{"id":5481,"date":"2019-12-10T11:40:47","date_gmt":"2019-12-10T11:40:47","guid":{"rendered":"https:\/\/wp.erdmost.hu\/2019\/12\/10\/lehetosegek-az-eva-utan\/"},"modified":"2019-12-10T11:40:47","modified_gmt":"2019-12-10T11:40:47","slug":"lehetosegek-az-eva-utan","status":"publish","type":"post","link":"https:\/\/erdmost.hu\/en\/2019\/12\/10\/lehetosegek-az-eva-utan\/","title":{"rendered":"Lehet\u0151s\u00e9gek az eva ut\u00e1n"},"content":{"rendered":"<p>Az ev\u00e1sok 2019. december 31-ig d\u00f6nthetnek arr\u00f3l, milyen ad\u00f3z\u00e1si form\u00e1t v\u00e1lasztva folytatj\u00e1k j\u00f6v\u0151re tev\u00e9kenys\u00e9g\u00fcket. Az egy\u00e9ni v\u00e1llalkoz\u00f3k az egyszer\u0171s\u00edtett adminisztr\u00e1ci\u00f3t, \u00e9s ad\u00f3terhet k\u00e9pvisel\u0151 kat\u00e1t, vagy az \u00e1tal\u00e1nyad\u00f3z\u00e1st v\u00e1laszthatj\u00e1k. A t\u00e1rsas v\u00e1llalkoz\u00e1si form\u00e1ban tev\u00e9kenyked\u0151k is lehetnek a kata alanyai (a kft.-k kiv\u00e9tel\u00e9vel), de d\u00f6nthetnek a kiva vagy a t\u00e1rsas\u00e1gi ad\u00f3 mellett is.&nbsp;<\/p>\n<p>Azok a gazd\u00e1lkod\u00f3k, akik \u00e9v v\u00e9g\u00e9ig nem \u00e9lnek a v\u00e1laszt\u00e1s lehet\u0151s\u00e9g\u00e9vel, egy\u00e9ni v\u00e1llalkoz\u00f3k\u00e9nt a v\u00e1llalkoz\u00f3i szem\u00e9lyi j\u00f6vedelemad\u00f3 szab\u00e1lyai al\u00e1 fognak tartozni, m\u00edg t\u00e1rsas v\u00e1llalkoz\u00e1sk\u00e9nt a t\u00e1rsas\u00e1gi ad\u00f3 alany\u00e1v\u00e1 v\u00e1lnak.<\/p>\n<p>Az eva megsz\u0171n\u00e9s\u00e9vel egyidej\u0171leg az \u00e9rintettek \u00e1faalanny\u00e1 is v\u00e1lnak, de d\u00f6nthetnek arr\u00f3l, hogy sz\u00e1mukra az alanyi \u00e1famentess\u00e9g vagy az \u00e1ltal\u00e1nos szab\u00e1lyok szerinti ad\u00f3z\u00e1s a legmegfelel\u0151bb. Ez a d\u00f6nt\u00e9s az\u00e9rt is fontos, mert 2020. janu\u00e1r 1-j\u00e9t\u0151l m\u00e1r ez alapj\u00e1n kell ki\u00e1ll\u00edtani a sz\u00e1ml\u00e1ikat is. Alanyi mentess\u00e9g akkor v\u00e1laszthat\u00f3, ha 2020-ban a v\u00e1rhat\u00f3 bev\u00e9tel nem haladja meg a 12 milli\u00f3 forintos \u00e9rt\u00e9khat\u00e1rt. Az alanyi mentess\u00e9g v\u00e1laszt\u00e1s\u00e1t legk\u00e9s\u0151bb 2020. janu\u00e1r 15-\u00e9ig jelezni kell a NAV-n\u00e1l.<\/p>\n<p>Az ad\u00f3z\u00e1si m\u00f3dokr\u00f3l r\u00e9szletes inform\u00e1ci\u00f3 \u00e9s a v\u00e1laszt\u00e1st seg\u00edt\u0151 kalkul\u00e1tor el\u00e9rhet\u0151 az al\u00e1bbi <a href=\"https:\/\/ngmszakmaiteruletek.kormany.hu\/eva-tajekoztato\">linken<\/a>.<\/p>\n<p>A d\u00f6nt\u00e9shez tov\u00e1bbi seg\u00edts\u00e9g k\u00e9rhet\u0151 a NAV Inf\u00f3vonal\u00e1n, a 1819-es telefonsz\u00e1mon vagy az \u00fcgyf\u00e9l-azonos\u00edt\u00f3 sz\u00e1mmal h\u00edvhat\u00f3 06-80-20-21-22-es h\u00edv\u00f3sz\u00e1mon.<\/p>\n<p>A v\u00e1llalkoz\u00e1s a sz\u00e9khelye vagy telephelye szerinti \u00f6nkorm\u00e1nyzatn\u00e1l t\u00e1j\u00e9koz\u00f3dhat arr\u00f3l, hogy kell-e helyi ipar\u0171z\u00e9si ad\u00f3t fizetnie.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Az egyszer\u0171s\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3, k\u00f6zismertebb nev\u00e9n az eva 2020. janu\u00e1r 1-j\u00e9n megsz\u0171nik. A v\u00e1llalkoz\u00f3k nagy r\u00e9sze azonban m\u00e9g nem d\u00f6nt\u00f6tt arr\u00f3l, hogy milyen ad\u00f3nemre t\u00e9r \u00e1t a hat\u00e1rid\u0151 lej\u00e1rta ut\u00e1n. Az ad\u00f3z\u00e1si form\u00e1k k\u00f6z\u00f6tti v\u00e1laszt\u00e1st kalkul\u00e1tor seg\u00edti.<\/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-5481","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\/5481","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=5481"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/5481\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=5481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=5481"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=5481"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=5481"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=5481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}