{"id":4721,"date":"2026-10-27T14:58:42","date_gmt":"2026-10-27T13:58:42","guid":{"rendered":"https:\/\/taxense.hu\/?p=4721"},"modified":"2026-10-27T14:58:44","modified_gmt":"2026-10-27T13:58:44","slug":"szamvitel-cegautoado-gepjarmuado-2026-szigoritasok-es-pontositasok","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/szamvitel-cegautoado-gepjarmuado-2026-szigoritasok-es-pontositasok\/","title":{"rendered":"Sz\u00e1mvitel, c\u00e9gaut\u00f3ad\u00f3, g\u00e9pj\u00e1rm\u0171ad\u00f3 2026 \u2013 szigor\u00edt\u00e1sok \u00e9s pontos\u00edt\u00e1sok"},"content":{"rendered":"<p>A 2026-os v\u00e1ltoz\u00e1sok nemcsak az ad\u00f3nemeket \u00e9rintik, hanem a sz\u00e1mviteli \u00e9s megfelel\u00e9si k\u00f6rnyezetet is szigor\u00edtj\u00e1k. T\u00f6bb ter\u00fcleten n\u0151 az \u00e1tl\u00e1that\u00f3s\u00e1g \u00e9s az ellen\u0151rizhet\u0151s\u00e9g szerepe \u2013 mik\u00f6zben n\u00e9h\u00e1ny ponton egyszer\u0171s\u00edt\u00e9s is megjelenik.<\/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;\">Sz\u00e1mviteli v\u00e1ltoz\u00e1sok 2026-t\u00f3l<\/span><\/strong><\/p>\n\n\n\n<p><strong>Kiterjesztett c\u00e9gb\u00edr\u00f3s\u00e1gi hat\u00e1sk\u00f6r<\/strong><\/p>\n\n\n\n<p>Amennyiben a v\u00e1llalkoz\u00e1s nem tesz eleget a t\u00f6rv\u00e9ny szerinti let\u00e9tbe helyez\u00e9si vagy k\u00f6zz\u00e9t\u00e9teli k\u00f6telezetts\u00e9g\u00e9nek (ide\u00e9rtve a k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9get is), <strong>harmadik f\u00e9l is kezdem\u00e9nyezheti a c\u00e9gb\u00edr\u00f3s\u00e1g t\u00f6rv\u00e9nyess\u00e9gi fel\u00fcgyeleti elj\u00e1r\u00e1s\u00e1t<\/strong>.<\/p>\n\n\n\n<p>Fontos v\u00e1ltoz\u00e1s:<br>m\u00e1r nem sz\u00fcks\u00e9ges, hogy az elmarad\u00e1s k\u00f6zvetlen\u00fcl s\u00e9rtse a kezdem\u00e9nyez\u0151 jogos \u00e9rdek\u00e9t.<\/p>\n\n\n\n<p>Ez a gyakorlatban azt jelenti, hogy a besz\u00e1mol\u00f3k k\u00f6zz\u00e9t\u00e9tele \u00e9s a k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g teljes\u00edt\u00e9se m\u00e9g hangs\u00falyosabb megfelel\u00e9si k\u00e9rd\u00e9ss\u00e9 v\u00e1lik.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Transzfer\u00e1r-kiigaz\u00edt\u00e1s szigor\u00edt\u00e1sa<\/strong><\/p>\n\n\n\n<p>2026. janu\u00e1r 1-j\u00e9t\u0151l az ut\u00f3lagos transzfer\u00e1r-kiigaz\u00edt\u00e1sok sz\u00e1mviteli elsz\u00e1mol\u00e1sa csak akkor m\u00f3dos\u00edthatja:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>az eszk\u00f6z\u00f6k beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9t,<\/li>\n\n\n\n<li>az \u00e9rt\u00e9kes\u00edt\u00e9s nett\u00f3 \u00e1rbev\u00e9tel\u00e9t,<\/li>\n\n\n\n<li>illetve a k\u00f6lts\u00e9geket \u00e9s r\u00e1ford\u00edt\u00e1sokat,<\/li>\n<\/ul>\n\n\n\n<p>ha:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a felek a k\u00fcl\u00f6nb\u00f6zetr\u0151l meg\u00e1llapodtak, \u00c9S<\/li>\n\n\n\n<li>a kiigaz\u00edt\u00e1st legk\u00e9s\u0151bb a m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontj\u00e1ig elsz\u00e1molj\u00e1k.<\/li>\n<\/ul>\n\n\n\n<p>A c\u00e9l: a Tao tv. szerinti piaci \u00e1rkorrekci\u00f3k id\u0151ben korl\u00e1tozott \u00e9s \u00e1tl\u00e1that\u00f3 megjelen\u00edt\u00e9se a k\u00f6nyvekben.