{"id":27922,"date":"2026-07-06T12:29:05","date_gmt":"2026-07-06T10:29:05","guid":{"rendered":"https:\/\/fasnetwork.com\/?p=27922"},"modified":"2026-07-06T12:42:58","modified_gmt":"2026-07-06T10:42:58","slug":"2026-os-feleves-ellenorzes-vizsgalja-meg-most-a-szamokat-es-az-adozasi-lehetosegeket","status":"publish","type":"post","link":"https:\/\/fasnetwork.com\/hu\/2026-os-feleves-ellenorzes-vizsgalja-meg-most-a-szamokat-es-az-adozasi-lehetosegeket\/","title":{"rendered":"F\u00e9l\u00e9ves ellen\u0151rz\u00e9s 2026-ban: Vizsg\u00e1lja meg most a sz\u00e1mokat \u00e9s az ad\u00f3z\u00e1si lehet\u0151s\u00e9geket"},"content":{"rendered":"\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\">2026 els\u0151 f\u00e9l\u00e9ve lez\u00e1rult. \u00c9ppen most van j\u00f3 alkalom arra, hogy \u00e1ttekintse v\u00e1llalkoz\u00e1sa eddigi fejl\u0151d\u00e9s\u00e9t, \u00e9s id\u0151ben megtervezze a m\u00e1sodik f\u00e9l\u00e9vre vonatkoz\u00f3 esetleges ad\u00f3z\u00e1si vagy k\u00f6nyvel\u00e9si m\u00f3dos\u00edt\u00e1sokat. <\/p>\n\n<p class=\"wp-block-paragraph\">K\u00fcl\u00f6n\u00f6sen az al\u00e1bbi k\u00e9rd\u00e9sek mer\u00fclnek fel:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Hogyan alakult az \u00e1rbev\u00e9tel, a k\u00f6lts\u00e9gek \u00e9s az eredm\u00e9ny az els\u0151 f\u00e9l\u00e9vben?<\/li>\n\n\n\n<li>Vannak-e olyan ad\u00f3z\u00e1si v\u00e1ltoz\u00e1sok, amelyek relev\u00e1nsak az \u00d6n v\u00e1llalkoz\u00e1sa sz\u00e1m\u00e1ra?<\/li>\n\n\n\n<li>Vannak-e optimaliz\u00e1l\u00e1si lehet\u0151s\u00e9gek a m\u00e1sodik f\u00e9l\u00e9vre?<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ebben a kontextusban \u00e1ttekint\u00e9st adunk n\u00e9h\u00e1ny aktu\u00e1lis ad\u00f3z\u00e1si v\u00e1ltoz\u00e1sr\u00f3l, amelyek az egy\u00e9ni helyzett\u0151l \u00e9s az ipar\u00e1gt\u00f3l f\u00fcgg\u0151en relev\u00e1nsak lehetnek a v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong><strong>1. \u00daj kisv\u00e1llalkoz\u00f3i szab\u00e1lyoz\u00e1s (forgalmi ad\u00f3)<\/strong><\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Mi v\u00e1ltozott?<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Az \u00e1rbev\u00e9teli hat\u00e1rt \u00e9vi 55 000 eur\u00f3 brutt\u00f3ra emelt\u00e9k.<\/li>\n\n\n\n<li>A szab\u00e1lyoz\u00e1s mostant\u00f3l bizonyos felt\u00e9telek mellett m\u00e1s EU-tag\u00e1llamokban sz\u00e9khellyel rendelkez\u0151 v\u00e1llalkoz\u00f3kra is vonatkozik.<\/li>\n\n\n\n<li>\u00daj 10%-os toleranciahat\u00e1r: 60 500 eur\u00f3ig terjed\u0151 \u00e1rbev\u00e9telig a forgalmiad\u00f3-mentess\u00e9g a foly\u00f3 \u00e9vben megmarad. Csak a 10%-ot meghalad\u00f3 t\u00fall\u00e9p\u00e9s eset\u00e9n l\u00e9p \u00e9letbe a forgalmiad\u00f3-k\u00f6telezetts\u00e9g a tov\u00e1bbi \u00e1rbev\u00e9telre. <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>2. A 2026-os j\u00f6vedelemad\u00f3-kulcsok m\u00f3dos\u00edt\u00e1sa<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Mi v\u00e1ltozott?