{"id":4713,"date":"2026-10-27T14:41:42","date_gmt":"2026-10-27T13:41:42","guid":{"rendered":"https:\/\/taxense.hu\/?p=4713"},"modified":"2026-10-27T14:44:36","modified_gmt":"2026-10-27T13:44:36","slug":"illetek-es-art-2026-amikor-nem-az-ado-merteke-hanem-az-eljaras-szamit","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/illetek-es-art-2026-amikor-nem-az-ado-merteke-hanem-az-eljaras-szamit\/","title":{"rendered":"Illet\u00e9k \u00e9s Art 2026 \u2013 amikor nem az ad\u00f3 m\u00e9rt\u00e9ke, hanem az elj\u00e1r\u00e1s sz\u00e1m\u00edt"},"content":{"rendered":"<p>A 2026-os v\u00e1ltoz\u00e1sok k\u00f6z\u00f6tt vannak olyan ter\u00fcletek, amelyek kev\u00e9sb\u00e9 hangosak, m\u00e9gis komoly gyakorlati hat\u00e1ssal j\u00e1rhatnak.<\/p>\n\n\n\n<p>Az illet\u00e9kt\u00f6rv\u00e9ny \u00e9s az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (Art.) m\u00f3dos\u00edt\u00e1sai pontosan ilyenek: nem az ad\u00f3kulcsot v\u00e1ltoztatj\u00e1k meg, hanem <strong>az elj\u00e1r\u00e1st, a k\u00f6telezetts\u00e9geket \u00e9s a kock\u00e1zati pontokat<\/strong>.<\/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;\">Illet\u00e9kt\u00f6rv\u00e9ny \u2013 c\u00e9lzott mentess\u00e9gek, felt\u00e9teles k\u00f6nny\u00edt\u00e9sek<\/span><\/strong><\/p>\n\n\n\n<p>Az illet\u00e9kt\u00f6rv\u00e9ny (1990. \u00e9vi XCIII. t\u00f6rv\u00e9ny) szab\u00e1lyozza t\u00f6bbek k\u00f6z\u00f6tt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vagyonszerz\u00e9si illet\u00e9k (ingatlan, g\u00e9pj\u00e1rm\u0171)<\/li>\n\n\n\n<li>\u00f6r\u00f6kl\u00e9si illet\u00e9k<\/li>\n\n\n\n<li>aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k<\/li>\n\n\n\n<li>nyilv\u00e1ntart\u00e1si \u00e9s elj\u00e1r\u00e1si illet\u00e9kek<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00dajdons\u00e1g 2026-t\u00f3l<\/strong><\/p>\n\n\n\n<p><strong>Mentes lesz az aj\u00e1nd\u00e9koz\u00e1si illet\u00e9k al\u00f3l a v\u00e9gelsz\u00e1mol\u00e1s sor\u00e1n elengedett tagi k\u00f6lcs\u00f6n<\/strong>, ha a v\u00e9gelsz\u00e1mol\u00e1s a c\u00e9g t\u00f6rl\u00e9s\u00e9vel z\u00e1rul.<\/p>\n\n\n\n<p><strong>Fontos r\u00e9szletek:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A mentess\u00e9get 30 napon bel\u00fcl be kell jelenteni.<\/li>\n\n\n\n<li>A NAV felf\u00fcggeszti az illet\u00e9k kivet\u00e9s\u00e9t.<\/li>\n\n\n\n<li>Az illet\u00e9ket v\u00e9glegesen csak akkor t\u00f6rlik, ha a c\u00e9gb\u00edr\u00f3s\u00e1g t\u00f6rli a c\u00e9get.<\/li>\n\n\n\n<li>Ha a c\u00e9g m\u00e9gsem sz\u0171nik meg, az illet\u00e9ket k\u00e9sedelmi p\u00f3tl\u00e9kkal n\u00f6velten kell megfizetni.<\/li>\n<\/ul>\n\n\n\n<p>Ez teh\u00e1t <strong>felt\u00e9teles mentess\u00e9g<\/strong>, nem automatikus k\u00f6nny\u00edt\u00e9s.<\/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;\">Egy\u00e9b illet\u00e9ki tudnival\u00f3k<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lak\u00e1scser\u00e9t p\u00f3tl\u00f3 v\u00e9tel eset\u00e9n tov\u00e1bbra is fenn\u00e1llhat illet\u00e9kmentess\u00e9g bizonyos felt\u00e9telekkel.<\/li>\n\n\n\n<li>Ingatlan- \u00e9s g\u00e9pj\u00e1rm\u0171-illet\u00e9kek eset\u00e9n az alap\u00e9rt\u00e9kek a NAV \u00e1ltal k\u00f6zz\u00e9tett adatokhoz \u00e9s infl\u00e1ci\u00f3hoz igazodhatnak.