{"id":18960,"date":"2026-07-06T07:44:41","date_gmt":"2026-07-06T07:44:41","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=18960"},"modified":"2026-07-06T08:35:41","modified_gmt":"2026-07-06T08:35:41","slug":"ceges-atalakulas-junius-30-utan-van-megoldas-de-mar-mas-utemezessel","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/ceges-atalakulas-junius-30-utan-van-megoldas-de-mar-mas-utemezessel\/","title":{"rendered":"C\u00e9ges \u00e1talakul\u00e1s j\u00fanius 30. ut\u00e1n: van megold\u00e1s, de m\u00e1r m\u00e1s \u00fctemez\u00e9ssel"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"18960\" class=\"elementor elementor-18960\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5179c52 e-flex e-con-boxed e-con e-parent\" data-id=\"5179c52\" 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-b9f5c49 e-con-full e-flex e-con e-child\" data-id=\"b9f5c49\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b1c4d10 e-con-full e-flex e-con e-child\" data-id=\"b1c4d10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb5d995 e-con-full e-flex e-con e-child\" data-id=\"cb5d995\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f5f8e9d e-con-full e-flex e-con e-child\" data-id=\"f5f8e9d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f3483a9 e-con-full e-flex e-con e-child\" data-id=\"f3483a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-64f596f e-con-full e-flex e-con e-child\" data-id=\"64f596f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5594f5c elementor-widget elementor-widget-heading\" data-id=\"5594f5c\" 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\">C\u00e9ges \u00e1talakul\u00e1s j\u00fanius 30. ut\u00e1n: \nvan megold\u00e1s, de m\u00e1r m\u00e1s \u00fctemez\u00e9ssel<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71cad10 elementor-widget elementor-widget-text-editor\" data-id=\"71cad10\" 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 c\u00e9ges \u00e1talakul\u00e1s el\u0151k\u00e9sz\u00edt\u00e9se sor\u00e1n napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1gokn\u00e1l k\u00fcl\u00f6n\u00f6sen fontos id\u0151pont lehet j\u00fanius 30. Eddig a napig bizonyos felt\u00e9telek mellett m\u00e9g felhaszn\u00e1lhat\u00f3 lehet az el\u0151z\u0151 \u00e9v december 31-i \u00e9ves besz\u00e1mol\u00f3ja az \u00e1talakul\u00e1s alapj\u00e1t k\u00e9pez\u0151 vagyonm\u00e9rleg-tervezethez.<\/span><\/p><p><span style=\"font-weight: 400;\">Err\u0151l kor\u00e1bbi cikk\u00fcnkben r\u00e9szletesen \u00edrtunk: <\/span><a href=\"https:\/\/icteuropa.hu\/en\/ceges-atalakulas-mikor-es-miert-eri-meg\/\"><span style=\"font-weight: 400;\">C\u00e9ges \u00e1talakul\u00e1s j\u00fanius 30-ig: hogyan sp\u00f3rolhat id\u0151t \u00e9s adminisztr\u00e1ci\u00f3t az \u00e9ves besz\u00e1mol\u00f3val?<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">De mi t\u00f6rt\u00e9nik akkor, ha a t\u00e1rsas\u00e1g elmulasztotta ezt az id\u0151pontot?<\/span><\/p><p><span style=\"font-weight: 400;\">A j\u00fanius 30-i id\u0151pont elmulaszt\u00e1sa nem z\u00e1rja ki az \u00e1talakul\u00e1st, \u00e9s nem jelenti azt sem, hogy a t\u00e1rsas\u00e1gnak egy teljes \u00e9vet kellene v\u00e1rnia a folyamat elind\u00edt\u00e1s\u00e1val. Napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1g eset\u00e9n ugyan az el\u0151z\u0151 \u00e9v december 31-i besz\u00e1mol\u00f3ja \u00edgy m\u00e1r nem haszn\u00e1lhat\u00f3 fel a vagyonm\u00e9rleg-tervezet alapjak\u00e9nt, az \u00e1talakul\u00e1s azonban \u00e9vk\u00f6zi k\u00f6zbens\u0151 m\u00e9rleggel \u00e9s megfelel\u0151en megtervezett \u00fctemez\u00e9ssel tov\u00e1bbra is el\u0151k\u00e9sz\u00edthet\u0151.