{"id":4668,"date":"2026-10-07T16:57:52","date_gmt":"2026-10-07T14:57:52","guid":{"rendered":"https:\/\/taxense.hu\/?p=4668"},"modified":"2026-10-07T16:58:24","modified_gmt":"2026-10-07T14:58:24","slug":"mit-hoznak-az-uj-szamviteli-szabalyok-2025","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/uncategorized\/mit-hoznak-az-uj-szamviteli-szabalyok-2025\/","title":{"rendered":"Mit hoznak az \u00faj sz\u00e1mviteli szab\u00e1lyok? – 2025"},"content":{"rendered":"

A 2025-\u00f6s \u00e9v jelent\u0151s m\u00f3dos\u00edt\u00e1sokat hoz a sz\u00e1mviteli szab\u00e1lyokban, amelyek \u00e9rintik a besz\u00e1mol\u00f3k \u00e9rt\u00e9khat\u00e1rait, a k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9get, valamint a halasztott ad\u00f3 elsz\u00e1mol\u00e1s\u00e1t is.<\/p>\n\n\n\n

N\u00e9zz\u00fck a legfontosabb v\u00e1ltoz\u00e1sokat, amelyekre figyelni kell!<\/p>\n\n\n\n

Kiterjesztett c\u00e9gb\u00edr\u00f3s\u00e1gi hat\u00e1sk\u00f6r<\/span><\/strong><\/p>\n\n\n\n

2025-t\u0151l harmadik felek is kezdem\u00e9nyezhetik a c\u00e9gb\u00edr\u00f3s\u00e1g t\u00f6rv\u00e9nyess\u00e9gi fel\u00fcgyeleti elj\u00e1r\u00e1s\u00e1t, ha a v\u00e1llalkoz\u00f3 elmulasztotta a let\u00e9tbe helyez\u00e9si, k\u00f6zz\u00e9t\u00e9teli vagy k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\u00e9t. Az elj\u00e1r\u00e1s ind\u00edthat\u00f3 akkor is, ha a mulaszt\u00e1s nem \u00e9rinti a harmadik f\u00e9l jogos \u00e9rdekeit<\/p>\n\n\n\n

Besz\u00e1mol\u00f3 \u00e9rt\u00e9khat\u00e1r v\u00e1ltoz\u00e1sok<\/span><\/strong><\/p>\n\n\n\n

Within our egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3<\/strong> k\u00e9sz\u00edt\u00e9s\u00e9nek \u00e9rt\u00e9khat\u00e1rai: a m\u00e9rlegf\u0151\u00f6sszeg<\/strong> \u00e9rt\u00e9khat\u00e1r 1,2 milli\u00e1rd Ft-r\u00f3l 2 milli\u00e1rd Ft-ra<\/strong>, az \u00e9ves \u00e1rbev\u00e9tel \u00e9rt\u00e9khat\u00e1r<\/strong> pedig 2,4 milli\u00e1rd Ft-r\u00f3l 4 milli\u00e1rd Ft-ra <\/strong>n\u0151.<\/p>\n\n\n\n

Az \u00f6sszevont (konszolid\u00e1lt) \u00e9ves besz\u00e1mol\u00f3<\/strong> k\u00e9sz\u00edt\u00e9s\u00e9nek \u00e9rt\u00e9khat\u00e1rai tekintet\u00e9ben a m\u00e9rlegf\u0151\u00f6sszeg <\/strong>6 milli\u00e1rd Ft-os jelenlegi \u00e9rt\u00e9khat\u00e1ra 10 milli\u00e1rd Ft-ra<\/strong>, az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel<\/strong>
12 milli\u00e1rd Ft-os \u00e9rt\u00e9khat\u00e1ra pedig 20 milli\u00e1rd Ft-ra <\/strong>emelkedik.
A 250 f\u0151s l\u00e9tsz\u00e1m v\u00e1ltozatlan marad.<\/p>\n\n\n\n

Besz\u00e1mol\u00f3k \u00e9rt\u00e9khat\u00e1rai 2025-t\u0151l:<\/strong><\/p>\n\n\n\n

 <\/strong><\/td>Konszolid\u00e1lt besz\u00e1mol\u00f3<\/strong><\/td>Egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3<\/strong><\/td>Mikrogazd\u00e1lkod\u00f3i egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3<\/strong><\/td><\/tr>
\u00c1rbev\u00e9tel<\/strong><\/td>20 000 m Ft<\/td>4 000 m Ft<\/td>300 m Ft<\/td><\/tr>
M\u00e9rlegf\u0151\u00f6sszeg<\/strong><\/td>10 000 m Ft<\/td>2 000 m Ft<\/td>150 m Ft<\/td><\/tr>
L\u00e9tsz\u00e1m<\/strong><\/td>250 f\u0151<\/td>50 f\u0151<\/td>10 f\u0151<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

K\u00f6nyvvizsg\u00e1lati \u00e9rt\u00e9khat\u00e1r<\/span><\/strong><\/p>\n\n\n\n

