{"id":15897,"date":"2026-09-11T09:37:18","date_gmt":"2026-09-11T07:37:18","guid":{"rendered":"https:\/\/hu.andersen.com\/?post_type=tax-guide&#038;p=15897"},"modified":"2026-09-11T09:37:19","modified_gmt":"2026-09-11T07:37:19","slug":"jovedeki-ado","status":"publish","type":"tax-guide","link":"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/jovedeki-ado\/","title":{"rendered":"J\u00f6ved\u00e9ki ad\u00f3"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>A j\u00f6ved\u00e9ki ad\u00f3 olyan fogyaszt\u00e1si t\u00edpus\u00fa k\u00f6zteher, amelyet meghat\u00e1rozott, jellemz\u0151en fokozott \u00e1llami ellen\u0151rz\u00e9s al\u00e1 tartoz\u00f3 term\u00e9kek ut\u00e1n kell megfizetni. Ide tartoznak t\u00f6bbek k\u00f6z\u00f6tt az energiaterm\u00e9kek, az alkoholterm\u00e9kek, a s\u00f6r, a bor, az egy\u00e9b erjesztett italok, a k\u00f6ztes alkoholterm\u00e9kek, valamint a doh\u00e1nygy\u00e1rtm\u00e1nyok \u00e9s egyes nikotintartalm\u00fa term\u00e9kek.<\/strong> <strong>A j\u00f6ved\u00e9ki ad\u00f3 magyarorsz\u00e1gi szab\u00e1lyait els\u0151sorban <a href=\"https:\/\/njt.jog.gov.hu\/jogszabaly\/2016-68-00-00.7\">a j\u00f6ved\u00e9ki ad\u00f3r\u00f3l sz\u00f3l\u00f3 2016. \u00e9vi LXVIII. t\u00f6rv\u00e9ny<\/a> tartalmazza. A szab\u00e1lyoz\u00e1s r\u00e9szben uni\u00f3s keretekhez igazodik, de a konkr\u00e9t ad\u00f3m\u00e9rt\u00e9keket, enged\u00e9lyez\u00e9si szab\u00e1lyokat \u00e9s adminisztrat\u00edv k\u00f6telezetts\u00e9geket a nemzeti jog hat\u00e1rozza meg.<\/strong><\/p>\n\n\n\n<h2 id=\"h-mi-a-jovedeki-ado-celja\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-1\" style=\"color:#ab0e1e\"><strong>Mi a j\u00f6ved\u00e9ki ad\u00f3 c\u00e9lja?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <a href=\"https:\/\/hu.andersen.com\/hu\/adotanacsadas-szolgaltatas\/kozvetett-adok\/\">k\u00f6zvetett ad\u00f3<\/a> fogalomk\u00f6r\u00e9be tartoz\u00f3 j\u00f6ved\u00e9ki ad\u00f3 c\u00e9lja kett\u0151s. Egyr\u00e9szt jelent\u0151s k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telt biztos\u00edt az \u00e1llamnak, m\u00e1sr\u00e9szt ellen\u0151rz\u00e9s alatt tartja azoknak a term\u00e9keknek az el\u0151\u00e1ll\u00edt\u00e1s\u00e1t, t\u00e1rol\u00e1s\u00e1t, sz\u00e1ll\u00edt\u00e1s\u00e1t \u00e9s forgalmaz\u00e1s\u00e1t, amelyekn\u00e9l ad\u00f3z\u00e1si, eg\u00e9szs\u00e9g\u00fcgyi, k\u00f6rnyezetv\u00e9delmi vagy piaci szab\u00e1lyoz\u00e1si szempontb\u00f3l indokolt a szigor\u00fabb nyomon k\u00f6vet\u00e9s. A j\u00f6ved\u00e9ki szab\u00e1lyoz\u00e1s ez\u00e9rt nemcsak ad\u00f3fizet\u00e9si k\u00e9rd\u00e9s. Az \u00e9rintett v\u00e1llalkoz\u00e1soknak sok esetben enged\u00e9lyez\u00e9si, nyilv\u00e1ntart\u00e1si, biztos\u00edt\u00e9kny\u00fajt\u00e1si, bevall\u00e1si \u00e9s adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9geik is lehetnek.