{"id":13721,"date":"2025-08-25T16:07:51","date_gmt":"2025-08-25T14:07:51","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=tax-guide&#038;p=13721"},"modified":"2025-08-26T16:03:56","modified_gmt":"2025-08-26T14:03:56","slug":"adobirsag","status":"publish","type":"tax-guide","link":"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adobirsag\/","title":{"rendered":"Ad\u00f3b\u00edrs\u00e1g"},"content":{"rendered":"\n<p><strong>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 <a href=\"https:\/\/njt.hu\/jogszabaly\/2017-151-00-00.10\">2017. \u00e9vi CL. t\u00f6rv\u00e9ny (\u201eArt.\u201d) 215. \u00a7 (1)<\/a> bekezd\u00e9se alapj\u00e1n <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/adohiany\/\">ad\u00f3hi\u00e1ny<\/a> eset\u00e9n ad\u00f3b\u00edrs\u00e1got kell fizetni. Ad\u00f3hi\u00e1nynak min\u0151s\u00fcl 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>, ha az esed\u00e9kess\u00e9g id\u0151pontj\u00e1ig nem fizett\u00e9k meg, illetve a k\u00f6lts\u00e9gvet\u00e9si t\u00e1mogat\u00e1st ig\u00e9nybe vett\u00e9k. Ad\u00f3b\u00edrs\u00e1got \u00e1llap\u00edt meg az ad\u00f3hat\u00f3s\u00e1g akkor is, ha az ad\u00f3z\u00f3 jogosulatlanul ny\u00fajtotta be t\u00e1mogat\u00e1si, ad\u00f3-visszaig\u00e9nyl\u00e9si, ad\u00f3-visszat\u00e9r\u00edt\u00e9si k\u00e9relm\u00e9t, vagy ig\u00e9nyl\u00e9sre, t\u00e1mogat\u00e1sra, visszat\u00e9r\u00edt\u00e9sre vonatkoz\u00f3 bevall\u00e1s\u00e1t.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-71aeb7cac2d10dbf5e9e02dd37f7e95d\" id=\"h-az-adobirsag-merteke\" style=\"color:#971a1a\"><strong>Az ad\u00f3b\u00edrs\u00e1g m\u00e9rt\u00e9ke<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>Az ad\u00f3b\u00edrs\u00e1g m\u00e9rt\u00e9ke f\u0151szab\u00e1ly szerint az ad\u00f3hi\u00e1ny, illetve jogosulatlan visszaig\u00e9nyl\u00e9s 50 sz\u00e1zal\u00e9ka.<\/p>\n\n\n\n<p>Ugyanakkor az ad\u00f3b\u00edrs\u00e1g m\u00e9rt\u00e9ke az ad\u00f3hi\u00e1ny, illetve jogosulatlan ig\u00e9nyl\u00e9s 200%-a, ha az ad\u00f3hi\u00e1ny a bev\u00e9tel eltitkol\u00e1s\u00e1val, hamis bizonylatok, k\u00f6nyvek, nyilv\u00e1ntart\u00e1sok el\u0151\u00e1ll\u00edt\u00e1s\u00e1val, felhaszn\u00e1l\u00e1s\u00e1val, illetve a bizonylatok, k\u00f6nyvek, nyilv\u00e1ntart\u00e1sok meghamis\u00edt\u00e1s\u00e1val, megsemmis\u00edt\u00e9s\u00e9vel f\u00fcgg \u00f6ssze.<\/p>\n\n\n\n<p>Amennyiben az ad\u00f3ellen\u0151rz\u00e9s al\u00e1 vont az ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szak eg\u00e9sz\u00e9ben vagy az ad\u00f3ellen\u0151rz\u00e9s meg\u00e1llap\u00edt\u00e1sair\u00f3l sz\u00f3l\u00f3 jegyz\u0151k\u00f6nyv kelt\u00e9nek id\u0151pontj\u00e1ban megb\u00edzhat\u00f3 ad\u00f3z\u00f3nak min\u0151s\u00fclt az ad\u00f3z\u00f3, \u00fagy felez\u0151dik a f\u0151szab\u00e1ly szerint kiszabhat\u00f3 ad\u00f3b\u00edrs\u00e1g m\u00e9rt\u00e9ke. Ha viszont az ad\u00f3k\u00fcl\u00f6nb\u00f6zet-meg\u00e1llap\u00edt\u00e1s a megb\u00edzhat\u00f3 ad\u00f3z\u00f3i min\u0151s\u00edt\u00e9s elveszt\u00e9s\u00e9t eredm\u00e9nyezi, \u00fagy ez a kedvezm\u00e9ny nem alkalmazhat\u00f3.