{"id":13038,"date":"2025-05-05T20:09:49","date_gmt":"2025-05-05T18:09:49","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=tax-guide&p=13038"},"modified":"2025-05-07T15:44:31","modified_gmt":"2025-05-07T13:44:31","slug":"partnerellenorzes-afa","status":"publish","type":"tax-guide","link":"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/partnerellenorzes-afa\/","title":{"rendered":"Partnerellen\u0151rz\u00e9s (\u00c1FA)"},"content":{"rendered":"\n

Az \u00c1fa t\u00f6rv\u00e9ny 2025. m\u00e1rcius 1-j\u00e9t\u0151l jelent\u0151sen sz\u0171k\u00edtette azon esetek k\u00f6r\u00e9t, amikor az import\u00e1l\u00f3 helyett a k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151 jogosult gyakorolni a term\u00e9kimporthoz kapcsol\u00f3d\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott \u00e1fa-levon\u00e1si jogot. A szigor\u00edtott felt\u00e9telrendszer r\u00e9sz\u00e9t k\u00e9pezi a partnerellen\u0151rz\u00e9s bevezet\u00e9se is.<\/strong><\/p>\n\n\n\n

Az import \u00e1fa levon\u00e1s \u00faj felt\u00e9tele: a partnerellen\u0151rz\u00e9s<\/strong><\/h2>\n\n\n\n

M\u00e1r eddig is felt\u00e9tele volt az import \u00e1falevon\u00e1s k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151re t\u00f6rt\u00e9n\u0151 engedm\u00e9nyez\u00e9s\u00e9nek, hogy az import\u00e1l\u00f3t korl\u00e1toz\u00e1s n\u00e9lk\u00fcl megillesse az ad\u00f3levon\u00e1si jog \u00e9s err\u0151l nyilatkozzon a k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151j\u00e9nek. Az \u00c1fa t\u00f6rv\u00e9ny<\/a> 129. \u00a7 -\u00e1nak 2025. m\u00e1rcius 1-j\u00e9n hat\u00e1lyba l\u00e9p\u0151 m\u00f3dos\u00edt\u00e1sa alapj\u00e1n ezek mellett tov\u00e1bbi felt\u00e9tel lett, hogy az import\u00e1l\u00f3nak havi bevall\u00f3nak kell lennie, \u00e9s az import \u00e1fa levon\u00e1si jog keletkez\u00e9s\u00e9nek id\u0151pontj\u00e1t mag\u00e1ban foglal\u00f3 ad\u00f3-meg\u00e1llap\u00edt\u00e1si id\u0151szakban az import\u00e1l\u00f3 nem min\u0151s\u00fclhet az Art. rendelkez\u00e9sei szerint kock\u00e1zatos ad\u00f3z\u00f3nak.<\/p>\n\n\n\n

Ha b\u00e1rmelyik el\u0151felt\u00e9tel nem teljes\u00fcl, a k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151 nem vonhatja le az import \u00e1f\u00e1t az import\u00e1l\u00f3 helyett.<\/p>\n\n\n\n

Az el\u0151felt\u00e9telek teljes\u00fcl\u00e9se eset\u00e9n tov\u00e1bbi vizsg\u00e1latot ig\u00e9nyel, hogy az import\u00e1l\u00f3 a k\u00f6zvetett v\u00e1mjogi k\u00e9pviselet ell\u00e1t\u00e1s\u00e1ra vonatkoz\u00f3 szerz\u0151d\u00e9s megk\u00f6t\u00e9s\u00e9nek id\u0151pontj\u00e1ban, vagy a levon\u00e1si jog keletkez\u00e9s\u00e9nek id\u0151pontj\u00e1t mag\u00e1ban foglal\u00f3 ad\u00f3-meg\u00e1llap\u00edt\u00e1si id\u0151szakban az Art. rendelkez\u00e9sei szerint megb\u00edzhat\u00f3 ad\u00f3z\u00f3nak min\u0151s\u00fcl-e.<\/p>\n\n\n\n