<\/p>\n\n\n\n<h2 id=\"h-milyen-termekek-utan-kell-jovedeki-adot-fizetni\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-2\" style=\"color:#ab0e1e\"><strong>Milyen term\u00e9kek ut\u00e1n kell j\u00f6ved\u00e9ki ad\u00f3t fizetni?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00f6ved\u00e9ki ad\u00f3 jellemz\u0151en azokra a term\u00e9kk\u00f6r\u00f6kre vonatkozik, amelyek fogyaszt\u00e1sa vagy forgalma kiemelt \u00e1llami szab\u00e1lyoz\u00e1s al\u00e1 esik. A legfontosabb j\u00f6ved\u00e9ki term\u00e9kkateg\u00f3ri\u00e1k:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>energiaterm\u00e9kek, ide\u00e9rtve a villamos energi\u00e1t is;<\/li>\n\n\n\n<li>alkoholterm\u00e9kek;<\/li>\n\n\n\n<li>s\u00f6r;<\/li>\n\n\n\n<li>csendes \u00e9s habz\u00f3bor;<\/li>\n\n\n\n<li>egy\u00e9b csendes \u00e9s habz\u00f3 erjesztett italok;<\/li>\n\n\n\n<li>k\u00f6ztes alkoholterm\u00e9kek;<\/li>\n\n\n\n<li>doh\u00e1nygy\u00e1rtm\u00e1nyok, ide\u00e9rtve egyes \u00faj doh\u00e1nyterm\u00e9k-kateg\u00f3ri\u00e1kat \u00e9s nikotintartalm\u00fa term\u00e9keket is.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A pontos besorol\u00e1s gyakran nem mag\u00e1t\u00f3l \u00e9rtet\u0151d\u0151. A j\u00f6ved\u00e9ki t\u00f6rv\u00e9ny a j\u00f6ved\u00e9ki term\u00e9keket \u2013 a doh\u00e1nygy\u00e1rtm\u00e1nyok kiv\u00e9tel\u00e9vel \u2013 Kombin\u00e1lt N\u00f3menklat\u00fara k\u00f3dokkal hat\u00e1rozza meg. Tov\u00e1bb\u00e1 a NAV k\u00fcl\u00f6n j\u00f6ved\u00e9ki fajtak\u00f3dokat \u00e9s jogc\u00edmk\u00f3dokat tesz k\u00f6zz\u00e9, amelyek a term\u00e9kek ad\u00f3m\u00e9rt\u00e9k szerinti azonos\u00edt\u00e1s\u00e1t \u00e9s a j\u00f6ved\u00e9ki elj\u00e1r\u00e1sok kezel\u00e9s\u00e9t seg\u00edtik.<\/p>\n\n\n\n<h2 id=\"h-mikor-keletkezik-jovedekiado-kotelezettseg\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-3\" style=\"color:#ab0e1e\"><strong>Mikor keletkezik j\u00f6ved\u00e9kiad\u00f3-k\u00f6telezetts\u00e9g?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00f6ved\u00e9kiad\u00f3-k\u00f6telezetts\u00e9g jellemz\u0151en akkor keletkezik, amikor a j\u00f6ved\u00e9ki term\u00e9ket belf\u00f6ld\u00f6n el\u0151\u00e1ll\u00edtj\u00e1k, vagy Magyarorsz\u00e1g ter\u00fclet\u00e9re behozz\u00e1k. Ez azonban nem minden esetben jelenti azt, hogy az ad\u00f3t azonnal meg is kell fizetni. Bizonyos helyzetekben a term\u00e9k ad\u00f3felf\u00fcggeszt\u00e9si elj\u00e1r\u00e1s alatt \u00e1llhat, vagyis az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9se