<\/p>\n\n\n\n<p>Ha viszont ad\u00f3z\u00f3 az ellen\u0151rz\u00e9s meg\u00e1llap\u00edt\u00e1sair\u00f3l sz\u00f3l\u00f3 jegyz\u0151k\u00f6nyv kelt\u00e9nek id\u0151pontj\u00e1ban kock\u00e1zatos ad\u00f3z\u00f3nak min\u0151s\u00fclt, az ad\u00f3hat\u00f3s\u00e1g az ad\u00f3b\u00edrs\u00e1g \u00e9s a mulaszt\u00e1si b\u00edrs\u00e1g kiszab\u00e1s\u00e1t nem mell\u0151zheti. Ebben az esetben a kiszabhat\u00f3 legkisebb b\u00edrs\u00e1g m\u00e9rt\u00e9ke az egy\u00e9bk\u00e9nt kiszabhat\u00f3 b\u00edrs\u00e1g fels\u0151 hat\u00e1r\u00e1nak 30%-a. R\u00f6gz\u00edtett b\u00edrs\u00e1g\u00f6sszeg vagy b\u00edrs\u00e1gm\u00e9rt\u00e9k eset\u00e9n a b\u00edrs\u00e1g m\u00e9rt\u00e9ke az egy\u00e9bk\u00e9nt ir\u00e1nyad\u00f3 b\u00edrs\u00e1g 130 sz\u00e1zal\u00e9ka.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-81b4c86cde58fff6c168ab1e7b8374f8\" id=\"h-mikor-nem-allapithato-meg-adobirsag\" style=\"color:#971a1a\"><strong>Mikor nem \u00e1llap\u00edthat\u00f3 meg ad\u00f3b\u00edrs\u00e1g?<\/strong><\/h2>\n\n\n\n<p>Itt alapvet\u0151en k\u00e9t esetet lehet felsorolni. Nem \u00e1llap\u00edthat\u00f3 meg ad\u00f3b\u00edrs\u00e1g<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a term\u00e9szetes szem\u00e9ly terh\u00e9re az ad\u00f3hi\u00e1ny olyan r\u00e9sze ut\u00e1n, amely a munk\u00e1ltat\u00f3 vagy a kifizet\u0151 val\u00f3tlan ad\u00f3igazol\u00e1sa miatt keletkezett;<\/li>\n\n\n\n<li>az ad\u00f3 megfizet\u00e9s\u00e9re az ad\u00f3z\u00f3 \u00f6r\u00f6k\u00f6sek\u00e9nt, vagy az \u00e1ltala megaj\u00e1nd\u00e9kozottk\u00e9nt k\u00f6telezett szem\u00e9ly terh\u00e9re az ad\u00f3z\u00f3n\u00e1l keletkezett ad\u00f3hi\u00e1ny ut\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p>Az ad\u00f3b\u00edrs\u00e1g meg\u00e1llap\u00edt\u00e1sa nem \u00e9rinti a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/kesedelmi-potlek\/\">k\u00e9sedelmi p\u00f3tl\u00e9k<\/a> fizet\u00e9si k\u00f6telezetts\u00e9get.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-37d61a0534f27819743cc8f4431dfdb8\" id=\"h-van-lehetoseg-a-birsag-aloli-mentesulesre\" style=\"color:#971a1a\"><strong>Van lehet\u0151s\u00e9g a b\u00edrs\u00e1g al\u00f3li mentes\u00fcl\u00e9sre?<\/strong><\/h2>\n\n\n\n<p>Az ad\u00f3b\u00edrs\u00e1g m\u00e9rt\u00e9ke kiv\u00e9teles m\u00e9lt\u00e1nyl\u00e1st \u00e9rdeml\u0151 k\u00f6r\u00fclm\u00e9ny eset\u00e9n hivatalb\u00f3l vagy k\u00e9relemre m\u00e9rs\u00e9kelhet\u0151 vagy kiszab\u00e1sa mell\u0151zhet\u0151 is. Ilyen esetekben az \u00f6sszes k\u00f6r\u00fclm\u00e9nyt \u00e9rt\u00e9kelni sz\u00fcks\u00e9ges, t\u00f6bbek k\u00f6z\u00f6tt az ad\u00f3hi\u00e1ny nagys\u00e1g\u00e1t, illetve az ad\u00f3z\u00f3 jogellenes tev\u00e9kenys\u00e9g\u00e9nek vagy mulaszt\u00e1s\u00e1nak s\u00faly\u00e1t, gyakoris\u00e1g\u00e1t.<\/p>\n\n\n\n<p>Nem m\u00e9rs\u00e9kelhet\u0151 az ad\u00f3b\u00edrs\u00e1g, illetve kiszab\u00e1s\u00e1t\u00f3l nem lehet eltekinteni sem hivatalb\u00f3l, sem k\u00e9relemre, ha az ad\u00f3hi\u00e1ny a bev\u00e9tel eltitkol\u00e1s\u00e1val, hamis bizonylatok, k\u00f6nyvek, nyilv\u00e1ntart\u00e1sok el\u0151\u00e1ll\u00edt\u00e1s\u00e1val, felhaszn\u00e1l\u00e1s\u00e1val, illetve a bizonylatok, k\u00f6nyvek, nyilv\u00e1ntart\u00e1sok meghamis\u00edt\u00e1s\u00e1val, megsemmis\u00edt\u00e9s\u00e9vel f\u00fcgg \u00f6ssze.