{"id":4671,"date":"2026-10-07T17:02:59","date_gmt":"2026-10-07T15:02:59","guid":{"rendered":"https:\/\/taxense.hu\/?p=4671"},"modified":"2026-10-07T17:03:00","modified_gmt":"2026-10-07T15:03:00","slug":"mit-erdemes-tudni-az-art-valtozasairol-2025","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/mit-erdemes-tudni-az-art-valtozasairol-2025\/","title":{"rendered":"Mit \u00e9rdemes tudni az Art. v\u00e1ltoz\u00e1sair\u00f3l? &#8211; 2025"},"content":{"rendered":"<p>A 2025-\u00f6s \u00e9v sor\u00e1n az ad\u00f3z\u00e1si szab\u00e1lyok sz\u00e1mos ponton v\u00e1ltoznak, amelyek \u00faj k\u00f6telezetts\u00e9geket \u00e9s szigor\u00fata\u00e1sokat hoznak az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra.<br>Az al\u00e1bbiakban \u00f6sszefoglaljuk a legfontosabb m\u00f3dos\u00edt\u00e1sokat, hogy naprak\u00e9sz lehess ezekben a t\u00e9m\u00e1kban.<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Bejegyzett sz\u00e9khelyszolg\u00e1ltat\u00f3 megfelel\u0151ss\u00e9g<\/span><\/strong><\/p>\n\n\n\n<p>2025-t\u0151l csak olyan sz\u00e9khelyszolg\u00e1ltat\u00f3val lehet jogszer\u0171en m\u0171k\u00f6dni, amely szerepel az illet\u00e9kes nyilv\u00e1ntart\u00e1sban. Ha a v\u00e1llalkoz\u00e1s nem nyilv\u00e1ntartott szolg\u00e1ltat\u00f3t haszn\u00e1l, 15 napon bel\u00fcl \u00faj sz\u00e9khelyet kell bejelentenie. Ellenkez\u0151 esetben az ad\u00f3hat\u00f3s\u00e1g t\u00f6rli az ad\u00f3z\u00f3 ad\u00f3sz\u00e1m\u00e1t.<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Ad\u00f3sz\u00e1m t\u00f6rl\u00e9se<\/span><\/strong><\/p>\n\n\n\n<p><strong>2025. j\u00falius 1-t\u0151l<\/strong> az al\u00e1bbi esetekben az ad\u00f3z\u00f3 ad\u00f3sz\u00e1ma automatikusan t\u00f6r\u00e9sre ker\u00fcl:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az elektronikus \u00fcgyint\u00e9z\u00e9sre k\u00f6teles ad\u00f3z\u00f3 nem rendelkezik hivatalos el\u00e9rhet\u0151s\u00e9ggel a D\u00e1ptv.szerint<\/li>\n\n\n\n<li>az ad\u00f3z\u00f3 sz\u00e9khely\u00e9n nem tal\u00e1lhat\u00f3.<\/li>\n\n\n\n<li>egy levelet &#8222;c\u00edmzett ismeretlen&#8221; jelz\u00e9ssel visszak\u00fcldenek.<\/li>\n\n\n\n<li>hi\u00e1nyzik a megfelel\u0151 lev\u00e9lszekr\u00e9ny.<\/li>\n\n\n\n<li>az ad\u00f3z\u00f3 nem teljes\u00edti az A60 \u00f6sszes\u00edt\u0151 nyilatkozat, a 08-as havi ad\u00f3- \u00e9s j\u00e1rul\u00e9kbevall\u00e1s, vagy a 65-\u00f6s \u00e1fa-bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t a t\u00f6rv\u00e9nyi hat\u00e1rid\u0151t\u0151l sz\u00e1m\u00edtott 90 napon bel\u00fcl a NAV felsz\u00f3l\u00edt\u00e1s ellen\u00e9re sem.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">P\u00e9nzforgalmi sz\u00e1mlanyit\u00e1s<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A k\u00f6telez\u0151 p\u00e9nzforgalmi sz\u00e1mlanyit\u00e1s szab\u00e1lya kiterjed a k\u00fclf\u00f6ldi v\u00e1llalkoz\u00e1s magyarorsz\u00e1gi f\u00f3ktelepeire is.