<\/span><\/p><p><span style=\"font-weight: 400;\">A k\u00e9rd\u00e9s ilyenkor m\u00e1r nem csup\u00e1n az, hogy milyen dokumentumokat kell elk\u00e9sz\u00edteni. Legal\u00e1bb ilyen l\u00e9nyeges, hogy milyen fordul\u00f3nappal k\u00e9sz\u00fclj\u00f6n a k\u00f6zbens\u0151 m\u00e9rleg, mikorra tervezhet\u0151 az \u00e1talakul\u00e1s napja, sz\u00fcks\u00e9g van-e \u00e1t\u00e9rt\u00e9kel\u00e9sre \u00e9s milyen ad\u00f3z\u00e1si felt\u00e9teleket kell teljes\u00edteni.<\/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-e9eff62 elementor-widget elementor-widget-heading\" data-id=\"e9eff62\" 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\">\u00c9vk\u00f6zi k\u00f6zbens\u0151 m\u00e9rleg: \u00faj sz\u00e1mviteli alap a vagyonm\u00e9rleg-tervezetekhez<\/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-141844a e-con-full e-flex e-con e-child\" data-id=\"141844a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f014cda elementor-widget elementor-widget-text-editor\" data-id=\"f014cda\" 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;\">J\u00fanius 30. ut\u00e1n a kor\u00e1bbi \u00e9ves besz\u00e1mol\u00f3 m\u00e1r nem jelenthet egyszer\u0171 adminisztrat\u00edv megold\u00e1st a vagyonm\u00e9rleg-tervezetekhez. Ilyenkor jellemz\u0151en \u00e9vk\u00f6zi k\u00f6zbens\u0151 m\u00e9rleg k\u00e9sz\u00edt\u00e9s\u00e9vel lehet tov\u00e1bb tervezni az \u00e1talakul\u00e1st.<\/span><\/p><p><span style=\"font-weight: 400;\">A k\u00f6zbens\u0151 m\u00e9rleg fordul\u00f3napj\u00e1t azonban nem \u00e9rdemes automatikusan kijel\u00f6lni. A v\u00e1lasztott id\u0151pontot \u00f6ssze kell hangolni az \u00e1talakul\u00e1s tervezett napj\u00e1val, a k\u00f6nyvel\u00e9s aktu\u00e1lis \u00e1llapot\u00e1val, a k\u00f6nyvvizsg\u00e1l\u00f3i feladatokkal, a tulajdonosi d\u00f6nt\u00e9shozatallal \u00e9s a c\u00e9gjogi folyamattal is.<\/span><\/p><p><span style=\"font-weight: 400;\">Min\u00e9l k\u00e9s\u0151bbi fordul\u00f3napra k\u00e9sz\u00fcl a k\u00f6zbens\u0151 m\u00e9rleg, ann\u00e1l kevesebb id\u0151 maradhat a vagyonm\u00e9rleg-tervezetek, a kapcsol\u00f3d\u00f3 vagyonlelt\u00e1r-tervezetek, a k\u00f6nyvvizsg\u00e1l\u00f3i egyeztet\u00e9sek \u00e9s a sz\u00fcks\u00e9ges d\u00f6nt\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9s\u00e9re, ha a c\u00e9l az \u00e1talakul\u00e1s t\u00e1rgy\u00e9v december 31-i napj\u00e1ra t\u00f6rt\u00e9n\u0151 id\u0151z\u00edt\u00e9se. A fordul\u00f3nap kiv\u00e1laszt\u00e1sa ez\u00e9rt \u00f6nmag\u00e1ban is fontos tervez\u00e9si k\u00e9rd\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">Egy \u00e9vk\u00f6zi k\u00f6zbens\u0151 m\u00e9rleg fordul\u00f3napja lehet p\u00e9ld\u00e1ul augusztus 31. is, ami megfelel\u0151 el\u0151k\u00e9sz\u00edt\u00e9s mellett m\u00e9g elegend\u0151 id\u0151t adhat arra, hogy a vagyonm\u00e9rleg-tervezetek, a kapcsol\u00f3d\u00f3 lelt\u00e1rak, a k\u00f6nyvvizsg\u00e1l\u00f3i egyeztet\u00e9sek \u00e9s a tulajdonosi d\u00f6nt\u00e9sek az \u00e9v v\u00e9gi \u00e1talakul\u00e1si naphoz igazodva elk\u00e9sz\u00fcljenek.<\/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-f26bf99 e-con-full e-flex e-con e-child\" data-id=\"f26bf99\" 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-44a3f37 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"44a3f37\" 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>Seg\u00edt\u00fcnk \u00fagy megtervezni az \u00e1talakul\u00e1st, hogy elker\u00fclhet\u0151k legyenek a felesleges adminisztrat\u00edv \u00e9s ad\u00f3z\u00e1si kock\u00e1zatok.