{"id":18733,"date":"2026-06-05T10:24:26","date_gmt":"2026-06-05T10:24:26","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=18733"},"modified":"2026-06-05T12:19:24","modified_gmt":"2026-06-05T12:19:24","slug":"kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/","title":{"rendered":"K\u00f6zelg\u0151 glob\u00e1lis minimumad\u00f3-hat\u00e1rid\u0151: el\u00e9rhet\u0151 a 2024. \u00e9vi bevall\u00e1s, de a DAC9 adatszolg\u00e1ltat\u00e1sra is k\u00e9sz\u00fclni kell"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"18733\" class=\"elementor elementor-18733\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdfbb2 e-flex e-con-boxed e-con e-parent\" data-id=\"3cdfbb2\" 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-d2c4d8c e-con-full e-flex e-con e-child\" data-id=\"d2c4d8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b7d0c1b e-con-full e-flex e-con e-child\" data-id=\"b7d0c1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-742be2e e-con-full e-flex e-con e-child\" data-id=\"742be2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ceb9fc4 e-con-full e-flex e-con e-child\" data-id=\"ceb9fc4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d1a1cb0 e-con-full e-flex e-con e-child\" data-id=\"d1a1cb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d850206 elementor-widget elementor-widget-heading\" data-id=\"d850206\" 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<h1 class=\"elementor-heading-title elementor-size-default\">K\u00f6zelg\u0151 glob\u00e1lis minimumad\u00f3-hat\u00e1rid\u0151: el\u00e9rhet\u0151 a 2024. \u00e9vi bevall\u00e1s, de a DAC9 adatszolg\u00e1ltat\u00e1sra is k\u00e9sz\u00fclni kell <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be3bf5 elementor-widget elementor-widget-text-editor\" data-id=\"4be3bf5\" 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>2026. j\u00fanius 30. kiemelt hat\u00e1rid\u0151 a glob\u00e1lis minimumad\u00f3 hat\u00e1lya al\u00e1 tartoz\u00f3, napt\u00e1ri \u00e9vvel megegyez\u0151 \u00fczleti \u00e9v\u0171 c\u00e9gcsoportok magyar tagjai sz\u00e1m\u00e1ra. Eddig kell teljes\u00edteni a 2024. ad\u00f3\u00e9vre vonatkoz\u00f3 <strong>\u00e9ves kieg\u00e9sz\u00edt\u0151ad\u00f3-bevall\u00e1st<\/strong>, \u00e9s \u2013 \u00e9rintetts\u00e9g eset\u00e9n \u2013 a kieg\u00e9sz\u00edt\u0151 ad\u00f3val kapcsolatos <strong>DAC9 adatszolg\u00e1ltat\u00e1st<\/strong> as well.<\/p><p>A NAV m\u00e1jus 29-\u00e9n el\u00e9rhet\u0151v\u00e9 tette az Online Nyomtatv\u00e1nykit\u00f6lt\u0151 Alkalmaz\u00e1sban (ONYA) a b\u0151v\u00edtett <strong>24GLBADO \u0171rlapot<\/strong>, amely m\u00e1r nemcsak a 2024. \u00e9vi elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leg, hanem a 2024. \u00e9vi kieg\u00e9sz\u00edt\u0151ad\u00f3 bevall\u00e1s\u00e1ra is szolg\u00e1l. A 24GLBADO kiz\u00e1r\u00f3lag az ONYA-ban \u00e9rhet\u0151 el. <strong>Fontos ugyanakkor, hogy a 24GLBADO \u00e9ves ad\u00f3bevall\u00e1s nem alkalmas a DAC9 adatszolg\u00e1ltat\u00e1s teljes\u00edt\u00e9s\u00e9re.<\/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-b1afb68 elementor-widget elementor-widget-heading\" data-id=\"b1afb68\" 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\">Mit kell teljes\u00edteni 2026. j\u00fanius 30-ig? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0910404 e-con-full e-flex e-con e-child\" data-id=\"0910404\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4e3c0c elementor-widget elementor-widget-text-editor\" data-id=\"f4e3c0c\" 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>A 2024. ad\u00f3\u00e9v a glob\u00e1lis minimumad\u00f3 szab\u00e1lyai szempontj\u00e1b\u00f3l \u00e1tmeneti \u00e9vnek min\u0151s\u00fcl. Ez\u00e9rt <strong>a kieg\u00e9sz\u00edt\u0151ad\u00f3-bevall\u00e1s \u00e9s a DAC9 adatszolg\u00e1ltat\u00e1s beny\u00fajt\u00e1s\u00e1ra<\/strong> a f\u0151szab\u00e1ly szerinti 15 h\u00f3nap helyett <strong>18 h\u00f3nap \u00e1ll rendelkez\u00e9sre<\/strong>. Napt\u00e1ri \u00e9vvel megegyez\u0151 ad\u00f3\u00e9v eset\u00e9n <strong>a 2024. \u00e9vi hat\u00e1rid\u0151<\/strong> <strong>2026. j\u00fanius 30.<\/strong><\/p><p>A k\u00e9t k\u00f6telezetts\u00e9g elt\u00e9r\u0151 c\u00e9lt szolg\u00e1l. A <strong>24GLBADO<\/strong> a magyar kieg\u00e9sz\u00edt\u0151ad\u00f3-k\u00f6telezetts\u00e9g vagy mentess\u00e9g bevall\u00e1s\u00e1ra szolg\u00e1l, m\u00edg a <strong>DAC9 adatszolg\u00e1ltat\u00e1s<\/strong> a glob\u00e1lis minimumad\u00f3 rendszer\u00e9ben el\u0151\u00edrt inform\u00e1ci\u00f3s adatszolg\u00e1ltat\u00e1s, amely sz\u00e9lesebb k\u00f6r\u0171 csoportszint\u0171, joghat\u00f3s\u00e1gi \u00e9s sz\u00e1m\u00edt\u00e1si adatokat tartalmazhat.