Az \u0151stermel\u0151k, az \u00e1fa fizet\u00e9s\u00e9re k\u00f6telezett mag\u00e1nszem\u00e9lyek \u00e9s az egy\u00e9ni v\u00e1llalkoz\u00f3k r\u00e9sz\u00e9re k\u00e9sz\u00edtett bevall\u00e1si tervezet csup\u00e1n egy \u201eaj\u00e1nlat\u201d, ami nem v\u00e1lik auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgatikusan bevall\u00e1ss\u00e1. Teh\u00e1t ezeket a tervezeteket ki kell eg\u00e9sz\u00edteni a v\u00e1llalkoz\u00f3i, az \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9g, illetve az \u0151stermel\u0151i tev\u00e9kenys\u00e9g j\u00f6vedelm\u00e9vel, \u00e9s az ahhoz kapcsol\u00f3d\u00f3 fizet\u00e9si k\u00f6telezetts\u00e9gekkel.<\/p>\n
Ha nem eg\u00e9sz\u00edtik ki, nem m\u00f3dos\u00edtj\u00e1k az ad\u00f3bevall\u00e1si tervezetet, az auhttps:\/\/erdmost.hu\/wp-content\/uploads\/2021\/06\/business-blog-session-cover-img-03.jpgatikusan nem v\u00e1lik m\u00e1jus 20-\u00e1n szem\u00e9lyij\u00f6vedelemad\u00f3-bevall\u00e1ss\u00e1 ebben a k\u00f6rben.<\/p>\n
A NAV az ad\u00f3bevall\u00e1si tervezet \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1hoz a kifizet\u0151k, munk\u00e1ltat\u00f3k \u00e1ltal bek\u00fcld\u00f6tt adatokat haszn\u00e1lta fel. Mivel a nem kifizet\u0151t\u0151l sz\u00e1rmaz\u00f3 bev\u00e9telek, j\u00f6vedelmek, valamint az egy\u00e9ni v\u00e1llalkoz\u00f3k, a mez\u0151gazdas\u00e1gi \u0151stermel\u0151k, az \u00e1fa fizet\u00e9s\u00e9re k\u00f6telezett mag\u00e1nszem\u00e9lyek tev\u00e9kenys\u00e9g\u00e9hez kapcsol\u00f3d\u00f3 adatok nem szerepelnek a NAV nyilv\u00e1ntart\u00e1s\u00e1ban, \u00edgy azokat az ad\u00f3bevall\u00e1si tervezet nem tartalmazza. Az ad\u00f3bevall\u00e1si tervezet ez\u00e9rt csak aj\u00e1nlatk\u00e9nt seg\u00edt a bevall\u00e1sban.<\/p>\n
Ha a mez\u0151gazdas\u00e1gi \u0151stermel\u0151 ebb\u0151l a tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 \u00e9ves bev\u00e9tele tavaly nem haladta meg a 600 ezer forintot \u00e9s m\u00e1s ad\u00f3k\u00f6teles j\u00f6vedelme sem volt, akkor bevall\u00e1st nem kell beny\u00fajtania. Az \u0151stermel\u0151i bev\u00e9telr\u0151l a NAV \u00e1ltal kik\u00fcld\u00f6tt kieg\u00e9sz\u00edt\u0151 nyilatkozaton is nyilatkozhat az ad\u00f3z\u00f3.<\/p>\n
Ha az egy\u00e9ni v\u00e1llalkoz\u00f3, az \u0151stermel\u0151 \u00e9s az \u00e1f\u00e1s mag\u00e1nszem\u00e9ly m\u00e1jus 20-ig elmulasztja a m\u00f3dos\u00edt\u00e1st, kieg\u00e9sz\u00edt\u00e9st, vagy saj\u00e1t maga nem k\u00e9sz\u00edt \u00e9s nem ny\u00fajt be szja-bevall\u00e1st, a NAV tizen\u00f6t napos hat\u00e1rid\u0151vel felh\u00edvja, hogy p\u00f3tolja a hi\u00e1nyt. Ha ez elmarad, akkor a NAV \u00f6tvenezer forint mulaszt\u00e1si b\u00edrs\u00e1ggal b\u00fcntetheti a mulaszt\u00f3 \u0151stermel\u0151t, az \u00e1fafizet\u00e9sre k\u00f6telezett mag\u00e1nszem\u00e9lyt, illetve az egy\u00e9ni v\u00e1llalkoz\u00f3t.<\/p>","protected":false},"excerpt":{"rendered":"
M\u00e1jus elej\u00e9ig mintegy 210 ezer egy\u00e9ni v\u00e1llalkoz\u00f3, t\u00f6bb mint 83 ezer \u0151stermel\u0151 \u00e9s \u00e1fafizet\u00e9sre k\u00f6telezett mag\u00e1nszem\u00e9ly juttatta el szja-bevall\u00e1s\u00e1t a NAV-hoz. A t\u00f6bbi, csaknem 220 ezer egy\u00e9ni v\u00e1llalkoz\u00f3nak, \u0151stermel\u0151nek \u00e9s \u00e1f\u00e1s mag\u00e1nszem\u00e9lynek m\u00e9g egy hete van m\u00e1jus 20-ig, hogy kieg\u00e9sz\u00edtse a NAV \u00e1ltal elk\u00e9sz\u00edtett bevall\u00e1si tervezetet, vagy saj\u00e1t maga t\u00f6ltse ki \u00e9s k\u00fcldje be a 18SZJA nyomtatv\u00e1nyt.<\/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":[26],"content_flags":[349],"content_icons":[],"class_list":["post-2916","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-kozerdeku","content_flags-fontos"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/2916","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=2916"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/2916\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=2916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=2916"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=2916"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=2916"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=2916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}