<\/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-d44798f elementor-widget elementor-widget-button\" data-id=\"d44798f\" 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\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-e4c3f52 elementor-widget elementor-widget-heading\" data-id=\"e4c3f52\" 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\">December 31-i \u00e1talakul\u00e1si nap: elker\u00fclhet\u0151 lehet egy \u00fajabb k\u00f6zbens\u0151 m\u00e9rleg<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33650c4 elementor-widget elementor-widget-text-editor\" data-id=\"33650c4\" 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;\">J\u00fanius 30. ut\u00e1n gyakorlati szempontb\u00f3l sok esetben felmer\u00fclhet, hogy a t\u00e1rsas\u00e1g az \u00e1talakul\u00e1s napj\u00e1t az aktu\u00e1lis \u00fczleti \u00e9v v\u00e9g\u00e9re, p\u00e9ld\u00e1ul december 31-re id\u0151z\u00edtse.<\/span><\/p><p><span style=\"font-weight: 400;\">Ennek egyik sz\u00e1mottev\u0151 el\u0151nye lehet, hogy a v\u00e9gleges vagyonm\u00e9rleg fordul\u00f3napja \u00edgy az \u00fczleti \u00e9v v\u00e9ge lesz. Ebben az esetben a v\u00e9gleges vagyonm\u00e9rleg alapj\u00e1ul az aktu\u00e1lis \u00e9vi \u00e9ves besz\u00e1mol\u00f3 adatai szolg\u00e1lhatnak, \u00edgy megfelel\u0151 \u00fctemez\u00e9s mellett elker\u00fclhet\u0151 lehet egy \u00fajabb k\u00fcl\u00f6n k\u00f6zbens\u0151 m\u00e9rleg elk\u00e9sz\u00edt\u00e9se.<\/span><\/p><p><span style=\"font-weight: 400;\">Ez azonban nem jelenti azt, hogy a december 31-i \u00e1talakul\u00e1si nap automatikusan egyszer\u0171bb megold\u00e1s lenne. A v\u00e9gleges vagyonm\u00e9rleg \u00e9s vagyonlelt\u00e1r elk\u00e9sz\u00edt\u00e9s\u00e9re vonatkoz\u00f3 90 napos hat\u00e1rid\u0151 miatt az \u00e9ves z\u00e1r\u00e1st, a v\u00e9gleges vagyonm\u00e9rleg \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1t \u00e9s a k\u00f6nyvvizsg\u00e1latot ilynekor a szok\u00e1sosn\u00e1l feszesebb \u00fctemez\u00e9ssel kell kezelni.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u00e9nyeges tov\u00e1bb\u00e1, hogy az \u00e1talakul\u00e1s napj\u00e1t nem el\u00e9g sz\u00e1mviteli szempontb\u00f3l kijel\u00f6lni. A v\u00e1lasztott id\u0151pontnak illeszkednie kell a tulajdonosi d\u00f6nt\u00e9sekhez, az \u00e1talakul\u00e1si dokument\u00e1ci\u00f3hoz \u00e9s a c\u00e9gb\u00edr\u00f3s\u00e1gi elj\u00e1r\u00e1s menet\u00e9hez is. Ez\u00e9rt a december 31-i \u00e1talakul\u00e1si nap csak akkor jelent val\u00f3di el\u0151nyt, ha a teljes folyamatot m\u00e1r az el\u0151k\u00e9sz\u00edt\u00e9s elej\u00e9n ehhez igaz\u00edtj\u00e1k.<\/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-0d0483d elementor-widget elementor-widget-heading\" data-id=\"0d0483d\" 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\">Az \u00e1t\u00e9rt\u00e9kel\u00e9s szerepe az \u00e1talakul\u00e1s sor\u00e1n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7bc25e elementor-widget elementor-widget-text-editor\" data-id=\"e7bc25e\" 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 j\u00fanius 30. ut\u00e1ni \u00fajratervez\u00e9sn\u00e9l nemcsak az lehet k\u00e9rd\u00e9s, hogy milyen m\u00e9rlegfordul\u00f3nappal k\u00e9sz\u00fclj\u00f6n a vagyonm\u00e9rleg-tervezet. \u00c9rdemes azt is megvizsg\u00e1lni, hogy a t\u00e1rsas\u00e1g \u00e9lni k\u00edv\u00e1n-e az \u00e1t\u00e9rt\u00e9kel\u00e9s lehet\u0151s\u00e9g\u00e9vel, vannak-e olyan jelent\u0151s vagyonelemek, amelyek miatt k\u00fcl\u00f6n \u00e9rt\u00e9kel\u00e9si k\u00e9rd\u00e9sek mer\u00fclnek fel.<\/span><\/p><p><span style=\"font-weight: 400;\">Ez k\u00fcl\u00f6n\u00f6sen fontos lehet p\u00e9ld\u00e1ul akkor, ha az \u00e1talakul\u00e1s sor\u00e1n ingatlan, jelent\u0151s eszk\u00f6z\u00e1llom\u00e1ny, \u00fczletr\u00e9sz, \u00fczlet\u00e1g vagy m\u00e1s nagy \u00e9rt\u00e9k\u0171 vagyonelem ker\u00fcl \u00e1t a jogut\u00f3d t\u00e1rsas\u00e1gba. Ilyen esetekben a tulajdonosi elsz\u00e1mol\u00e1s, a jogut\u00f3d t\u0151keszerkezete vagy az \u00e1talakul\u00e1s \u00fczleti c\u00e9lja miatt felmer\u00fclhet, hogy a k\u00f6nyv szerinti \u00e9rt\u00e9kek mellett piaci \u00e9rt\u00e9kel\u00e9si szempontokat is vizsg\u00e1lni kell.