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-395b90aea9420f5bca4f5763533d3d09\" id=\"h-a-felteteles-adobirsag-kedvezmeny\" style=\"color:#971a1a\"><strong>A felt\u00e9teles ad\u00f3b\u00edrs\u00e1g kedvezm\u00e9ny<\/strong><strong><em><\/em><\/strong><\/h2>\n\n\n\n<p>Ha az ad\u00f3z\u00f3 az ut\u00f3lagos ad\u00f3meg\u00e1llap\u00edt\u00e1sr\u00f3l hozott els\u0151fok\u00fa hat\u00e1rozat elleni fellebbez\u00e9si jog\u00e1r\u00f3l lemond, \u00e9s esed\u00e9kess\u00e9gig a hat\u00e1rozatban el\u0151\u00edrt ad\u00f3k\u00fcl\u00f6nb\u00f6zetet megfizeti, mentes\u00fcl a kiszabott ad\u00f3b\u00edrs\u00e1g 50 sz\u00e1zal\u00e9k\u00e1nak megfizet\u00e9se al\u00f3l.<\/p>\n\n\n\n<p>Fontos, hogy amennyiben a b\u00edrs\u00e1gkedvezm\u00e9ny lehet\u0151s\u00e9g\u00e9vel \u00e9l az ad\u00f3z\u00f3, a j\u00f6v\u0151ben m\u00e1r rendk\u00edv\u00fcli jogorvoslattal sem t\u00e1madhat\u00f3 a v\u00e9glegess\u00e9 v\u00e1lt d\u00f6nt\u00e9s. Emellett fel\u00fcgyeleti int\u00e9zked\u00e9s ir\u00e1nti k\u00e9relmet sem terjeszthet el\u0151 abban az \u00fcgyben, amelyben a kedvezm\u00e9nnyel \u00e9lt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-ccec920be9213a18a6c5bae48cea7148\" id=\"h-hogyan-segithet-onnek-az-andersen-magyarorszag\" style=\"color:#971a1a\"><strong>Hogyan seg\u00edthet \u00d6nnek az Andersen Magyarorsz\u00e1g?<\/strong><\/h2>\n\n\n\n<p>Az Andersen Magyarorsz\u00e1g szak\u00e9rt\u0151i csapata ad\u00f3b\u00edrs\u00e1ggal kapcsolatos jogi \u00e9s ad\u00f3z\u00e1si k\u00e9rd\u00e9sekben teljes k\u00f6r\u0171 t\u00e1mogat\u00e1st ny\u00fajt az al\u00e1bbi szolg\u00e1ltat\u00e1sokkal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ad\u00f3kock\u00e1zatok \u00e9s b\u00edrs\u00e1gkock\u00e1zatok el\u0151zetes felm\u00e9r\u00e9se, hogy \u00fcgyfeleink id\u0151ben elker\u00fclhess\u00e9k az ad\u00f3hi\u00e1ny meg\u00e1llap\u00edt\u00e1s\u00e1t \u00e9s a kapcsol\u00f3d\u00f3 b\u00edrs\u00e1gokat.<\/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, bele\u00e9rtve a megb\u00edzhat\u00f3 ad\u00f3z\u00f3i st\u00e1tusz meg\u0151rz\u00e9s\u00e9nek lehet\u0151s\u00e9geit.<\/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>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 b\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\u00f3b\u00edrs\u00e1g-fizet\u00e9si kock\u00e1zataikat, \u00e9s a hat\u00e1lyos jogszab\u00e1lyok adta lehet\u0151s\u00e9geket kihaszn\u00e1lva biztos\u00edts\u00e1k a megfelel\u0151 ad\u00f3z\u00e1si gyakorlatot.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 2017. \u00e9vi CL. t\u00f6rv\u00e9ny (\u201eArt.\u201d) 215. \u00a7 (1) bekezd\u00e9se alapj\u00e1n ad\u00f3hi\u00e1ny eset\u00e9n ad\u00f3b\u00edrs\u00e1g szabhat\u00f3 ki.<\/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-13721","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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