{"id":14107,"date":"2025-10-17T12:06:35","date_gmt":"2025-10-17T12:06:35","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=14107"},"modified":"2025-10-17T12:59:27","modified_gmt":"2025-10-17T12:59:27","slug":"globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata","title":{"rendered":"Global Minimum Tax Updates: draft 24GLBADO return and GloBE data-exchange bill published"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"14107\" class=\"elementor elementor-14107\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f089b8 e-flex e-con-boxed e-con e-parent\" data-id=\"2f089b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d881049 e-con-full e-flex e-con e-child\" data-id=\"d881049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6e7b6b elementor-widget elementor-widget-text-editor\" data-id=\"a6e7b6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In <a href=\"https:\/\/icteuropa.hu\/en\/kozeleg-a-globalis-minimumado-eloleg-bevallasanak-hatarideje\/\">our previous blog post<\/a> we summarized what Hungarian group members need to prepare for in relation to their 2024 global minimum tax (GloBE) obligations. Two important updates have now arrived: the Hungarian Tax Authority (NAV) has published the <a href=\"https:\/\/nav.gov.hu\/nyomtatvanyok\/letoltesek_egyeb\/nyomtatvanytervezetek\/Elerheto_a_globalis_minimum-adoszintet_biztosito_elismert_belfoldi_kiegeszitoado-eloleg_bevallasara_szolgalo_24GLBADO_nyomtatvany_tervezete\">draft of form 24GLBADO<\/a> for filing the advance payment of the Qualified Domestic Minimum Top-up Tax (QDMTT), and a bill has been submitted to Parliament under number T\/12802 concerning, among other things, reporting and automatic exchange of information related to the GloBE top-up tax. Below we summarize the key points regarding the draft return and the bill.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87b172e e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"87b172e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c943d1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2c943d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>NAV has not yet released the dedicated form. Based on prior experience with the GLOBE registration form, we expect it to be available exclusively on the ONYA (Online Form-Filling Application) platform. The legislation suggests the return will likely require only the amount of the advance (it is equal to the amount of qualified domestic top-up tax expected to be payable for the tax year), without detailed group information or a full top-up calculation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-478019d elementor-widget elementor-widget-button\" data-id=\"478019d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00c9rdekel egy d\u00edjmentes konzult\u00e1ci\u00f3!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fe24a0 elementor-widget elementor-widget-text-editor\" data-id=\"3fe24a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>Brief recap and key deadlines<\/strong><\/h5><p>Hungarian members of multinational enterprise (MNE) groups must file their first GloBE-based QDMTT advance return and pay the advance to NAV in 2025. This must be completed by the 20th day of the 11th month following the tax year, i.e. by 20 November 2025 for calendar-year taxpayers.<\/p><p>At the domestic group level, the return providing data related to the top-up tax must be submitted to NAV within 15 months from the last day of the tax year (or 18 months for the first tax year in which the GloBE rules apply). For the 2024 calendar year, this means 30 June 2026.<\/p><p>On 14 April 2025, the Council of the European Union adopted the DAC9 directive, which introduces a standardized reporting template and new rules on automatic exchange of information to facilitate GloBE top-up tax reporting and related information exchange between tax authorities. The purpose of the bill is to transpose this directive into Hungarian law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4da518 e-con-full e-flex e-con e-child\" data-id=\"b4da518\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32a767e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"32a767e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Would you like to avoid GloBE declaration errors and fines?<\/strong><\/p><p>A poorly interpreted rule can mean a risk of up to 10 million. Leave the preparation of advance payments and data reporting to our experts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11823ff elementor-widget elementor-widget-button\" data-id=\"11823ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I'd like a consultation!