k\u00e9s\u0151bbi id\u0151pontra tol\u00f3dik. Az is lehets\u00e9ges ezen fel\u00fcl, hogy a term\u00e9k felhaszn\u00e1l\u00e1sa v\u00e9glegesen mentes\u00fcl az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g al\u00f3l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3fizet\u00e9s tipikusan akkor v\u00e1lik esed\u00e9kess\u00e9, amikor a j\u00f6ved\u00e9ki term\u00e9k szabad forgalomba ker\u00fcl. Emiatt a j\u00f6ved\u00e9ki ad\u00f3z\u00e1sban fontos annak pontos meghat\u00e1roz\u00e1sa, hogy a term\u00e9k milyen jog\u00e1ll\u00e1sban van, hol t\u00e1rolj\u00e1k, milyen elj\u00e1r\u00e1s alatt sz\u00e1ll\u00edtj\u00e1k, \u00e9s ki a felel\u0151s az ad\u00f3k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9\u00e9rt.<\/p>\n\n\n\n<h2 id=\"h-mi-az-adofelfuggesztesi-eljaras\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-4\" style=\"color:#ab0e1e\"><strong>Mi az ad\u00f3felf\u00fcggeszt\u00e9si elj\u00e1r\u00e1s?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3felf\u00fcggeszt\u00e9si elj\u00e1r\u00e1s a j\u00f6ved\u00e9ki ad\u00f3z\u00e1s egyik kulcsfogalma. A j\u00f6ved\u00e9ki t\u00f6rv\u00e9ny szerint olyan elj\u00e1r\u00e1sr\u00f3l van sz\u00f3, amely a j\u00f6ved\u00e9ki term\u00e9k el\u0151\u00e1ll\u00edt\u00e1s\u00e1ra, birtokl\u00e1s\u00e1ra, t\u00e1rol\u00e1s\u00e1ra vagy sz\u00e1ll\u00edt\u00e1s\u00e1ra alkalmazhat\u00f3, \u00e9s amely az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9get felf\u00fcggeszti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ez a gyakorlatban azt jelenti, hogy a j\u00f6ved\u00e9ki term\u00e9k meghat\u00e1rozott felt\u00e9telek mellett \u00fagy mozoghat vagy t\u00e1rolhat\u00f3, hogy az ad\u00f3t csak k\u00e9s\u0151bb, p\u00e9ld\u00e1ul szabad forgalomba bocs\u00e1t\u00e1skor kell megfizetni. Az ilyen elj\u00e1r\u00e1sok azonban szigor\u00fa enged\u00e9lyez\u00e9si \u00e9s nyilv\u00e1ntart\u00e1si felt\u00e9telekhez k\u00f6t\u00f6ttek, \u00e9s j\u00f6ved\u00e9ki biztos\u00edt\u00e9kny\u00fajt\u00e1si k\u00f6telezetts\u00e9g is felmer\u00fclhet.<\/p>\n\n\n\n<h2 id=\"h-mi-az-adoraktar-szerepe\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-5\" style=\"color:#ab0e1e\"><strong>Mi az ad\u00f3rakt\u00e1r szerepe?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3rakt\u00e1r a j\u00f6ved\u00e9ki term\u00e9kek el\u0151\u00e1ll\u00edt\u00e1s\u00e1nak, feldolgoz\u00e1s\u00e1nak, t\u00e1rol\u00e1s\u00e1nak vagy kezel\u00e9s\u00e9nek egyik legfontosabb int\u00e9zm\u00e9nye. Ad\u00f3rakt\u00e1rban j\u00f6ved\u00e9ki term\u00e9kek meghat\u00e1rozott felt\u00e9telek mellett, jellemz\u0151en ad\u00f3felf\u00fcggeszt\u00e9s mellett