Ha nem min\u0151s\u00fcl annak, akkor a k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151 csak abban az esetben jogosult levonni az import \u00e1f\u00e1t az import\u00e1l\u00f3 helyett, ha az import\u0151rt partnerellen\u0151rz\u00e9s keret\u00e9ben \u00e1tvil\u00e1g\u00edtja \u00e9s ennek eredm\u00e9nyek\u00e9nt ad\u00f3kock\u00e1zatot nem azonos\u00edt, melyr\u0151l az ad\u00f3hat\u00f3s\u00e1got is t\u00e1j\u00e9koztatja.<\/p>\n\n\n\n

A partnerellen\u0151rz\u00e9s elv\u00e9gz\u00e9s\u00e9nek hat\u00e1rideje<\/strong><\/h2>\n\n\n\n

A partnerellen\u0151rz\u00e9s nem egyszeri esem\u00e9ny. Ez egy folyamatos tev\u00e9kenys\u00e9g a k\u00f6zvetett v\u00e1mjogi k\u00e9pviselet ell\u00e1t\u00e1s\u00e1ra vonatkoz\u00f3 szerz\u0151d\u00e9s al\u00e1\u00edr\u00e1s\u00e1t megel\u0151z\u0151en \u00e9s k\u00e9s\u0151bb a szerz\u0151d\u00e9ses kapcsolat fenn\u00e1ll\u00e1sa alatt.<\/p>\n\n\n\n

A partnerellen\u0151rz\u00e9sr\u0151l \u00e9s annak eredm\u00e9ny\u00e9r\u0151l az ad\u00f3hat\u00f3s\u00e1got formanyomtatv\u00e1ny kit\u00f6lt\u00e9s\u00e9vel \u00e9s beny\u00fajt\u00e1s\u00e1val t\u00e1j\u00e9koztatni kell. Az els\u0151 adatszolg\u00e1ltat\u00e1s legk\u00e9s\u0151bb a k\u00f6zvetett v\u00e1mjogi k\u00e9pviselet ell\u00e1t\u00e1s\u00e1ra vonatkoz\u00f3 szerz\u0151d\u00e9s megk\u00f6t\u00e9sekor esed\u00e9kes. Ezut\u00e1n havonta minden olyan h\u00f3napr\u00f3l meg kell tenni, amelyben import v\u00e1mkezel\u00e9s t\u00f6rt\u00e9nik, a t\u00e1rgyh\u00f3napot k\u00f6vet\u0151 h\u00f3nap 10. napj\u00e1ig, elektronikus \u00faton.<\/p>\n\n\n\n

A 2025 m\u00e1rcius 1-j\u00e9n m\u00e1r fenn\u00e1ll\u00f3 szerz\u0151d\u00e9sek eset\u00e9n legel\u0151sz\u00f6r arr\u00f3l a h\u00f3napr\u00f3l sz\u00fcks\u00e9ges a partnerellen\u0151rz\u00e9st elv\u00e9gezni \u00e9s az ad\u00f3hat\u00f3s\u00e1g fel\u00e9 adatot szolg\u00e1ltatni, amelyben import v\u00e1mkezel\u00e9st v\u00e9geznek.<\/p>\n\n\n\n

Az adatszolg\u00e1ltat\u00e1s elmulaszt\u00e1sa vagy k\u00e9sve t\u00f6rt\u00e9n\u0151 teljes\u00edt\u00e9se eset\u00e9n igazol\u00e1snak nincs helye, a k\u00e9sedelmes beny\u00fajt\u00e1s olyan, mintha nem t\u00f6rt\u00e9nt volna adatszolg\u00e1ltat\u00e1s.<\/p>\n\n\n\n

A partnerellen\u0151rz\u00e9ssel kapcsolatos szempontrendszer<\/strong><\/h2>\n\n\n\n

Az ad\u00f3hat\u00f3s\u00e1g 2025. febru\u00e1r 21-\u00e9n k\u00f6zz\u00e9tett t\u00e1j\u00e9koztat\u00f3j\u00e1ban javaslatot tett arra, hogy mely adatok beszerz\u00e9s\u00e9vel \u00e9s \u00e9rt\u00e9kel\u00e9s\u00e9vel t\u00f6rt\u00e9nhet az import\u00e1l\u00f3 partnerellen\u0151rz\u00e9se. A javaslat alapj\u00e1n beszerzend\u0151 adatok nem teljes k\u00f6r\u0171ek, t\u00e9teles szempontrendszer az import\u0151r \u00e1tvil\u00e1g\u00edt\u00e1s\u00e1hoz pedig jelenleg nem l\u00e9tezik.<\/p>\n\n\n\n