<\/li>\n<\/ul>\n\n\n\n<p>Konkr\u00e9t \u00fcgyletekn\u00e9l minden esetben egyedi sz\u00e1m\u00edt\u00e1s sz\u00fcks\u00e9ges.<\/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;\">Art. (ad\u00f3z\u00e1s rendje) \u2013 nem \u00faj t\u00f6rv\u00e9ny, hanem er\u0151s\u00f6d\u0151 elj\u00e1r\u00e1si rendszer<\/span><\/strong><\/p>\n\n\n\n<p>Az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (2017. \u00e9vi CL. t\u00f6rv\u00e9ny) az ad\u00f3elj\u00e1r\u00e1sok kereteit szab\u00e1lyozza:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>hogyan kell bevallani \u00e9s megfizetni az ad\u00f3t,<\/li>\n\n\n\n<li>hogyan t\u00f6rt\u00e9nik az ellen\u0151rz\u00e9s,<\/li>\n\n\n\n<li>mik a jogorvoslati lehet\u0151s\u00e9gek,<\/li>\n\n\n\n<li>mikor t\u00f6r\u00f6lhet\u0151 az ad\u00f3sz\u00e1m.<\/li>\n<\/ul>\n\n\n\n<p>A 2026-os m\u00f3dos\u00edt\u00e1sok a 2025. \u00e9vi LXXXIII. \u00e9s LXXXIV. t\u00f6rv\u00e9nyek r\u00e9v\u00e9n l\u00e9pnek hat\u00e1lyba.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>1. Adminisztr\u00e1ci\u00f3s egyszer\u0171s\u00edt\u00e9sek<\/strong><\/p>\n\n\n\n<p>Ha a NAV minden sz\u00fcks\u00e9ges adattal rendelkezik, bizonyos elj\u00e1r\u00e1sok automatikusan, elektronikus \u00faton lefolytathat\u00f3k, min\u0151s\u00edtett elektronikus b\u00e9lyegz\u0151vel \u00e9s id\u0151b\u00e9lyegz\u0151vel.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gyorsabb \u00fcgyint\u00e9z\u00e9s<\/li>\n\n\n\n<li>Kevesebb pap\u00edralap\u00fa folyamat<\/li>\n\n\n\n<li>T\u00f6bb automatiz\u00e1lt d\u00f6nt\u00e9s<\/li>\n<\/ul>\n\n\n\n<p><strong>2. Bevall\u00e1si \u00e9s ad\u00f3sz\u00e1m-szab\u00e1lyok szigor\u00edt\u00e1sa<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ha egy c\u00e9g t\u00f6rv\u00e9nyes k\u00e9pvisel\u0151j\u00e9t nem jelentik be,<\/li>\n\n\n\n<li>vagy 90 napon bel\u00fcl nem teljes\u00edti bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t,<\/li>\n<\/ul>\n\n\n\n<p>a NAV felsz\u00f3l\u00edt\u00e1s n\u00e9lk\u00fcl t\u00f6r\u00f6lheti az ad\u00f3sz\u00e1mot.<\/p>\n\n\n\n<p>Tov\u00e1bb\u00e1:<\/p>\n\n\n\n<p>Ha a 08-as vagy 65-\u00f6s bevall\u00e1s hat\u00e1ridej\u00e9t\u0151l sz\u00e1m\u00edtott 90 nap eltelt, akkor a NAV ak\u00e1r k\u00fcl\u00f6n felsz\u00f3l\u00edt\u00e1s n\u00e9lk\u00fcl is t\u00f6r\u00f6lhet.<\/p>\n\n\n\n<p>Ez m\u00e1r nem \u201eadminisztrat\u00edv hiba\u201d, hanem m\u0171k\u00f6d\u00e9si kock\u00e1zat.<\/p>\n\n\n\n<p><strong>3. Mag\u00e1nszem\u00e9lyek r\u00e9szletfizet\u00e9se<\/strong><\/p>\n\n\n\n<p>M\u00e1r 2025-t\u0151l \u00e9l:<\/p>\n\n\n\n<p>Mag\u00e1nszem\u00e9ly \u00e9vente egyszer maximum 2 milli\u00f3 Ft ad\u00f3tartoz\u00e1sra legfeljebb 12 havi r\u00e9szletfizet\u00e9st k\u00e9rhet.<\/p>\n\n\n\n<p>Fontos: levont vagy m\u00e1sokt\u00f3l beszedett ad\u00f3kra ez nem alkalmazhat\u00f3.<\/p>\n\n\n\n<p><strong>4. Elektronikus \u00fcgyint\u00e9z\u00e9s er\u0151s\u00edt\u00e9se<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u00f6ztartoz\u00e1smentes adatb\u00e1zis kivonat elektronikusan lek\u00e9rhet\u0151.<\/li>\n\n\n\n<li>T\u00f6bb elj\u00e1r\u00e1s digitaliz\u00e1lt form\u00e1ban zajlik.<\/li>\n\n\n\n<li>Nyilv\u00e1ntart\u00e1si \u00e9s regisztr\u00e1ci\u00f3s szab\u00e1lyok pontosodnak.