<\/span><\/p><p><span style=\"font-weight: 400;\">Az \u00e1t\u00e9rt\u00e9kel\u00e9s k\u00e9rd\u00e9se nem puszt\u00e1n sz\u00e1mviteli technikai k\u00e9rd\u00e9s. Hat\u00e1ssal lehet a saj\u00e1t t\u0151ke \u00f6sszet\u00e9tel\u00e9re, a jogut\u00f3d t\u00e1rsas\u00e1g vagyon\u00e1ra, a tulajdonosi ar\u00e1nyokra, \u00e9s kiemelt ad\u00f3z\u00e1si relevanci\u00e1val b\u00edr. Ez\u00e9rt ilyen esetekben a k\u00f6zbens\u0151 m\u00e9rleg fordul\u00f3napj\u00e1nak megv\u00e1laszt\u00e1sa mellett az \u00e9rt\u00e9kel\u00e9si, ad\u00f3z\u00e1si \u00e9s k\u00f6nyvvizsg\u00e1l\u00f3i k\u00e9rd\u00e9seket is id\u0151ben tiszt\u00e1zni kell.<\/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-5d0ea4f elementor-widget elementor-widget-heading\" data-id=\"5d0ea4f\" 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\">Nem csak \u00fctemez\u00e9si k\u00e9rd\u00e9s: jogut\u00f3dl\u00e1s, fenntart\u00e1si id\u0151szakok \u00e9s kor\u00e1bbi v\u00e1llal\u00e1sok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65afe5a elementor-widget elementor-widget-text-editor\" data-id=\"65afe5a\" 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 \u00e1talakul\u00e1s el\u0151tt azt is meg kell vizsg\u00e1lni, hogy vannak-e olyan kor\u00e1bbi d\u00f6nt\u00e9sek, beruh\u00e1z\u00e1sok, t\u00e1mogat\u00e1sok vagy ad\u00f3kedvezm\u00e9nyek, amelyekhez fenntart\u00e1si id\u0151szak, haszn\u00e1lati k\u00f6telezetts\u00e9g vagy egy\u00e9b v\u00e1llal\u00e1s kapcsol\u00f3dik.<\/span><\/p><p><span style=\"font-weight: 400;\">Ez k\u00fcl\u00f6n\u00f6sen sz\u00e1mottev\u0151 lehet ingatlanok, fejleszt\u00e9si ad\u00f3kedvezm\u00e9ny, t\u00e1mogatott beruh\u00e1z\u00e1sok, energiahat\u00e9konys\u00e1gi beruh\u00e1z\u00e1sok vagy m\u00e1s, hosszabb t\u00e1v\u00fa k\u00f6telezetts\u00e9ggel \u00e9rintett eszk\u00f6z\u00f6k eset\u00e9n.<\/span><\/p><p><span style=\"font-weight: 400;\">Ilyenkor azt kell vizsg\u00e1lni, hogy a jogut\u00f3d \u00e1t tudja-e venni a kapcsol\u00f3d\u00f3 k\u00f6telezetts\u00e9geket, \u00e9s az \u00e1talakul\u00e1s nem vesz\u00e9lyezteti-e a kor\u00e1bbi kedvezm\u00e9nyeket vagy v\u00e1llal\u00e1sokat. Ha ez nem ker\u00fcl id\u0151ben \u00e1ttekint\u00e9sre, akkor az \u00e1talakul\u00e1s nemcsak adminisztrat\u00edv t\u00f6bbletmunk\u00e1t, hanem ad\u00f3z\u00e1si vagy t\u00e1mogat\u00e1si kock\u00e1zatot is okozhat.<\/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-79338ee e-con-full e-flex e-con e-child\" data-id=\"79338ee\" 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-63e4bb5 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"63e4bb5\" 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 megfelel\u0151 \u00fctemez\u00e9ssel nemcsak id\u0151t, hanem jelent\u0151s adminisztr\u00e1ci\u00f3t is megtakar\u00edthat. Ha c\u00e9ges \u00e1talakul\u00e1st tervez, \u00e9rdemes miel\u0151bb \u00e1ttekinteni a lehet\u0151s\u00e9geket.<\/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-515b8ca elementor-widget elementor-widget-button\" data-id=\"515b8ca\" 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\">Szeretn\u00e9k besz\u00e9lni egy szak\u00e9rt\u0151vel!