{"id":4707,"date":"2026-10-27T14:30:41","date_gmt":"2026-10-27T13:30:41","guid":{"rendered":"https:\/\/taxense.hu\/?p=4707"},"modified":"2026-10-27T14:37:24","modified_gmt":"2026-10-27T13:37:24","slug":"tao-kiva-afa-valtozasok-2026-ban-cash-flow-adostrategia-es-dontesi-pontok","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/tao-kiva-afa-valtozasok-2026-ban-cash-flow-adostrategia-es-dontesi-pontok\/","title":{"rendered":"TAO \u2022 KIVA \u2022 \u00c1FA v\u00e1ltoz\u00e1sok 2026-ban &#8211; Cash-flow, ad\u00f3strat\u00e9gia \u00e9s d\u00f6nt\u00e9si pontok"},"content":{"rendered":"<p>2026-ban a t\u00e1rsas\u00e1gi ad\u00f3, a KIVA \u00e9s az \u00c1FA szab\u00e1lyai t\u00f6bb ponton m\u00f3dosulnak.<br>A v\u00e1ltoz\u00e1sok egy r\u00e9sze technikai jelleg\u0171, m\u00e1s r\u00e9sze viszont kifejezetten strat\u00e9giai jelent\u0151s\u00e9g\u0171 \u2013 k\u00fcl\u00f6n\u00f6sen a p\u00e9nz\u00fcgyi tervez\u00e9s \u00e9s az ad\u00f3optimaliz\u00e1l\u00e1s szempontj\u00e1b\u00f3l.<\/p>\n\n\n\n<p>Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">T\u00e1rsas\u00e1gi ad\u00f3 (TAO) \u2013 el\u0151legfizet\u00e9s \u00e9s \u00faj kedvezm\u00e9nyek<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TAO-el\u0151leg \u2013 \u00faj hat\u00e1r, \u00faj \u00fctemez\u00e9s<\/strong><\/li>\n<\/ul>\n\n\n\n<p>2026-t\u00f3l 20 milli\u00f3 Ft-ra emelkedik az a hat\u00e1r, amely felett havi TAO-el\u0151leget kell fizetni.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>El\u0151z\u0151 ad\u00f3\u00e9vi fizetend\u0151 TAO<\/strong><\/td><td><strong>El\u0151legfizet\u00e9s gyakoris\u00e1ga<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u2264 20 milli\u00f3 Ft<\/td><td>negyed\u00e9ves<\/td><\/tr><tr><td>&gt; 20 milli\u00f3 Ft<\/td><td>havi<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Fontos:<br>A fizetend\u0151 TAO a bevall\u00e1sban szerepl\u0151 ad\u00f3\u00f6sszeg, nem a t\u00e9nylegesen befizetett \u00f6sszeg.<\/p>\n\n\n\n<p>Negyed\u00e9ves el\u0151leg eset\u00e9n a 4. negyed\u00e9ves befizet\u00e9s hat\u00e1rideje december 20-ra ker\u00fcl (nem janu\u00e1rra), ami \u00e9v v\u00e9gi likvidit\u00e1si tervez\u00e9st ig\u00e9nyel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Megl\u00e9v\u0151 c\u00e9gek eset\u00e9n<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az el\u0151leg az ad\u00f3\u00e9v els\u0151 napj\u00e1t\u00f3l fizetend\u0151.<\/li>\n\n\n\n<li>Az el\u0151leg \u00f6sszege az el\u0151z\u0151 \u00e9vi bevall\u00e1s szerinti TAO alapj\u00e1n ker\u00fcl meghat\u00e1roz\u00e1sra.<\/li>\n<\/ul>\n\n\n\n<p>Ez azt jelenti, hogy a 2025-\u00f6s bevall\u00e1s hat\u00e1rozza meg a 2026-os el\u0151legfizet\u00e9si k\u00f6telezetts\u00e9get.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00daj c\u00e9gek eset\u00e9n<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Az els\u0151 ad\u00f3\u00e9vben nincs TAO-el\u0151leg.<\/li>\n\n\n\n<li>Csak \u00e9ves bevall\u00e1s \u00e9s \u00e9ves befizet\u00e9s terheli a c\u00e9get.<\/li>\n<\/ul>\n\n\n\n<p>A m\u00e1sodik ad\u00f3\u00e9vt\u0151l azonban m\u00e1r van el\u0151legfizet\u00e9si k\u00f6telezetts\u00e9g, amelyet az els\u0151 bevall\u00e1s alapj\u00e1n \u00e1llap\u00edt meg az ad\u00f3hat\u00f3s\u00e1g.<\/p>\n\n\n\n<p>\u26a0 Gyakori hiba:<br>Az \u00faj v\u00e1llalkoz\u00e1s nem sz\u00e1mol a m\u00e1sodik \u00e9v el\u0151legterh\u00e9vel.