<\/li>\n<\/ul>\n\n\n\n<p>Az ir\u00e1ny egy\u00e9rtelm\u0171: <strong>kevesebb manu\u00e1lis beavatkoz\u00e1s, t\u00f6bb adat-\u00f6sszevet\u00e9s.<\/strong><\/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;\">Mit jelent ez a gyakorlatban?<\/span><\/strong><\/p>\n\n\n\n<p>Az illet\u00e9k \u00e9s az Art. v\u00e1ltoz\u00e1sai nem l\u00e1tv\u00e1nyosak, de komoly m\u0171k\u00f6d\u00e9si fegyelmet ig\u00e9nyelnek.<\/p>\n\n\n\n<p><strong>2026-ban:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a v\u00e9gelsz\u00e1mol\u00e1s tervez\u00e9se strat\u00e9giai k\u00e9rd\u00e9s,<\/li>\n\n\n\n<li>az ad\u00f3sz\u00e1m st\u00e1tusz folyamatos figyelmet ig\u00e9nyel,<\/li>\n\n\n\n<li>a bevall\u00e1si fegyelem nem adminisztrat\u00edv k\u00e9rd\u00e9s,<\/li>\n\n\n\n<li>az elj\u00e1r\u00e1si szab\u00e1lyok megs\u00e9rt\u00e9se azonnali k\u00f6vetkezm\u00e9nnyel j\u00e1rhat.<\/li>\n<\/ul>\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<\/span><\/strong><\/p>\n\n\n\n<p>2026 nemcsak az ad\u00f3kulcsokr\u00f3l sz\u00f3l. Hanem arr\u00f3l is, hogyan m\u0171k\u00f6dik a rendszer, hogyan reag\u00e1l az ad\u00f3hat\u00f3s\u00e1g, \u00e9s mennyire struktur\u00e1lt a v\u00e1llalkoz\u00e1sod adminisztr\u00e1ci\u00f3ja.<\/p>\n\n\n\n<p>Az illet\u00e9k \u00e9s az Art. v\u00e1ltoz\u00e1sai azt \u00fczenik:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kevesebb sz\u00fcrkez\u00f3na<\/li>\n\n\n\n<li>t\u00f6bb automatiz\u00e1lt ellen\u0151rz\u00e9s<\/li>\n\n\n\n<li>nagyobb felel\u0151ss\u00e9g a pontos m\u0171k\u00f6d\u00e9s\u00e9rt<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>A 2026-os v\u00e1ltoz\u00e1sok k\u00f6z\u00f6tt vannak olyan ter\u00fcletek, amelyek kev\u00e9sb\u00e9 hangosak, m\u00e9gis komoly gyakorlati hat\u00e1ssal j\u00e1rhatnak. Az illet\u00e9kt\u00f6rv\u00e9ny \u00e9s az ad\u00f3z\u00e1s rendj\u00e9r\u0151l sz\u00f3l\u00f3 t\u00f6rv\u00e9ny (Art.) m\u00f3dos\u00edt\u00e1sai pontosan ilyenek: nem az ad\u00f3kulcsot v\u00e1ltoztatj\u00e1k meg, hanem az elj\u00e1r\u00e1st, a k\u00f6telezetts\u00e9geket \u00e9s a kock\u00e1zati pontokat. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat. Illet\u00e9kt\u00f6rv\u00e9ny \u2013 c\u00e9lzott mentess\u00e9gek, felt\u00e9teles k\u00f6nny\u00edt\u00e9sek Az illet\u00e9kt\u00f6rv\u00e9ny [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4714,"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":[47,48,155,172],"class_list":["post-4713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-ado","tag-adovaltozas","tag-art","tag-illetekek"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Illet\u00e9k \u00e9s Art 2026 \u2013 amikor nem az ad\u00f3 m\u00e9rt\u00e9ke, hanem az elj\u00e1r\u00e1s sz\u00e1m\u00edt - 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\/illetek-es-art-2026-amikor-nem-az-ado-merteke-hanem-az-eljaras-szamit\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Illet\u00e9k \u00e9s Art 2026 \u2013 amikor nem az ad\u00f3 m\u00e9rt\u00e9ke, hanem az elj\u00e1r\u00e1s sz\u00e1m\u00edt - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"A 2026-os v\u00e1ltoz\u00e1sok k\u00f6z\u00f6tt vannak olyan ter\u00fcletek, amelyek kev\u00e9sb\u00e9 hangosak, m\u00e9gis komoly gyakorlati hat\u00e1ssal j\u00e1rhatnak. 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