<\/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-233b13b e-con-full e-flex e-con e-child\" data-id=\"233b13b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d487b9f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d487b9f\" 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>K\u00f6zeleg a hat\u00e1rid\u0151!<br \/>Ne az utols\u00f3 pillanatban der\u00fcljenek ki a hi\u00e1nyoss\u00e1gok!<\/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-cf22a81 elementor-widget elementor-widget-button\" data-id=\"cf22a81\" 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-6570757 elementor-widget elementor-widget-heading\" data-id=\"6570757\" 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\">Mire szolg\u00e1l a b\u0151v\u00edtett 24GLBADO bevall\u00e1s? <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-737d640 elementor-widget elementor-widget-text-editor\" data-id=\"737d640\" 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>A b\u0151v\u00edtett 24GLBADO a glob\u00e1lis minimumad\u00f3hoz kapcsol\u00f3d\u00f3 magyar bevall\u00e1si k\u00f6telezetts\u00e9gek k\u00f6zponti nyomtatv\u00e1nya. A nyomtatv\u00e1ny az ONYA fel\u00fclet\u00e9n \u00e9rhet\u0151 el, \u00e9s egyr\u00e9szt az <strong>elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3-el\u0151leg<\/strong>, m\u00e1sr\u00e9szt a <strong>2024. ad\u00f3\u00e9vre vonatkoz\u00f3 t\u00e9nyleges \u00e9ves kieg\u00e9sz\u00edt\u0151ad\u00f3-k\u00f6telezetts\u00e9g<\/strong> bevall\u00e1s\u00e1ra szolg\u00e1l. Ez ut\u00f3bbi k\u00f6rben a bevall\u00e1s mind az <strong>elismert belf\u00f6ldi kieg\u00e9sz\u00edt\u0151ad\u00f3hoz (QDMTT)<\/strong>, mind a <strong>j\u00f6vedelem-hozz\u00e1sz\u00e1m\u00edt\u00e1si szab\u00e1lyhoz (IIR)<\/strong> kapcsol\u00f3d\u00f3 \u00e9ves ad\u00f3k\u00f6telezetts\u00e9g felt\u00fcntet\u00e9s\u00e9re alkalmas.<\/p><p>\u00a0<\/p><p><strong>A bevall\u00e1sban nemcsak az ad\u00f3el\u0151leg \u00e9s a v\u00e9gleges kieg\u00e9sz\u00edt\u0151 ad\u00f3 \u00f6sszegeit kell szerepeltetni, hanem az \u00e9rintett c\u00e9gcsoport alapadatait is<\/strong>. Fel kell t\u00fcntetni t\u00f6bbek k\u00f6z\u00f6tt a <strong>v\u00e9gs\u0151 anyav\u00e1llalat vagy anyav\u00e1llalatok<\/strong>, a <strong>belf\u00f6ldi csoporttagok<\/strong>, valamint \u2013 t\u00f6bb magyar \u00e9rintett t\u00e1rsas\u00e1g eset\u00e9n \u2013 az egyes belf\u00f6ldi csoporttagokra jut\u00f3 ad\u00f3\u00f6sszegek adatait.<\/p><p>\u00a0<\/p><p>A 24GLBADO mind az el\u0151leg, mind az \u00e9ves ad\u00f3k\u00f6telezetts\u00e9g kapcs\u00e1n lehet\u0151s\u00e9get ad az alkalmazott <strong>mentess\u00e9gek, v\u00e1laszt\u00e1sok \u00e9s speci\u00e1lis jogc\u00edmek<\/strong> megjel\u00f6l\u00e9s\u00e9re. Ilyenek lehetnek p\u00e9ld\u00e1ul az \u00e1tmeneti vagy v\u00e9gleges safe harbour szab\u00e1lyok, a de minimis mentess\u00e9g, illetve m\u00e1s olyan GloBE-szab\u00e1lyok, amelyek befoly\u00e1solj\u00e1k az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9get.<\/p><p>\u00a0<\/p><p>A NAV a nyomtatv\u00e1ny adattartalm\u00e1nak kialak\u00edt\u00e1sa sor\u00e1n m\u00e1r <strong>figyelembe vette a<\/strong> <strong>DAC9 adatszolg\u00e1ltat\u00e1s adattartalm\u00e1t<\/strong> is. Ez\u00e9rt a 24GLBADO-ban szerepl\u0151 adatoknak \u00f6sszhangban kell lenni\u00fck a csoportszint\u0171 GloBE-sz\u00e1m\u00edt\u00e1sokkal \u00e9s az esetleges DAC9 adatszolg\u00e1ltat\u00e1ssal. <strong>Ez azonban nem jelenti azt, hogy a 24GLBADO beny\u00fajt\u00e1sa kiv\u00e1ltan\u00e1 a DAC9 adatszolg\u00e1ltat\u00e1st.<\/strong><\/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-72f087f e-con-full e-flex e-con e-child\" data-id=\"72f087f\" 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-f2553b6 e-con-full e-flex e-con e-child\" data-id=\"f2553b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db1c5fe elementor-widget elementor-widget-text-editor\" data-id=\"db1c5fe\" 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>T\u00f6ltse le ingyenes \u00f6sszefoglal\u00f3nkat arr\u00f3l, hogy mely \u00e1llamok eset\u00e9ben mer\u00fclhet fel a magyarorsz\u00e1gi DAC9 adatszolg\u00e1ltat\u00e1s al\u00f3li mentes\u00fcl\u00e9s!