{"id":4648,"date":"2026-10-07T15:58:49","date_gmt":"2026-10-07T13:58:49","guid":{"rendered":"https:\/\/taxense.hu\/?p=4648"},"modified":"2026-10-07T15:58:50","modified_gmt":"2026-10-07T13:58:50","slug":"uj-korszak-kezdodik-teaor25-minden-amit-az-uj-gazdasagi-osztalyozasi-rendszerrol-tudnod-kell","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/uncategorized\/uj-korszak-kezdodik-teaor25-minden-amit-az-uj-gazdasagi-osztalyozasi-rendszerrol-tudnod-kell\/","title":{"rendered":"\u00daj korszak kezd\u0151dik: TE\u00c1OR\u201925 &#8211; Minden, amit az \u00faj gazdas\u00e1gi oszt\u00e1lyoz\u00e1si rendszerr\u0151l tudnod kell"},"content":{"rendered":"<p>2025. janu\u00e1r 1-j\u00e9t\u0151l a TE\u00c1OR\u201908-at a TE\u00c1OR\u201925 v\u00e1ltja fel, mely jelent\u0151s v\u00e1ltoz\u00e1sokat hoz a gazdas\u00e1gi tev\u00e9kenys\u00e9gek oszt\u00e1lyoz\u00e1si rendszer\u00e9ben.<\/p>\n\n\n\n<p>A m\u00f3dos\u00edt\u00e1s c\u00e9lja, hogy alkalmazkodjon a gazdas\u00e1g \u00e1talakul\u00e1s\u00e1hoz, figyelembe v\u00e9ve az elm\u00falt \u00e9vek sor\u00e1n kialakult \u00faj tev\u00e9kenys\u00e9geket \u00e9s szolg\u00e1ltat\u00e1sokat. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat \u00e9s teend\u0151ket.<\/p>\n\n\n\n<p><span style=\"text-decoration: underline;\"><strong>Milyen v\u00e1ltoz\u00e1sok t\u00f6rt\u00e9ntek?<\/strong><\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00da<\/strong><strong>j nemzetgazdas\u00e1gi \u00e1gak:<\/strong> A kor\u00e1bbi 21 \u00e1g helyett 22 \u00e1g ker\u00fclt bevezet\u00e9sre.<\/li>\n\n\n\n<li><strong>\u00daj besorol\u00e1si szempontok:<\/strong> Az eladott term\u00e9k, nem pedig az elad\u00e1si forma hat\u00e1rozza meg az oszt\u00e1lyoz\u00e1st.<\/li>\n\n\n\n<li><strong>Egy\u00e9rtelm\u0171 \u00e1tsorol<\/strong><strong>\u00e1sok \u00e9s \u00faj k\u00f3dok:<\/strong> A TE\u00c1OR\u201925 tartalmazza az \u00faj gazdas\u00e1gi tev\u00e9kenys\u00e9gek (pl. dr\u00f3ngy\u00e1rt\u00e1s) besorol\u00e1s\u00e1t, mik\u00f6zben megsz\u00fcnteti a nem relev\u00e1ns k\u00f3dokat.<\/li>\n\n\n\n<li><strong>Automatikus f\u0151tev\u00e9kenys\u00e9g-\u00e1t\u00e1ll\u00e1s:<\/strong> A KSH automatikusan meghat\u00e1rozza az \u00faj f\u0151tev\u00e9kenys\u00e9geket, a kor\u00e1bbi tev\u00e9kenys\u00e9gek t\u00falnyom\u00f3 r\u00e9sz\u00e9t egy\u00e9rtelm\u0171en \u00e1tk\u00f3dolva.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Hol \u00e9rhet\u0151 el az \u00faj TE\u00c1OR \u00e9s ford\u00edt\u00f3kulcs?<\/span><\/strong><\/p>\n\n\n\n<p>Az \u00faj TE\u00c1OR\u201925 oszt\u00e1lyoz\u00e1si rendszer, valamint a TE\u00c1OR\u201908\u2013TE\u00c1OR\u201925 ford\u00edt\u00f3kulcs a <strong>K\u00f6zponti Statisztikai Hivatal (KSH) <\/strong>honlapj\u00e1n \u00e9rhet\u0151 el.