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Mikrogazd\u00e1lkod\u00f3i besz\u00e1mol\u00f3 \u00e9rt\u00e9khat\u00e1r-emel\u00e9s<\/strong><\/p>\n\n\n\n<p>2026-t\u00f3l n\u0151nek a mikrogazd\u00e1lkod\u00f3i egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3 v\u00e1laszthat\u00f3s\u00e1g\u00e1nak \u00e9rt\u00e9khat\u00e1rai:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e9rlegf\u0151\u00f6sszeg: 150 milli\u00f3 Ft \u2192 180 milli\u00f3 Ft<\/li>\n\n\n\n<li>\u00c1rbev\u00e9tel: 300 milli\u00f3 Ft \u2192 360 milli\u00f3 Ft<\/li>\n<\/ul>\n\n\n\n<p>Ez t\u00f6bb v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra teszi el\u00e9rhet\u0151v\u00e9 az egyszer\u0171bb besz\u00e1mol\u00e1si form\u00e1t, ugyanakkor korl\u00e1tozza a sz\u00e1mviteli v\u00e1laszt\u00e1si lehet\u0151s\u00e9geket.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>K\u00f6nyvvizsg\u00e1lati \u00e9rt\u00e9khat\u00e1r<\/strong><\/p>\n\n\n\n<p>A bev\u00e9teli \u00e9rt\u00e9khat\u00e1r 300 milli\u00f3 Ft-r\u00f3l 600 milli\u00f3 Ft-ra emelkedett.<br>Az \u00faj szab\u00e1lyt el\u0151sz\u00f6r a 2025-ben indul\u00f3 \u00fczleti \u00e9vr\u0151l k\u00e9sz\u00edtett besz\u00e1mol\u00f3ra kell alkalmazni (a 2023\u20132024-es adatok alapj\u00e1n).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u00c1rfolyamhaszn\u00e1lati v\u00e1ltoz\u00e1s &#8211; szigor\u00edt\u00e1s<\/strong><\/p>\n\n\n\n<p>2025. november 20-t\u00f3l az MNB vagy EKB \u00e1ltal nem jegyzett valut\u00e1k eset\u00e9ben m\u00e1r nem alkalmazhat\u00f3 az orsz\u00e1gos napilapban k\u00f6zz\u00e9tett vil\u00e1gvaluta-\u00e1rfolyam.<\/p>\n\n\n\n<p>Ilyen esetekben kiz\u00e1r\u00f3lag:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>szabadpiaci \u00e1rfolyam, vagy<\/li>\n\n\n\n<li>jegyzett deviz\u00e1ra t\u00f6rt\u00e9n\u0151 \u00e1tsz\u00e1m\u00edt\u00e1s alkalmazhat\u00f3.<\/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;\">C\u00e9gaut\u00f3ad\u00f3 2026<\/span><\/strong><\/p>\n\n\n\n<p>A c\u00e9gaut\u00f3ad\u00f3 m\u00e9rt\u00e9ke az al\u00e1bbiak szerint alakul:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Teljes\u00edtm\u00e9ny (kW)<\/strong><\/td><td><strong>\u201e0\u20134\u201d<\/strong><\/td><td><strong>\u201e6\u201310\u201d<\/strong><\/td><td><strong>\u201e5\u201d; \u201e14\u201315\u201d<\/strong><\/td><\/tr><\/thead><tbody><tr><td>0\u201350<\/td><td>38 500 Ft<\/td><td>20 000 Ft<\/td><td>17 500 Ft<\/td><\/tr><tr><td>51\u201390<\/td><td>51 000 Ft<\/td><td>25 000 Ft<\/td><td>20 000 Ft<\/td><\/tr><tr><td>91\u2013120<\/td><td>76 000 Ft<\/td><td>51 000 Ft<\/td><td>25 000 Ft<\/td><\/tr><tr><td>120 felett<\/td><td>101 000 Ft<\/td><td>76 000 Ft<\/td><td>51 000 Ft<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Fontos:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A hat\u00e1rid\u0151ben megfizetett g\u00e9pj\u00e1rm\u0171ad\u00f3 levonhat\u00f3 a c\u00e9gaut\u00f3ad\u00f3b\u00f3l.<\/li>\n\n\n\n<li>2026. december 31-ig m\u00e9g \u00e9l az \u00e1tmeneti szab\u00e1ly a hibrid j\u00e1rm\u0171vek eset\u00e9ben.<\/li>\n<\/ul>\n\n\n\n<p>Ez az \u00e1tmeneti rendelkez\u00e9s a kor\u00e1bban k\u00f6rnyezetk\u00edm\u00e9l\u0151nek min\u0151s\u00edtett \u2013 k\u00fcl\u00f6n\u00f6sen az 5P \u00e9s 5N k\u00f6rnyezetv\u00e9delmi besorol\u00e1s\u00fa \u2013 hibrid j\u00e1rm\u0171vekre vonatkozik.<\/p>\n\n\n\n<p>Az \u00e1tmeneti id\u0151szak lej\u00e1rt\u00e1t k\u00f6vet\u0151en ezek ad\u00f3z\u00e1si meg\u00edt\u00e9l\u00e9se v\u00e1ltozhat, \u00edgy a hibrid flott\u00e1val rendelkez\u0151 c\u00e9geknek \u00e9rdemes el\u0151re tervezni\u00fck.