{"id":5605,"date":"2018-01-25T12:34:42","date_gmt":"2018-01-25T11:34:42","guid":{"rendered":"http:\/\/metmark.hu\/?page_id=5605"},"modified":"2023-11-03T08:53:44","modified_gmt":"2023-11-03T07:53:44","slug":"forditott-adozas","status":"publish","type":"page","link":"http:\/\/metmark.hu\/en\/forditott-adozas\/","title":{"rendered":"Reverse taxation"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: left top;background-repeat: no-repeat;padding-top:3%;padding-right:0px;padding-bottom:2%;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#eae9e9;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:50px;margin-bottom:25px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><h3 data-fontsize=\"20\" style=\"--fontSize: 20; line-height: 1.45;\" data-lineheight=\"29px\" class=\"fusion-responsive-typography-calculated\">Reverse taxation<\/h3>\n<p>2015. janu\u00e1r elsej\u00e9t\u0151l meghat\u00e1rozott v\u00e1mtarifa sz\u00e1mok al\u00e1 tartoz\u00f3 f\u00e9mterm\u00e9kek \u00e9rt\u00e9kes\u00edt\u00e9se ford\u00edtott ad\u00f3z\u00e1s al\u00e1 tartozik. A Metmark Kft. term\u00e9kk\u00f6reinek egy r\u00e9sze is \u00e9rintett a v\u00e1ltoz\u00e1sban, ez\u00e9rt az al\u00e1bbiakban n\u00e9h\u00e1ny fontos inform\u00e1ci\u00f3val igyeksz\u00fcnk seg\u00edteni az \u00faj szab\u00e1lyoz\u00e1s meg\u00e9rt\u00e9s\u00e9t.<\/p>\n<div><strong>Mi az a ford\u00edtott ad\u00f3z\u00e1s?<\/strong><\/div>\n<div>A ford\u00edtott ad\u00f3z\u00e1s egyszer\u0171s\u00edtve azt jelenti, hogy az \u00e1ltal\u00e1nos forgalmi ad\u00f3t a term\u00e9k beszerz\u0151je, szolg\u00e1ltat\u00e1s ig\u00e9nybevev\u0151je fizeti meg az \u00e1llam r\u00e9sz\u00e9re. Vagyis a sz\u00e1mla az \u00c1FA felsz\u00e1m\u00edt\u00e1sa n\u00e9lk\u00fcl ker\u00fcl ki\u00e1ll\u00edt\u00e1sra, \u00e9s az ad\u00f3t majd a vev\u0151nek kell megfizetnie az \u00e1llam r\u00e9sz\u00e9re. A ford\u00edtott ad\u00f3z\u00e1s bevezet\u00e9se a fikt\u00edv ad\u00f3alanyok \u00e1ltal elk\u00f6vetett vissza\u00e9l\u00e9sek elleni int\u00e9zked\u00e9s, ugyanis a ford\u00edtott ad\u00f3z\u00e1s al\u00e1 es\u0151 sz\u00e1mla \u00c1FA n\u00e9lk\u00fcl ker\u00fcl ki\u00e1ll\u00edt\u00e1sra, a vev\u0151 nem tudja az \u00c1FA-t visszaig\u00e9nyelni, \u00edgy \u00e9rtelm\u00e9t vesz\u00edti az ilyen \u00fcgyleteket \u00e9rint\u0151 fikt\u00edv sz\u00e1ml\u00e1k ki\u00e1ll\u00edt\u00e1sa is.<\/p>\n<div><strong>A ford\u00edtott ad\u00f3z\u00e1s alkalmaz\u00e1s\u00e1nak felt\u00e9tele<\/strong><\/div>\n<div><\/div>\n<div>A ford\u00edtott ad\u00f3z\u00e1s alkalmaz\u00e1s\u00e1nak felt\u00e9tele, hogy az \u00fcgylet teljes\u00edt\u00e9s\u00e9ben \u00e9rintett felek mindegyike (teh\u00e1t mind a term\u00e9k\u00e9rt\u00e9kes\u00edt\u0151, mind a term\u00e9ket beszerz\u0151) belf\u00f6ld\u00f6n nyilv\u00e1ntart\u00e1sba vett \u00e1ltal\u00e1nos forgalmi ad\u00f3alany legyen, \u00e9s az \u00e9rintett felek egyik\u00e9nek se legyen olyan (az \u00c1fa tv-ben szab\u00e1lyozott) jog\u00e1ll\u00e1sa, amelynek alapj\u00e1n t\u0151le ad\u00f3 fizet\u00e9se ne lenne k\u00f6vetelhet\u0151. Belf\u00f6ld\u00f6n nyilv\u00e1ntart\u00e1sba vett ad\u00f3alanynak tekintend\u0151 az egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny  (Eva) hat\u00e1lya al\u00e1 tartoz\u00f3 ad\u00f3alany is.