{"id":4622,"date":"2026-10-07T14:45:49","date_gmt":"2026-10-07T12:45:49","guid":{"rendered":"https:\/\/taxense.hu\/?p=4622"},"modified":"2026-10-07T14:45:50","modified_gmt":"2026-10-07T12:45:50","slug":"elektronikus-kozmuszamlak-es-epitoipari-felelossegbiztositas-ujdonsagok-2025-tol","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/szamlazas\/elektronikus-kozmuszamlak-es-epitoipari-felelossegbiztositas-ujdonsagok-2025-tol\/","title":{"rendered":"Elektronikus k\u00f6zm\u0171sz\u00e1ml\u00e1k \u00e9s \u00e9p\u00edt\u0151ipari felel\u0151ss\u00e9gbiztos\u00edt\u00e1s \u2013 \u00dajdons\u00e1gok 2025-t\u0151l"},"content":{"rendered":"<p>2025-t\u0151l k\u00e9t fontos \u00faj szab\u00e1ly l\u00e9p \u00e9letbe, amelyek sz\u00e1mos v\u00e1llalkoz\u00e1st \u00e9rintenek. Az egyik az elektronikus k\u00f6zm\u0171sz\u00e1ml\u00e1k k\u00f6telez\u0151bevezet\u00e9se, a m\u00e1sik pedig az \u00e9p\u00edt\u0151iparifelel\u0151ss\u00e9gbiztos\u00edt\u00e1s k\u00f6telez\u0151v\u00e9 t\u00e9tele. Ezek a v\u00e1ltoz\u00e1sok \u00faj lehet\u0151s\u00e9geket \u00e9s kih\u00edv\u00e1sokat hoznak magukkal, amelyekre \u00e9rdemes id\u0151ben felk\u00e9sz\u00fclni.<\/p>\n\n\n\n<p><strong><u>K\u00f6telez\u0151 elektronikus k\u00f6zm\u0171sz\u00e1ml\u00e1k<\/u><\/strong><\/p>\n\n\n\n<p><strong>2025. janu\u00e1r 1-j\u00e9t\u0151l <\/strong>a f\u00f6ldg\u00e1z- \u00e9s villamosenergia-szolg\u00e1ltat\u00f3k kiz\u00e1r\u00f3lag elektronikus sz\u00e1ml\u00e1kat \u00e1ll\u00edthatnak ki nem lakoss\u00e1gi fogyaszt\u00f3ik sz\u00e1m\u00e1ra. Ez az \u00faj szab\u00e1lyoz\u00e1s a k\u00f6vetkez\u0151ket jelenti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Jogszab\u00e1lyi alap<\/strong>: A 2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny (\u00c1fa t\u00f6rv\u00e9ny) 175. \u00a7 (3) b) bekezd\u00e9se alapj\u00e1n a sz\u00e1mlabefogad\u00f3 beleegyez\u00e9se n\u00e9lk\u00fcl is ki\u00e1ll\u00edthat\u00f3k elektronikus sz\u00e1ml\u00e1k, ha azt jogszab\u00e1ly \u00edrja el\u0151.<\/li>\n\n\n\n<li><strong>Archiv\u00e1l\u00e1si k\u00f6telezetts\u00e9g<\/strong>: Az elektronikus sz\u00e1ml\u00e1kat legal\u00e1bb 8\u00e9vig meg kell \u0151rizni a jogszab\u00e1lyoknak megfelel\u0151 digit\u00e1lisform\u00e1ban.<\/li>\n\n\n\n<li><strong>El\u0151ny\u00f6k \u00e9s kih\u00edv\u00e1sok<\/strong>: Az e-sz\u00e1ml\u00e1z\u00e1s gyorsabb, egyszer\u0171bb \u00e9s k\u00f6lts\u00e9ghat\u00e9konyabb, azonban a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra k\u00f6telez\u0151 e-archiv\u00e1l\u00e1si rendszerek kialak\u00edt\u00e1sa \u00e9s karbantart\u00e1sa jelent\u0151sfeladatot jelent.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mire \u00e9rdemes figyelni?<\/strong><\/p>\n\n\n\n<p>A digit\u00e1lis archiv\u00e1l\u00e1s sor\u00e1n biztos\u00edtani kell az adatoks\u00e9rthetetlens\u00e9g\u00e9t, olvashat\u00f3s\u00e1g\u00e1t \u00e9s jogosulatlan hozz\u00e1f\u00e9r\u00e9s elleniv\u00e9delm\u00e9t. \u00c9rdemes megb\u00edzhat\u00f3 szoftveres megold\u00e1sokat haszn\u00e1lni, amely seg\u00edt az archiv\u00e1l\u00e1si el\u0151\u00edr\u00e1soknak megfelelni.<\/p>\n\n\n\n<p><strong><u>K\u00f6telez\u0151 \u00e9p\u00edt\u0151iparifelel\u0151ss\u00e9gbiztos\u00edt\u00e1s<\/u><\/strong><\/p>\n\n\n\n<p><strong>2025. janu\u00e1r 15-t\u0151l <\/strong>korm\u00e1nyrendelet alapj\u00e1n minden \u00e9p\u00edt\u0151ipariv\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra k\u00f6telez\u0151 az \u00e9p\u00edt\u0151ipari felel\u0151ss\u00e9gbiztos\u00edt\u00e1s. Ez a biztos\u00edt\u00e1s v\u00e9delmet ny\u00fajt a szakmai hib\u00e1kb\u00f3l, mulaszt\u00e1sokb\u00f3l \u00e9s gondatlans\u00e1gb\u00f3l ered\u0151 k\u00e1rok eset\u00e9n.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kinek k\u00f6telez\u0151?