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39f24882 e-flex e-con-boxed e-con e-parent\" data-id=\"39f24882\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1668f90 elementor-widget elementor-widget-text-editor\" data-id=\"1668f90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>General information on the 24GLBADO return<\/strong><\/h5><p>The return may be filed either by the domestic group entity itself or by a designated local entity acting on its behalf. It can be filed in three currencies: in addition to HUF, EUR or USD may be chosen. If HUF is selected, monetary amounts must be reported rounded to the nearest thousand forints. If EUR or USD is selected, amounts must be rounded to the nearest whole number. The general rules of rounding apply.<\/p><p>NAV has set up separate bank account numbers for payment of the GloBE top-up tax by currency:<\/p><ul><li>HUF: 10032000-01076019-09060018, tax type code: 422<\/li><li>EUR: 10032000-01076019-09060025, tax type code: 496<\/li><li>USD: 10032000-01076019-09060032, tax type code: 497<\/li><\/ul><p>The return will be available via the Online Form-Filling Application (ONYA). The main sections of the return are:<\/p><ul><li>Identification data,<\/li><li>Taxpayer details,<\/li><li>Case handler\u2019s details,<\/li><li>Characteristics of the return (filing period; type of return: original or correction; filer: domestic group member or designated local entity acting on behalf of all domestic group members),<\/li><li>Ultimate parent entity (entities) details,<\/li><li>Aggregated data on QDMTT advance (amount and number of taxpayers),<\/li><li>Group members\u2019 details, advance payment obligations and declarations.<\/li><\/ul><p>Where an exemption (e.g., Safe Harbour), an exception (the de minimis rule), or an exclusion applies (first five years of an MNE group\u2019s initial international activity, or first five years of a large domestic group\u2019s liability), the field for the QDMTT advance payable by the group member must show zero, and the code for the applicable relief must be indicated in the declaration field.<\/p><p>If one or more designated group members bear the advance payment obligation, any group member not required to pay must enter zero in its QDMTT advance field and indicate in the declaration the appropriate code stating that another group member bears the payment obligation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5dcd9 elementor-widget elementor-widget-text-editor\" data-id=\"5b5dcd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>GloBE-related data reporting and automatic exchange of information<\/strong><\/h5><p>It is important to note that the content of bill T\/12802, which implements DAC9, may still change during the legislative process. Nevertheless, the main direction is clear: standardized electronic filing and broad automatic information exchange will be introduced for GloBE top-up tax purposes. GloBE data must be filed electronically using the NAV-prescribed form; its detailed data content will be set by ministerial decree, while the bill defines the core data elements.<\/p><p>Under automatic exchange of information, NAV will transmit relevant data from the GloBE top-up tax return to the affected jurisdictions. As a rule, NAV will complete the exchange within 3 months from the filing deadline (or from the actual filing date in case of late filing). As a transitional rule, for the first reportable tax year (i.e., tax years beginning after 31 December 2023), NAV will transmit the data within 6 months to the relevant jurisdictions. Furthermore, NAV will first perform such data exchange after 1 December 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed299de e-con-full e-flex e-con e-child\" data-id=\"ed299de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d86007d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d86007d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Don't leave it to the last minute:<\/strong> Check whether your company complies with GloBE rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7794108 elementor-widget elementor-widget-button\" data-id=\"7794108\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I would like a preliminary compliance check!