<\/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-95f33b6 elementor-widget elementor-widget-heading\" data-id=\"95f33b6\" 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\">Kedvezm\u00e9nyezett \u00e1talakul\u00e1s: nem automatikus, meg kell vizsg\u00e1lni<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-121e1f6 elementor-widget elementor-widget-text-editor\" data-id=\"121e1f6\" 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;\">Ahogy <\/span><span style=\"font-weight: 400;\">our previous article<\/span><span style=\"font-weight: 400;\"> is kiemelt\u00fck, az \u00e1talakul\u00e1s id\u0151z\u00edt\u00e9se nemcsak adminisztrat\u00edv, hanem ad\u00f3z\u00e1si szempontb\u00f3l is l\u00e9nyeges lehet. Megfelel\u0151 el\u0151k\u00e9sz\u00edt\u00e9ssel vizsg\u00e1lhat\u00f3, hogy az \u00e1talakul\u00e1s megfelelhet-e a kedvezm\u00e9nyezett \u00e1talakul\u00e1s felt\u00e9teleinek, ami kedvez\u0151 t\u00e1rsas\u00e1giad\u00f3-kezel\u00e9st tehet lehet\u0151v\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">A kedvezm\u00e9nyezett \u00e1talakul\u00e1s azonban nem automatikusan j\u00e1r\u00f3 lehet\u0151s\u00e9g. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">M\u00e1r az el\u0151k\u00e9sz\u00edt\u00e9s sor\u00e1n vizsg\u00e1lni kell t\u00f6bbek k\u00f6z\u00f6tt:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a t\u00e1rsas\u00e1gi strukt\u00far\u00e1t;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">a tulajdonosi viszonyokat;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az \u00e1talakul\u00e1s \u00fczleti c\u00e9lj\u00e1t;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az \u00e1tker\u00fcl\u0151 vagyonelemek \u00f6sszet\u00e9tel\u00e9t;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">az alkalmazni k\u00edv\u00e1nt sz\u00e1mviteli megold\u00e1st;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">valamint a jogut\u00f3d \u00e1ltal \u00e1tvett k\u00f6telezetts\u00e9geket.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">J\u00fanius 30. ut\u00e1n ez az\u00e9rt is k\u00fcl\u00f6n\u00f6sen fontos, mert az \u00fajratervez\u00e9s sor\u00e1n k\u00f6nnyen el\u0151fordulhat, hogy a t\u00e1rsas\u00e1g els\u0151sorban a k\u00f6zbens\u0151 m\u00e9rlegre \u00e9s az id\u0151z\u00edt\u00e9sre koncentr\u00e1l, mik\u00f6zben az ad\u00f3z\u00e1si min\u0151s\u00edt\u00e9s legal\u00e1bb ugyanilyen l\u00e9nyeges k\u00e9rd\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha az \u00e1talakul\u00e1s sor\u00e1n ingatlan vagy vagyoni \u00e9rt\u00e9k\u0171 jog is \u00e1tsz\u00e1ll, az illet\u00e9kszab\u00e1lyokat is k\u00fcl\u00f6n vizsg\u00e1lni kell. A kedvez\u0151 ad\u00f3z\u00e1si kezel\u00e9s felt\u00e9teleit nem el\u00e9g ut\u00f3lag ellen\u0151rizni, azokat m\u00e1r az \u00e1talakul\u00e1si strukt\u00fara kialak\u00edt\u00e1sakor figyelembe kell venni.<\/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-3993757 elementor-widget elementor-widget-heading\" data-id=\"3993757\" 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\">KIVA-alanyok \u00e1talakul\u00e1sa: nem felt\u00e9tlen\u00fcl jelent ad\u00f3nem v\u00e1lt\u00e1st<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf63838 elementor-widget elementor-widget-text-editor\" data-id=\"cf63838\" 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;\">K\u00fcl\u00f6n figyelmet \u00e9rdemelnek azok a t\u00e1rsas\u00e1gok, amelyek az \u00e1talakul\u00e1s el\u0151tt a kisv\u00e1llalati ad\u00f3, vagyis a KIVA hat\u00e1lya al\u00e1 tartoznak.<\/span><\/p><p><span style=\"font-weight: 400;\">KIVA-alany t\u00e1rsas\u00e1g \u00e1talakul\u00e1sa eset\u00e9n vizsg\u00e1lni kell, hogy az \u00e1talakul\u00e1s milyen hat\u00e1ssal van a t\u00e1rsas\u00e1g ad\u00f3alanyis\u00e1g\u00e1ra. Fontos azonban, hogy az \u00e1talakul\u00e1s miatti technikai megsz\u0171n\u00e9s nem felt\u00e9tlen\u00fcl eredm\u00e9nyezi azt, hogy a t\u00e1rsas\u00e1g automatikusan a t\u00e1rsas\u00e1gi ad\u00f3 hat\u00e1lya al\u00e1 ker\u00fcl. Meghat\u00e1rozott felt\u00e9telek mellett a t\u00e1rsas\u00e1g az \u00e1talakul\u00e1st k\u00f6vet\u0151en 15 napon bel\u00fcl ism\u00e9telten v\u00e1laszthatja a KIVA szerinti ad\u00f3z\u00e1st.