<\/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-673dc0d elementor-widget elementor-widget-spacer\" data-id=\"673dc0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a6201 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"13a6201\" 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=\"https:\/\/icteuropa.hu\/en\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell-letoltheto-utmutato\/\">\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\">Let\u00f6lt\u00f6m az \u00f6sszefoglal\u00f3t!<\/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-3a11e85 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"3a11e85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe_v2.png\" class=\"attachment-large size-large wp-image-18738\" alt=\"\" srcset=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe_v2.png 1024w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe_v2-300x200.png 300w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe_v2-768x512.png 768w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe_v2-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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-55d3f26 elementor-widget elementor-widget-heading\" data-id=\"55d3f26\" 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\">Mi\u00e9rt k\u00fcl\u00f6n k\u00e9rd\u00e9s a DAC9 adatszolg\u00e1ltat\u00e1s? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c357e5 elementor-widget elementor-widget-text-editor\" data-id=\"5c357e5\" 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>A glob\u00e1lis minimumad\u00f3 szab\u00e1lyai alapj\u00e1n a belf\u00f6ldi csoporttag \u2013 vagy a nev\u00e9ben elj\u00e1r\u00f3 kijel\u00f6lt helyi szervezet \u2013 f\u0151szab\u00e1ly szerint nemcsak ad\u00f3bevall\u00e1st, hanem kieg\u00e9sz\u00edt\u0151 ad\u00f3val kapcsolatos adatszolg\u00e1ltat\u00e1st is k\u00f6teles beny\u00fajtani a NAV-hoz. <strong>A helyi adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g al\u00f3l azonban mentes\u00fcl\u00e9s lehets\u00e9ges<\/strong>,<strong> ha a DAC9 adatszolg\u00e1ltat\u00e1st<\/strong> a v\u00e9gs\u0151 anyav\u00e1llalat vagy egy kijel\u00f6lt csoporttag <strong>olyan \u00e1llamban teljes\u00edti, amel<\/strong>y az \u00e9rintett ad\u00f3\u00e9vre Magyarorsz\u00e1ggal <strong>illet\u00e9kes hat\u00f3s\u00e1gok k\u00f6z\u00f6tti elismert meg\u00e1llapod\u00e1ssal rendelkezik<\/strong>.<\/p><p>Az Eur\u00f3pai Uni\u00f3n bel\u00fcl ezt a keretet a <strong>DAC9 ir\u00e1nyelv<\/strong> biztos\u00edtja. Az EU Tan\u00e1csa 2025. \u00e1prilis 14-\u00e9n fogadta el a DAC9 ir\u00e1nyelvet, amely a GloBE-adatszolg\u00e1ltat\u00e1s automatikus cser\u00e9j\u00e9t \u00edrja el\u0151 a tag\u00e1llamok k\u00f6z\u00f6tt. Ennek alapj\u00e1n <strong>az EU-tag\u00e1llamban teljes\u00edtett megfelel\u0151 DAC9 adatszolg\u00e1ltat\u00e1s f\u0151szab\u00e1ly szerint mentes\u00edtheti<\/strong> corporate income tax (CIT) <strong>magyar belf\u00f6ldi csoporttagot<\/strong> a magyarorsz\u00e1gi teljes adatszolg\u00e1ltat\u00e1s beny\u00fajt\u00e1sa al\u00f3l.<\/p><p>EU-n k\u00edv\u00fcli \u00e1llamok eset\u00e9ben a <strong>GIR MCAA<\/strong>, vagyis a GloBE-inform\u00e1ci\u00f3csere t\u00f6bboldal\u00fa meg\u00e1llapod\u00e1sa lehet relev\u00e1ns. Magyarorsz\u00e1g a 2025. \u00e9vi XC. t\u00f6rv\u00e9nnyel hirdette ki ezt a meg\u00e1llapod\u00e1st. Fontos azonban, hogy a meg\u00e1llapod\u00e1s kihirdet\u00e9se \u00e9s az \u00e9rintett \u00e1llamok jogszab\u00e1lyi felsorol\u00e1sa \u00f6nmag\u00e1ban m\u00e9g nem felt\u00e9tlen\u00fcl elegend\u0151 a magyarorsz\u00e1gi mentes\u00fcl\u00e9shez. <strong>A GIR MCAA alapj\u00e1n az inform\u00e1ci\u00f3csere-kapcsolatnak bilater\u00e1lisan aktiv\u00e1ltnak kell lennie<\/strong>: mind a k\u00fcld\u0151, mind a fogad\u00f3 illet\u00e9kes hat\u00f3s\u00e1gnak meg kell tennie a sz\u00fcks\u00e9ges \u00e9rtes\u00edt\u00e9st az OECD Koordin\u00e1ci\u00f3s Test\u00fclet Titk\u00e1rs\u00e1ga fel\u00e9.<\/p><p>Az akt\u00edv bilater\u00e1lis kapcsolatok list\u00e1j\u00e1t az OECD honlapj\u00e1n teszik k\u00f6zz\u00e9, \u00e9s ez a lista folyamatosan friss\u00fcl. Emiatt <strong>minden esetben k\u00fcl\u00f6n ellen\u0151rizni kell<\/strong>, hogy a v\u00e9gs\u0151 anyav\u00e1llalat vagy a kijel\u00f6lt adatszolg\u00e1ltat\u00f3 csoporttag \u00e1llama \u00e9s Magyarorsz\u00e1g k\u00f6z\u00f6tt <strong>az adott ad\u00f3\u00e9vre t\u00e9nylegesen akt\u00edv GloBE-inform\u00e1ci\u00f3csere-kapcsolat \u00e1ll-e fenn<\/strong>. <a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/international-standards-on-tax-transparency\/automatic-exchange-of-information-exchange-relationships.html\">OECD exchange relationships lista<\/a><\/p><p><strong>A magyar csoporttag mentes\u00fcl\u00e9se teh\u00e1t nem automatikus.