{"id":14895,"date":"2026-02-06T16:20:42","date_gmt":"2026-02-06T16:20:42","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=14895"},"modified":"2026-02-06T16:38:07","modified_gmt":"2026-02-06T16:38:07","slug":"ettermi-reprezentacio-es-palinka-juttatas-uj-adomentessegek-2026-tol-gyakorlati-peldakkal","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/adomentes-ettermi-reprezentacio","title":{"rendered":"\u00c9ttermi reprezent\u00e1ci\u00f3 \u00e9s p\u00e1linka-juttat\u00e1s: \u00faj ad\u00f3mentess\u00e9gek 2026-t\u00f3l, gyakorlati p\u00e9ld\u00e1kkal"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"14895\" class=\"elementor elementor-14895\" 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><span style=\"font-weight: 400;\">A <\/span><b>Korm\u00e1ny 10\/2026. (I. 30.) Korm. rendelete<\/b><span style=\"font-weight: 400;\"> az \u00e9ttermek versenyk\u00e9pess\u00e9g\u00e9nek jav\u00edt\u00e1s\u00e1t c\u00e9lz\u00f3 int\u00e9zked\u00e9scsomag r\u00e9szek\u00e9nt k\u00e9t, a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra azonnal hasznos\u00edthat\u00f3 ad\u00f3k\u00f6nny\u00edt\u00e9st vezet be:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az <\/span><b>\u00e9ttermi reprezent\u00e1ci\u00f3<\/b><span style=\"font-weight: 400;\"> meghat\u00e1rozott \u00e9rt\u00e9khat\u00e1rig k\u00f6ztehermentess\u00e9 v\u00e1lik;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">bizonyos felt\u00e9telekkel a <\/span><b>p\u00e1linka juttat\u00e1sa is ad\u00f3mentes<\/b><\/li><\/ul>\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-c465d6f elementor-widget elementor-widget-heading\" data-id=\"c465d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9ttermi reprezent\u00e1ci\u00f3: ad\u00f3mentess\u00e9g 1% \/ 100 milli\u00f3 Ft plafonig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-170aaae elementor-widget elementor-widget-text-editor\" data-id=\"170aaae\" 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><span style=\"font-weight: 400;\">A rendelet alapj\u00e1n az Szja tv. \u00e9s a Szocho tv. \u00e1ltal\u00e1nos szab\u00e1lyait\u00f3l elt\u00e9r\u0151en <\/span><b>ad\u00f3mentes<\/b><span style=\"font-weight: 400;\"> az \u00e9tteremben ny\u00fajtott vend\u00e9gl\u00e1t\u00e1s (\u00e9tel, ital) form\u00e1j\u00e1ban adott <\/span><b>reprezent\u00e1ci\u00f3s juttat\u00e1s<\/b><span style=\"font-weight: 400;\"> alapj\u00e1n meghat\u00e1rozott j\u00f6vedelem azon r\u00e9sze, amely az ad\u00f3\u00e9vben elsz\u00e1molt <\/span><b>\u00e9ves \u00f6sszes bev\u00e9tel 1%-\u00e1t<\/b><span style=\"font-weight: 400;\">, de legfeljebb <\/span><b>100 milli\u00f3 forintot<\/b><span style=\"font-weight: 400;\"> nem halad meg.<\/span><\/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-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<div class=\"elementor-element elementor-element-a953757 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"a953757\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-802dc24 e-con-full e-flex e-con e-child\" data-id=\"802dc24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee241f8 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ee241f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><strong>Egy rosszul meg\u00edt\u00e9lt szerz\u0151d\u00e9sn\u00e9l a bizony\u00edt\u00e1s a KKV-n m\u00falhat.\u201d<\/strong><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04b69ad elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"04b69ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9rdemes el\u0151re tiszt\u00e1zni, milyen jogok illetik meg.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45e82dc elementor-widget elementor-widget-text-editor\" data-id=\"45e82dc\" 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>K\u00e9rjen szak\u00e9rt\u0151i \u00e9rtelmez\u00e9st a saj\u00e1t szerz\u0151d\u00e9seire.