<\/span><\/p><p><span style=\"font-weight: 400;\">Ez\u00e9rt KIVA-s t\u00e1rsas\u00e1g \u00e1talakul\u00e1s\u00e1n\u00e1l nemcsak azt kell vizsg\u00e1lni, hogy az \u00e1talakul\u00e1s sz\u00e1mviteli \u00e9s c\u00e9gjogi szempontb\u00f3l hogyan \u00fctemezhet\u0151, hanem azt is, hogy a KIVA-st\u00e1tusz meg\u0151rizhet\u0151-e, milyen bejelent\u00e9si hat\u00e1rid\u0151k vonatkoznak a t\u00e1rsas\u00e1gra, \u00e9s milyen ad\u00f3z\u00e1si adminisztr\u00e1ci\u00f3 kapcsol\u00f3dik az \u00e1talakul\u00e1shoz.<\/span><\/p><p><span style=\"font-weight: 400;\">Ez a gyakorlatban komoly jelent\u0151s\u00e9ggel b\u00edrhat, mert a KIVA \u00e9s a TAO k\u00f6z\u00f6tti elt\u00e9r\u00e9s sok t\u00e1rsas\u00e1gn\u00e1l \u00e9rdemi ad\u00f3terhel\u00e9si k\u00fcl\u00f6nbs\u00e9get okozhat. Az \u00e1talakul\u00e1s tervez\u00e9sekor ez\u00e9rt a KIVA-kezel\u00e9st nem \u00e9rdemes ut\u00f3lagos technikai k\u00e9rd\u00e9sk\u00e9nt kezelni, hanem m\u00e1r az \u00fctemez\u00e9s kialak\u00edt\u00e1sakor be kell \u00e9p\u00edteni a d\u00f6nt\u00e9si pontok k\u00f6z\u00e9.<\/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-9951edb e-con-full e-flex e-con e-child\" data-id=\"9951edb\" 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-dd83c6a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dd83c6a\" 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>A j\u00fanius 30-i hat\u00e1rid\u0151 elm\u00falt, de egy j\u00f3l megtervezett \u00fctemez\u00e9ssel az \u00e1talakul\u00e1s tov\u00e1bbra is hat\u00e9konyan el\u0151k\u00e9sz\u00edthet\u0151. K\u00e9rje szak\u00e9rt\u0151ink t\u00e1mogat\u00e1s\u00e1t a tervez\u00e9s els\u0151 l\u00e9p\u00e9seit\u0151l!<\/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-b04228b elementor-widget elementor-widget-button\" data-id=\"b04228b\" 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\">Belev\u00e1gok az \u00e1talakul\u00e1sba!<\/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-4c047a5 elementor-widget elementor-widget-heading\" data-id=\"4c047a5\" 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\">Mikor nem \u00e9rdemes kapkodni?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13b6f4d elementor-widget elementor-widget-text-editor\" data-id=\"13b6f4d\" 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;\">J\u00fanius 30. ut\u00e1n is van lehet\u0151s\u00e9g az \u00e1talakul\u00e1s el\u0151k\u00e9sz\u00edt\u00e9s\u00e9re, de nem minden esetben a leggyorsabb \u00fctemez\u00e9s a legjobb d\u00f6nt\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha a k\u00f6nyvel\u00e9s nem naprak\u00e9sz, bizonytalan az ingatlanok vagy m\u00e1s jelent\u0151s eszk\u00f6z\u00f6k \u00e9rt\u00e9ke, rendezetlen tulajdonosi vagy finansz\u00edroz\u00e1si k\u00e9rd\u00e9sek vannak, esetleg m\u00e9g nem tiszt\u00e1zott a kedvezm\u00e9nyezett \u00e1talakul\u00e1s felt\u00e9telrendszere, akkor \u00e9rdemes lehet el\u0151bb ezeket rendezni.<\/span><\/p><p><span style=\"font-weight: 400;\">Ilyenkor nem felt\u00e9tlen\u00fcl az a c\u00e9l, hogy minden\u00e1ron m\u00e9g az adott \u00e9vben megt\u00f6rt\u00e9njen az \u00e1talakul\u00e1s. Bizonyos esetekben biztons\u00e1gosabb lehet a folyamatot \u00fajratervezni, vagy ak\u00e1r a k\u00f6vetkez\u0151 \u00e9ves besz\u00e1mol\u00f3ra \u00e9s a k\u00f6vetkez\u0151 j\u00fanius 30-i id\u0151ablakra \u00e9p\u00edteni.<\/span><\/p><p><span style=\"font-weight: 400;\">A j\u00f3 d\u00f6nt\u00e9s nem puszt\u00e1n hat\u00e1rid\u0151 k\u00e9rd\u00e9se. Azt kell m\u00e9rlegelni, hogy az \u00e1talakul\u00e1s sz\u00e1mviteli, ad\u00f3z\u00e1si, jogi \u00e9s \u00fczleti szempontb\u00f3l is megfelel\u0151en el\u0151k\u00e9sz\u00edthet\u0151-e.<\/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-709bdf5 elementor-widget elementor-widget-heading\" data-id=\"709bdf5\" 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\">Mi\u00e9rt \u00e9rdemes m\u00e1r a fordul\u00f3nap kiv\u00e1laszt\u00e1sa el\u0151tt egyeztetni?