{"id":16693,"date":"2017-11-17T12:53:05","date_gmt":"2017-11-17T11:53:05","guid":{"rendered":"https:\/\/dbh-group.com\/?p=16693"},"modified":"2017-11-23T08:41:34","modified_gmt":"2017-11-23T07:41:34","slug":"afa-valtozasok-2018","status":"publish","type":"post","link":"https:\/\/dbh-group.com\/blog\/?p=16693&lang=hu","title":{"rendered":"\u00c1FA v\u00e1ltoz\u00e1sok 2018"},"content":{"rendered":"<p style=\"text-align: justify\"><strong>Az ad\u00f3igazgat\u00e1si jogszab\u00e1lyok \u00e1talak\u00edt\u00e1sa indokoltt\u00e1 tette az \u00e1ltal\u00e1nos forgalmi ad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t is. Ezek legnagyobb r\u00e9sze az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben szerepl\u0151 forgalmi ad\u00f3z\u00e1si elj\u00e1r\u00e1si k\u00e9rd\u00e9sek \u00e1fat\u00f6rv\u00e9nybe val\u00f3 \u00e1temel\u00e9s\u00e9t tartalmazz\u00e1k. Mai bejegyz\u00e9s\u00fcnkben annak n\u00e9z\u00fcnk ut\u00e1na, hogy milyen f\u0151bb \u00e1f\u00e1t \u00e9rint\u0151 v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k 2018-ban.<\/strong><\/p>\n<p style=\"text-align: justify\"><strong>Jogharmoniz\u00e1ci\u00f3s int\u00e9zked\u00e9sek<\/strong><\/p>\n<p style=\"text-align: justify\">A kor\u00e1bban az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben megtal\u00e1lhat\u00f3 jogint\u00e9zm\u00e9nyek 2018. janu\u00e1r 1.-t\u0151l \u00e1tker\u00fclnek az \u00e1fa t\u00f6rv\u00e9nybe, ezek t\u00f6bbek k\u00f6z\u00f6tt:<\/p>\n<ul style=\"text-align: justify\">\n<li>az \u00e1fak\u00f6teless\u00e9 t\u00e9tel v\u00e1laszt\u00e1s\u00e1nak szab\u00e1lyai,<\/li>\n<li>az ad\u00f3rakt\u00e1r \u00fczemeltet\u0151- \u00e9s a k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151 bejelent\u00e9s\u00e9vel kapcsolatos rendelkez\u00e9sek,<\/li>\n<li>az egyes speci\u00e1lis ad\u00f3z\u00e1si m\u00f3dok v\u00e1laszt\u00e1s\u00e1val-, megsz\u0171n\u00e9s\u00e9vel kapcsolatos bejelent\u00e9si- \u00e9s nyilatkozatt\u00e9teli szab\u00e1lyok,<\/li>\n<li>bejelent\u00e9si k\u00f6telezetts\u00e9g al\u00f3li mentes\u00fcl\u00e9s egyes eseteit szab\u00e1lyoz\u00f3 rendelkez\u00e9sek,<\/li>\n<li>k\u00f6z\u00f6ss\u00e9gi ad\u00f3sz\u00e1m meg\u00e1llap\u00edt\u00e1s\u00e1nak a szab\u00e1lyai,<\/li>\n<li>t\u00e1v\u00e9rt\u00e9kes\u00edt\u00e9sre vonatkoz\u00f3 bejelent\u00e9si szab\u00e1lyok,<\/li>\n<li>a k\u00fclf\u00f6ldi \u00f6sszes\u00edt\u0151 nyilatkozat-, valamint a belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9s szab\u00e1lyai.<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong>Az ad\u00f3levon\u00e1si jog eleny\u00e9sz\u00e9se<\/strong><\/p>\n<p style=\"text-align: justify\">2018. janu\u00e1r 1.-t\u0151l megsz\u0171nik az ad\u00f3sz\u00e1m felf\u00fcggeszt\u00e9s\u00e9nek jogint\u00e9zm\u00e9nye. Az ad\u00f3sz\u00e1m t\u00f6rl\u00e9s\u00e9re vonatkoz\u00f3 szab\u00e1ly azonban megmarad, \u00edgy az ad\u00f3sz\u00e1m t\u00f6rl\u00e9s\u00e9t elrendel\u0151 hat\u00e1rozat v\u00e9glegess\u00e9 v\u00e1l\u00e1s\u00e1nak napj\u00e1val az ad\u00f3levon\u00e1si jog eleny\u00e9szik.