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ba78d5 elementor-widget elementor-widget-text-editor\" data-id=\"7ba78d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\"><strong>The structure of the GloBE top-up tax data reporting will be as follows:<\/strong><\/h5><ol><li>Information on the Multinational Enterprise Group<ul><li>Identification of the reporting group member<\/li><li>General information on the MNE Group<ul><li>The MNE Group and the tax year covered by the report<\/li><li>General accounting information on the MNE Group<\/li><\/ul><\/li><li>Organizational structure<ul><li>Ultimate parent entity<\/li><li>Group entities other than the UPE and members of joint venture groups<\/li><li>Changes in the corporate structure during the tax year covered by the report<\/li><\/ul><\/li><li>High-level summary of the information<\/li><\/ul><\/li><\/ol><ol start=\"2\"><li>Jurisdiction-specific exemptions and exclusions<ul><li>Jurisdiction characteristics<\/li><li>Elections applicable for the jurisdiction (reduction of the top-up tax to 0%)<ul><li>Jurisdictional exemption election<\/li><li>Election of the de minimis exclusion (exception from the top-up tax)<\/li><\/ul><\/li><li>MNE Group in the initial phase of its international activity (if relevant)<\/li><\/ul><\/li><\/ol><ol start=\"3\"><li>Calculations<ul><li>Jurisdiction characteristics<\/li><li>Effective tax rate (ETR) calculation<ul><li>Effective tax rate<\/li><li>Jurisdiction-level calculations relating to deferred tax accounting<\/li><li>Elections applied for the jurisdiction (if any)<\/li><li>Entity-level calculations<\/li><\/ul><\/li><li>Top-up tax calculation<ul><li>Top-up tax<\/li><li>Calculation of the substance-based income exclusion (where applicable)<\/li><li>Top-up tax surplus<\/li><li>Qualified Domestic Minimum Top-up Tax (QDMTT)<\/li><\/ul><\/li><li>Allocation and attribution of the top-up tax (if relevant)<ul><li>Application of the Income Inclusion Rule (IIR) for the jurisdiction<\/li><li>Total top-up tax under the Undertaxed Payments Rule (UTPR) for the jurisdiction<\/li><li>Attribution of the top-up tax under the UTPR<\/li><\/ul><\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a78e40 elementor-widget elementor-widget-text-editor\" data-id=\"4a78e40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 style=\"text-align: left;\">Why involve an expert?<strong style=\"font-size: 16px;\">\u00a0<\/strong><\/h5><p>As a general rule, every subject to GloBE taxpayer must file the 24GLBADO return by 20 November 2025, regardless of whether an exemption is claimed or no actual top-up tax liability arises. Failure to file, late filing, or incorrect filing may result in a default penalty of up to HUF 10 million (unless the taxpayer can demonstrate that it acted as could reasonably be expected under the circumstances). It is therefore advisable to devote particular attention - and do so in due time - to exemption assessments, the ETR calculation, and the QDMTT computation. The GloBE framework diverges significantly from familiar Hungarian corporate tax practices, and even minor oversights can create serious risks, so seeking expert support for the advance return filing is recommended.<\/p><p style=\"text-align: right;\"><strong>This blog post was written by<\/strong>J\u00f3zsef Vizer, Lead Tax Advisor at ICT Business Advisory Zrt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-274e973 e-con-full e-flex e-con e-child\" data-id=\"274e973\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc22c5f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dc22c5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Don't wait until the last minute! <br \/><\/strong>Book a consultation now to prepare for the November 2025 deadline.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-060be7f elementor-widget elementor-widget-button\" data-id=\"060be7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I'd like to avoid risks!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4a6ee elementor-widget elementor-widget-text-editor\" data-id=\"4f4a6ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>Legal statement<\/i><\/p>\n<p><i>This article is for informational purposes only and does not constitute tax advice. Before making any specific decisions, please seek personalized advice from our experts.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88d3160 e-flex e-con-boxed e-con e-parent\" data-id=\"88d3160\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Kor\u00e1bbi blog bejegyz\u00e9s\u00fcnkben \u00f6sszefoglaltuk, mire kell k\u00e9sz\u00fclni\u00fck a magyar csoporttagoknak 2024. \u00e9vi glob\u00e1lis minimumad\u00f3 (GloBE) k\u00f6telezetts\u00e9g\u00fck kapcs\u00e1n. Most k\u00e9t fontos \u00fajdons\u00e1g \u00e9rkezett: a NAV k\u00f6zz\u00e9tette az elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3 el\u0151leg bevall\u00e1s\u00e1ra szolg\u00e1l\u00f3 24GLBADO nyomtatv\u00e1ny tervezet\u00e9t \u00e9s az Orsz\u00e1ggy\u0171l\u00e9s el\u00e9 beny\u00fajt\u00e1sa ker\u00fclt a t\u00f6bbek k\u00f6z\u00f6tt a GloBE kieg\u00e9sz\u00edt\u0151 ad\u00f3val kapcsolatos adatszolg\u00e1ltat\u00e1sr\u00f3l \u00e9s automatikus adatcser\u00e9r\u0151l sz\u00f3l\u00f3 T\/12802 t\u00f6rv\u00e9nyjavaslat. Al\u00e1bbiakban \u00f6sszefoglaljuk a legfontosabb tudnival\u00f3kat a bevall\u00e1stervezetr\u0151l, valamint a t\u00f6rv\u00e9nyjavaslatr\u00f3l.