Mint arr\u00f3l az ad\u00f3hivatal besz\u00e1molt, a 2021-es v\u00e1ltoz\u00e1sok nem befoly\u00e1solj\u00e1k a p\u00e1rlatk\u00e9sz\u00edt\u00e9s k\u00e9t eddig is megszokott m\u00f3dj\u00e1t, a mag\u00e1nf\u0151z\u00e9st vagy a b\u00e9rf\u0151z\u00e9st.<\/p>\n
R\u00e9szletezt\u00e9k: a mag\u00e1nf\u0151z\u0151 szem\u00e9lyes fogyaszt\u00e1sra \u00e1ll\u00edtja el\u0151 a p\u00e1rlatot gy\u00fcm\u00f6lcsb\u0151l \u00e9s legfeljebb 100 liter \u0171rtartalm\u00fa, saj\u00e1t p\u00e1linkaf\u0151z\u0151t haszn\u00e1lhat. \u00dajdons\u00e1g azonban, hogy a mag\u00e1nf\u0151z\u00e9s ad\u00f3mentess\u00e9 v\u00e1lt, de a f\u0151zhet\u0151 mennyis\u00e9g tov\u00e1bbra is 86 liter. Ez a mennyis\u00e9g csak a mag\u00e1nf\u0151z\u0151, csal\u00e1dtagjai vagy vend\u00e9gei \u00e1ltal fogyaszthat\u00f3 el, vagy kiz\u00e1r\u00f3lag ad\u00f3rakt\u00e1r r\u00e9sz\u00e9re \u00e9rt\u00e9kes\u00edthet\u0151. Kit\u00e9rtek arra is, hogy az ad\u00f3mentess\u00e9ggel egy\u00fctt megsz\u0171nik a p\u00e1rlatad\u00f3jegy is.<\/p>\n
Az is v\u00e1ltoz\u00e1s, hogy mostant\u00f3l a mag\u00e1nf\u0151z\u0151knek ki kell t\u00f6lteni\u00fck a NAV J49-es nyomtatv\u00e1ny\u00e1t \u00e9s el kell k\u00fcldeni a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalhoz \u2013 ez elektronikusan \u00e9s pap\u00edr alapon is megtehet\u0151.<\/p>\n
Meg kell adnia a nev\u00e9t, a lakc\u00edm\u00e9t, az ad\u00f3azonos\u00edt\u00f3 jel\u00e9t, a f\u0151zni tervezett p\u00e1linka mennyis\u00e9g\u00e9t literben \u00e9s nyilatkoznia kell, hogy a mag\u00e1nf\u0151z\u00e9s felt\u00e9teleinek megfelel. A bejelent\u00e9s alapj\u00e1n a NAV mag\u00e1nf\u0151z\u00f6ttp\u00e1rlat-sz\u00e1rmaz\u00e1si igazol\u00e1st k\u00e9sz\u00edt, amit elk\u00fcld a mag\u00e1nf\u0151z\u0151nek.<\/p>\n
Ha valaki most kezdene otthoni f\u0151z\u00e9sbe, vagy m\u00e1r f\u0151z, de adatai megv\u00e1ltoztak, a mag\u00e1nf\u0151z\u00e9sre szolg\u00e1l\u00f3 desztill\u00e1l\u00f3berendez\u00e9s megszerz\u00e9s\u00e9t, valamint a v\u00e1ltoz\u00e1sokat 15 napon bel\u00fcl kell bejelenteni a lak\u00f3helye szerinti \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1ghoz. Az ellen\u0151rz\u00e9seket az \u00f6nkorm\u00e1nyzati ad\u00f3hat\u00f3s\u00e1g munkat\u00e1rsai v\u00e9gzik. Val\u00f3tlan adatok megad\u00e1sa, vagy a f\u0151z\u00e9s bejelent\u00e9s\u00e9nek hi\u00e1nya miatt a desztill\u00e1l\u00f3berendez\u00e9st \u00e9s az azon el\u0151\u00e1ll\u00edtott p\u00e1rlatot le is foglalhatj\u00e1k.<\/p>\n
A b\u00e9rf\u0151zet\u00e9ssel szeszf\u0151zd\u00e9ben el\u0151\u00e1ll\u00edtott p\u00e1linka ut\u00e1n a b\u00e9rf\u0151zet\u0151nek 2021-t\u0151l \u00e9vente 50 liter mennyis\u00e9gig nem kell ad\u00f3t fizetnie, az 50 litert meghalad\u00f3 vagy a nem ad\u00f3rakt\u00e1rnak \u00e9rt\u00e9kes\u00edt\u00e9sre sz\u00e1nt mennyis\u00e9gre az ad\u00f3 hektoliterenk\u00e9nt 333 385 forint. Az 50 literes mennyis\u00e9g alatt 43 hektoliterfok alkoholterm\u00e9ket kell \u00e9rteni, amely p\u00e9ld\u00e1ul 86 liter 50 t\u00e9rfogatsz\u00e1zal\u00e9k alkoholtartalm\u00fa p\u00e1rlatnak feleltethet\u0151 meg.<\/p>\n
A j\u00f6ved\u00e9ki \u00fcgyeket elektronikusan kell int\u00e9zni. Ez al\u00f3l mag\u00e1nf\u0151z\u0151n\u00e9l csak a bejelent\u00e9si k\u00f6telezetts\u00e9g \u00e9s a sz\u00e1rmaz\u00e1s igazol\u00e1sa, a kiz\u00e1r\u00f3lag b\u00e9rf\u0151z\u00e9st v\u00e9gz\u0151 ad\u00f3rakt\u00e1rn\u00e1l pedig az ad\u00f3rakt\u00e1ri nyilv\u00e1ntart\u00e1s vezet\u00e9se \u00e9s adatszolg\u00e1ltat\u00e1sa jelent kiv\u00e9telt.<\/p>","protected":false},"excerpt":{"rendered":"
2021-t\u0151l \u00fajra ad\u00f3mentesen lehet p\u00e1link\u00e1t f\u0151zni, der\u00fcl ki a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6zlem\u00e9ny\u00e9b\u0151l, melynek \u00e9rtelm\u00e9ben a f\u0151z\u00e9s adminisztr\u00e1ci\u00f3s teend\u0151i alig v\u00e1ltoztak, a p\u00e1rlat-el\u0151\u00e1ll\u00edt\u00e1s bizonyos mennyis\u00e9gig ad\u00f3mentess\u00e9 v\u00e1lt a mag\u00e1nf\u0151z\u0151knek \u00e9s b\u00e9rf\u0151z\u0151knek is.<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"cikk_cimkek":[15],"content_flags":[],"content_icons":[],"class_list":["post-12041","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-kozelet"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/12041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/comments?post=12041"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/12041\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=12041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=12041"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=12041"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=12041"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=12041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}