<\/p>\n<p style=\"text-align: justify\"><strong>\u00daj k\u00f6zleked\u00e9si eszk\u00f6z beszerz\u00e9se<\/strong><\/p>\n<p style=\"text-align: justify\">Az \u00faj k\u00f6zleked\u00e9si eszk\u00f6z\u00f6k beszerz\u00e9s\u00e9t minden esetben \u00e1fafizet\u00e9si k\u00f6telezetts\u00e9g terheli (akkor is ha nem ad\u00f3alany, vagy speci\u00e1lis st\u00e1tusszal rendelkezik).<\/p>\n<p style=\"text-align: justify\">Mivel \u00e1ltal\u00e1nos esetben ezen k\u00f6zleked\u00e9si eszk\u00f6z\u00f6k beszerz\u00e9se regisztr\u00e1ci\u00f3s ad\u00f3 &#8211; k\u00f6telezetts\u00e9ggel is j\u00e1r, \u00edgy a lenti felt\u00e9telek eset\u00e9n az \u00e1f\u00e1t az ad\u00f3hat\u00f3s\u00e1g \u00e1llap\u00edtja meg:<\/p>\n<ul style=\"text-align: justify\">\n<li>az u\u0301j k\u00f6zleked\u00e9si eszk\u00f6z egy\u00fattal a regisztr\u00e1ci\u00f3s ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny hat\u00e1lya al\u00e1 is tartozik, \u00e9s<\/li>\n<li>annak beszerz\u0151je a mez\u0151gazdas\u00e1gi tev\u00e9kenys\u00e9get v\u00e9gz\u0151 ad\u00f3alany, alanyi ad\u00f3mentes ad\u00f3alany, vagy nem ad\u00f3alany jogi szem\u00e9ly, vagy b\u00e1rmely ma\u0301s nem ad\u00f3alany szem\u00e9ly, szervezet, valamint<\/li>\n<li>a beszerz\u0151 egy\u00fattal a regisztr\u00e1ci\u00f3s ad\u00f3 alanya.<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong>B\u0151v\u00fcl a kedvezm\u00e9nyes ad\u00f3kulcs\u00fa term\u00e9kek k\u00f6re<\/strong><\/p>\n<p style=\"text-align: justify\">Elfogad\u00e1sra ker\u00fclt, miszerint 2018.01.01.-t\u0151l a k\u00f6vetkez\u0151kkel b\u0151v\u00fcl az 5%-os kulcs al\u00e1 tartoz\u00f3 term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok k\u00f6re<\/p>\n<ul style=\"text-align: justify\">\n<li>Braille-\u00edr\u00f3g\u00e9p, Braille-nyomtat\u00f3, Braille-kijelz\u0151 vakoknak<\/li>\n<li>Internet-hozz\u00e1f\u00e9r\u00e9si szolg\u00e1ltat\u00e1s<\/li>\n<li>\u00c9tkez\u0151helyi vend\u00e9gl\u00e1t\u00e1sban az \u00e9tel- \u00e9s a helyben k\u00e9sz\u00edtett, nem alkoholtartalm\u00fa italforgalom<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong>Belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9st \u00e9rint\u0151 m\u00f3dosul\u00e1sok<\/strong><\/p>\n<p style=\"text-align: justify\">2018. j\u00falius 01.-t\u0151l jelent\u0151sen megv\u00e1ltoznak a belf\u00f6ldi \u00f6sszes\u00edt\u0151 jelent\u00e9ssel kapcsolatos el\u0151\u00edr\u00e1sok.<\/p>\n<p style=\"text-align: justify\">A sz\u00e1ml\u00e1z\u00f3 programmal el\u0151\u00e1ll\u00edtott sz\u00e1ml\u00e1k eset\u00e9ben felt\u00e9tel lesz, hogy a program k\u00e9pes legyen a NAV fel\u00e9 t\u00f6rt\u00e9n\u0151 on-line adatszolg\u00e1ltat\u00e1sra. Ebben az esetben ezen k\u00edv\u00fcl nem lesz m\u00e1s adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g a kibocs\u00e1tott sz\u00e1ml\u00e1k tekintet\u00e9ben.<\/p>\n<p style=\"text-align: justify\">A sz\u00e1mlanyomtatv\u00e1nyt kibocs\u00e1t\u00f3 v\u00e1llalkoz\u00e1sok a sz\u00e1ml\u00e1n szerepl\u0151 \u00e1th\u00e1r\u00edtott \u00c1FA nagys\u00e1g\u00e1t\u00f3l f\u00fcgg\u0151en lesznek k\u00f6telesek adatszolg\u00e1ltat\u00e1sra a NAV fel\u00e9 egy erre szolg\u00e1l\u00f3 fel\u00fclet\u00e9n kereszt\u00fcl az al\u00e1bbi rendszeress\u00e9ggel:<\/p>\n<ul style=\"text-align: justify\">\n<li>100 -500 e Ft ad\u00f3tartalom eset\u00e9n heti,<\/li>\n<li>500 e Ft-ot meghalad\u00f3 ad\u00f3tartalom eset\u00e9n