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c78626 elementor-widget elementor-widget-text-editor\" data-id=\"8c78626\" 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;\">K\u00f6zbens\u0151 m\u00e9rleggel t\u00f6rt\u00e9n\u0151 \u00e1talakul\u00e1s el\u0151k\u00e9sz\u00edt\u00e9se k\u00fcl\u00f6n\u00f6sen akkor m\u0171k\u00f6dik biztons\u00e1gosan, ha a folyamat szerepl\u0151i m\u00e1r az elej\u00e9n \u00f6sszehangoltan dolgoznak. Nem elegend\u0151 puszt\u00e1n egy k\u00f6zbens\u0151 m\u00e9rleget k\u00e9sz\u00edteni: a k\u00f6nyvel\u00e9snek, az ad\u00f3tan\u00e1csad\u00f3nak, a k\u00f6nyvvizsg\u00e1l\u00f3nak, az \u00fcgyv\u00e9dnek, a tulajdonosoknak \u00e9s az \u00fcgyvezet\u00e9snek ugyanarra az \u00fctemtervre kell \u00e9p\u00edtenie.<\/span><\/p><p><span style=\"font-weight: 400;\">Ez az\u00e9rt fontos, mert a v\u00e1lasztott fordul\u00f3nap, az esetleges \u00e1t\u00e9rt\u00e9kel\u00e9s, a jogut\u00f3dl\u00e1s, a kedvezm\u00e9nyezett \u00e1talakul\u00e1s felt\u00e9telei, a KIVA-st\u00e1tusz kezel\u00e9se \u00e9s a v\u00e9gleges vagyonm\u00e9rleg hat\u00e1rideje egym\u00e1sra hat\u00f3 d\u00f6nt\u00e9sek. Ha ezeket nem \u00f6sszehangoltan, hanem k\u00fcl\u00f6n-k\u00fcl\u00f6n kezelik, k\u00f6nnyen el\u0151fordulhat, hogy a sz\u00e1mviteli, ad\u00f3z\u00e1si \u00e9s jogi dokument\u00e1ci\u00f3 nem ugyanazt a logik\u00e1t k\u00f6veti.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00c9ppen ez\u00e9rt c\u00e9lszer\u0171 m\u00e1r a k\u00f6zbens\u0151 m\u00e9rleg fordul\u00f3napj\u00e1nak kijel\u00f6l\u00e9se el\u0151tt \u00e1ttekinteni:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">milyen \u00e1talakul\u00e1si forma szolg\u00e1lja legjobban az \u00fczleti c\u00e9lt;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">milyen m\u00e9rlegfordul\u00f3nappal k\u00e9sz\u00fclhetnek a vagyonm\u00e9rleg-tervezetek;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">mikorra tervezhet\u0151 re\u00e1lisan az \u00e1talakul\u00e1s napja;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">sz\u00fcks\u00e9g van-e \u00e1t\u00e9rt\u00e9kel\u00e9sre;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00e9rintettek-e ingatlanok, t\u00e1mogat\u00e1sok vagy fenntart\u00e1si id\u0151szakok;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">megfelelhet-e az \u00e1talakul\u00e1s a kedvezm\u00e9nyezett \u00e1talakul\u00e1s felt\u00e9teleinek;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">hogyan kezelhet\u0151 a KIVA-st\u00e1tusz;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00e9s milyen hat\u00e1rid\u0151kkel kell sz\u00e1molni a v\u00e9gleges vagyonm\u00e9rleg elk\u00e9sz\u00edt\u00e9s\u00e9n\u00e9l.<\/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-40d920f elementor-widget elementor-widget-heading\" data-id=\"40d920f\" 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\">Hogyan tervezhet\u0151 hat\u00e9konyan az \u00e1talakul\u00e1s \u00e9v k\u00f6zben is?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c314e88 elementor-widget elementor-widget-text-editor\" data-id=\"c314e88\" 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 j\u00fanius 30-i id\u0151pont elmulaszt\u00e1sa teh\u00e1t nem jelenti azt, hogy az \u00e1talakul\u00e1st egy teljes \u00e9vvel el kell halasztani. A folyamat \u00e9vk\u00f6zi k\u00f6zbens\u0151 m\u00e9rleggel tov\u00e1bbra is el\u0151k\u00e9sz\u00edthet\u0151, megfelel\u0151 \u00fctemez\u00e9ssel pedig ak\u00e1r az is el\u00e9rhet\u0151, hogy a v\u00e9gleges vagyonm\u00e9rleghez m\u00e1r ne kelljen \u00fajabb k\u00fcl\u00f6n k\u00f6zbens\u0151 m\u00e9rleget k\u00e9sz\u00edteni.