00e9vel egyr\u00e9szt digitaliz\u00e1ci\u00f3s v\u00edvm\u00e1nyokkal k\u00edv\u00e1nj\u00e1k felfegyverezni a tag\u00e1llami ad\u00f3hat\u00f3s\u00e1gokat, hogy cs\u00f6kkenthet\u0151 legyen az ad\u00f3elker\u00fcl\u00e9s okozta \u00e1fahi\u00e1ny. M\u00e1sr\u00e9szt jelent\u0151s egyszer\u0171s\u00edt\u00e9s\u00e9ket szeretn\u00e9nek biztos\u00edtani az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra is. A csomagot v\u00e9g\u00fcl 2024. november 5-\u00e9n fogadta el az Eur\u00f3pai Uni\u00f3 Gazdas\u00e1gi \u00e9s P\u00e9nz\u00fcgyi Tan\u00e1csa (ECOFIN) a Budapesten tartott \u00fcl\u00e9s\u00e9n.<\/strong><\/p>\n\n\n\n

A ViDA csomag c\u00e9ljai<\/strong><\/h2>\n\n\n\n

A reformcsomag<\/a> legf\u0151bb c\u00e9lja a digit\u00e1lis gazdas\u00e1g tov\u00e1bbi er\u0151s\u00edt\u00e9se, az \u00e1fa-csal\u00e1sok visszaszor\u00edt\u00e1sa \u00e9s az adminisztrat\u00edv folyamatok egyszer\u0171s\u00edt\u00e9se, k\u00fcl\u00f6n\u00f6s tekintettel a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokra. A ViDA szab\u00e1lyok c\u00e9lzottan t\u00e1mogatj\u00e1k az \u00e1farendszer \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1nak \u00e9s hat\u00e9konys\u00e1g\u00e1nak n\u00f6vel\u00e9s\u00e9t, egy\u00fattal hozz\u00e1j\u00e1rulnak az uni\u00f3s versenyk\u00e9pess\u00e9g fokoz\u00e1s\u00e1hoz.<\/p>\n\n\n

\n
\"ViDA
ViDA – VAT in the Digital Age<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n

A ViDA csomag f\u0151bb r\u00e9szei<\/strong><\/h2>\n\n\n\n

Az elfogadott int\u00e9zked\u00e9sek h\u00e1rom f\u0151bb pill\u00e9ren alapulnak.<\/p>\n\n\n\n

1. Digit\u00e1lis Jelent\u00e9si K\u00f6telezetts\u00e9gek \u00e9s e-sz\u00e1ml\u00e1z\u00e1s<\/h3>\n\n\n\n

Az Eur\u00f3pai Uni\u00f3 egy \u00faj digit\u00e1lis jelent\u00e9si rendszert vezet be, amely elektronikus sz\u00e1mla (e-sz\u00e1mla) kibocs\u00e1t\u00e1son alapul\u00f3, val\u00f3s idej\u0171 \u00e9s k\u00f6telez\u0151 adatszolg\u00e1ltat\u00e1st \u00edr el\u0151 az uni\u00f3s hat\u00e1ron \u00e1tny\u00fal\u00f3 tranzakci\u00f3kra. Az e-sz\u00e1ml\u00e1z\u00e1s elterjed\u00e9se \u00e9rdek\u00e9ben egys\u00e9ges\u00edt\u00e9sre ker\u00fclnek a bizonylatol\u00e1si szabv\u00e1nyok az EU-ban, megteremtve a felt\u00e9teleket a tag\u00e1llamok k\u00f6z\u00f6tti harmoniz\u00e1lt riport\u00e1l\u00e1si rendszer kialak\u00edt\u00e1s\u00e1hoz. A szab\u00e1lyoz\u00e1s c\u00e9lja az \u00e1fa-csal\u00e1sok visszaszor\u00edt\u00e1sa \u00e9s az adminisztrat\u00edv k\u00f6lts\u00e9gek cs\u00f6kkent\u00e9se, k\u00fcl\u00f6n\u00f6s tekintettel a nemzetk\u00f6zi tranzakci\u00f3kra.<\/p>\n\n\n\n

2. Platform szolg\u00e1ltat\u00e1sok<\/h3>\n\n\n\n

A platformgazdas\u00e1g keret\u00e9ben m\u0171k\u00f6d\u0151 c\u00e9gek, amelyek r\u00f6vid t\u00e1v\u00fa sz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1sokat vagy szem\u00e9lysz\u00e1ll\u00edt\u00e1st k\u00edn\u00e1lnak, a ViDA csomag szerint ezent\u00fal felel\u0151sek lesznek az \u00e1fa beszed\u00e9s\u00e9\u00e9rt \u00e9s bevall\u00e1s\u00e1\u00e9rt, amennyiben a szolg\u00e1ltat\u00f3ik valamilyen okn\u00e1l fogva mentess\u00e9get \u00e9lveznek (p\u00e9ld\u00e1ul alanyi ad\u00f3mentess\u00e9g<\/a>) vagy nem teljes\u00edtik a k\u00f6telezetts\u00e9geiket. Ez k\u00fcl\u00f6n\u00f6sen az egy\u00e9ni v\u00e1llalkoz\u00f3 szolg\u00e1ltat\u00f3kkal \u00e9s a kisv\u00e1llalkoz\u00e1sokkal \u00f6sszef\u00fcgg\u00e9sben mer\u00fclhet fel.<\/p>\n\n\n\n