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Adategyeztet\u00e9si elj\u00e1r\u00e1s<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amennyiben a NAV hi\u00e1nyoss\u00e1got vagy elt\u00e9r\u00e9st \u00e9szlel az adatszolg\u00e1ltat\u00e1sokban, az ad\u00f3z\u00f3t 15 napon bel\u00fcli adategyeztet\u00e9sre h\u00edvja fel. Nem teljes\u00edt\u00e9s eset\u00e9n <strong>300.000 Ft<\/strong> mulaszt\u00e1si b\u00edrs\u00e1g ker\u00fcl kiszab\u00e1sra.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Biztos\u00edtotti jogviszony tiszt\u00e1z\u00e1sa<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025. j\u00falius 1-t\u0151l<\/strong>, ha a havi ad\u00f3- \u00e9s j\u00e1rul\u00e9kbevall\u00e1sokat nem ny\u00fajtj\u00e1k be id\u0151ben, 15 napos hat\u00e1rid\u0151 ker\u00fcl meg\u00e1llap\u00edt\u00e1sra.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nem teljes\u00edt\u00e9s eset\u00e9n <strong>100.000 Ft \/ szem\u00e9ly (M-laponk\u00e9nt)<\/strong> b\u00edrs\u00e1g szabhat\u00f3 ki.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">K\u00e9sedelmi p\u00f3tl\u00e9k \u00e9s mulaszt\u00e1si b\u00edrs\u00e1gok<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A NAV az <strong>ad\u00f3z\u00f3 r\u00e9sz\u00e9re az ad\u00f3foly\u00f3sz\u00e1ml\u00e1n fenn\u00e1ll\u00f3 tartoz\u00e1si ut\u00e1n HAVONK\u00c9NT felsz\u00e1m\u00edtott, de a napt\u00e1ri \u00e9vre vonatkoz\u00f3an<\/strong> az 5.000 Ft-ot el nem \u00e9r\u0151 k\u00e9sedelmi p\u00f3tl\u00e9kot nem \u00edrja el\u0151<\/li>\n\n\n\n<li><strong>A mulaszt\u00e1si b\u00edrs\u00e1gok<\/strong> szab\u00e1lyai a ny\u00e1ri korm\u00e1nyrendelet alapj\u00e1n \u00e1tker\u00fcltek t\u00f6rv\u00e9nyi szintre.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mulaszt\u00e1si b\u00edrs\u00e1gok<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;<\/td><td>T\u00f6rv\u00e9nyi el\u0151\u00edr\u00e1s<\/td><td>\u201e\u00daj\u201d szab\u00e1ly Korm\u00e1nyrendeletb\u0151l t\u00f6rv\u00e9nybe<\/td><\/tr><tr><td>\u00c1ltal\u00e1nos b\u00edrs\u00e1gt\u00e9tel<\/td><td><em>mag\u00e1nszem\u00e9ly &nbsp; <\/em>200 000 Ft<em>jogi szem\u00e9ly<\/em> 500 000 Ft<\/td><td><em>mag\u00e1nszem\u00e9ly&nbsp; <\/em>400 000 Ft<em>jogi szem\u00e9ly<\/em>&nbsp; 1 000 000 Ft<\/td><\/tr><tr><td>Foglalkoztatott bejelent\u00e9se<\/td><td>1 000 000 Ft<\/td><td>2 000 000 Ft<\/td><\/tr><tr><td>Sz\u00e1mlaad\u00e1s, iratmeg\u0151rz\u00e9s<\/td><td>1 000 000 Ft<\/td><td>2 000 000 Ft<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">T\u00e1j\u00e9koztat\u00e1s jogs\u00e9rt\u00e9sr\u0151l<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A NAV nemcsak v\u00e9gleges d\u00f6nt\u00e9sek alapj\u00e1n, hanem m\u00e1r megalapozottan felt\u00e9telezhet\u0151 jogs\u00e9rt\u00e9sek eset\u00e9n is \u00e9rtes\u00edti az \u00e9rintett ad\u00f3z\u00f3kat.