<\/p>\n\n<p class=\"wp-block-paragraph\">A rejtett ad\u00f3emel\u00e9s megsz\u00fcntet\u00e9s\u00e9vel a kulcshat\u00e1rokat \u00e9vente m\u00f3dos\u00edtj\u00e1k.<\/p>\n\n<p class=\"wp-block-paragraph\">Lehets\u00e9ges hat\u00e1sok<\/p>\n\n<ul class=\"wp-block-list\">\n<li>A b\u00e9rj\u00f6vedelemad\u00f3-sz\u00e1m\u00edt\u00e1s m\u00f3dos\u00edt\u00e1sa.<\/li>\n\n\n\n<li>Az infl\u00e1ci\u00f3hoz igaz\u00edtott kulcshat\u00e1rok <strong>alacsonyabb j\u00f6vedelemad\u00f3-terhel\u00e9shez vezethetnek<\/strong>.<\/li>\n\n\n\n<li>A 13 539 eur\u00f3ig terjed\u0151 j\u00f6vedelem ad\u00f3mentes marad<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong><strong>3. Alap\u00e1tal\u00e1ny a j\u00f6vedelemad\u00f3ban:<\/strong> <strong>Az \u00e1rbev\u00e9teli hat\u00e1r emel\u00e9se 420 000 eur\u00f3ra<\/strong><\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Mi v\u00e1ltozott?<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Az \u00e1rbev\u00e9teli hat\u00e1r 2026-ban 320 000 eur\u00f3r\u00f3l 420 000 eur\u00f3ra emelkedik.<\/li>\n\n\n\n<li>Az \u00fczleti k\u00f6lts\u00e9g\u00e1tal\u00e1ny 15%, a kor\u00e1bbi 13,5% helyett, maximum 63 000 eur\u00f3.<\/li>\n\n\n\n<li>A cs\u00f6kkentett 6%-os kulcs bizonyos tev\u00e9kenys\u00e9gek eset\u00e9ben, t\u00f6bbek k\u00f6z\u00f6tt kereskedelmi tan\u00e1csad\u00e1s \u00e9s oktat\u00e1si tev\u00e9kenys\u00e9g eset\u00e9ben tov\u00e1bbra is fennmarad.<\/li>\n\n\n\n<li>Legfeljebb 63 000 eur\u00f3 vehet\u0151 figyelembe \u00e1tal\u00e1nyk\u00e9nt \u00fczleti k\u00f6lts\u00e9gk\u00e9nt.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>4. Alap\u00e1tal\u00e1ny a forgalmi ad\u00f3ban: az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel 1,8%-a, legfeljebb 7 560 eur\u00f3<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Mi v\u00e1ltozott?<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel 1,8%-a \u00e1tal\u00e1nyk\u00e9nt levonhat\u00f3 el\u0151zetesen felsz\u00e1m\u00edtott ad\u00f3k\u00e9nt<\/li>\n\n\n\n<li>A magasabb, 420 000 eur\u00f3s \u00e1rbev\u00e9teli hat\u00e1r miatt maximum 7 560 eur\u00f3<\/li>\n\n\n\n<li>A forgalmiad\u00f3-\u00e1tal\u00e1nyt a j\u00f6vedelemad\u00f3-alap\u00e1tal\u00e1nyt\u00f3l elk\u00fcl\u00f6n\u00edtve kell meg\u00edt\u00e9lni.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\"><strong>5. Forgalmiad\u00f3-cs\u00f6kkent\u00e9s egyes \u00e9lelmiszerekre 2026. j\u00falius 1-j\u00e9t\u0151l<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Mi v\u00e1ltozott?