Ezek azok a sz\u00e1mok, amelyek j\u00f3l mutatj\u00e1k a csaknem egy \u00e9ve m\u0171k\u00f6d\u0151 Online Sz\u00e1mla rendszer siker\u00e9t.
\n
\nM\u00e1r az els\u0151, online adatok alapj\u00e1n indult elj\u00e1r\u00e1sok igazolt\u00e1k, hogy a rendszer \u00faj dimenzi\u00f3kat nyit a NAV ellen\u0151rz\u00e9si munk\u00e1j\u00e1ban. Az Online Sz\u00e1mla rendszerre \u00e9p\u00fcl\u0151 strat\u00e9gia l\u00e9nyege ugyanis, hogy a hivatal a folyamatosan be\u00e1raml\u00f3 adatok seg\u00edts\u00e9g\u00e9vel szinte azonnal \u00e9szleli az ad\u00f3z\u00f3kn\u00e1l felmer\u00fcl\u0151 kock\u00e1zatokat, \u00e9s ezekre gyorsan, hat\u00e9konyan \u00e9s ar\u00e1nyosan tud reag\u00e1lni.
\nAz Online Sz\u00e1mla rendszer adatait a NAV az \u00e1fakiutal\u00e1s el\u0151tti vizsg\u00e1latokt\u00f3l kezdve, a k\u00f6vetel\u00e9sfoglal\u00e1sokon \u00e1t a csal\u00e1rd ad\u00f3z\u00f3k ellen\u0151rz\u00e9s\u00e9ig sz\u00e1mos ter\u00fcleten hasznos\u00edtja. S\u0151t a rendszer a tisztess\u00e9ges ad\u00f3z\u00f3knak is seg\u00edt \u00e9szlelni az apr\u00f3bb k\u00f6nyvel\u00e9si, bevall\u00e1si hib\u00e1kat, \u00edgy azokat saj\u00e1t maguk is jav\u00edthatj\u00e1k, \u00e9s partnereik adatszolg\u00e1ltat\u00e1sait is kontroll\u00e1lhatj\u00e1k. Ahol pedig minden rendben van, ott a NAV sem vizsg\u00e1l\u00f3dik.
\n
\nKonkr\u00e9t esetekn\u00e9l l\u00e1that\u00f3 j\u00f3l igaz\u00e1n, hogy mi mindenre haszn\u00e1lhat\u00f3 az online sz\u00e1mlaadatok elemz\u00e9s\u00e9re \u00e9p\u00fcl\u0151 ellen\u0151rz\u00e9si metodika. A NAV jelz\u00e9s\u00e9re korrig\u00e1lta p\u00e9ld\u00e1ul hib\u00e1j\u00e1t \u00e9s 48 milli\u00f3val t\u00f6bb ad\u00f3t fizetett v\u00e9g\u00fcl be az az ad\u00f3z\u00f3, akinek az \u00e1faanalitik\u00e1ja \u00e9s online sz\u00e1mlaadatai egyeztek ugyan, n\u00e9h\u00e1ny sz\u00e1mla ad\u00f3tartalm\u00e1t azonban nem szerepeltette az \u00e1fabevall\u00e1s\u00e1ban. Vagy ha p\u00e9ld\u00e1ul a vev\u0151 folyamatosan jelenti a sz\u00e1ml\u00e1z\u00e1st, akkor az elad\u00f3 sem tudja eltitkolni az \u00fcgyletet, az adatok ugyanis \u00f6sszefutnak a NAV-n\u00e1l. Amennyiben a sz\u00e1mlakibocs\u00e1t\u00f3 elmulasztja az adatszolg\u00e1ltat\u00e1st, vagy bevall\u00e1saiban nem szerepelteti ezeket a bev\u00e9teleket, vizsg\u00e1latra sz\u00e1m\u00edthat. Egy f\u0171r\u00e9sz\u00e1rugy\u00e1rt\u00e1ssal foglalkoz\u00f3 c\u00e9g partnere folyamatosan jelentette a sz\u00e1ml\u00e1z\u00e1st a NAV-nak, de az elad\u00f3 ezekr\u0151l nem k\u00fcld\u00f6tt online adatot, s\u0151t a bevall\u00e1saiban sem szerepeltette ezeket a bev\u00e9teleket. A vizsg\u00e1lat hat\u00e1s\u00e1ra az ad\u00f3z\u00f3 p\u00f3tolta a sz\u00e1mlaadat-szolg\u00e1ltat\u00e1s\u00e1t \u00e9s m\u00e9g a hi\u00e1nyz\u00f3 j\u00e1rul\u00e9kbevall\u00e1sait is, amelyekkel csaknem 4 milli\u00f3 forinttal n\u00f6velte befizetend\u0151 ad\u00f3j\u00e1t.