3. K\u00fclf\u00f6ldi \u00e1fa regisztr\u00e1ci\u00f3k megsz\u00fcntet\u00e9se<\/h3>\n\n\n\n

Az \u00e1fa regisztr\u00e1ci\u00f3s folyamatok egyszer\u0171s\u00edt\u00e9se \u00e9rdek\u00e9ben az \u00faj szab\u00e1lyoz\u00e1s kiterjeszti a m\u00e1r l\u00e9tez\u0151 \u201eOne-Stop Shop\u201d modellt, amely jelenleg csak az e-kereskedelem szolg\u00e1ltat\u00e1sok ter\u00fclet\u00e9n alkalmazott (ide\u00e9rtve az elektronikus, telekommunik\u00e1ci\u00f3s, r\u00e1di\u00f3s- \u00e9s audiovizu\u00e1lis szolg\u00e1ltat\u00e1sokat is). Ezzel p\u00e1rhuzamosan a m\u00f3dos\u00edtott jogszab\u00e1ly-javaslat a ford\u00edtott \u00e1fa mechanizmus alkalmaz\u00e1s\u00e1t \u00edrja el\u0151 az olyan B2B \u00fcgyletekre, amikor a szolg\u00e1ltat\u00f3 nincs jelen az adott tag\u00e1llamban.<\/p>\n\n\n\n

A k\u00e9t szab\u00e1ly egy\u00fcttes alkalmaz\u00e1sa lehet\u0151v\u00e9 teszi, hogy a v\u00e1llalkoz\u00e1sok egyetlen EU-s \u00e1fa regisztr\u00e1ci\u00f3val teljes\u00edthess\u00e9k az \u00e1fa k\u00f6telezetts\u00e9geiket. M\u00e9g akkor is, ha egy m\u00e1sik tag\u00e1llamban k\u00edv\u00e1nnak \u00e1rut \u00e9rt\u00e9kes\u00edteni, a jelenlegi ad\u00f3sz\u00e1mok megsz\u00fcntethet\u0151v\u00e9 v\u00e1lnak. Az \u00faj szab\u00e1lyokkal egyszer\u0171bb\u00e9 v\u00e1lik az \u00e1fa-bevall\u00e1si folyamat, \u00e9s cs\u00f6kkenthet\u0151k az adminisztr\u00e1ci\u00f3s terhek.<\/p>\n\n\n\n

A ViDA csomag bevezet\u00e9s\u00e9nek f\u00e1zisai<\/strong><\/h2>\n\n\n\n

A ViDA szab\u00e1lyok bevezet\u00e9s\u00e9re, implement\u00e1l\u00e1s\u00e1ra 2025 \u00e9s 2035 k\u00f6z\u00f6tt t\u00f6bb szakaszban ker\u00fcl sor az egyes tag\u00e1llamokban. Ez biztos\u00edtja, hogy a v\u00e1llalkoz\u00e1sok \u00e9s az ad\u00f3hat\u00f3s\u00e1gok sz\u00e1m\u00e1ra elegend\u0151 id\u0151 \u00e1lljon rendelkez\u00e9sre a felk\u00e9sz\u00fcl\u00e9shez. Az elfogadott tervek szerint az \u00faj rendszer teljes k\u00f6r\u0171 m\u0171k\u00f6d\u00e9se 2030-ra v\u00e1rhat\u00f3. A digit\u00e1lis adatszolg\u00e1ltat\u00e1si interoperabilit\u00e1s v\u00e9gleges megval\u00f3s\u00edt\u00e1sa 2035-re tehet\u0151.<\/p>\n\n\n\n

\n
L\u00e9pjen kapcsolatba szak\u00e9rt\u0151inkkel!<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

A ViDA csomag olyan jogalkot\u00e1si int\u00e9zked\u00e9seket foglal mag\u00e1ban, amelyek alapvet\u0151 c\u00e9lja az uni\u00f3s \u00e1farendszer moderniz\u00e1l\u00e1sa.<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","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":""},"class_list":{"0":"post-12200","1":"tax-guide","2":"type-tax-guide","3":"status-publish","5":"entry"},"acf":[],"yoast_head":"\nViDA csomag - Andersen Ad\u00f3sz\u00f3t\u00e1r<\/title>\n<meta name=\"description\" content=\"A ViDA csomag olyan jogalkot\u00e1si int\u00e9zked\u00e9seket foglal mag\u00e1ban, amelyek alapvet\u0151 c\u00e9lja az uni\u00f3s \u00e1farendszer moderniz\u00e1l\u00e1sa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/vida-csomag\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ViDA csomag (VAT in the Digital Age)\" \/>\n<meta property=\"og:description\" content=\"A ViDA csomag olyan jogalkot\u00e1si int\u00e9zked\u00e9seket foglal mag\u00e1ban, amelyek alapvet\u0151 c\u00e9lja az uni\u00f3s \u00e1farendszer moderniz\u00e1l\u00e1sa.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/vida-csomag\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-07T12:51:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/11\/ViDA-csomag-VAT.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"532\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/vida-csomag\/\",\"url\":\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/vida-csomag\/\",\"name\":\"ViDA csomag - 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