kezelhet\u0151k. Szerepe azonban nem csak az ad\u00f3 megfizet\u00e9s\u00e9nek elhalaszt\u00e1sa, hanem az ad\u00f3zatlan j\u00f6ved\u00e9ki term\u00e9kek jogszer\u0171 el\u0151\u00e1ll\u00edt\u00e1s\u00e1nak \u00e9s ellen\u0151rz\u00f6tt kezel\u00e9s\u00e9nek biztos\u00edt\u00e1sa is. Fontos megjegyezni, hogy az ad\u00f3rakt\u00e1ri m\u0171k\u00f6d\u00e9shez NAV-enged\u00e9ly sz\u00fcks\u00e9ges.<\/p>\n\n\n\n<h2 id=\"h-hogyan-alakul-a-jovedeki-ado-merteke\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-6\" style=\"color:#ab0e1e\"><strong>Hogyan alakul a j\u00f6ved\u00e9ki ad\u00f3 m\u00e9rt\u00e9ke?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A j\u00f6ved\u00e9ki ad\u00f3 m\u00e9rt\u00e9ke term\u00e9kkateg\u00f3ri\u00e1nk\u00e9nt elt\u00e9r. M\u00e1s szab\u00e1lyok vonatkoznak p\u00e9ld\u00e1ul az alkoholterm\u00e9kekre, a s\u00f6rre, a borra, a doh\u00e1nygy\u00e1rtm\u00e1nyokra vagy az energiaterm\u00e9kekre. A j\u00f6ved\u00e9ki term\u00e9kek nagy r\u00e9sz\u00e9n\u00e9l az ad\u00f3 mennyis\u00e9gi egys\u00e9ghez, p\u00e9ld\u00e1ul literhez, hektoliterhez, kilogrammhoz, kilowatt\u00f3r\u00e1hoz vagy ezer darabhoz kapcsol\u00f3dik, de egyes esetekben a kiskereskedelmi elad\u00e1si \u00e1r is szerepet kaphat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A konkr\u00e9t ad\u00f3m\u00e9rt\u00e9kek id\u0151r\u0151l id\u0151re v\u00e1ltozhatnak. A NAV rendszeresen k\u00f6zz\u00e9teszi az aktu\u00e1lis j\u00f6ved\u00e9ki fajtak\u00f3dokat \u00e9s az azokhoz kapcsol\u00f3d\u00f3 inform\u00e1ci\u00f3kat, ez\u00e9rt az aktu\u00e1lis ad\u00f3teher meg\u00e1llap\u00edt\u00e1sa sor\u00e1n mindig az adott id\u0151pontban hat\u00e1lyos besorol\u00e1st \u00e9s ad\u00f3m\u00e9rt\u00e9ket kell ellen\u0151rizni.<\/p>\n\n\n\n<h2 id=\"h-kiket-erinthet-a-jovedeki-ado\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-7\" style=\"color:#ab0e1e\"><strong>Kiket \u00e9rinthet a j\u00f6ved\u00e9ki ad\u00f3?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A j\u00f6ved\u00e9ki ad\u00f3 els\u0151sorban azokat a v\u00e1llalkoz\u00e1sokat \u00e9rinti, amelyek j\u00f6ved\u00e9ki term\u00e9keket \u00e1ll\u00edtanak el\u0151, import\u00e1lnak, export\u00e1lnak, rakt\u00e1roznak, sz\u00e1ll\u00edtanak, nagykereskedelmi vagy kiskereskedelmi forgalomba hoznak, illetve ilyen term\u00e9keket \u00fczleti c\u00e9lb\u00f3l felhaszn\u00e1lnak.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00f6telezetts\u00e9g nem korl\u00e1toz\u00f3dik a klasszikus gy\u00e1rt\u00f3kra vagy keresked\u0151kre. \u00c9rintett lehet b\u00e1rmely olyan v\u00e1llalkoz\u00e1s, amely tev\u00e9kenys\u00e9ge sor\u00e1n j\u00f6ved\u00e9ki term\u00e9ket \u2013 p\u00e9ld\u00e1ul \u00fczemanyagot, alkoholt, doh\u00e1nyterm\u00e9ket, e-cigaretta-t\u00f6lt\u0151folyad\u00e9kot, f\u0171t\u0151anyagot vagy m\u00e1s energiaterm\u00e9ket \u2013 szerez be vagy haszn\u00e1l fel.