<\/p>\n\n\n\n<p>A KSH egy keres\u0151- \u00e9s \u00e1tk\u00f3dol\u00f3 programot is biztos\u00edt az \u00e1t\u00e1ll\u00e1s megk\u00f6nny\u00edt\u00e9s\u00e9re.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.ksh.hu\/osztalyozasok_teaor25\">https:\/\/www.ksh.hu\/osztalyozasok_teaor25<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.ksh.hu\/osztalyozasok-kereso#\/teaor\/transcode\">https:\/\/www.ksh.hu\/osztalyozasok-kereso#\/teaor\/transcode<\/a><\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Milyen hat\u00e1rid\u0151kre \u00e9rdemes figyelni?<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>F\u0151tev\u00e9kenys\u00e9gek \u00e1tsorol\u00e1sa:<\/strong>\n<ul class=\"wp-block-list\">\n<li>A KSH 2025. janu\u00e1r 31-ig automatikusan \u00e1tsorolja az \u00faj f\u0151tev\u00e9kenys\u00e9geket.<\/li>\n\n\n\n<li>Ha nem \u00e9rtesz egyet a megaj\u00e1nlott f\u0151tev\u00e9kenys\u00e9ggel, azt illet\u00e9kmentesen 2025. j\u00falius 1-ig m\u00f3dos\u00edthatod a NAV-n\u00e1l vagy a Magyar \u00c1llamkincst\u00e1rn\u00e1l.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Egy\u00e9b tev\u00e9kenys\u00e9gek \u00e1tsorol\u00e1sa: <\/strong>A ford\u00edt\u00f3kulcs alapj\u00e1n egy\u00e9rtelm\u0171en \u00e1t nem ford\u00edthat\u00f3 tev\u00e9kenys\u00e9geket 2025. j\u00falius 1-ig kell bejelenteni az illet\u00e9kes hat\u00f3s\u00e1gn\u00e1l (NAV, Kincst\u00e1r).\n<ul class=\"wp-block-list\">\n<li>Bejelent\u00e9si k\u00f6telezetts\u00e9gek: Az \u00faj k\u00f3dokat k\u00fcl\u00f6n nyomtatv\u00e1nyokon (pl. 25T201T, 25T101E) sz\u00fcks\u00e9ges bejelenteni, ha az automatikus \u00e1t\u00e1ll\u00e1ssal nem \u00e9rtenek egyet.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Egy\u00e9ni v\u00e1llalkoz\u00f3k nyilv\u00e1ntart\u00e1sa:<\/strong>\n<ul class=\"wp-block-list\">\n<li>A NAV automatikusan \u00e1tsorolja az egy\u00e9ni v\u00e1llalkoz\u00f3k f\u0151tev\u00e9kenys\u00e9geit 2025. janu\u00e1r 31-ig.<\/li>\n\n\n\n<li>Az egy\u00e9ni v\u00e1llalkoz\u00f3knak az automatikusan \u00e1t nem ford\u00edthat\u00f3 tev\u00e9kenys\u00e9geiket 2025. j\u00falius 1-ig kell bejelenteni\u00fck<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>FIGYELEM &#8211; itt \u00d6VTJ k\u00f3dokr\u00f3l besz\u00e9l\u00fcnk.<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Mi t\u00f6rt\u00e9nik, ha nem m\u00f3dos\u00edtasz id\u0151ben?<\/span><\/strong><\/p>\n\n\n\n<p>Amennyiben 2025. j\u00falius 1-j\u00e9ig nem t\u00f6rt\u00e9nik meg az \u00faj k\u00f3dok bejelent\u00e9se:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A nem megfelel\u0151 k\u00f3dokat a hat\u00f3s\u00e1g automatikusan lez\u00e1rja (t\u00f6rli).<\/li>\n\n\n\n<li>A v\u00e1llalkoz\u00e1s az \u00faj TE\u00c1OR szerint meg\u00e1llap\u00edtott k\u00f3dokat elfogadottnak tekinti.