<\/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;\">G\u00e9pj\u00e1rm\u0171ad\u00f3 2026<\/span><\/strong><\/p>\n\n\n\n<p>2026-ban a g\u00e9pj\u00e1rm\u0171ad\u00f3 m\u00e9rt\u00e9ke <strong>4,3%-kal emelkedik<\/strong> az infl\u00e1ci\u00f3t k\u00f6vetve.<\/p>\n\n\n\n<p>Az ad\u00f3 alapja tov\u00e1bbra is a j\u00e1rm\u0171 teljes\u00edtm\u00e9nye (kW) \u00e9s kora.<\/p>\n\n\n\n<p>Ad\u00f3m\u00e9rt\u00e9k szem\u00e9lyg\u00e9pkocsik eset\u00e9n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0\u20133 \u00e9ves: <strong>375 Ft\/kW<\/strong><\/li>\n\n\n\n<li>4\u20137 \u00e9ves: <strong>325 Ft\/kW<\/strong><\/li>\n\n\n\n<li>8\u201311 \u00e9ves: <strong>250 Ft\/kW<\/strong><\/li>\n\n\n\n<li>12\u201315 \u00e9ves: <strong>205 Ft\/kW<\/strong><\/li>\n\n\n\n<li>16 \u00e9v felett: <strong>150 Ft\/kW<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Fizet\u00e9si hat\u00e1rid\u0151: \u00e1prilis 15.<\/strong><br>Mag\u00e1nszem\u00e9lyek r\u00e9sz\u00e9re: j\u00fanius 30-ig k\u00e9rhet\u0151 5 havi p\u00f3tl\u00e9kmentes r\u00e9szletfizet\u00e9s.<\/p>\n\n\n\n<p>Bizonyos t\u00e1rsas\u00e1gok mentess\u00e9get \u00e9lvezhetnek, de ezt k\u00fcl\u00f6n jelezni kell a NAV fel\u00e9.<\/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<\/span><\/strong><\/p>\n\n\n\n<p>A 2026-os v\u00e1ltoz\u00e1sok:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>szigorodik a besz\u00e1mol\u00e1si fegyelem,<\/li>\n\n\n\n<li>pontosabb\u00e1 v\u00e1lik a transzfer\u00e1r-elsz\u00e1mol\u00e1s,<\/li>\n\n\n\n<li>b\u0151v\u00fcl a mikrogazd\u00e1lkod\u00f3i k\u00f6r,<\/li>\n\n\n\n<li>m\u00f3dosulnak a c\u00e9gaut\u00f3ad\u00f3 m\u00e9rt\u00e9kek,<\/li>\n\n\n\n<li>infl\u00e1ci\u00f3k\u00f6vet\u0151 emel\u00e9s \u00e9rinti a g\u00e9pj\u00e1rm\u0171ad\u00f3t.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>A 2026-os v\u00e1ltoz\u00e1sok nemcsak az ad\u00f3nemeket \u00e9rintik, hanem a sz\u00e1mviteli \u00e9s megfelel\u00e9si k\u00f6rnyezetet is szigor\u00edtj\u00e1k. T\u00f6bb ter\u00fcleten n\u0151 az \u00e1tl\u00e1that\u00f3s\u00e1g \u00e9s az ellen\u0151rizhet\u0151s\u00e9g szerepe \u2013 mik\u00f6zben n\u00e9h\u00e1ny ponton egyszer\u0171s\u00edt\u00e9s is megjelenik. Az al\u00e1bbiakban \u00f6sszefoglaltuk a legfontosabb tudnival\u00f3kat. Sz\u00e1mviteli v\u00e1ltoz\u00e1sok 2026-t\u00f3l Kiterjesztett c\u00e9gb\u00edr\u00f3s\u00e1gi hat\u00e1sk\u00f6r Amennyiben a v\u00e1llalkoz\u00e1s nem tesz eleget a t\u00f6rv\u00e9ny szerinti let\u00e9tbe helyez\u00e9si vagy [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4722,"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":[48,33,31,154],"class_list":["post-4721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-adovaltozas","tag-cegautoado","tag-gepjarmuado","tag-szamvitel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sz\u00e1mvitel, c\u00e9gaut\u00f3ad\u00f3, g\u00e9pj\u00e1rm\u0171ad\u00f3 2026 \u2013 szigor\u00edt\u00e1sok \u00e9s pontos\u00edt\u00e1sok - 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\/szamvitel-cegautoado-gepjarmuado-2026-szigoritasok-es-pontositasok\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sz\u00e1mvitel, c\u00e9gaut\u00f3ad\u00f3, g\u00e9pj\u00e1rm\u0171ad\u00f3 2026 \u2013 szigor\u00edt\u00e1sok \u00e9s pontos\u00edt\u00e1sok - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"A 2026-os v\u00e1ltoz\u00e1sok nemcsak az ad\u00f3nemeket \u00e9rintik, hanem a sz\u00e1mviteli \u00e9s megfelel\u00e9si k\u00f6rnyezetet is szigor\u00edtj\u00e1k. 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