<\/p>","protected":false},"author":3,"featured_media":14125,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-14107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata - ICTEuropa<\/title>\n<meta name=\"description\" content=\"Megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE adatcsere t\u00f6rv\u00e9nyjavaslat. \u00d6sszefoglaltuk a f\u0151 hat\u00e1rid\u0151ket \u00e9s teend\u0151ket 2025-re.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe\u2011adatcsere-torvenyjavaslata\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata - ICTEuropa\" \/>\n<meta property=\"og:description\" content=\"Megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE adatcsere t\u00f6rv\u00e9nyjavaslat. \u00d6sszefoglaltuk a f\u0151 hat\u00e1rid\u0151ket \u00e9s teend\u0151ket 2025-re.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/icteuropa.hu\/en\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe\u2011adatcsere-torvenyjavaslata\/\" \/>\n<meta property=\"og:site_name\" content=\"ICTEuropa\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-17T12:06:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-17T12:59:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/10\/thumbnail-blog_post-Globe-2025-10-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"682\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Marketing ICT\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marketing ICT\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/\"},\"author\":{\"name\":\"Marketing ICT\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/8e730aade2f431e9a59245390c5e07c7\"},\"headline\":\"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata\",\"datePublished\":\"2025-10-17T12:06:35+00:00\",\"dateModified\":\"2025-10-17T12:59:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/\"},\"wordCount\":1710,\"publisher\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/thumbnail-blog_post-Globe-2025-10-2.png\",\"articleSection\":[\"Ad\u00f3tan\u00e1csad\u00e1s\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/\",\"name\":\"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata - ICTEuropa\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/thumbnail-blog_post-Globe-2025-10-2.png\",\"datePublished\":\"2025-10-17T12:06:35+00:00\",\"dateModified\":\"2025-10-17T12:59:27+00:00\",\"description\":\"Megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE adatcsere t\u00f6rv\u00e9nyjavaslat. \u00d6sszefoglaltuk a f\u0151 hat\u00e1rid\u0151ket \u00e9s teend\u0151ket 2025-re.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/#primaryimage\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/thumbnail-blog_post-Globe-2025-10-2.png\",\"contentUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/thumbnail-blog_post-Globe-2025-10-2.png\",\"width\":1024,\"height\":682},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/icteuropa.hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#website\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/\",\"name\":\"ICTEuropa\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/icteuropa.hu\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\",\"name\":\"ICTEuropa\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo-nav-anim.gif\",\"contentUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo-nav-anim.gif\",\"width\":980,\"height\":120,\"caption\":\"ICTEuropa\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/8e730aade2f431e9a59245390c5e07c7\",\"name\":\"Marketing ICT\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/en\\\/author\\\/marketingicteuropa\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata - ICTEuropa","description":"Megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE adatcsere t\u00f6rv\u00e9nyjavaslat. \u00d6sszefoglaltuk a f\u0151 hat\u00e1rid\u0151ket \u00e9s teend\u0151ket 2025-re.