<\/p>\n\n\n\n<h2 id=\"h-milyen-adminisztrativ-kotelezettsegek-kapcsolodhatnak-hozza\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-8\" style=\"color:#ab0e1e\"><strong>Milyen adminisztrat\u00edv k\u00f6telezetts\u00e9gek kapcsol\u00f3dhatnak hozz\u00e1?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A j\u00f6ved\u00e9ki ad\u00f3z\u00e1sban az adminisztr\u00e1ci\u00f3 kiemelt jelent\u0151s\u00e9g\u0171. Az \u00e9rintett v\u00e1llalkoz\u00e1soknak a tev\u00e9kenys\u00e9g t\u00edpus\u00e1t\u00f3l f\u00fcgg\u0151en enged\u00e9lyt kell k\u00e9rni\u00fck, r\u00e9szletes nyilv\u00e1ntart\u00e1sokat kell vezetni\u00fck, speci\u00e1lis term\u00e9kk\u00eds\u00e9r\u0151 okm\u00e1nyokat kell ki\u00e1ll\u00edtaniuk, j\u00f6ved\u00e9ki bevall\u00e1st vagy adatszolg\u00e1ltat\u00e1st kell beny\u00fajtaniuk, illetve bizonyos esetekben p\u00e9nz\u00fcgyi biztos\u00edt\u00e9kot is ny\u00fajtaniuk kell.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A NAV k\u00fcl\u00f6n t\u00e1j\u00e9koztat\u00f3kat, nyomtatv\u00e1nyokat, felh\u00edv\u00e1sokat \u00e9s \u00fatmutat\u00f3kat tesz k\u00f6zz\u00e9 a j\u00f6ved\u00e9ki ad\u00f3val kapcsolatos k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9s\u00e9hez. Ez az\u00e9rt fontos, mert a j\u00f6ved\u00e9ki ad\u00f3z\u00e1sban a hib\u00e1s besorol\u00e1s, az enged\u00e9ly n\u00e9lk\u00fcli tev\u00e9kenys\u00e9g vagy a hi\u00e1nyos nyilv\u00e1ntart\u00e1s jelent\u0151s ad\u00f3- \u00e9s szankci\u00f3s kock\u00e1zatot eredm\u00e9nyezhet.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A j\u00f6ved\u00e9ki ad\u00f3val \u00e9rintett v\u00e1llalkoz\u00e1soknak c\u00e9lszer\u0171 m\u00e1r a tev\u00e9kenys\u00e9g megkezd\u00e9se el\u0151tt \u00e1ttekinteni\u00fck, hogy az \u00e1ltaluk el\u0151\u00e1ll\u00edtott, forgalmazott vagy felhaszn\u00e1lt term\u00e9k j\u00f6ved\u00e9ki term\u00e9knek min\u0151s\u00fcl-e. Ha igen, meg kell hat\u00e1rozni a pontos term\u00e9kkateg\u00f3ri\u00e1t, a fajtak\u00f3dot, az ad\u00f3m\u00e9rt\u00e9ket, az alkalmazand\u00f3 elj\u00e1r\u00e1st \u00e9s az esetleges enged\u00e9lyez\u00e9si felt\u00e9teleket. Tiszt\u00e1zand\u00f3, hogy elegend\u0151-e egy egyszer\u0171bb nyilv\u00e1ntart\u00e1sba v\u00e9tel, vagy valamilyen j\u00f6ved\u00e9ki t\u00edpus\u00fa enged\u00e9lyre (pl. ad\u00f3rakt\u00e1ri enged\u00e9lyre, j\u00f6ved\u00e9ki enged\u00e9lyes keresked\u0151i enged\u00e9lyre, felhaszn\u00e1l\u00f3i enged\u00e9lyre), p\u00e9nz\u00fcgyi biztos\u00edt\u00e9kra \u00e9s r\u00e9szletes nyilv\u00e1ntart\u00e1si rendszerre is sz\u00fcks\u00e9g\u00fck van.