<\/p>\n\n\n\n<p><strong>P\u00e9lda:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ha az els\u0151 \u00e9v fizetend\u0151 TAO-ja 3 200 000 Ft, akkor a k\u00f6vetkez\u0151 \u00e9vben negyed\u00e9vente 800 000 Ft el\u0151leg fizetend\u0151.<\/li>\n\n\n\n<li>Ha a fizetend\u0151 TAO meghaladja a 20 milli\u00f3 Ft-ot, m\u00e1r havi el\u0151legfizet\u00e9s l\u00e9p \u00e9letbe.<\/li>\n\n\n\n<li>Ha egy c\u00e9g 2025-ben alakult, el\u0151leget 2026-ban kell fizetnie a 2025-\u00f6s bevall\u00e1s alapj\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p>Ez\u00e9rt a m\u00e1sodik \u00e9v p\u00e9nz\u00fcgyi tervez\u00e9se kulcsfontoss\u00e1g\u00fa.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Kutat\u00e1s-fejleszt\u00e9si kedvezm\u00e9ny<\/span><\/strong><\/p>\n\n\n\n<p>Ha a kutat\u00e1s egyetem, MTA vagy \u00e1llami szerv bevon\u00e1s\u00e1val t\u00f6rt\u00e9nik:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Alapkutat\u00e1s: 100% k\u00f6lts\u00e9g elsz\u00e1molhat\u00f3<\/li>\n\n\n\n<li>Alkalmazott kutat\u00e1s: 50%<\/li>\n\n\n\n<li>K\u00eds\u00e9rleti fejleszt\u00e9s: 25%<\/li>\n<\/ul>\n\n\n\n<p>A fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny eset\u00e9ben 6 \u00e9v helyett m\u00e1r 5 \u00e9v ut\u00e1n is vissza lehet t\u00e9rni a hagyom\u00e1nyos ad\u00f3alap-cs\u00f6kkent\u00e9si rendszerhez.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00daj k\u00f6rnyezetv\u00e9delmi beruh\u00e1z\u00e1si ad\u00f3kedvezm\u00e9ny<\/span><\/strong><\/p>\n\n\n\n<p>2026-t\u00f3l \u00faj TAO-kedvezm\u00e9ny vehet\u0151 ig\u00e9nybe k\u00f6rnyezeti k\u00e1rok felsz\u00e1mol\u00e1s\u00e1t szolg\u00e1l\u00f3 beruh\u00e1z\u00e1sokra.<\/p>\n\n\n\n<p><strong>Felt\u00e9telek:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minimum 100 milli\u00f3 Ft beruh\u00e1z\u00e1s<\/li>\n\n\n\n<li>Az ad\u00f3 70%-\u00e1ig vehet\u0151 ig\u00e9nybe<\/li>\n\n\n\n<li>Az \u00fczembe helyez\u00e9s \u00e9v\u00e9ben vagy az azt k\u00f6vet\u0151 5 ad\u00f3\u00e9vben<\/li>\n\n\n\n<li>Maximum 30 milli\u00f3 eur\u00f3 \u00f6sszegig<\/li>\n<\/ul>\n\n\n\n<p><strong>Fontos:<\/strong><br>A k\u00e1rokoz\u00f3 nem veheti ig\u00e9nybe, \u00e9s ugyanarra a beruh\u00e1z\u00e1sra t\u00f6bbf\u00e9le ad\u00f3kedvezm\u00e9ny nem alkalmazhat\u00f3.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">KIVA \u2013 jelent\u0151sen b\u0151v\u00fcl\u0151 lehet\u0151s\u00e9gek<\/span><\/strong><\/p>\n\n\n\n<p>2026-t\u00f3l a KIVA felt\u00e9telei kedvez\u0151bb\u00e9 v\u00e1lnak:<\/p>\n\n\n\n<p><strong>Bel\u00e9p\u00e9si hat\u00e1rok:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e9tsz\u00e1m: 50 \u2192 100 f\u0151<\/li>\n\n\n\n<li>Bev\u00e9tel\/m\u00e9rlegf\u0151\u00f6sszeg: 3 \u2192 6 milli\u00e1rd Ft<\/li>\n<\/ul>\n\n\n\n<p><strong>Kil\u00e9p\u00e9si hat\u00e1rok:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e9tsz\u00e1m: 100 \u2192 200 f\u0151<\/li>\n\n\n\n<li>Bev\u00e9tel: 6 \u2192 12 milli\u00e1rd Ft<\/li>\n<\/ul>\n\n\n\n<p><strong>Tov\u00e1bbi v\u00e1ltoz\u00e1sok:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Megsz\u0171nik a 112,5%-os minimumszorz\u00f3<\/li>\n\n\n\n<li>A t\u00e1rsas v\u00e1llalkoz\u00f3k eset\u00e9ben elegend\u0151 a garant\u00e1lt b\u00e9rminimum ut\u00e1ni KIVA<\/li>\n\n\n\n<li>Az elektronikus p\u00e9nz (pl. Binx) 2026-t\u00f3l nem sz\u00e1m\u00edt bele a p\u00e9nzt\u00e1r\u00e1llom\u00e1nyba<\/li>\n<\/ul>\n\n\n\n<p>Hat\u00e1s:<br>T\u00f6bb v\u00e1llalkoz\u00e1s maradhat hosszabb ideig KIVA-s, ami megfelel\u0151 strukt\u00fara mellett alacsonyabb ad\u00f3terhet jelenthet.