{"id":13690,"date":"2025-08-01T13:58:08","date_gmt":"2025-08-01T11:58:08","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=tax-guide&#038;p=13690"},"modified":"2025-08-26T16:06:53","modified_gmt":"2025-08-26T14:06:53","slug":"adohiany","status":"publish","type":"tax-guide","link":"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adohiany\/","title":{"rendered":"Ad\u00f3hi\u00e1ny"},"content":{"rendered":"\n<p><strong>Az ad\u00f3hi\u00e1ny az ad\u00f3z\u00f3 terh\u00e9re meg\u00e1llap\u00edtott <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adokulonbozet\/\">ad\u00f3k\u00fcl\u00f6nb\u00f6zet<\/a>, amely \u00f6nad\u00f3z\u00e1s eset\u00e9n akkor min\u0151s\u00fcl ad\u00f3hi\u00e1nynak, ha az esed\u00e9kess\u00e9g id\u0151pontj\u00e1ig nem fizetik meg, illetve akkor, ha a k\u00f6lts\u00e9gvet\u00e9si t\u00e1mogat\u00e1st jogosulatlanul vett\u00e9k ig\u00e9nybe. Az <a href=\"https:\/\/njt.hu\/jogszabaly\/2017-151-00-00.10\">ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny<\/a> 217. \u00a7-a hat\u00e1rozza meg az ad\u00f3hi\u00e1ny fogalm\u00e1t \u00e9s annak k\u00f6vetkezm\u00e9nyeit.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-809f674abd1ae1658cc7861748aedea4\" id=\"h-mikor-keletkezik-adohiany\" style=\"color:#901414\"><strong>Mikor keletkezik ad\u00f3hi\u00e1ny?<\/strong><\/h2>\n\n\n\n<p>Az ad\u00f3hi\u00e1ny a k\u00f6vetkez\u0151 esetekben \u00e1llap\u00edthat\u00f3 meg:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ha az ad\u00f3z\u00f3 az \u00f6nad\u00f3z\u00e1s sor\u00e1n nem teljes\u00edtette ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t az esed\u00e9kess\u00e9gig.<\/li>\n\n\n\n<li>Ha az ad\u00f3hat\u00f3s\u00e1g ut\u00f3lag meg\u00e1llap\u00edtja, hogy az ad\u00f3z\u00f3 jogtalanul k\u00e9rt visszat\u00e9r\u00edt\u00e9st vagy t\u00e1mogat\u00e1st.<\/li>\n\n\n\n<li>Ha az ad\u00f3hat\u00f3s\u00e1g az ellen\u0151rz\u00e9s sor\u00e1n azt \u00e1llap\u00edtja meg, hogy az ad\u00f3z\u00f3 kevesebb ad\u00f3t fizetett be, mint amennyit kellett volna.<\/li>\n\n\n\n<li>Az ad\u00f3hi\u00e1nyt \u00e1llap\u00edthatnak meg akkor is, ha a term\u00e9kimportot terhel\u0151 \u00e1ltal\u00e1nos forgalmi ad\u00f3t az ad\u00f3z\u00f3 az ad\u00f3levon\u00e1si jog keletkez\u00e9se ut\u00e1n, de az el\u0151z\u0151 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakra vonatkoz\u00f3an szerepelteti el\u0151zetesen felsz\u00e1m\u00edtott ad\u00f3k\u00e9nt.<\/li>\n<\/ul>\n\n\n\n<p>Fontos kit\u00e9tel, hogy a meg\u00e1llap\u00edtott ad\u00f3hi\u00e1ny cs\u00f6kkenthet\u0151, ha az ellen\u0151rz\u00e9s megkezd\u00e9s\u00e9nek napj\u00e1n az eredeti esed\u00e9kess\u00e9g napj\u00e1n fenn\u00e1ll\u00f3 t\u00falfizet\u00e9s tov\u00e1bbra is rendelkez\u00e9sre \u00e1ll, \u00e9s annak kiutal\u00e1s\u00e1t vagy \u00e1tvezet\u00e9s\u00e9t nem k\u00e9rt\u00e9k.