Mindemellett az import\u00e1l\u00f3ra vonatkoz\u00f3an vizsg\u00e1land\u00f3 szempontok \u00e9s azok s\u00falya folyamatosan v\u00e1ltozhat az ad\u00f3hat\u00f3s\u00e1gi \u00e9s b\u00edr\u00f3s\u00e1gi esetjog alakul\u00e1sa f\u00fcggv\u00e9ny\u00e9ben.<\/p>\n\n\n\n

Miben seg\u00edthet \u00d6nnek az Andersen?<\/strong><\/h2>\n\n\n\n

Az \u00faj szab\u00e1lyok miatt a v\u00e1mjogi k\u00e9pvisel\u0151k oldal\u00e1n egyszerre kell biztos\u00edtani az AEO enged\u00e9ly\u00fck megtart\u00e1s\u00e1t \u00e9s egy\u00fattal a versenyk\u00e9pess\u00e9g\u00fcket is. Ebben a keretrendszerben ny\u00fajt hat\u00e9kony seg\u00edts\u00e9get a partnerellen\u0151rz\u00e9s elv\u00e9gz\u00e9s\u00e9hez az Andersen PartnerProof szolg\u00e1ltat\u00e1sa<\/a>.<\/p>\n\n\n\n

Mindemellett PartnerProof szolg\u00e1ltat\u00e1sunk nemcsak a k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151k, hanem minden \u00fcgyfel\u00fcnk sz\u00e1m\u00e1ra hat\u00e9kony seg\u00edts\u00e9g lehet, hogy a kell\u0151 k\u00f6r\u00fcltekint\u00e9ssel elj\u00e1rva a relev\u00e1ns \u00e9s aktu\u00e1lis inform\u00e1ci\u00f3kkal rendelkezzenek kereskedelmi partnereikr\u0151l. Ez lehet\u0151v\u00e9 teszi a megalapozott d\u00f6nt\u00e9seket az \u00fczleti kapcsolatok ter\u00e9n.<\/p>\n\n\n\n

B\u0151vebb inform\u00e1ci\u00f3t a PartnerProof szolg\u00e1ltat\u00e1sr\u00f3l ide<\/a> kattintva tal\u00e1lhatnak.<\/p>\n","protected":false},"excerpt":{"rendered":"

A partnerellen\u0151rz\u00e9s a term\u00e9kimporthoz kapcsol\u00f3d\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott \u00e1fa-levon\u00e1si jog gyakorl\u00e1s\u00e1nak egyik felt\u00e9tele.<\/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-13038","1":"tax-guide","2":"type-tax-guide","3":"status-publish","5":"entry"},"acf":[],"yoast_head":"\nPartnerellen\u0151rz\u00e9s (\u00c1FA) - Andersen Ad\u00f3sz\u00f3t\u00e1r<\/title>\n<meta name=\"description\" content=\"A partnerellen\u0151rz\u00e9s a term\u00e9kimporthoz kapcsol\u00f3d\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott \u00e1fa-levon\u00e1si jog gyakorl\u00e1s\u00e1nak egyik felt\u00e9tele.\" \/>\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\/partnerellenorzes-afa\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Partnerellen\u0151rz\u00e9s (\u00c1FA)\" \/>\n<meta property=\"og:description\" content=\"A partnerellen\u0151rz\u00e9s a term\u00e9kimporthoz kapcsol\u00f3d\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott \u00e1fa-levon\u00e1si jog gyakorl\u00e1s\u00e1nak egyik felt\u00e9tele.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/partnerellenorzes-afa\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Magyarorsz\u00e1g\" \/>\n<meta property=\"article:modified_time\" content=\"2025-05-07T13:44:31+00:00\" \/>\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\/partnerellenorzes-afa\/\",\"url\":\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/partnerellenorzes-afa\/\",\"name\":\"Partnerellen\u0151rz\u00e9s (\u00c1FA) - 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