<\/strong> K\u00fcl\u00f6n vizsg\u00e1lni kell, hogy van-e olyan k\u00f6zponti, csoportszint\u0171 adatszolg\u00e1ltat\u00e1s \u2013 p\u00e9ld\u00e1ul a v\u00e9gs\u0151 anyav\u00e1llalat orsz\u00e1g\u00e1ban \u2013, amely a magyar szab\u00e1lyok szerint kiv\u00e1ltja a magyar helyi DAC9 adatszolg\u00e1ltat\u00e1st. Ha nincs ilyen adatszolg\u00e1ltat\u00e1s, vagy a beny\u00fajt\u00e1s helye szerinti \u00e1llammal Magyarorsz\u00e1gnak nincs az \u00e9rintett ad\u00f3\u00e9vre akt\u00edv inform\u00e1ci\u00f3csere-kapcsolata, akkor a magyar belf\u00f6ldi csoporttagnak, illetve a kijel\u00f6lt helyi szervezetnek <strong>Magyarorsz\u00e1gon kell felk\u00e9sz\u00fclnie a teljes DAC9 adatszolg\u00e1ltat\u00e1s teljes\u00edt\u00e9s\u00e9re.<\/strong><\/p><p>\u00a0<\/p><p><strong><em>T\u00f6ltse le ingyenes \u00f6sszefoglal\u00f3nkat arr\u00f3l, hogy a jelenleg el\u00e9rhet\u0151 adatok alapj\u00e1n mely \u00e1llamokban teljes\u00edtett DAC9 adatszolg\u00e1ltat\u00e1s eset\u00e9n mer\u00fclhet fel a magyarorsz\u00e1gi adatszolg\u00e1ltat\u00e1s al\u00f3li mentes\u00fcl\u00e9s a 2024. ad\u00f3\u00e9vre.<\/em><\/strong><\/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-55e7d6f e-con-full e-flex e-con e-child\" data-id=\"55e7d6f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2347b12 elementor-widget elementor-widget-button\" data-id=\"2347b12\" 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=\"https:\/\/icteuropa.hu\/en\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell-letoltheto-utmutato\/\">\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\">Let\u00f6lt\u00f6m a d\u00edjmentes \u00f6sszefoglal\u00f3t!<\/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 class=\"elementor-element elementor-element-a93f285 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"a93f285\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/letoltes.png\" class=\"attachment-large size-large wp-image-18739\" alt=\"\" srcset=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/letoltes.png 1024w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/letoltes-300x200.png 300w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/letoltes-768x512.png 768w, https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/letoltes-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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-61afdd0 elementor-widget elementor-widget-heading\" data-id=\"61afdd0\" 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 lehet tudni jelenleg a DAC9 adatszolg\u00e1ltat\u00e1s gyakorlat\u00e1r\u00f3l<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1a6356 elementor-widget elementor-widget-text-editor\" data-id=\"e1a6356\" 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>Kor\u00e1bbi blog bejegyz\u00e9s\u00fcnkben m\u00e1r <a href=\"https:\/\/icteuropa.hu\/en\/globalis-minimumado-ujdonsagok-megjelent-a-24glbado-bevallastervezet-es-a-globe%e2%80%91adatcsere-torvenyjavaslata\/\">bemutattuk a DAC9 adatszolg\u00e1ltat\u00e1s h\u00e1tter\u00e9t<\/a> \u00e9s fel\u00e9p\u00edt\u00e9s\u00e9t.<\/p><p>A NAV friss t\u00e1j\u00e9koztat\u00e1sa alapj\u00e1n a DAC9 adatszolg\u00e1ltat\u00e1s beny\u00fajt\u00e1sa m\u00e1r nem nyitott k\u00e9rd\u00e9s: <strong>a k\u00f6telezetts\u00e9g kiz\u00e1r\u00f3lag a DACentral rendszeren kereszt\u00fcl, XML form\u00e1tumban teljes\u00edthet\u0151<\/strong>. Ennek megfelel\u0151en nem v\u00e1rhat\u00f3 ONYA-s vagy \u00c1NYK-s, k\u00e9zzel kit\u00f6lthet\u0151 DAC9 nyomtatv\u00e1ny a teljes adatszolg\u00e1ltat\u00e1sra. <a href=\"https:\/\/nav.gov.hu\/ugyfeliranytu\/nezzen-utana\/tudjon_rola\/Tajekoztato_a_globalis_minimumado_adatszolgaltatashoz_DAC9_GIR_\">DAC9 adatszolg\u00e1ltat\u00e1s t\u00e1j\u00e9koztat\u00f3<\/a><\/p><p><a href=\"https:\/\/nav.gov.hu\/ugyfeliranytu\/nezzen-utana\/tudjon_rola\/Elerheto_a_DAC9-adatszolgaltatashoz_kapcsolodo_API-tesztkornyezet\">A NAV t\u00e1j\u00e9koztat\u00f3ja szerint<\/a> a DAC9 adatszolg\u00e1ltat\u00e1s a DACentral egys\u00e9ges adatcsereplatformon kereszt\u00fcl ny\u00fajthat\u00f3 be. A k\u00f6zz\u00e9tett DCC API technikai dokument\u00e1ci\u00f3 \u00e9s tesztk\u00f6rnyezet alapj\u00e1n a beny\u00fajt\u00e1s az OECD GloBE Information Return XML-s\u00e9m\u00e1j\u00e1ra \u00e9p\u00fcl. A magyar helyi adatszolg\u00e1ltat\u00e1s teljes\u00edt\u00e9s\u00e9hez a 46\/2025. (XII. 23.) NGM rendeletben r\u00e9szletezett <strong>adatokat az OECD GIR XML-s\u00e9m\u00e1nak megfelel\u0151 XML-\u00e1llom\u00e1nyban<\/strong> kell el\u0151\u00e1ll\u00edtani, majd azt <strong>a DACentral rendszeren kereszt\u00fcl kell beny\u00fajtani.