<\/div>\n<div><\/div>\n<div><strong>Az ad\u00f3fizet\u00e9sre k\u00f6telezett meghat\u00e1roz\u00e1sa<\/strong><\/div>\n<div><\/div>\n<div>A hivatkozott jogszab\u00e1lyi el\u0151\u00edr\u00e1sok alapj\u00e1n teh\u00e1t az \u00c1fa tv. 142. \u00a7 (1) bekezd\u00e9s j) pontja al\u00e1 tartoz\u00f3 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9s eset\u00e9n az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g akkor terheli a term\u00e9k \u00e9rt\u00e9kes\u00edt\u0151je helyett a term\u00e9k beszerz\u0151j\u00e9t, ha a term\u00e9k beszerz\u0151je:<\/div>\n<\/div>\n<div>&#8211; \u00e1ltal\u00e1nos szab\u00e1lyok szerint ad\u00f3z\u00f3 \u00e1fa ad\u00f3alany, vagy<br \/>\n&#8211; kiz\u00e1r\u00f3lag k\u00f6z\u00e9rdek\u0171 vagy egy\u00e9b speci\u00e1lis jelleg\u00e9re tekintettel ad\u00f3mentes tev\u00e9kenys\u00e9get v\u00e9gz\u0151 ad\u00f3alany, vagy<br \/>\n&#8211; eva ad\u00f3alany<\/div>\n<div>\u00e9s a term\u00e9k \u00e9rt\u00e9kes\u00edt\u0151je:<br \/>\n&#8211; \u00e1ltal\u00e1nos szab\u00e1lyok szerint ad\u00f3z\u00f3 \u00e1fa ad\u00f3alany, vagy<br \/>\n&#8211; eva ad\u00f3alany.<\/div>\n<div><\/div>\n<div>\n<div>Ahhoz hogy a t\u00f6rv\u00e9ny el\u0151\u00edr\u00e1sainak eleget tudjunk tenni, sz\u00fcks\u00e9g\u00fcnk van egy, az \u00fcgyfel\u00fcnk \u00e1ltal tett nyilatkozatra. Ezt a nyilatkozatot k\u00e9rj\u00fck lev\u00e9lben elk\u00fcldeni vagy az elk\u00f6vetkez\u0151 els\u0151 v\u00e1s\u00e1rl\u00e1s alkalm\u00e1val szem\u00e9lyesen behozni a budapesti, vagy szeksz\u00e1rdi telephely\u00fcnkre, irod\u00e1nkba.<\/div>\n<div>Felh\u00edvjuk a figyelmet, hogy befogadhat\u00f3 nyilatkozat hi\u00e1ny\u00e1ban sajnos nem \u00e1ll m\u00f3dunkban ford\u00edtott ad\u00f3z\u00e1s\u00fa sz\u00e1ml\u00e1t ki\u00e1ll\u00edtani.<\/div>\n<\/div>\n<div><\/div>\n<div><\/div>\n<div><span style=\"color: #0000ff;\"><a href=\"http:\/\/metmark.hu\/wp-content\/uploads\/2023\/11\/metmark_kft_forditott_adozas_nyilatkozat_2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" style=\"\">A nyilatkozat let\u00f6lt\u00e9se itt!<\/a><\/span><\/div>\n<div>\n<p><strong>A ford\u00edtott ad\u00f3z\u00e1s al\u00e1 tartoz\u00f3 term\u00e9kek<\/strong><\/p>\n<p>Az \u00e1ltal\u00e1nos forgalmi ad\u00f3r\u00f3l sz\u00f3l\u00f3 2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny (tov\u00e1bbiakban: \u00c1fa tv.) 2015.janu\u00e1r elsej\u00e9t\u0151l hat\u00e1lyos 142. \u00a7 (1) bekezd\u00e9se j) pontja \u00e9s 6\/B sz\u00e1m\u00fa mell\u00e9klete alapj\u00e1n az egy\u00e9b t\u00f6rv\u00e9nyi felt\u00e9telek fenn\u00e1ll\u00e1sa eset\u00e9n az al\u00e1bbi term\u00e9kek \u00e9rt\u00e9kes\u00edt\u00e9se is ford\u00edtott ad\u00f3z\u00e1s al\u00e1 tartozik.<\/p>\n<\/div>\n<p><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/metmark.hu\/wp-content\/uploads\/2018\/01\/Tajekoztato___Altalanos_tajekoztato_a_vas__es_acelipari_termekek_forditott_adozasarol.pdf\" target=\"_blank\" rel=\"noopener\">A t\u00e1j\u00e9koztat\u00f3 let\u00f6lt\u00e9se itt!<\/a><\/span><\/p>\n<h5 data-fontsize=\"16\" data-lineheight=\"22.4px\" style=\"--fontSize: 16; line-height: 1.4; --minFontSize: 16;\" class=\"fusion-responsive-typography-calculated\"><\/h5>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-5605","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/metmark.hu\/en\/wp-json\/wp\/v2\/pages\/5605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/metmark.hu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/metmark.hu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/metmark.hu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/metmark.hu\/en\/wp-json\/wp\/v2\/comments?post=5605"}],"version-history":[{"count":0,"href":"http:\/\/metmark.hu\/en\/wp-json\/wp\/v2\/pages\/5605\/revisions"}],"wp:attachment":[{"href":"http:\/\/metmark.hu\/en\/wp-json\/wp\/v2\/media?parent=5605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}