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/icteuropa.hu\/en\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe\u2011adatcsere-torvenyjavaslata\/","og_locale":"en_US","og_type":"article","og_title":"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata - ICTEuropa","og_description":"Megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE adatcsere t\u00f6rv\u00e9nyjavaslat. \u00d6sszefoglaltuk a f\u0151 hat\u00e1rid\u0151ket \u00e9s teend\u0151ket 2025-re.","og_url":"https:\/\/icteuropa.hu\/en\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe\u2011adatcsere-torvenyjavaslata\/","og_site_name":"ICTEuropa","article_published_time":"2025-10-17T12:06:35+00:00","article_modified_time":"2025-10-17T12:59:27+00:00","og_image":[{"width":1024,"height":682,"url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/10\/thumbnail-blog_post-Globe-2025-10-2.png","type":"image\/png"}],"author":"Marketing ICT","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Marketing ICT","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/#article","isPartOf":{"@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/"},"author":{"name":"Marketing ICT","@id":"https:\/\/icteuropa.hu\/#\/schema\/person\/8e730aade2f431e9a59245390c5e07c7"},"headline":"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata","datePublished":"2025-10-17T12:06:35+00:00","dateModified":"2025-10-17T12:59:27+00:00","mainEntityOfPage":{"@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/"},"wordCount":1710,"publisher":{"@id":"https:\/\/icteuropa.hu\/#organization"},"image":{"@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/#primaryimage"},"thumbnailUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/10\/thumbnail-blog_post-Globe-2025-10-2.png","articleSection":["Ad\u00f3tan\u00e1csad\u00e1s"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/","url":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/","name":"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata - ICTEuropa","isPartOf":{"@id":"https:\/\/icteuropa.hu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/#primaryimage"},"image":{"@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/#primaryimage"},"thumbnailUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/10\/thumbnail-blog_post-Globe-2025-10-2.png","datePublished":"2025-10-17T12:06:35+00:00","dateModified":"2025-10-17T12:59:27+00:00","description":"Megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE adatcsere t\u00f6rv\u00e9nyjavaslat. \u00d6sszefoglaltuk a f\u0151 hat\u00e1rid\u0151ket \u00e9s teend\u0151ket 2025-re.","breadcrumb":{"@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/#primaryimage","url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/10\/thumbnail-blog_post-Globe-2025-10-2.png","contentUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2025\/10\/thumbnail-blog_post-Globe-2025-10-2.png","width":1024,"height":682},{"@type":"BreadcrumbList","@id":"https:\/\/icteuropa.hu\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/icteuropa.hu\/"},{"@type":"ListItem","position":2,"name":"Glob\u00e1lis minimumad\u00f3 \u00fajdons\u00e1gok: megjelent a 24GLBADO bevall\u00e1stervezet \u00e9s a GloBE\u2011adatcsere t\u00f6rv\u00e9nyjavaslata"}]},{"@type":"WebSite","@id":"https:\/\/icteuropa.hu\/#website","url":"https:\/\/icteuropa.hu\/","name":"ICTEuropa","description":"","publisher":{"@id":"https:\/\/icteuropa.hu\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/icteuropa.hu\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/icteuropa.hu\/#organization","name":"ICTEuropa","url":"https:\/\/icteuropa.hu\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/icteuropa.hu\/#\/schema\/logo\/image\/","url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2024\/04\/logo-nav-anim.gif","contentUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2024\/04\/logo-nav-anim.gif","width":980,"height":120,"caption":"ICTEuropa"},"image":{"@id":"https:\/\/icteuropa.hu\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/icteuropa.hu\/#\/schema\/person\/8e730aade2f431e9a59245390c5e07c7","name":"Marketing ICT","url":"https:\/\/icteuropa.hu\/en\/author\/marketingicteuropa\/"}]}},"_links":{"self":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/14107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/comments?post=14107"}],"version-history":[{"count":23,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/14107\/revisions"}],"predecessor-version":[{"id":14132,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/14107\/revisions\/14132"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/media\/14125"}],"wp:attachment":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/media?parent=14107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/categories?post=14107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/tags?post=14107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}