<\/strong><\/p><p>Gyakorlati szempontb\u00f3l ez\u00e9rt az \u00e9rintett csoportoknak c\u00e9lszer\u0171 id\u0151ben tiszt\u00e1zniuk, hogy ki tudja el\u0151\u00e1ll\u00edtani a sz\u00fcks\u00e9ges XML-\u00e1llom\u00e1nyt, ki v\u00e9gzi a technikai bek\u00fcld\u00e9st, \u00e9s rendelkez\u00e9sre \u00e1llnak-e a sz\u00fcks\u00e9ges DACentral\/API jogosults\u00e1gok.<\/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-3bb3a60 elementor-widget elementor-widget-heading\" data-id=\"3bb3a60\" 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\">Nyitott k\u00e9rd\u00e9s: hogyan kell bejelenteni, ha k\u00fclf\u00f6ld\u00f6n teljes\u00fcl a DAC9 adatszolg\u00e1ltat\u00e1s? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36c573c elementor-widget elementor-widget-text-editor\" data-id=\"36c573c\" 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>A jogszab\u00e1ly k\u00fcl\u00f6n k\u00f6telezetts\u00e9get \u00edr el\u0151 arra az esetre, ha a magyar csoporttag a helyi adatszolg\u00e1ltat\u00e1s al\u00f3l az\u00e9rt mentes\u00fcl, mert azt m\u00e1s csoporttag \u2013 p\u00e9ld\u00e1ul a v\u00e9gs\u0151 anyav\u00e1llalat vagy egy kijel\u00f6lt adatszolg\u00e1ltat\u00f3 csoporttag \u2013 teljes\u00edti. Ebben az esetben a belf\u00f6ldi csoporttagnak vagy a kijel\u00f6lt helyi szervezetnek az adatszolg\u00e1ltat\u00e1s beny\u00fajt\u00e1s\u00e1t k\u00f6vet\u0151 <strong>hat h\u00f3napon bel\u00fcl adatot kell szolg\u00e1ltatnia a NAV fel\u00e9<\/strong>:<\/p><ul><li><strong>az adatszolg\u00e1ltat\u00e1st teljes\u00edt\u0151 vagy az adatszolg\u00e1ltat\u00e1sra kijel\u00f6lt csoporttag azonos\u00edt\u00f3 adatair\u00f3l<\/strong>; \u00e9s<\/li><li><strong>a beny\u00fajt\u00e1s hely\u00e9r\u0151l<\/strong>.<\/li><\/ul><p>A NAV 2026 febru\u00e1rj\u00e1ban m\u00f3dos\u00edtotta a GLOBE bejelent\u0151lapot, \u00e9s \u00faj k\u00f6telez\u0151 mez\u0151k\u00e9nt bevezette a GIR\/DAC9 szerinti adatszolg\u00e1ltat\u00e1st teljes\u00edt\u0151 csoporttag nev\u00e9t, ad\u00f3sz\u00e1m\u00e1t \u00e9s illet\u0151s\u00e9g\u00e9nek orsz\u00e1gk\u00f3dj\u00e1t. Ugyanakkor <strong>jelenleg nem l\u00e1that\u00f3 egy\u00e9rtelm\u0171en, hogy<\/strong> a jogszab\u00e1ly \u00e1ltal el\u0151\u00edrt <strong>teljes \u00e9rtes\u00edt\u00e9st<\/strong> \u2013 k\u00fcl\u00f6n\u00f6sen a \u201ebeny\u00fajt\u00e1s helye\u201d adatot \u2013 <strong>pontosan milyen nyomtatv\u00e1nyon kell majd teljes\u00edteni<\/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-d73f47b elementor-widget elementor-widget-heading\" data-id=\"d73f47b\" 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\">Mi\u00e9rt \u00e9rdemes szak\u00e9rt\u0151h\u00f6z fordulni?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca788ec elementor-widget elementor-widget-text-editor\" data-id=\"ca788ec\" 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>A b\u0151v\u00edtett <strong>24GLBADO bevall\u00e1s el\u00e9rhet\u0151v\u00e9 v\u00e1l\u00e1sa<\/strong> fontos m\u00e9rf\u00f6ldk\u0151 a glob\u00e1lis minimumad\u00f3 hazai alkalmaz\u00e1s\u00e1ban, de <strong>nem jelenti azt, hogy minden 2024. ad\u00f3\u00e9vi k\u00f6telezetts\u00e9g egyetlen ONYA-s bevall\u00e1ssal teljes\u00edthet\u0151.<\/strong><\/p><p>A magyar csoporttagoknak k\u00fcl\u00f6n kell vizsg\u00e1lniuk az \u00e9ves kieg\u00e9sz\u00edt\u0151ad\u00f3-bevall\u00e1si \u00e9s a DAC9 inform\u00e1ci\u00f3s adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g\u00fcket. A 24GLBADO az \u00e9ves magyar ad\u00f3bevall\u00e1s teljes\u00edt\u00e9s\u00e9re szolg\u00e1l, m\u00edg a teljes <strong>DAC9 adatszolg\u00e1ltat\u00e1s<\/strong> a NAV friss t\u00e1j\u00e9koztat\u00e1sa alapj\u00e1n <strong>kiz\u00e1r\u00f3lag DACentral-on kereszt\u00fcl, XML form\u00e1tumban ny\u00fajthat\u00f3 be<\/strong>.