<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u00c9p\u00edt\u0151ipari v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra elengedhetetlen: TE\u00c1OR 41.20 \u2013 43.99 k\u00f6z\u00e9 es\u0151 tev\u00e9kenys\u00e9gek \u00e9s a 41.10-estev\u00e9kenys\u00e9g az \u00e9p\u00fclet\u00e9p\u00edt\u00e9si projekt szervez\u00e9s.<\/li>\n\n\n\n<li>\u00c9p\u00edt\u0151ipari kivitelez\u0151k, f\u0151- \u00e9s alv\u00e1llalkoz\u00f3k<\/li>\n\n\n\n<li>Egyszer\u0171 bejelent\u00e9ssel \u00e9p\u00fcl\u0151 lak\u00f3\u00e9p\u00fcletek kivitelez\u0151i.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>A k\u00f6telez\u0151 biztos\u00edt\u00e1si \u00f6sszegek az \u00e9p\u00edt\u0151iparifelel\u0151ss\u00e9gbiztos\u00edt\u00e1shoz:<\/strong>\n<ul class=\"wp-block-list\">\n<li>100 milli\u00f3 Ft \u00e9ves nett\u00f3 j\u00f6vedelemig: 20 milli\u00f3 Ft\/esem\u00e9ny, 40milli\u00f3 Ft\/\u00e9v.<\/li>\n\n\n\n<li>100\u2013500 milli\u00f3 Ft k\u00f6z\u00f6tti nett\u00f3 j\u00f6vedelem: 50 milli\u00f3 Ft\/esem\u00e9ny, 100 milli\u00f3 Ft\/\u00e9v.<\/li>\n\n\n\n<li>500 milli\u00f3\u20132 milli\u00e1rd Ft k\u00f6z\u00f6tti nett\u00f3 j\u00f6vedelem: 100 milli\u00f3 Ft\/esem\u00e9ny, 200 milli\u00f3 Ft\/\u00e9v.<\/li>\n\n\n\n<li>10 milli\u00e1rd Ft felett: 200 milli\u00f3 Ft\/esem\u00e9ny, 400 milli\u00f3 Ft\/\u00e9v. <\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Ellen\u0151rz\u00e9s \u00e9s k\u00f6vetkezm\u00e9nyek:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A biztos\u00edt\u00e1s megl\u00e9t\u00e9t a Magyar Kereskedelmi \u00e9s Iparkamara, valamint a ter\u00fcleti kamar\u00e1k ellen\u0151rzik.<\/li>\n\n\n\n<li>Biztos\u00edt\u00e1s n\u00e9lk\u00fcl a kivitelez\u00e9si tev\u00e9kenys\u00e9g jogszer\u0171en nemv\u00e9gezhet\u0151, a v\u00e1llalkoz\u00e1s eltilthat\u00f3 a munkav\u00e9gz\u00e9st\u0151l, k\u00e1rt\u00e9r\u00edt\u00e9siig\u00e9ny eset\u00e9n a felel\u0151ss\u00e9g teljes m\u00e9rt\u00e9kben a v\u00e1llalkoz\u00e1st terheli.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>2025-t\u0151l k\u00e9t fontos \u00faj szab\u00e1ly l\u00e9p \u00e9letbe, amelyek sz\u00e1mos v\u00e1llalkoz\u00e1st \u00e9rintenek. Az egyik az elektronikus k\u00f6zm\u0171sz\u00e1ml\u00e1k k\u00f6telez\u0151bevezet\u00e9se, a m\u00e1sik pedig az \u00e9p\u00edt\u0151iparifelel\u0151ss\u00e9gbiztos\u00edt\u00e1s k\u00f6telez\u0151v\u00e9 t\u00e9tele. Ezek a v\u00e1ltoz\u00e1sok \u00faj lehet\u0151s\u00e9geket \u00e9s kih\u00edv\u00e1sokat hoznak magukkal, amelyekre \u00e9rdemes id\u0151ben felk\u00e9sz\u00fclni. K\u00f6telez\u0151 elektronikus k\u00f6zm\u0171sz\u00e1ml\u00e1k 2025. janu\u00e1r 1-j\u00e9t\u0151l a f\u00f6ldg\u00e1z- \u00e9s villamosenergia-szolg\u00e1ltat\u00f3k kiz\u00e1r\u00f3lag elektronikus sz\u00e1ml\u00e1kat \u00e1ll\u00edthatnak ki nem lakoss\u00e1gi fogyaszt\u00f3ik [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","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":[42],"tags":[125,124],"class_list":["post-4622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-szamlazas","tag-epitoipar","tag-kozmu"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Elektronikus k\u00f6zm\u0171sz\u00e1ml\u00e1k \u00e9s \u00e9p\u00edt\u0151ipari felel\u0151ss\u00e9gbiztos\u00edt\u00e1s \u2013 \u00dajdons\u00e1gok 2025-t\u0151l - TAXENSE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxense.hu\/en\/szamlazas\/elektronikus-kozmuszamlak-es-epitoipari-felelossegbiztositas-ujdonsagok-2025-tol\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elektronikus k\u00f6zm\u0171sz\u00e1ml\u00e1k \u00e9s \u00e9p\u00edt\u0151ipari felel\u0151ss\u00e9gbiztos\u00edt\u00e1s \u2013 \u00dajdons\u00e1gok 2025-t\u0151l - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"2025-t\u0151l k\u00e9t fontos \u00faj szab\u00e1ly l\u00e9p \u00e9letbe, amelyek sz\u00e1mos v\u00e1llalkoz\u00e1st \u00e9rintenek. 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