<\/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-f022651 elementor-mobile-align-justify elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"f022651\" 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 free 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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39937b1 elementor-widget elementor-widget-heading\" data-id=\"39937b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mit jelent jogilag az \u201e\u00e9tterem\u201d?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\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<p><span style=\"font-weight: 400;\">\u00c9ttermek alatt kiz\u00e1r\u00f3lag azokat a vend\u00e9gl\u00e1t\u00f3helyeket kell \u00e9rteni, amelyeket a helyi kereskedelmi hat\u00f3s\u00e1g a <\/span><b>210\/2009. (IX. 29.) Korm. rendelet 4. sz\u00e1m\u00fa mell\u00e9klet 1. pontja<\/b><span style=\"font-weight: 400;\"> szerinti \u00fczlett\u00edpusk\u00e9nt tart nyilv\u00e1n.<\/span><\/p><p><span style=\"font-weight: 400;\">Ennek gyakorlati k\u00f6vetkezm\u00e9nye, hogy az ad\u00f3mentess\u00e9g nem alkalmazhat\u00f3 b\u00fcf\u00e9ben, k\u00e1v\u00e9z\u00f3ban, cukr\u00e1szd\u00e1ban, b\u00e1rban, kocsm\u00e1ban vagy gyors\u00e9tteremben t\u00f6rt\u00e9n\u0151 fogyaszt\u00e1sra, m\u00e9g akkor sem, ha az adott hely szolg\u00e1ltat\u00e1sai egy\u00e9bk\u00e9nt \u00e9tteremszer\u0171ek.<\/span><\/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-72846c7 elementor-widget elementor-widget-heading\" data-id=\"72846c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reprezent\u00e1ci\u00f3 n\u00e9lk\u00fcl nincs mentess\u00e9g<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27dec70 elementor-widget elementor-widget-text-editor\" data-id=\"27dec70\" 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><span style=\"font-weight: 400;\">Az ad\u00f3mentess\u00e9g <\/span><b>kiz\u00e1r\u00f3lag reprezent\u00e1ci\u00f3s juttat\u00e1sn\u00e1l<\/b><span style=\"font-weight: 400;\"> alkalmazhat\u00f3. A reprezent\u00e1ci\u00f3 fogalm\u00e1t az Szja tv. 3. \u00a7 26. pontja hat\u00e1rozza meg, amely szerint reprezent\u00e1ci\u00f3nak min\u0151s\u00fcl a juttat\u00f3 tev\u00e9kenys\u00e9g\u00e9vel \u00f6sszef\u00fcgg\u0151 \u00fczleti, hivatali, szakmai, diplom\u00e1ciai vagy hit\u00e9leti rendezv\u00e9ny, esem\u00e9ny keret\u00e9ben, tov\u00e1bb\u00e1 \u00e1llami vagy egyh\u00e1zi \u00fcnnepek alkalm\u00e1val ny\u00fajtott vend\u00e9gl\u00e1t\u00e1s (\u00e9tel, ital), valamint az ezekhez kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sok (utaz\u00e1s, sz\u00e1ll\u00e1s, szabadid\u0151program stb.).<\/span><\/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-c062393 elementor-widget elementor-widget-heading\" data-id=\"c062393\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Gyakorlati p\u00e9ld\u00e1k az \u00e9ttermi reprezent\u00e1ci\u00f3 meg\u00edt\u00e9l\u00e9s\u00e9hez<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d510167 elementor-widget elementor-widget-text-editor\" data-id=\"d510167\" 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>Az al\u00e1bbi p\u00e9ld\u00e1k ir\u00e1nymutat\u00e1st adnak arra, hogy a gyakorlatban mikor alkalmazhat\u00f3 az \u00e9ttermi reprezent\u00e1ci\u00f3 ad\u00f3mentess\u00e9ge, \u00e9s mikor nem.<\/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-1adcf50 elementor-widget elementor-widget-heading\" data-id=\"1adcf50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Megfelel a felt\u00e9teleknek<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fe7064 elementor-widget elementor-widget-text-editor\" data-id=\"7fe7064\" 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><b>Az ad\u00f3mentess\u00e9g jellemz\u0151en alkalmazhat\u00f3 az al\u00e1bbi esetekben:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00fczleti partnerrel folytatott t\u00e1rgyal\u00e1shoz kapcsol\u00f3d\u00f3, nyilv\u00e1ntart\u00e1sba vett \u00e9tteremben biztos\u00edtott eb\u00e9d vagy vacsora;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">szakmai konferenci\u00e1hoz, \u00fczleti