<\/p>\n\n<ul class=\"wp-block-list\">\n<li>2026. j\u00falius 1-j\u00e9t\u0151l bizonyos \u00e9lelmiszerek forgalmiad\u00f3-kulcsa 10%-r\u00f3l 4,9%-ra cs\u00f6kken. \u00c9rintettek t\u00f6bbek k\u00f6z\u00f6tt alapvet\u0151 \u00e9lelmiszerek, mint a tej, tejterm\u00e9kek, toj\u00e1s, gy\u00fcm\u00f6lcs, z\u00f6lds\u00e9g, gabonaterm\u00e9kek, p\u00e9k\u00e1ruk \u00e9s \u00e9tkez\u00e9si s\u00f3. <\/li>\n\n\n\n<li>Az \u00e9rintett \u00e1rukat \u00e9rt\u00e9kes\u00edt\u0151 v\u00e1llalkoz\u00e1soknak id\u0151ben ellen\u0151rizni\u00fck kell, hogy a p\u00e9nzt\u00e1rrendszereket, sz\u00e1ml\u00e1z\u00e1st, \u00e1rak felt\u00fcntet\u00e9s\u00e9t \u00e9s k\u00f6nyvel\u00e9st megfelel\u0151en m\u00f3dos\u00edtani kell-e.<\/li>\n\n\n\n<li>A szab\u00e1lyoz\u00e1s nem vonatkozik automatikusan minden \u00e9lelmiszerre, hanem csak meghat\u00e1rozott term\u00e9kcsoportokra.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Nem minden v\u00e1ltoz\u00e1s \u00e9rinti egyform\u00e1n az \u00f6sszes v\u00e1llalkoz\u00e1st. \u00c9ppen ez\u00e9rt \u00e9rdemes megvizsg\u00e1lni a konkr\u00e9t helyzetet. <\/p>\n\n<p class=\"wp-block-paragraph\">A f\u00e9l\u00e9ves ellen\u0151rz\u00e9s seg\u00edthet az els\u0151 hat h\u00f3nap fejl\u0151d\u00e9s\u00e9nek \u00e9rt\u00e9kel\u00e9s\u00e9ben, a lehets\u00e9ges kock\u00e1zatok korai felismer\u00e9s\u00e9ben, valamint a m\u00e1sodik f\u00e9l\u00e9vre vonatkoz\u00f3 ad\u00f3z\u00e1si vagy k\u00f6nyvel\u00e9si optimaliz\u00e1l\u00e1si lehet\u0151s\u00e9gek kihaszn\u00e1l\u00e1s\u00e1ban.<\/p>\n\n<p class=\"wp-block-paragraph\">Ha szeretn\u00e9 megtudni, hogyan fejl\u0151d\u00f6tt v\u00e1llalkoz\u00e1sa az els\u0151 f\u00e9l\u00e9vben, \u00e9s sz\u00fcks\u00e9g van-e int\u00e9zked\u00e9sre, sz\u00edvesen t\u00e1mogatjuk \u00d6nt az \u00e9rt\u00e9kel\u00e9sben \u00e9s a tov\u00e1bbi tervez\u00e9sben.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 els\u0151 f\u00e9l\u00e9ve lez\u00e1rult. \u00c9ppen most van j\u00f3 alkalom arra, hogy \u00e1ttekintse v\u00e1llalkoz\u00e1sa eddigi fejl\u0151d\u00e9s\u00e9t, \u00e9s id\u0151ben megtervezze a m\u00e1sodik f\u00e9l\u00e9vre vonatkoz\u00f3 esetleges ad\u00f3z\u00e1si vagy k\u00f6nyvel\u00e9si m\u00f3dos\u00edt\u00e1sokat. K\u00fcl\u00f6n\u00f6sen az al\u00e1bbi&hellip;<\/p>\n","protected":false},"author":5,"featured_media":27919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[201],"tags":[],"class_list":["post-27922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fas-network"],"_links":{"self":[{"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/posts\/27922","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/comments?post=27922"}],"version-history":[{"count":5,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/posts\/27922\/revisions"}],"predecessor-version":[{"id":27927,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/posts\/27922\/revisions\/27927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/media\/27919"}],"wp:attachment":[{"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/media?parent=27922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/categories?post=27922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/tags?post=27922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}