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Mire figyelj oda?<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ford\u00edt\u00f3kulcs haszn\u00e1lata:<\/strong> A KSH honlapj\u00e1n el\u00e9rhet\u0151 eszk\u00f6z\u00f6k, p\u00e9ld\u00e1ul a TE\u00c1OR\u201925 keres\u0151program \u00e9s \u00e1tk\u00f3dol\u00f3 program seg\u00edtenek a tev\u00e9kenys\u00e9gek \u00faj oszt\u00e1lyoz\u00e1s\u00e1ban.<\/li>\n\n\n\n<li><strong>Bejelent\u00e9si k\u00f6telezetts\u00e9g:<\/strong> Az \u00faj k\u00f3dokat az adott szervezet t\u00edpus\u00e1nak megfelel\u0151 nyomtatv\u00e1nyon kell beny\u00fajtani (pl. 25T201T, 25T201CSZ, Webes \u00dcgyseg\u00e9d).<\/li>\n\n\n\n<li><strong>Nyil<\/strong><strong>v\u00e1nos adatok: <\/strong>A bejelentett tev\u00e9kenys\u00e9gek a KSH \u00e9s NAV nyilv\u00e1nos lek\u00e9rdez\u0151 fel\u00fcletein is el\u00e9rhet\u0151k.<\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>2025. janu\u00e1r 1-j\u00e9t\u0151l a TE\u00c1OR\u201908-at a TE\u00c1OR\u201925 v\u00e1ltja fel, mely jelent\u0151s v\u00e1ltoz\u00e1sokat hoz a gazdas\u00e1gi tev\u00e9kenys\u00e9gek oszt\u00e1lyoz\u00e1si rendszer\u00e9ben. A m\u00f3dos\u00edt\u00e1s c\u00e9lja, hogy alkalmazkodjon a gazdas\u00e1g \u00e1talakul\u00e1s\u00e1hoz, figyelembe v\u00e9ve az elm\u00falt \u00e9vek sor\u00e1n kialakult \u00faj tev\u00e9kenys\u00e9geket \u00e9s szolg\u00e1ltat\u00e1sokat. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat \u00e9s teend\u0151ket. Milyen v\u00e1ltoz\u00e1sok t\u00f6rt\u00e9ntek? Hol \u00e9rhet\u0151 el az \u00faj TE\u00c1OR \u00e9s [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4619,"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":[1],"tags":[136],"class_list":["post-4648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-teaor"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00daj korszak kezd\u0151dik: TE\u00c1OR\u201925 - Minden, amit az \u00faj gazdas\u00e1gi oszt\u00e1lyoz\u00e1si rendszerr\u0151l tudnod kell - 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\/uncategorized\/uj-korszak-kezdodik-teaor25-minden-amit-az-uj-gazdasagi-osztalyozasi-rendszerrol-tudnod-kell\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00daj korszak kezd\u0151dik: TE\u00c1OR\u201925 - Minden, amit az \u00faj gazdas\u00e1gi oszt\u00e1lyoz\u00e1si rendszerr\u0151l tudnod kell - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"2025. janu\u00e1r 1-j\u00e9t\u0151l a TE\u00c1OR\u201908-at a TE\u00c1OR\u201925 v\u00e1ltja fel, mely jelent\u0151s v\u00e1ltoz\u00e1sokat hoz a gazdas\u00e1gi tev\u00e9kenys\u00e9gek oszt\u00e1lyoz\u00e1si rendszer\u00e9ben. 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