<\/p><p>K\u00fcl\u00f6n figyelmet ig\u00e9nyel, hogy <strong>a v\u00e9gs\u0151 anyav\u00e1llalat vagy m\u00e1s kijel\u00f6lt csoporttag DAC9 adatszolg\u00e1ltat\u00e1sa kiv\u00e1ltja-e a magyar helyi adatszolg\u00e1ltat\u00e1st<\/strong>. Ha igen, akkor is fenn\u00e1ll az ut\u00f3lagos magyarorsz\u00e1gi bejelent\u00e9si k\u00f6telezetts\u00e9g az adatszolg\u00e1ltat\u00f3 csoporttag azonos\u00edt\u00f3 adatair\u00f3l \u00e9s a beny\u00fajt\u00e1s hely\u00e9r\u0151l. Ennek pontos technikai teljes\u00edt\u00e9si m\u00f3dja jelenleg m\u00e9g nem ismert.<\/p><p>A j\u00fanius 30-i hat\u00e1rid\u0151re val\u00f3 felk\u00e9sz\u00fcl\u00e9s \u00edgy nemcsak ad\u00f3tan\u00e1csad\u00e1si, hanem adatgy\u0171jt\u00e9si, csoportszint\u0171 koordin\u00e1ci\u00f3s \u00e9s technikai feladat is. Az \u00e9rintett c\u00e9gcsoportoknak c\u00e9lszer\u0171 miel\u0151bb tiszt\u00e1zniuk, hogy <strong>ki teljes\u00edti a DAC9 adatszolg\u00e1ltat\u00e1st, milyen joghat\u00f3s\u00e1gban, rendelkez\u00e9sre \u00e1ll-e <\/strong>a DACentral-on t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1shoz sz\u00fcks\u00e9ges<strong> technikai h\u00e1tt\u00e9r, \u00e9s milyen bizony\u00edt\u00e9kokkal dokument\u00e1lhat\u00f3 a magyar szab\u00e1lyoknak val\u00f3 megfelel\u00e9s.<\/strong><\/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-506585f e-con-full e-flex e-con e-child\" data-id=\"506585f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c435ac8 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c435ac8\" 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>\u00dagy \u00e9rzi, szak\u00e9rt\u0151i seg\u00edts\u00e9gre van sz\u00fcks\u00e9ge a glob\u00e1lis minimumad\u00f3 \u00e9s a DAC9 k\u00f6telezetts\u00e9gek kezel\u00e9s\u00e9ben?<\/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-ff0b5ed elementor-widget elementor-widget-button\" data-id=\"ff0b5ed\" 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\">K\u00e9rek konzult\u00e1ci\u00f3s id\u0151pontot<\/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-aa17410 elementor-widget elementor-widget-text-editor\" data-id=\"aa17410\" 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: right;\"><strong>Author<\/strong>: Vizer J\u00f3zsef,<\/p><p style=\"text-align: right;\">Partner and Lead Consultant, ICT Business Advisory Zrt.\u00a0<br \/>2026.06.05.<\/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-09ad115 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"09ad115\" 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-411d52b elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"411d52b\" 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\">Mit jelent az onboarding?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9e02fc elementor-widget elementor-widget-text-editor\" data-id=\"b9e02fc\" 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 onboarding az a folyamat, amelynek sor\u00e1n az \u00faj munkav\u00e1llal\u00f3 az els\u0151 napokt\u00f3l kezdve megismeri a szervezet m\u0171k\u00f6d\u00e9s\u00e9t, elv\u00e1r\u00e1sait \u00e9s kult\u00far\u00e1j\u00e1t. C\u00e9lja, hogy min\u00e9l gyorsabban beilleszkedjen \u00e9s hat\u00e9konyan tudjon dolgozni. A j\u00f3l fel\u00e9p\u00edtett onboarding cs\u00f6kkenti a fluktu\u00e1ci\u00f3t \u00e9s az els\u0151 h\u00f3napok \u00fczleti kock\u00e1zatait.<\/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-32f23b7 elementor-widget elementor-widget-heading\" data-id=\"32f23b7\" 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 a preboarding?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a2248e elementor-widget elementor-widget-text-editor\" data-id=\"0a2248e\" 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>A preboarding az onboardingot megel\u0151z\u0151 id\u0151szak, amely a szerz\u0151d\u00e9sk\u00f6t\u00e9st\u0151l az els\u0151 munkanapig tart. Feladata az alapvet\u0151 inform\u00e1ci\u00f3k \u00e9s adminisztrat\u00edv l\u00e9p\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9se, hogy az \u00faj bel\u00e9p\u0151 felk\u00e9sz\u00fclten \u00e9rkezzen. Megalapozza a z\u00f6kken\u0151mentes bel\u00e9p\u00e9st \u00e9s az onboarding siker\u00e9t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6515ae9 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"6515ae9\" 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-89bd581 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"89bd581\" 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>Start 2026 with a Competitive Edge \u2014 Get Ready Before the Year Ends!