<\/p>\n\n\n\n<h2 id=\"h-hogyan-segithet-az-andersen\" class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-9\" style=\"color:#ab0e1e\"><strong>Hogyan seg\u00edthet az Andersen?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az Andersen Magyarorsz\u00e1g szak\u00e9rt\u0151i t\u00e1mogat\u00e1st ny\u00fajthatnak a j\u00f6ved\u00e9ki ad\u00f3val kapcsolatos k\u00f6telezetts\u00e9gek \u00e9rtelmez\u00e9s\u00e9ben \u00e9s teljes\u00edt\u00e9s\u00e9ben. Ez k\u00fcl\u00f6n\u00f6sen azokn\u00e1l a v\u00e1llalkoz\u00e1sokn\u00e1l lehet fontos, amelyek j\u00f6ved\u00e9ki term\u00e9kekkel kereskednek, import\u00e1lnak, export\u00e1lnak, ad\u00f3rakt\u00e1ri vagy enged\u00e9lyk\u00f6teles tev\u00e9kenys\u00e9get v\u00e9geznek, illetve k\u00f6zvetett ad\u00f3z\u00e1si folyamataikat szeretn\u00e9k fel\u00fclvizsg\u00e1lni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az Andersen szak\u00e9rt\u0151i seg\u00edts\u00e9get ny\u00fajthatnak t\u00f6bbek k\u00f6z\u00f6tt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a j\u00f6ved\u00e9ki \u00e9rintetts\u00e9g vizsg\u00e1lat\u00e1ban;<\/li>\n\n\n\n<li>a term\u00e9kek j\u00f6ved\u00e9ki besorol\u00e1s\u00e1nak ellen\u0151rz\u00e9s\u00e9ben;<\/li>\n\n\n\n<li>enged\u00e9lyez\u00e9si \u00e9s nyilv\u00e1ntart\u00e1si k\u00e9rd\u00e9sekben;<\/li>\n\n\n\n<li>ad\u00f3rakt\u00e1ri \u00e9s ad\u00f3felf\u00fcggeszt\u00e9si strukt\u00far\u00e1k \u00e9rtelmez\u00e9s\u00e9ben;<\/li>\n\n\n\n<li>j\u00f6ved\u00e9ki bevall\u00e1si \u00e9s adatszolg\u00e1ltat\u00e1si folyamatok fel\u00fclvizsg\u00e1lat\u00e1ban;<\/li>\n\n\n\n<li>v\u00e1m-, \u00e1fa- \u00e9s j\u00f6ved\u00e9ki ad\u00f3z\u00e1si k\u00e9rd\u00e9sek \u00f6sszehangolt kezel\u00e9s\u00e9ben.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de 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 has-medium-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/hu.andersen.com\/hu\/kapcsolat\/\" style=\"background-color:#ab0e1e\"><strong>L\u00e9pjen kapcsolatba vel\u00fcnk!<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A j\u00f6ved\u00e9ki ad\u00f3 olyan fogyaszt\u00e1si t\u00edpus\u00fa k\u00f6zteher, amelyet meghat\u00e1rozott, jellemz\u0151en fokozott \u00e1llami ellen\u0151rz\u00e9s al\u00e1 tartoz\u00f3 term\u00e9kek ut\u00e1n kell megfizetni.<\/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":["post-15897","tax-guide","type-tax-guide","status-publish","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - 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