<\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>A 2025-\u00f6s \u00e9v sor\u00e1n az ad\u00f3z\u00e1si szab\u00e1lyok sz\u00e1mos ponton v\u00e1ltoznak, amelyek \u00faj k\u00f6telezetts\u00e9geket \u00e9s szigor\u00fata\u00e1sokat hoznak az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra.Az al\u00e1bbiakban \u00f6sszefoglaljuk a legfontosabb m\u00f3dos\u00edt\u00e1sokat, hogy naprak\u00e9sz lehess ezekben a t\u00e9m\u00e1kban. Bejegyzett sz\u00e9khelyszolg\u00e1ltat\u00f3 megfelel\u0151ss\u00e9g 2025-t\u0151l csak olyan sz\u00e9khelyszolg\u00e1ltat\u00f3val lehet jogszer\u0171en m\u0171k\u00f6dni, amely szerepel az illet\u00e9kes nyilv\u00e1ntart\u00e1sban. Ha a v\u00e1llalkoz\u00e1s nem nyilv\u00e1ntartott szolg\u00e1ltat\u00f3t haszn\u00e1l, 15 napon bel\u00fcl [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4605,"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":[43],"tags":[155],"class_list":["post-4671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-art"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mit \u00e9rdemes tudni az Art. v\u00e1ltoz\u00e1sair\u00f3l? - 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\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/mit-erdemes-tudni-az-art-valtozasairol-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mit \u00e9rdemes tudni az Art. v\u00e1ltoz\u00e1sair\u00f3l? - 2025 - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"A 2025-\u00f6s \u00e9v sor\u00e1n az ad\u00f3z\u00e1si szab\u00e1lyok sz\u00e1mos ponton v\u00e1ltoznak, amelyek \u00faj k\u00f6telezetts\u00e9geket \u00e9s szigor\u00fata\u00e1sokat hoznak az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra.Az al\u00e1bbiakban \u00f6sszefoglaljuk a legfontosabb m\u00f3dos\u00edt\u00e1sokat, hogy naprak\u00e9sz lehess ezekben a t\u00e9m\u00e1kban. Bejegyzett sz\u00e9khelyszolg\u00e1ltat\u00f3 megfelel\u0151ss\u00e9g 2025-t\u0151l csak olyan sz\u00e9khelyszolg\u00e1ltat\u00f3val lehet jogszer\u0171en m\u0171k\u00f6dni, amely szerepel az illet\u00e9kes nyilv\u00e1ntart\u00e1sban. Ha a v\u00e1llalkoz\u00e1s nem nyilv\u00e1ntartott szolg\u00e1ltat\u00f3t haszn\u00e1l, 15 napon bel\u00fcl [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/mit-erdemes-tudni-az-art-valtozasairol-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"TAXENSE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/TaxenseConsulting\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-07T15:02:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-07T15:03:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxense.hu\/wp-content\/uploads\/2026\/10\/ART-2025.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"taxense\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"taxense\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/mit-erdemes-tudni-az-art-valtozasairol-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxense.hu\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/mit-erdemes-tudni-az-art-valtozasairol-2025\/\"},\"author\":{\"name\":\"taxense\",\"@id\":\"https:\/\/taxense.hu\/#\/schema\/person\/79562aabdb95e5ffe5dc64436550bba6\"},\"headline\":\"Mit \u00e9rdemes tudni az Art. v\u00e1ltoz\u00e1sair\u00f3l? 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