A k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g nett\u00f3 \u00e1rbev\u00e9telre vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1ra megdupl\u00e1z\u00f3dik:<\/p>\n\n\n\n

    \n
  • 2025-t\u0151l 600 milli\u00f3 Ft-ra <\/strong>emelkedik.<\/li>\n\n\n\n
  • Ez a 2025. \u00e9vben indul\u00f3 \u00fczleti \u00e9vekre alkalmazand\u00f3<\/li>\n<\/ul>\n\n\n\n

    \u00d6nk\u00f6lts\u00e9gsz\u00e1m\u00edt\u00e1s<\/span><\/strong><\/p>\n\n\n\n

    2025-t\u0151l az ut\u00f3kalkul\u00e1ci\u00f3 k\u00f6telez\u0151v\u00e9 v\u00e1lik, ha:<\/p>\n\n\n\n

      \n
    • Az \u00e9rt\u00e9kes\u00edt\u00e9snek az EL\u00c1B\u00c9-vel \u00e9s a k\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9k\u00e9vel cs\u00f6kkentett nett\u00f3 \u00e1rbe\u00e9tele meghaladja a 4 milli\u00e1rd Ft-ot <\/strong>\u00e9s<\/li>\n\n\n\n
    • A k\u00f6lts\u00e9gnemek szerinti k\u00f6lts\u00e9gek egy\u00fcttes \u00f6sszege meghaladja a 2 milli\u00e1rd Ft-ot<\/strong>.<\/li>\n<\/ul>\n\n\n\n

      Halasztott ad\u00f3 elsz\u00e1mol\u00e1sa<\/span><\/strong><\/p>\n\n\n\n

      A halasztott ad\u00f3 nem k\u00f6telez\u0151, de a k\u00f6vetkez\u0151 \u00e9vek ad\u00f3alapj\u00e1ra gyakorolt hat\u00e1sokat figyelembe kell venni:<\/p>\n\n\n\n

        \n
      • Halasztott ad\u00f3k\u00f6vetel\u00e9s<\/strong>: A k\u00f6vetkez\u0151 \u00e9vekben visszat\u00e9r\u00fcl\u0151 ad\u00f3.<\/li>\n\n\n\n
      • Halasztott ad\u00f3k\u00f6telezetts\u00e9g:<\/strong> A k\u00f6vetkez\u0151 \u00e9vekben fizetend\u0151 ad\u00f3.<\/li>\n\n\n\n
      • Ezeket az elsz\u00e1mol\u00e1sokat be kell mutatni a besz\u00e1mol\u00f3ban (m\u00e9rleg, eredm\u00e9nykimutat\u00e1s, kieg\u00e9sz\u00edt\u0151 mell\u00e9klet)<\/li>\n<\/ul>\n\n\n\n

        <\/p>","protected":false},"excerpt":{"rendered":"

        A 2025-\u00f6s \u00e9v jelent\u0151s m\u00f3dos\u00edt\u00e1sokat hoz a sz\u00e1mviteli szab\u00e1lyokban, amelyek \u00e9rintik a besz\u00e1mol\u00f3k \u00e9rt\u00e9khat\u00e1rait, a k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9get, valamint a halasztott ad\u00f3 elsz\u00e1mol\u00e1s\u00e1t is. N\u00e9zz\u00fck a legfontosabb v\u00e1ltoz\u00e1sokat, amelyekre figyelni kell! Kiterjesztett c\u00e9gb\u00edr\u00f3s\u00e1gi hat\u00e1sk\u00f6r 2025-t\u0151l harmadik felek is kezdem\u00e9nyezhetik a c\u00e9gb\u00edr\u00f3s\u00e1g t\u00f6rv\u00e9nyess\u00e9gi fel\u00fcgyeleti elj\u00e1r\u00e1s\u00e1t, ha a v\u00e1llalkoz\u00f3 elmulasztotta a let\u00e9tbe helyez\u00e9si, k\u00f6zz\u00e9t\u00e9teli vagy k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\u00e9t. Az […]<\/p>","protected":false},"author":3,"featured_media":4614,"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":[154],"class_list":["post-4668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-szamvitel"],"acf":[],"yoast_head":"\nMit hoznak az \u00faj sz\u00e1mviteli szab\u00e1lyok? - 2025 - 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\/mit-hoznak-az-uj-szamviteli-szabalyok-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mit hoznak az \u00faj sz\u00e1mviteli szab\u00e1lyok? - 2025 - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"A 2025-\u00f6s \u00e9v jelent\u0151s m\u00f3dos\u00edt\u00e1sokat hoz a sz\u00e1mviteli szab\u00e1lyokban, amelyek \u00e9rintik a besz\u00e1mol\u00f3k \u00e9rt\u00e9khat\u00e1rait, a k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9get, valamint a halasztott ad\u00f3 elsz\u00e1mol\u00e1s\u00e1t is. 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