{"id":28021,"date":"2024-04-18T10:00:30","date_gmt":"2024-04-18T08:00:30","guid":{"rendered":"https:\/\/fasnetwork.com\/?p=28021"},"modified":"2026-10-09T10:10:23","modified_gmt":"2026-10-09T08:10:23","slug":"valtozasok-a-kvotaszabalyozasban-2024-januar-1-tol","status":"publish","type":"post","link":"https:\/\/fasnetwork.com\/hu\/valtozasok-a-kvotaszabalyozasban-2024-januar-1-tol\/","title":{"rendered":"V\u00e1ltoz\u00e1sok a kv\u00f3taszab\u00e1lyoz\u00e1sban 2024. janu\u00e1r 1-t\u0151l"},"content":{"rendered":"\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>Mit jelent a kv\u00f3ta?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Azon ad\u00f3alanyok, akik helyett \u00e9s nev\u00e9ben szakmai k\u00e9pvisel\u0151k (ad\u00f3tan\u00e1csad\u00f3k, \u00fcgyv\u00e9dek, k\u00f6zjegyz\u0151k) j\u00e1rnak el, az \u00e9ves ad\u00f3bevall\u00e1sukat (szem\u00e9lyi j\u00f6vedelem-, illetve t\u00e1rsas\u00e1giad\u00f3- \u00e9s forgalmi ad\u00f3) hosszabb hat\u00e1rid\u0151vel ny\u00fajthatj\u00e1k be az\u00e1ltal, hogy a k\u00e9pvisel\u0151 \u201ea kv\u00f3t\u00e1j\u00e1ra veszi\u201c az ad\u00f3alanyt. Az elektronikusan beny\u00fajtott ad\u00f3bevall\u00e1sok eset\u00e9ben t\u00f6rv\u00e9nyileg egys\u00e9gesen el\u0151\u00edrt, t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v j\u00fanius 30-i hat\u00e1rid\u0151 ebben az esetben meghosszabbodik a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 m\u00e1sodik \u00e9v m\u00e1rciusa v\u00e9g\u00e9ig (b\u00e1r bizonyos esetekben el\u0151fordulhat, hogy az ad\u00f3hat\u00f3s\u00e1g felh\u00edv\u00e1s\u00e1ra m\u00e1r kor\u00e1bban, ezen meghosszabb\u00edtott hat\u00e1rid\u0151 el\u0151tt be kell ny\u00fajtani a bevall\u00e1st). <\/p>\n\n<p class=\"wp-block-paragraph\">Azok a szem\u00e9lyi j\u00f6vedelemad\u00f3-bevall\u00e1sok, amelyek csak munkaviszonyb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelmet tartalmaznak, \u00e9s munkab\u00e9rad\u00f3-levon\u00e1s al\u00e1 esnek, nem tartoznak a kv\u00f3taszab\u00e1lyoz\u00e1s hat\u00e1lya (\u00e9s ez\u00e1ltal a hosszabb beny\u00fajt\u00e1si hat\u00e1rid\u0151) al\u00e1.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Regisztr\u00e1ci\u00f3 a kv\u00f3t\u00e1ra<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Az ad\u00f3tan\u00e1csad\u00f3k eddig id\u0151beli korl\u00e1toz\u00e1s n\u00e9lk\u00fcl vehett\u00e9k fel a kv\u00f3t\u00e1jukba az egy\u00e9ni ad\u00f3alanyokat.<\/p>\n\n<p class=\"wp-block-paragraph\">Az \u00faj kv\u00f3taszab\u00e1lyoz\u00e1s \u00e9rtelm\u00e9ben az ad\u00f3tan\u00e1csad\u00f3knak a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v j\u00fanius 30-ig kell elektronikusan regisztr\u00e1lniuk az ad\u00f3alanyok ad\u00f3sz\u00e1m\u00e1t. Ezen hat\u00e1rid\u0151 ut\u00e1n az ad\u00f3alanyok csak meghat\u00e1rozott esetekben vehet\u0151k fel a kv\u00f3t\u00e1ba, pl. k\u00e9pvisel\u0151v\u00e1lt\u00e1skor, visszamen\u0151leges \u00e1tszervez\u00e9skor, ha v\u00e1ltozik az illet\u00e9kes ad\u00f3hat\u00f3s\u00e1g, vagy ha az ad\u00f3alany ad\u00f3sz\u00e1m\u00e1t a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v j\u00fanius 30. ut\u00e1n adj\u00e1k ki. Mindez teh\u00e1t azt jelenti, hogy a m\u00e1r ad\u00f3sz\u00e1mmal rendelkez\u0151 \u00e9s m\u00e9g nem k\u00e9pviselt ad\u00f3alanyok ezen hat\u00e1rid\u0151t k\u00f6vet\u0151en nem vehet\u0151ek fel a kv\u00f3t\u00e1ra.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>R\u00f6videbb bead\u00e1si hat\u00e1rid\u0151k a t\u00e1rsas\u00e1gok \u00e9s tulajdonost\u00e1rsak bevall\u00e1saira<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">A t\u00e1rsas v\u00e1llalkoz\u00e1sok (OG, KG, GesbR) \u00e9s a b\u00e9rbead\u00f3 tulajdonost\u00e1rsak ad\u00f3bevall\u00e1s\u00e1ra az \u00faj kv\u00f3taszab\u00e1lyoz\u00e1s r\u00f6videbb bead\u00e1si hat\u00e1rid\u0151t \u00e1llap\u00edt meg mind a j\u00f6vedelem-, mind az \u00e1fa-bevall\u00e1sra: ezeket a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v november 30-ig, illetve legk\u00e9s\u0151bb a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 m\u00e1sodik \u00e9v janu\u00e1r 31-ig kell beny\u00fajtani.   <\/p>\n\n<p class=\"wp-block-paragraph\"><em>Forr\u00e1s:<\/em> <a href=\"http:\/\/www.ris.bka.gv.at\" target=\"_blank\" rel=\"noopener\">http:\/\/www.ris.bka.gv.at<\/a><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mit jelent a kv\u00f3ta? Azon ad\u00f3alanyok, akik helyett \u00e9s nev\u00e9ben szakmai k\u00e9pvisel\u0151k (ad\u00f3tan\u00e1csad\u00f3k, \u00fcgyv\u00e9dek, k\u00f6zjegyz\u0151k) j\u00e1rnak el, az \u00e9ves ad\u00f3bevall\u00e1sukat (szem\u00e9lyi j\u00f6vedelem-, illetve t\u00e1rsas\u00e1giad\u00f3- \u00e9s forgalmi ad\u00f3) hosszabb hat\u00e1rid\u0151vel ny\u00fajthatj\u00e1k&hellip;<\/p>\n","protected":false},"author":6,"featured_media":28022,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[201],"tags":[259,260,261],"class_list":["post-28021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fas-network","tag-a-tarsasagi-jog-modositasarol-szolo-2023-evi-toerveny","tag-alapitasi-kedvezmeny","tag-cegjegyzek"],"_links":{"self":[{"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/posts\/28021","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/comments?post=28021"}],"version-history":[{"count":1,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/posts\/28021\/revisions"}],"predecessor-version":[{"id":28023,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/posts\/28021\/revisions\/28023"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/media\/28022"}],"wp:attachment":[{"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/media?parent=28021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/categories?post=28021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasnetwork.com\/hu\/wp-json\/wp\/v2\/tags?post=28021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}