{"id":9521,"date":"2026-08-20T10:48:46","date_gmt":"2026-08-20T08:48:46","guid":{"rendered":"https:\/\/allasorias.hu\/hirek\/?p=9521"},"modified":"2026-08-24T11:03:10","modified_gmt":"2026-08-24T09:03:10","slug":"az-adohatosag-szelesebb-korben-latja-a-vallalkozasok-penzugyi-mozgasat","status":"publish","type":"post","link":"https:\/\/allasorias.hu\/hirek\/az-adohatosag-szelesebb-korben-latja-a-vallalkozasok-penzugyi-mozgasat\/","title":{"rendered":"Az ad\u00f3hat\u00f3s\u00e1g sz\u00e9lesebb k\u00f6rben l\u00e1tja a v\u00e1llalkoz\u00e1sok p\u00e9nz\u00fcgyi mozg\u00e1s\u00e1t"},"content":{"rendered":"<p><strong>\u00daj k\u00f6telezetts\u00e9g terheli a sz\u00e1mlaki\u00e1ll\u00edt\u00f3kat szeptembert\u0151l. A NAV \u00e9l\u0151ben \u00e9rtes\u00fcl majd a v\u00e1llalkoz\u00e1sok bev\u00e9teleir\u0151l.<\/strong><\/p>\n<p>Szeptember 1-t\u0151l k\u00e9zi \u00e9s sz\u00e1m\u00edt\u00f3g\u00e9ppel el\u0151\u00e1ll\u00edtott nyugt\u00e1r\u00f3l is adatot kell szolg\u00e1ltatni a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalnak (NAV) \u2013 eml\u00e9keztetett a hat\u00f3s\u00e1g sajt\u00f3k\u00f6zlem\u00e9nye. Az ad\u00f3szolg\u00e1ltat\u00e1st a ki\u00e1ll\u00edt\u00e1st k\u00f6vet\u0151 h\u00e1rom napt\u00e1ri napon bel\u00fcl, napi szinten \u00f6sszes\u00edtve, ad\u00f3m\u00e9rt\u00e9kek szerinti bont\u00e1sban kell elv\u00e9gezni. December 31-ig t\u00fcrelmi id\u0151szak lesz \u00e9rv\u00e9nyben: a hat\u00f3s\u00e1g ellen\u0151rei m\u00e9g nem b\u00edrs\u00e1golnak az \u00faj k\u00f6telezetts\u00e9g hib\u00e1s vagy elmaradt teljes\u00edt\u00e9se miatt.<\/p>\n<p>Mi\u00e9rt fontos ez? A l\u00e9p\u00e9s a gazdas\u00e1g feh\u00e9r\u00edt\u00e9s\u00e9t c\u00e9lozza, f\u0151leg az \u00e1facsal\u00e1s visszaszor\u00edt\u00e1s\u00e1t, ugyanis most m\u00e1r minden t\u00edpus\u00fa \u00e9rt\u00e9kes\u00edt\u00e9st k\u00f6zvetlen\u00fcl be kell jelenteni a NAV-nak. A NAV e-p\u00e9nzt\u00e1rg\u00e9p applik\u00e1ci\u00f3j\u00e1t haszn\u00e1l\u00f3 v\u00e1llalkoz\u00f3k adatai automatikusan \u00e9s \u00e9l\u0151ben el\u00e9rhet\u0151v\u00e9 v\u00e1lnak a NAV rendszereiben, m\u00edg a k\u00e9zi vagy sz\u00e1m\u00edt\u00f3g\u00e9ppel (nem online p\u00e9nzt\u00e1rg\u00e9ppel) el\u0151\u00e1ll\u00edtott nyugt\u00e1kat k\u00fcl\u00f6n adminisztrat\u00edv folyamat sor\u00e1n kell felt\u00f6lteni.<\/p>\n<p>Ez arra \u00f6szt\u00f6n\u00f6zheti a v\u00e1llalkoz\u00e1sokat, hogy az e-p\u00e9nzt\u00e1rg\u00e9p alkalmaz\u00e1st haszn\u00e1lj\u00e1k, ami a NAV szempontj\u00e1b\u00f3l az\u00e9rt el\u0151ny\u00f6s, mert kv\u00e1zi \u00e9l\u0151ben \u00e9rtes\u00fcl a bev\u00e9telekr\u0151l, \u00edgy a gyan\u00fas p\u00e9nzmozg\u00e1sokat is k\u00f6nnyebben tetten tudja \u00e9rni. A korm\u00e1ny szempontj\u00e1b\u00f3l ennek most az\u00e9rt is van k\u00fcl\u00f6n jelent\u0151s\u00e9ge, mert bizonyos \u00e1fabev\u00e9telek kiestek, amiket c\u00e9lszer\u0171 kompenz\u00e1lni: a v\u00e9nyk\u00f6teles gy\u00f3gyszerek \u00e1f\u00e1ja 0 sz\u00e1zal\u00e9kra, a t\u0171zifa \u00e1f\u00e1ja 5 sz\u00e1zal\u00e9kra cs\u00f6kken, \u00e9s az eg\u00e9szs\u00e9ges \u00e9lelmiszerek \u00e1facs\u00f6kkent\u00e9s\u00e9t is belengette az \u00faj korm\u00e1ny.