bemutat\u00f3hoz vagy hivatalos \u00fczleti esem\u00e9nyhez kapcsol\u00f3d\u00f3 \u00e9ttermi vend\u00e9gl\u00e1t\u00e1s;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">igazgat\u00f3s\u00e1gi vagy fel\u00fcgyel\u0151bizotts\u00e1gi \u00fcl\u00e9shez kapcsol\u00f3d\u00f3, dokument\u00e1lt szakmai program melletti \u00e9tkez\u00e9s;<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Ezekben az esetekben a vend\u00e9gl\u00e1t\u00e1s egy\u00e9rtelm\u0171en a juttat\u00f3 tev\u00e9kenys\u00e9g\u00e9hez kapcsol\u00f3dik, \u00e9s megfelel a szem\u00e9lyi j\u00f6vedelemad\u00f3 t\u00f6rv\u00e9ny szerinti reprezent\u00e1ci\u00f3 fogalm\u00e1nak.<\/span><\/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-6f82755 elementor-widget elementor-widget-heading\" data-id=\"6f82755\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Nem felel meg a felt\u00e9teleknek<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-684c712 elementor-widget elementor-widget-text-editor\" data-id=\"684c712\" 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 style=\"text-align: left;\"><b>Nem alkalmazhat\u00f3 az ad\u00f3mentess\u00e9g k\u00fcl\u00f6n\u00f6sen az al\u00e1bbi esetekben:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">c\u00e9ges csapat\u00e9p\u00edt\u0151 vagy inform\u00e1lis bels\u0151 rendezv\u00e9ny keret\u00e9ben biztos\u00edtott \u00e9ttermi fogyaszt\u00e1s, ha annak nincs \u00e9rdemi szakmai tartalma;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">munkav\u00e1llal\u00f3k rendszeres vagy alkalmi \u00e9tkeztet\u00e9se, m\u00e9g akkor sem, ha az \u00e9tteremben t\u00f6rt\u00e9nik;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mag\u00e1njelleg\u0171 esem\u00e9nyhez (pl. sz\u00fclet\u00e9snap, \u00e9vfordul\u00f3) kapcsol\u00f3d\u00f3 vend\u00e9gl\u00e1t\u00e1s;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">b\u00fcf\u00e9ben, k\u00e1v\u00e9z\u00f3ban, cukr\u00e1szd\u00e1ban, b\u00e1rban vagy kocsm\u00e1ban (azaz nem a korm\u00e1nyrendelet 4. sz\u00e1m\u00fa mell\u00e9klet 1. pontja szerinti \u00e9tterem \u00fczlett\u00edpusban) t\u00f6rt\u00e9n\u0151 fogyaszt\u00e1s;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">gyors\u00e9tteremben t\u00f6rt\u00e9n\u0151 helysz\u00edni fogyaszt\u00e1s, mivel a jogszab\u00e1ly a gyors\u00e9ttermet \u00f6n\u00e1ll\u00f3 vend\u00e9gl\u00e1t\u00f3hely-\u00fczlett\u00edpusk\u00e9nt hat\u00e1rozza meg, amely nem azonos az \u201e\u00e9tterem\u201d kateg\u00f3ri\u00e1val;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">h\u00e1zhozsz\u00e1ll\u00edt\u00e1ssal rendelt \u00e9tkez\u00e9s, tekintettel arra, hogy a vend\u00e9gl\u00e1t\u00e1s nem \u00e9tteremben val\u00f3sul meg.<\/span><\/li><\/ul>\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-c877e27 elementor-widget elementor-widget-heading\" data-id=\"c877e27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mikort\u00f3l alkalmazhat\u00f3k az \u00faj szab\u00e1lyok?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0b68ab elementor-widget elementor-widget-text-editor\" data-id=\"b0b68ab\" 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><span style=\"font-weight: 400;\">Az \u00e9ttermi reprezent\u00e1ci\u00f3 ad\u00f3mentess\u00e9ge <\/span><b>a 2025. december 31-\u00e9t k\u00f6vet\u0151en kezd\u0151d\u0151 ad\u00f3\u00e9vben<\/b><span style=\"font-weight: 400;\">, \u00e9s a <\/span><b>2025. december 31. ut\u00e1n megval\u00f3sul\u00f3<\/b><span style=\"font-weight: 400;\"> vend\u00e9gl\u00e1t\u00e1sra alkalmazhat\u00f3.<\/span><\/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-8f66fd9 elementor-widget elementor-widget-heading\" data-id=\"8f66fd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">P\u00e1linka: ad\u00f3mentess\u00e9g \u2013 \u00e9s nem felt\u00e9tel a reprezent\u00e1ci\u00f3s c\u00e9l<\/h2>\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<p><span style=\"font-weight: 400;\">A Korm\u00e1ny 10\/2026. (I. 30.) Korm. rendelete alapj\u00e1n ad\u00f3mentes a juttat\u00f3 \u00e1ltal juttatott p\u00e1linka, amennyiben az reprezent\u00e1ci\u00f3s\u00a0<\/span><b>vagy nem reprezent\u00e1ci\u00f3s<\/b><span style=\"font-weight: 400;\">\u00a0c\u00e9l\u00fa vend\u00e9gl\u00e1t\u00e1s keret\u00e9ben, tov\u00e1bb\u00e1 \u00fczleti aj\u00e1nd\u00e9kk\u00e9nt vagy csek\u00e9ly \u00e9rt\u00e9k\u0171 aj\u00e1nd\u00e9kk\u00e9nt ker\u00fcl \u00e1tad\u00e1sra.