<\/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-85639b4 elementor-widget elementor-widget-button\" data-id=\"85639b4\" 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=\"#services-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\">Get an Assessment!<\/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<div class=\"elementor-element elementor-element-af946c9 e-con-full e-flex e-con e-child\" data-id=\"af946c9\" data-element_type=\"container\" data-e-type=\"container\">\n\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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>K\u00f6zelg\u0151 glob\u00e1lis minimumad\u00f3-hat\u00e1rid\u0151: el\u00e9rhet\u0151 a 2024. \u00e9vi bevall\u00e1s, de a DAC9 adatszolg\u00e1ltat\u00e1sra is k\u00e9sz\u00fclni kell 2026. j\u00fanius 30. kiemelt hat\u00e1rid\u0151 a glob\u00e1lis minimumad\u00f3 hat\u00e1lya al\u00e1 tartoz\u00f3, napt\u00e1ri \u00e9vvel megegyez\u0151 \u00fczleti \u00e9v\u0171 c\u00e9gcsoportok magyar tagjai sz\u00e1m\u00e1ra. Eddig kell teljes\u00edteni a 2024. ad\u00f3\u00e9vre vonatkoz\u00f3 \u00e9ves kieg\u00e9sz\u00edt\u0151ad\u00f3-bevall\u00e1st, \u00e9s \u2013 \u00e9rintetts\u00e9g eset\u00e9n \u2013 a kieg\u00e9sz\u00edt\u0151 ad\u00f3val kapcsolatos DAC9 adatszolg\u00e1ltat\u00e1st [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":18730,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-18733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Glob\u00e1lis minimumad\u00f3: DAC9 \u00e9s 24GLBADO hat\u00e1rid\u0151<\/title>\n<meta name=\"description\" content=\"2026. j\u00fanius 30-ig kell teljes\u00edteni a 2024. \u00e9vi glob\u00e1lis minimumad\u00f3-bevall\u00e1st \u00e9s a DAC9 adatszolg\u00e1ltat\u00e1st. Ismerje meg a f\u0151 tudnival\u00f3kat!\" \/>\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\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/\" \/>\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: DAC9 \u00e9s 24GLBADO hat\u00e1rid\u0151\" \/>\n<meta property=\"og:description\" content=\"2026. j\u00fanius 30-ig kell teljes\u00edteni a 2024. \u00e9vi glob\u00e1lis minimumad\u00f3-bevall\u00e1st \u00e9s a DAC9 adatszolg\u00e1ltat\u00e1st. Ismerje meg a f\u0151 tudnival\u00f3kat!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/icteuropa.hu\/en\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/\" \/>\n<meta property=\"og:site_name\" content=\"ICTEuropa\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-05T10:24:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-05T12:19:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe.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=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/\"},\"author\":{\"name\":\"Marketing ICT\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/8e730aade2f431e9a59245390c5e07c7\"},\"headline\":\"K\u00f6zelg\u0151 glob\u00e1lis minimumad\u00f3-hat\u00e1rid\u0151: el\u00e9rhet\u0151 a 2024. \u00e9vi bevall\u00e1s, de a DAC9 adatszolg\u00e1ltat\u00e1sra is k\u00e9sz\u00fclni kell\",\"datePublished\":\"2026-06-05T10:24:26+00:00\",\"dateModified\":\"2026-06-05T12:19:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/\"},\"wordCount\":2184,\"publisher\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/thumbnail-ADVISORY-Globe.png\",\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/\",\"name\":\"Glob\u00e1lis minimumad\u00f3: DAC9 \u00e9s 24GLBADO hat\u00e1rid\u0151\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/thumbnail-ADVISORY-Globe.png\",\"datePublished\":\"2026-06-05T10:24:26+00:00\",\"dateModified\":\"2026-06-05T12:19:24+00:00\",\"description\":\"2026. j\u00fanius 30-ig kell teljes\u00edteni a 2024. \u00e9vi glob\u00e1lis minimumad\u00f3-bevall\u00e1st \u00e9s a DAC9 adatszolg\u00e1ltat\u00e1st. Ismerje meg a f\u0151 tudnival\u00f3kat!