napi gyakoris\u00e1ggal kell adatot szolg\u00e1ltatni<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Sz\u00e1mlam\u00f3dos\u00edt\u00e1s vagy \u00e9rv\u00e9nytelen\u00edt\u00e9s eset\u00e9n a kibocs\u00e1t\u00f3 adatszolg\u00e1ltat\u00e1si hat\u00e1rideje az al\u00e1bbi:<\/p>\n<ul style=\"text-align: justify\">\n<li>100-500 e Ft k\u00f6z\u00f6tti ad\u00f3tartalommal b\u00edr\u00f3 sz\u00e1ml\u00e1kr\u00f3l 5 napon bel\u00fcl,<\/li>\n<li>500 e Ft \u00c1FA tartalom felettiekr\u0151l napt\u00e1ri napon bel\u00fcl lesz k\u00f6telez\u0151 az adatszolg\u00e1ltat\u00e1s.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Sz\u00e1mlabefogad\u00f3i oldalr\u00f3l szint\u00e9n a 100 e Ft ad\u00f3tartalmat el\u00e9r\u0151 sz\u00e1ml\u00e1kr\u00f3l lesz k\u00f6telez\u0151 az adatszolg\u00e1ltat\u00e1s, amely tov\u00e1bbra is a bevall\u00e1s gyakoris\u00e1g\u00e1hoz igazodik, \u00e9s annak mell\u00e9kletek\u00e9nt kell bek\u00fcldeni.<\/p>\n<p>&nbsp;<\/p>\n<p><em>K\u00e9p forr\u00e1sa: dailytimes.com<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p style=\"text-align: justify\">Az ad\u00f3igazgat\u00e1si jogszab\u00e1lyok \u00e1talak\u00edt\u00e1sa indokoltt\u00e1 tette az \u00e1ltal\u00e1nos forgalmi ad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t is. Ezek legnagyobb r\u00e9sze az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben szerepl\u0151 forgalmi ad\u00f3z\u00e1si elj\u00e1r\u00e1si k\u00e9rd\u00e9sek \u00e1fat\u00f6rv\u00e9nybe val\u00f3 \u00e1temel\u00e9s\u00e9t tartalmazz\u00e1k. Mai bejegyz\u00e9s\u00fcnkben annak n\u00e9z\u00fcnk ut\u00e1na, hogy milyen f\u0151bb \u00e1f\u00e1t \u00e9rint\u0151 v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k 2018-ban.<\/p>\n<p style=\"text-align: justify\">Jogharmoniz\u00e1ci\u00f3s int\u00e9zked\u00e9sek<\/p>\n<p style=\"text-align: justify\">A kor\u00e1bban az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben megtal\u00e1lhat\u00f3 jogint\u00e9zm\u00e9nyek 2018.<\/p>\n<p> <a href=\"https:\/\/dbh-group.com\/blog\/?p=16693&#038;lang=hu\">Read more<\/a><\/p>\n","protected":false},"author":41,"featured_media":16694,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dbh-group.com\/blog\/?p=16693&#038;lang=hu\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c1FA v\u00e1ltoz\u00e1sok 2018 | DBH Group\" \/>\n<meta property=\"og:description\" content=\"Az ad\u00f3igazgat\u00e1si jogszab\u00e1lyok \u00e1talak\u00edt\u00e1sa indokoltt\u00e1 tette az \u00e1ltal\u00e1nos forgalmi ad\u00f3 t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t is. Ezek legnagyobb r\u00e9sze az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben szerepl\u0151 forgalmi ad\u00f3z\u00e1si elj\u00e1r\u00e1si k\u00e9rd\u00e9sek \u00e1fat\u00f6rv\u00e9nybe val\u00f3 \u00e1temel\u00e9s\u00e9t tartalmazz\u00e1k. Mai bejegyz\u00e9s\u00fcnkben annak n\u00e9z\u00fcnk ut\u00e1na, hogy milyen f\u0151bb \u00e1f\u00e1t \u00e9rint\u0151 v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k 2018-ban. Jogharmoniz\u00e1ci\u00f3s int\u00e9zked\u00e9sek A kor\u00e1bban az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyben megtal\u00e1lhat\u00f3 jogint\u00e9zm\u00e9nyek 2018. 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