\n
\nAz ad\u00f3minimaliz\u00e1l\u00f3k is hamar lebuknak, egy takar\u00edt\u00f3c\u00e9g p\u00e9ld\u00e1ul nem \u00faszhatja meg az \u00e1fafizet\u00e9st egy olyan t\u00e1rsas\u00e1g sz\u00e1ml\u00e1ival, ami kiz\u00e1r\u00f3lag \u00e9p\u00edt\u0151anyag-kereskedelemmel foglalkozik. A NAV egyik vizsg\u00e1lat\u00e1ban ugyanis kider\u00fclt, hogy nem \u00e1llt kapcsolatban a takar\u00edt\u00f3 c\u00e9ggel az a keresked\u0151, akit\u0151l a sz\u00e1ml\u00e1k sz\u00e1rmaztak, s\u0151t a sz\u00e1ml\u00e1kon a t\u00e1rsas\u00e1g k\u00e9pvisel\u0151j\u00e9nek al\u00e1\u00edr\u00e1sa \u00e9s a b\u00e9lyegz\u0151je sem volt igazi. Azon t\u00fal, hogy a fikt\u00edv sz\u00e1ml\u00e1k befogad\u00e1sa kider\u00fclt, az ad\u00f3z\u00f3 hamis mag\u00e1nokirat felhaszn\u00e1l\u00e1s\u00e1nak v\u00e9ts\u00e9ge miatt is felelhet.
\n
\nDe az is el\u0151fordul, hogy a vev\u0151 hib\u00e1zik, \u00e9s olyan kontrolladatokat k\u00fcld a NAV-nak, amik nem egyeznek az elad\u00f3 \u00e1ltal kibocs\u00e1tott sz\u00e1ml\u00e1val. Ezeket a hib\u00e1kat is azonnal jelzi a rendszer. \u00cdgy j\u00e1rt egy vid\u00e9ki b\u00fcf\u00e9s is, akinek vev\u0151je t\u00e9vesen olyan \u00f6sszegr\u0151l szolg\u00e1ltatott kontroll adatot a NAV-nak, amekkora \u00f6sszeg\u0171 sz\u00e1ml\u00e1t a b\u00fcf\u00e9s m\u00e9g soha sem \u00e1ll\u00edtott ki. A hib\u00e1t a vev\u0151 a NAV jelz\u00e9s\u00e9re azonnal kijav\u00edtotta.
\n
\nAzok a v\u00e1llalkoz\u00e1sok, akik az online sz\u00e1mlaadat-szolg\u00e1ltat\u00e1st \u00f6nhib\u00e1jukon k\u00edv\u00fcl mulasztj\u00e1k el, vagy hib\u00e1san teljes\u00edtik, a NAV t\u00e1mogat\u00f3 hozz\u00e1\u00e1ll\u00e1s\u00e1ra sz\u00e1m\u00edthatnak a j\u00f6v\u0151ben is.
\n <\/p>","protected":false},"excerpt":{"rendered":"
T\u00f6bb mint 334 ezer regisztr\u00e1lt ad\u00f3z\u00f3, 41 milli\u00f3 sz\u00e1mlaadatra vonatkoz\u00f3 bek\u00fcld\u00e9s, 14 ezer jogk\u00f6vet\u00e9si vizsg\u00e1lat, f\u00e9lezer ad\u00f3ellen\u0151rz\u00e9s, k\u00e9t \u00e9s f\u00e9l milli\u00e1rd forint nett\u00f3 ad\u00f3k\u00fcl\u00f6nb\u00f6zet, 363 ezer, a NAV ingyenes Online Sz\u00e1ml\u00e1z\u00f3j\u00e1val ki\u00e1ll\u00edtott sz\u00e1mla. <\/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":[],"content_icons":[357],"class_list":["post-3234","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-kozerdeku","content_icons-informacio"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/3234","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=3234"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/3234\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=3234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=3234"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=3234"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=3234"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=3234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}