<\/p>\n\n\n\n<p>Ugyanakkor a KIVA v\u00e1laszt\u00e1sa tov\u00e1bbra is strat\u00e9giai d\u00f6nt\u00e9s, amelyet c\u00e9gszinten kell m\u00e9rlegelni.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00c1FA \u2013 alanyi mentess\u00e9g \u00e9s adatszolg\u00e1ltat\u00e1s<\/span><\/strong><\/p>\n\n\n\n<p><strong>Alanyi mentess\u00e9g \u00faj hat\u00e1ra<\/strong><\/p>\n\n\n\n<p>Az alanyi \u00e1famentess\u00e9g \u00e9rt\u00e9khat\u00e1ra 2026. janu\u00e1r 1-t\u0151l 20 milli\u00f3 Ft-ra emelkedik.<\/p>\n\n\n\n<p>2026-ra akkor v\u00e1laszthat\u00f3, ha:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025-ben t\u00e9nylegesen nem haladta meg a bev\u00e9tel a 20 milli\u00f3 Ft-ot,<\/li>\n\n\n\n<li>\u00e9s 2026-ban v\u00e1rhat\u00f3an sem haladja meg.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00c1tmeneti szab\u00e1ly:<\/strong><\/p>\n\n\n\n<p>Az alanyi mentess\u00e9g 2026-ra akkor is v\u00e1laszthat\u00f3, ha:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2024-ben \u00e1tl\u00e9pte a 12 milli\u00f3s hat\u00e1rt,<\/li>\n\n\n\n<li>vagy 2025-ben \u00e1tl\u00e9pte a 18 milli\u00f3s hat\u00e1rt.<\/li>\n<\/ul>\n\n\n\n<p>Ez sok v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra \u00fajratervez\u00e9si lehet\u0151s\u00e9get jelent.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00c1FA \u00f6sszes\u00edt\u0151 nyilatkozat v\u00e1ltoz\u00e1s<\/span><\/strong><\/p>\n\n\n\n<p>2026. j\u00falius 1-t\u0151l az \u00c1FA \u00f6sszes\u00edt\u0151 nyilatkozatban k\u00f6telez\u0151 lesz felt\u00fcntetni:<\/p>\n\n\n\n<ol start=\"2026\" class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az ad\u00f3m\u00e9rt\u00e9ket,<\/li>\n\n\n\n<li>az \u00e1fa \u00f6sszeg\u00e9t,<\/li>\n\n\n\n<li>kulcsonk\u00e9nti bont\u00e1sban,<\/li>\n\n\n\n<li>forintban,<\/li>\n\n\n\n<li>ar\u00e1nyos\u00edt\u00e1s eset\u00e9n az ar\u00e1nyos\u00edtott \u00f6sszeget is.<\/li>\n<\/ul>\n\n\n\n<p>Ez pontosabb adatszolg\u00e1ltat\u00e1st \u00e9s nagyobb adminisztrat\u00edv fegyelmet ig\u00e9nyel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00d6sszegz\u00e9s \u2013 Mit jelent ez 2026-ban?<\/span><\/strong><\/p>\n\n\n\n<p>2026 nem klasszikus \u201ead\u00f3emel\u00e9si \u00e9v\u201d, hanem:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cash-flow szempontb\u00f3l \u00e9rz\u00e9keny TAO-el\u0151leg \u00e9v,<\/li>\n\n\n\n<li>strat\u00e9giai d\u00f6nt\u00e9si pont a KIVA eset\u00e9ben,<\/li>\n\n\n\n<li>lehet\u0151s\u00e9g az alanyi mentess\u00e9g \u00fajragondol\u00e1s\u00e1ra,<\/li>\n\n\n\n<li>\u00e9s technikai szigor\u00edt\u00e1s az \u00c1FA-adatszolg\u00e1ltat\u00e1sban.<\/li>\n<\/ul>\n\n\n\n<p>A v\u00e1ltoz\u00e1sok nem k\u00fcl\u00f6n-k\u00fcl\u00f6n hatnak, hanem egym\u00e1sra \u00e9p\u00fclnek.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>2026-ban a t\u00e1rsas\u00e1gi ad\u00f3, a KIVA \u00e9s az \u00c1FA szab\u00e1lyai t\u00f6bb ponton m\u00f3dosulnak.A v\u00e1ltoz\u00e1sok egy r\u00e9sze technikai jelleg\u0171, m\u00e1s r\u00e9sze viszont kifejezetten strat\u00e9giai jelent\u0151s\u00e9g\u0171 \u2013 k\u00fcl\u00f6n\u00f6sen a p\u00e9nz\u00fcgyi tervez\u00e9s \u00e9s az ad\u00f3optimaliz\u00e1l\u00e1s szempontj\u00e1b\u00f3l. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat. 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