A v\u00e1mhat\u00e1rokon \u00e1tny\u00fal\u00f3 online kereskedelem \u00e9rv\u00e9nyben l\u00e9v\u0151 szab\u00e1lyoz\u00e1sa jelent\u0151s bev\u00e9telkies\u00e9st eredm\u00e9nyezett az uni\u00f3s tag\u00e1llamoknak, ez\u00e9rt 2021. j\u00falius 1-j\u00e9n az Eur\u00f3pai Uni\u00f3ban megsz\u0171nik az a kedvezm\u00e9ny, hogy a harmadik orsz\u00e1gb\u00f3l \u00e9rkez\u0151 term\u00e9kekn\u00e9l 22 eur\u00f3ig sem v\u00e1mot, sem \u00e1f\u00e1t nem kell fizetni. 150 eur\u00f3s \u00f6sszeghat\u00e1rig az \u00e1ruk behozatala az alkoholtartalm\u00fa term\u00e9kek, a parf\u00fcm\u00f6k \u00e9s a k\u00f6lnivizek, tov\u00e1bb\u00e1 a doh\u00e1ny \u00e9s a doh\u00e1nyterm\u00e9kek kiv\u00e9tel\u00e9vel tov\u00e1bbra is v\u00e1mmentes, de az uni\u00f3ba \u00e9rkez\u0151 minden egyes k\u00fcldem\u00e9nyre v\u00e1m\u00e1ru-nyilatkozatot kell beny\u00fajtani.<\/p>\n
A m\u00e1sik v\u00e1ltoz\u00e1s az e-kereskedelemben a k\u00f6nny\u00edt\u00e9sek bevezet\u00e9se. A j\u00f6v\u0151ben kevesebb adatot kell majd megadniuk az \u00fcgyfeleknek az import \u00e1runyilatkozaton a NAV-nak a 150 eur\u00f3t meg nem halad\u00f3 \u00e9rt\u00e9k\u0171 k\u00fcldem\u00e9nyekn\u00e9l, mely csomagokn\u00e1l ezut\u00e1n k\u00e9t \u00faj lehet\u0151s\u00e9g is k\u00edn\u00e1lkozik az \u00e1fafizet\u00e9sre. Az egyik lehet\u0151s\u00e9g, hogy az Eur\u00f3pai Uni\u00f3n k\u00edv\u00fcli elad\u00f3k, ha az Eur\u00f3pai uni\u00f3 t\u00f6bb tag\u00e1llam\u00e1ba is \u00e9rt\u00e9kes\u00edtenek, regisztr\u00e1lhatnak az IOSS (Import One Stop Shop) rendszerbe. Ekkor a vev\u0151k v\u00e1s\u00e1rl\u00e1skor megfizetik az elad\u00f3nak a term\u00e9k \u00e1f\u00e1j\u00e1t. Az IOSS-rendszert haszn\u00e1l\u00f3 elad\u00f3nak el\u00e9g egy tag\u00e1llamban bejelentkeznie, \u00e9s a v\u00e1s\u00e1rl\u00f3t\u00f3l beszedett \u00e1f\u00e1t oda befizetnie, a befolyt \u00e1f\u00e1t a tag\u00e1llami v\u00e1mhat\u00f3s\u00e1gok az \u00e1ru rendeltet\u00e9si helye szerint elosztj\u00e1k egym\u00e1s k\u00f6z\u00f6tt.<\/p>\n
A m\u00e1sik lehet\u0151s\u00e9g, hogy a sz\u00e1ll\u00edtm\u00e1nyoz\u00f3k a \u201eK\u00fcl\u00f6n\u00f6s szab\u00e1lyoz\u00e1s\u201d (SA \u2013 Special Arrangement) alkalmaz\u00e1s\u00e1val egyszer\u0171s\u00edthetik az \u00e1fafizet\u00e9st, ha ennek haszn\u00e1lat\u00e1t el\u0151zetesen bejelentik a hivatalnak. A k\u00fcl\u00f6n\u00f6s szab\u00e1lyoz\u00e1s csak akkor lehets\u00e9ges, ha a v\u00e1melj\u00e1r\u00e1s ugyanabban a tag\u00e1llamban van, ahol a k\u00fcldem\u00e9ny c\u00edmzettje is. Az SA alkalmaz\u00e1sakor az \u00e1f\u00e1t a k\u00fcldem\u00e9ny k\u00e9zbes\u00edt\u00e9skor a sz\u00e1ll\u00edtm\u00e1nyoz\u00f3 szedi be a c\u00edmzett\u0151l, majd id\u0151szakonk\u00e9nt \u00f6sszevontan bevallja \u00e9s megfizeti az ad\u00f3hivatalnak. Ha sem az elad\u00f3, sem a fuvaroz\u00f3 nem alkalmazza a k\u00f6nny\u00edt\u00e9seket, az \u00e1f\u00e1t a c\u00edmzettnek a behozatali v\u00e1melj\u00e1r\u00e1skor kell megfizetnie.<\/p>","protected":false},"excerpt":{"rendered":"
Az e-kereskedelem eur\u00f3pai uni\u00f3s szab\u00e1lyoz\u00e1s\u00e1ban k\u00e9t l\u00e9nyeges v\u00e1ltoz\u00e1s l\u00e9p \u00e9letbe j\u00faliust\u00f3l. Az Eur\u00f3pai uni\u00f3n k\u00edv\u00fclr\u0151l \u00e9rkez\u0151, 22 eur\u00f3t meg nem halad\u00f3 \u00e9rt\u00e9k\u0171 \u00e1ruk \u00e1famentess\u00e9ge megsz\u0171nik, de az \u00e1fafizet\u00e9s egyszer\u0171bb\u00e9 v\u00e1lik.<\/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":[230],"content_flags":[],"content_icons":[],"class_list":["post-14693","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-adougyek"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/14693","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=14693"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/14693\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=14693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=14693"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=14693"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=14693"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=14693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}