\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/#primaryimage\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/thumbnail-ADVISORY-Globe.png\",\"contentUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/thumbnail-ADVISORY-Globe.png\",\"width\":\"1024\",\"height\":\"682\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/icteuropa.hu\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"K\u00f6zelg\u0151 glob\u00e1lis minimumad\u00f3-hat\u00e1rid\u0151: el\u00e9rhet\u0151 a 2024. \u00e9vi bevall\u00e1s, de a DAC9 adatszolg\u00e1ltat\u00e1sra is k\u00e9sz\u00fclni kell\"}]},{\"@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: DAC9 \u00e9s 24GLBADO hat\u00e1rid\u0151","description":"2026. j\u00fanius 30-ig kell teljes\u00edteni a 2024. \u00e9vi glob\u00e1lis minimumad\u00f3-bevall\u00e1st \u00e9s a DAC9 adatszolg\u00e1ltat\u00e1st. Ismerje meg a f\u0151 tudnival\u00f3kat!","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\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/","og_locale":"en_US","og_type":"article","og_title":"Glob\u00e1lis minimumad\u00f3: DAC9 \u00e9s 24GLBADO hat\u00e1rid\u0151","og_description":"2026. j\u00fanius 30-ig kell teljes\u00edteni a 2024. \u00e9vi glob\u00e1lis minimumad\u00f3-bevall\u00e1st \u00e9s a DAC9 adatszolg\u00e1ltat\u00e1st. Ismerje meg a f\u0151 tudnival\u00f3kat!","og_url":"https:\/\/icteuropa.hu\/en\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/","og_site_name":"ICTEuropa","article_published_time":"2026-06-05T10:24:26+00:00","article_modified_time":"2026-06-05T12:19:24+00:00","og_image":[{"width":1024,"height":682,"url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe.png","type":"image\/png"}],"author":"Marketing ICT","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Marketing ICT","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/#article","isPartOf":{"@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/"},"author":{"name":"Marketing ICT","@id":"https:\/\/icteuropa.hu\/#\/schema\/person\/8e730aade2f431e9a59245390c5e07c7"},"headline":"K\u00f6zelg\u0151 glob\u00e1lis minimumad\u00f3-hat\u00e1rid\u0151: el\u00e9rhet\u0151 a 2024. \u00e9vi bevall\u00e1s, de a DAC9 adatszolg\u00e1ltat\u00e1sra is k\u00e9sz\u00fclni kell","datePublished":"2026-06-05T10:24:26+00:00","dateModified":"2026-06-05T12:19:24+00:00","mainEntityOfPage":{"@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/"},"wordCount":2184,"publisher":{"@id":"https:\/\/icteuropa.hu\/#organization"},"image":{"@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/#primaryimage"},"thumbnailUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe.png","inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/","url":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/","name":"Glob\u00e1lis minimumad\u00f3: DAC9 \u00e9s 24GLBADO hat\u00e1rid\u0151","isPartOf":{"@id":"https:\/\/icteuropa.hu\/#website"},"primaryImageOfPage":{"@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/#primaryimage"},"image":{"@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/#primaryimage"},"thumbnailUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe.png","datePublished":"2026-06-05T10:24:26+00:00","dateModified":"2026-06-05T12:19:24+00:00","description":"2026. j\u00fanius 30-ig kell teljes\u00edteni a 2024. \u00e9vi glob\u00e1lis minimumad\u00f3-bevall\u00e1st \u00e9s a DAC9 adatszolg\u00e1ltat\u00e1st. Ismerje meg a f\u0151 tudnival\u00f3kat!","breadcrumb":{"@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/#primaryimage","url":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe.png","contentUrl":"https:\/\/icteuropa.hu\/wp-content\/uploads\/2026\/06\/thumbnail-ADVISORY-Globe.png","width":"1024","height":"682"},{"@type":"BreadcrumbList","@id":"https:\/\/icteuropa.hu\/kozelgo-globalis-minimumado-hatarido-elerheto-a-2024-evi-bevallas-de-a-dac9-adatszolgaltatasra-is-keszulni-kell\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/icteuropa.hu\/"},{"@type":"ListItem","position":2,"name":"K\u00f6zelg\u0151 glob\u00e1lis minimumad\u00f3-hat\u00e1rid\u0151: el\u00e9rhet\u0151 a 2024. \u00e9vi bevall\u00e1s, de a DAC9 adatszolg\u00e1ltat\u00e1sra is k\u00e9sz\u00fclni kell"}]},{"@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\/18733","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=18733"}],"version-history":[{"count":7,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/18733\/revisions"}],"predecessor-version":[{"id":18754,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/posts\/18733\/revisions\/18754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/media\/18730"}],"wp:attachment":[{"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/media?parent=18733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/categories?post=18733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/icteuropa.hu\/en\/wp-json\/wp\/v2\/tags?post=18733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}