<\/p>\n<p>Aluln\u00e9zet: a NAV 2025. j\u00faniusi k\u00f6zl\u00e9se szerint a v\u00e1ltoz\u00e1s mintegy 270 ezer v\u00e1llalkoz\u00e1st \u00e9rinthet. Ezek jellemz\u0151en azok a v\u00e1llalkoz\u00f3k, akik eddig nem haszn\u00e1ltak p\u00e9nzt\u00e1rg\u00e9pet: p\u00e9ld\u00e1ul fodr\u00e1szok, \u0151stermel\u0151k, aut\u00f3szerel\u0151k, kisad\u00f3z\u00f3k \u00e9s sok egy\u00e9ni v\u00e1llalkoz\u00f3. Sz\u00e1mokban: az Orb\u00e1n-korm\u00e1ny 2014-ben tette k\u00f6telez\u0151v\u00e9 az online p\u00e9nzt\u00e1rg\u00e9pek haszn\u00e1lat\u00e1t, majd k\u00e9s\u0151bb t\u00f6bb \u00fctemben b\u0151v\u00edtette a felhaszn\u00e1l\u00f3k k\u00f6r\u00e9t. Emellett m\u00e9g az elektronikus k\u00f6z\u00fati \u00e1ruforgalom-ellen\u0151rz\u0151 rendszer (ek\u00e1er) \u00e9s az e-\u00fatd\u00edj is jelent\u0151s m\u00e9rt\u00e9kben hozz\u00e1j\u00e1rult a gazdas\u00e1g kifeh\u00e9red\u00e9s\u00e9hez.<\/p>\n<p>M\u00edg a 2010-es \u00e9vek elej\u00e9n h\u00fasz sz\u00e1zal\u00e9k feletti volt a magyar \u00e1far\u00e9s \u2013 az elm\u00e9letileg beszedhet\u0151 \u00e9s a val\u00f3s \u00e1fabev\u00e9tel sz\u00e1zal\u00e9kos k\u00fcl\u00f6nbs\u00e9ge \u2013, a 2020-as \u00e9vekre egy sz\u00e1mjegy\u0171re cs\u00f6kkent a k\u00fcl\u00f6nbs\u00e9g, \u00edgy Magyarorsz\u00e1g az EU \u00e9lvonal\u00e1ba ker\u00fclt az \u00e1fabeszed\u00e9s hat\u00e9konys\u00e1g\u00e1ban. A G7 sz\u00e1m\u00edt\u00e1sa szerint 2018-ban m\u00e1r 500 milli\u00e1rd forintos t\u00f6bbletet hozott a feh\u00e9red\u00e9s a 2010-es szinthez (22 sz\u00e1zal\u00e9k) k\u00e9pest, ami jelent\u0151s \u00f6sszeg, hiszen abban az \u00e9vben a teljes k\u00f6lts\u00e9gvet\u00e9si bev\u00e9tel 13,6 ezer milli\u00e1rd forint volt.<\/p>\n<p>Forr\u00e1s: <a href=\"https:\/\/telex.hu\/g7\/vallalat\/2026\/08\/19\/gazdasag-feherites-afa-nyugta-adobevetel-nav\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">telex.hu<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00daj k\u00f6telezetts\u00e9g terheli a sz\u00e1mlaki\u00e1ll\u00edt\u00f3kat szeptembert\u0151l. A NAV \u00e9l\u0151ben \u00e9rtes\u00fcl majd a v\u00e1llalkoz\u00e1sok bev\u00e9teleir\u0151l. Szeptember 1-t\u0151l k\u00e9zi \u00e9s sz\u00e1m\u00edt\u00f3g\u00e9ppel el\u0151\u00e1ll\u00edtott nyugt\u00e1r\u00f3l is adatot kell szolg\u00e1ltatni a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalnak (NAV) \u2013 eml\u00e9keztetett a hat\u00f3s\u00e1g sajt\u00f3k\u00f6zlem\u00e9nye. Az ad\u00f3szolg\u00e1ltat\u00e1st a ki\u00e1ll\u00edt\u00e1st k\u00f6vet\u0151 h\u00e1rom napt\u00e1ri napon bel\u00fcl, napi szinten \u00f6sszes\u00edtve, ad\u00f3m\u00e9rt\u00e9kek szerinti bont\u00e1sban kell elv\u00e9gezni. December 31-ig [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9522,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[198],"tags":[],"class_list":["post-9521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gazdasag"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u00daj k\u00f6telezetts\u00e9g terheli a sz\u00e1mlaki\u00e1ll\u00edt\u00f3kat szeptembert\u0151l. 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