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-23ce8999ccb9c0b5f13e12f4c40a7ea1\" id=\"h-az-adohiany-kovetkezmenyei\" style=\"color:#901414\"><strong>Az ad\u00f3hi\u00e1ny k\u00f6vetkezm\u00e9nyei<\/strong><\/h2>\n\n\n\n<p>Az Art. \u00e9rtelm\u00e9ben az ad\u00f3hi\u00e1ny ut\u00e1n <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adobirsag\/\">ad\u00f3b\u00edrs\u00e1g<\/a> \u00e9s <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/kesedelmi-potlek\/\">k\u00e9sedelmi p\u00f3tl\u00e9k<\/a> is kiszabhat\u00f3.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az ad\u00f3b\u00edrs\u00e1g m\u00e9rt\u00e9ke f\u0151szab\u00e1ly szerint az ad\u00f3hi\u00e1ny 50%-a, de ez ak\u00e1r 200%-ra is n\u00f6vekedhet, ha az ebb\u0151l sz\u00e1rmaz\u00f3 bev\u00e9telek eltitkol\u00e1s\u00e1b\u00f3l, hamis bizonylatok felhaszn\u00e1l\u00e1s\u00e1b\u00f3l vagy k\u00f6nyvek meghamis\u00edt\u00e1s\u00e1b\u00f3l ered.<\/li>\n\n\n\n<li>Az ad\u00f3hi\u00e1ny ut\u00e1n k\u00e9sedelmi p\u00f3tl\u00e9kot is felsz\u00e1m\u00edtanak, amelyet az esed\u00e9kess\u00e9g napj\u00e1t\u00f3l kell sz\u00e1m\u00edtani a jegybanki alapkamat + 5 sz\u00e1zal\u00e9kpont alapj\u00e1n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-6eceff9a7ede2e62f13459fde2a57478\" id=\"h-van-lehetoseg-az-adohiany-miatti-birsag-merseklesere\" style=\"color:#901414\"><strong>Van lehet\u0151s\u00e9g az ad\u00f3hi\u00e1ny miatti b\u00edrs\u00e1g m\u00e9rs\u00e9kl\u00e9s\u00e9re?<\/strong><\/h2>\n\n\n\n<p>Kiv\u00e9teles m\u00e9lt\u00e1nyl\u00e1st \u00e9rdeml\u0151 esetekben az ad\u00f3b\u00edrs\u00e1g m\u00e9rs\u00e9kelhet\u0151 vagy elengedhet\u0151. Ez akkor lehets\u00e9ges, ha az ad\u00f3z\u00f3 kell\u0151 k\u00f6r\u00fcltekint\u00e9ssel j\u00e1rt el, \u00e9s a mulaszt\u00e1s nem sz\u00e1nd\u00e9kos volt. Tov\u00e1bb\u00e1, ha az ad\u00f3z\u00f3 megb\u00edzhat\u00f3 ad\u00f3z\u00f3nak min\u0151s\u00fcl, az ad\u00f3b\u00edrs\u00e1g m\u00e9rt\u00e9ke cs\u00f6kkenthet\u0151.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-223f0fd3a09ce195e18c44fab256fbd2\" id=\"h-hogyan-segithet-onnek-az-andersen-magyarorszag\" style=\"color:#901414\"><strong>Hogyan seg\u00edthet \u00d6nnek az Andersen Magyarorsz\u00e1g?