\u00a0<\/span><b>A jogszab\u00e1ly kifejezetten nem teszi felt\u00e9tell\u00e9 a reprezent\u00e1ci\u00f3s c\u00e9lt<\/b><span style=\"font-weight: 400;\">, \u00edgy az ad\u00f3mentess\u00e9g nem kiz\u00e1r\u00f3lag reprezent\u00e1ci\u00f3s esem\u00e9nyekhez kapcsol\u00f3dhat. Az ad\u00f3mentess\u00e9g felt\u00e9tele, hogy a juttat\u00f3 az ilyen c\u00e9lb\u00f3l beszerzett p\u00e1link\u00e1r\u00f3l olyan nyilv\u00e1ntart\u00e1st vezessen, amelyb\u0151l egy\u00e9rtelm\u0171en meg\u00e1llap\u00edthat\u00f3 a beszerz\u00e9s forr\u00e1sa \u00e9s a term\u00e9k felhaszn\u00e1l\u00e1s\u00e1nak m\u00f3dja.<\/span><\/p><p><span style=\"font-weight: 400;\">A p\u00e1link\u00e1ra vonatkoz\u00f3 ad\u00f3mentess\u00e9g nem k\u00f6t\u0151dik az \u201e\u00e9ttermi vend\u00e9gl\u00e1t\u00e1s\u201d fogalm\u00e1hoz, nem esik az \u00e9ves 1%-os, illetve 100 milli\u00f3 forintos reprezent\u00e1ci\u00f3s \u00e9rt\u00e9khat\u00e1r al\u00e1, \u00e9s sz\u00e9lesebb k\u00f6r\u0171, mint az \u00e9ttermi reprezent\u00e1ci\u00f3ra vonatkoz\u00f3 kedvezm\u00e9ny.<\/span><\/p><p style=\"text-align: left;\"><span style=\"font-weight: 400;\">A rendelet alkalmaz\u00e1s\u00e1ban p\u00e1link\u00e1nak a\u00a0<\/span><b>j\u00f6ved\u00e9ki ad\u00f3r\u00f3l sz\u00f3l\u00f3 2016. \u00e9vi LXVIII. t\u00f6rv\u00e9ny 3. \u00a7 (1) bekezd\u00e9s 4. pontja szerinti<\/b><span style=\"font-weight: 400;\">, ad\u00f3rakt\u00e1rban el\u0151\u00e1ll\u00edtott, p\u00e1linkaz\u00e1rjeggyel ell\u00e1tott alkoholterm\u00e9k min\u0151s\u00fcl.<br \/><\/span><\/p><p style=\"text-align: right;\"><span style=\"font-weight: 400;\"><br \/><strong>Author:<\/strong> dr. Zsidi Roland, vezet\u0151 \u00fcgyv\u00e9d &#8211; Termel &amp; Zsidi \u00dcgyv\u00e9di Iroda<\/span><\/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-f53e05d e-con-full e-flex e-con e-child\" data-id=\"f53e05d\" 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-0199e3f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0199e3f\" 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>Amennyiben k\u00e9rd\u00e9se van \u00edrjon nek\u00fcnk!<\/strong><\/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-b73fda8 elementor-widget elementor-widget-button\" data-id=\"b73fda8\" 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 free 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<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>Jogi nyilatkozat:<\/i><\/p>\n<p><i>Jelen \u00edr\u00e1s t\u00e1j\u00e9koztat\u00f3 jelleg\u0171, nem min\u0151s\u00fcl tan\u00e1csad\u00e1snak. Konkr\u00e9t d\u00f6nt\u00e9s el\u0151tt k\u00e9rje szak\u00e9rt\u0151nk szem\u00e9lyre szabott v\u00e9lem\u00e9ny\u00e9t.<\/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>A Korm\u00e1ny 10\/2026. (I. 30.) Korm. rendelete az \u00e9ttermek versenyk\u00e9pess\u00e9g\u00e9nek jav\u00edt\u00e1s\u00e1t c\u00e9lz\u00f3 int\u00e9zked\u00e9scsomag r\u00e9szek\u00e9nt k\u00e9t, a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra azonnal hasznos\u00edthat\u00f3 ad\u00f3k\u00f6nny\u00edt\u00e9st vezet be:<\/p>","protected":false},"author":3,"featured_media":14907,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-14895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jogi-tanacsadas"],"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>\u00c9ttermi reprezent\u00e1ci\u00f3 ad\u00f3mentesen 2026-t\u00f3l, gyakorlati p\u00e9ld\u00e1kkal<\/title>\n<meta name=\"description\" content=\"Mikor sz\u00e1molhat\u00f3 el ad\u00f3mentesen az \u00e9ttermi reprezent\u00e1ci\u00f3? 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