<\/strong><\/h2>\n\n\n\n<p>Az Andersen Magyarorsz\u00e1g szak\u00e9rt\u0151i csapata \u00e1tfog\u00f3 t\u00e1mogat\u00e1st ny\u00fajt az ad\u00f3hi\u00e1nnyal kapcsolatos jogi \u00e9s ad\u00f3z\u00e1si k\u00e9rd\u00e9sekben az al\u00e1bbi szolg\u00e1ltat\u00e1sokkal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az ad\u00f3kock\u00e1zatok \u00e9s b\u00edrs\u00e1gkock\u00e1zatok el\u0151zetes felm\u00e9r\u00e9se, hogy elker\u00fclhet\u0151 legyen az ad\u00f3hi\u00e1ny meg\u00e1llap\u00edt\u00e1sa \u00e9s a kapcsol\u00f3d\u00f3 b\u00edrs\u00e1gok kiszab\u00e1sa.<\/li>\n\n\n\n<li>Szak\u00e9rt\u0151i v\u00e9lem\u00e9ny k\u00e9sz\u00edt\u00e9se az ad\u00f3hi\u00e1nyt \u00e9rint\u0151 k\u00e9rd\u00e9sekben, amely seg\u00edthet az \u00fcgyf\u00e9l \u00e9rdek\u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9ben \u00e9s az ad\u00f3hat\u00f3s\u00e1gi elj\u00e1r\u00e1sok sor\u00e1n.<\/li>\n\n\n\n<li>Tan\u00e1csad\u00e1s \u00e9s strat\u00e9giai t\u00e1mogat\u00e1s az ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9sek sor\u00e1n, k\u00fcl\u00f6n\u00f6s tekintettel az \u00f6nellen\u0151rz\u00e9si lehet\u0151s\u00e9gekre \u00e9s a jogk\u00f6vet\u0151 ad\u00f3z\u00e1si magatart\u00e1s kialak\u00edt\u00e1s\u00e1ra.<\/li>\n\n\n\n<li>Fellebbez\u00e9sek \u00e9s jogorvoslati elj\u00e1r\u00e1sok el\u0151k\u00e9sz\u00edt\u00e9se, valamint tan\u00e1csad\u00e1s az ad\u00f3b\u00edrs\u00e1g m\u00e9rs\u00e9kl\u00e9s\u00e9re vagy elenged\u00e9s\u00e9re vonatkoz\u00f3 m\u00e9lt\u00e1nyoss\u00e1gi k\u00e9relmek kapcs\u00e1n.<\/li>\n\n\n\n<li>A felt\u00e9teles ad\u00f3b\u00edrs\u00e1g-kedvezm\u00e9ny alkalmaz\u00e1s\u00e1nak vizsg\u00e1lata, amely lehet\u0151s\u00e9get biztos\u00edt az ad\u00f3b\u00edrs\u00e1g 50%-\u00e1nak elenged\u00e9s\u00e9re, ha az ad\u00f3z\u00f3 lemond a fellebbez\u00e9si jog\u00e1r\u00f3l \u00e9s hat\u00e1rid\u0151re teljes\u00edti fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9t.<\/li>\n<\/ul>\n\n\n\n<p>C\u00e9lunk, hogy \u00fcgyfeleink minimaliz\u00e1lj\u00e1k ad\u00f3kock\u00e1zataikat \u00e9s b\u00edrs\u00e1gfizet\u00e9si k\u00f6telezetts\u00e9geiket, mik\u00f6zben biztos\u00edtj\u00e1k a hat\u00e1lyos jogszab\u00e1lyoknak val\u00f3 teljes megfelel\u00e9st.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/hu.andersen.com\/hu\/kapcsolat\/\" style=\"background-color:#901414\"><strong>L\u00e9pjen kapcsolatba vel\u00fcnk!<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Az ad\u00f3hi\u00e1ny az ad\u00f3z\u00f3 terh\u00e9re meg\u00e1llap\u00edtott ad\u00f3k\u00fcl\u00f6nb\u00f6zet, ami \u00f6nad\u00f3z\u00e1s eset\u00e9n akkor min\u0151s\u00fcl ad\u00f3hi\u00e1nynak, ha az esed\u00e9kess\u00e9gig nem fizetik meg.<\/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-13690","1":"tax-guide","2":"type-tax-guide","3":"status-publish","5":"entry"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - 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