<\/span><\/p><p><span style=\"font-weight: 400;\">Ehhez azonban a fordul\u00f3nap kiv\u00e1laszt\u00e1s\u00e1t, az \u00e1talakul\u00e1s tervezett napj\u00e1t, a 90 napos hat\u00e1rid\u0151t, az ad\u00f3z\u00e1si min\u0151s\u00edt\u00e9st, a jogut\u00f3dl\u00e1si k\u00e9rd\u00e9seket \u00e9s az esetleges kor\u00e1bbi v\u00e1llal\u00e1sokat egy\u00fctt kell vizsg\u00e1lni.<\/span><\/p><p><span style=\"font-weight: 400;\">Ha j\u00fanius 30. ut\u00e1n d\u00f6nt\u00e9s sz\u00fcletik az \u00e1talakul\u00e1s el\u0151k\u00e9sz\u00edt\u00e9s\u00e9r\u0151l, c\u00e9lszer\u0171 m\u00e9g a k\u00f6zbens\u0151 m\u00e9rleg fordul\u00f3napj\u00e1nak kijel\u00f6l\u00e9se el\u0151tt \u00e1ttekinteni az \u00fctemez\u00e9si, sz\u00e1mviteli \u00e9s ad\u00f3z\u00e1si szempontokat. Egy j\u00f3l megv\u00e1lasztott \u00fctemez\u00e9s cs\u00f6kkentheti az adminisztr\u00e1ci\u00f3t, gyors\u00edthatja a folyamatot, \u00e9s seg\u00edthet elker\u00fclni a k\u00e9s\u0151bbi sz\u00e1mviteli vagy ad\u00f3z\u00e1si kock\u00e1zatokat.<\/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-330a3fe elementor-widget elementor-widget-text-editor\" data-id=\"330a3fe\" 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>: Mend\u00f6l Tam\u00e1s,<\/p><p style=\"text-align: right;\">Vezet\u0151 ad\u00f3tan\u00e1csad\u00f3, ICT Business Advisory Zrt.\u00a0<\/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-a70b3bd e-con-full e-flex e-con e-child\" data-id=\"a70b3bd\" 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-5920d1c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5920d1c\" 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;\">Amennyiben t\u00e1mogat\u00e1sra van sz\u00fcks\u00e9g\u00fck az \u00e1talakul\u00e1s megtervez\u00e9s\u00e9ben vagy lebonyol\u00edt\u00e1s\u00e1ban, szak\u00e9rt\u0151 csapatunk k\u00e9szs\u00e9ggel \u00e1ll rendelkez\u00e9s\u00fckre a teljes folyamat sor\u00e1n.<br \/><\/span><br \/>Tekintse meg kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sunkat, \u00e9s k\u00e9rje szak\u00e9rt\u0151 koll\u00e9g\u00e1ink seg\u00edts\u00e9g\u00e9t!<\/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-8a4fa52 elementor-widget elementor-widget-button\" data-id=\"8a4fa52\" 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\/adotanacsadas\/cegstruktura-tanacsadas\/\">\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 a szolg\u00e1ltat\u00e1s!<\/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<div class=\"elementor-element elementor-element-9ef7d31 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"9ef7d31\" 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-5bc74b7 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"5bc74b7\" 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-a04bdfc elementor-widget elementor-widget-text-editor\" data-id=\"a04bdfc\" 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-60647c4 elementor-widget elementor-widget-heading\" data-id=\"60647c4\" 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-e1d5603 elementor-widget elementor-widget-text-editor\" data-id=\"e1d5603\" 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-7939d7f e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"7939d7f\" 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-65e2ba0 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"65e2ba0\" 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-428b2b6 elementor-widget elementor-widget-button\" data-id=\"428b2b6\" 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-e60afdf e-con-full e-flex e-con e-child\" data-id=\"e60afdf\" 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<\/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>C\u00e9ges \u00e1talakul\u00e1s j\u00fanius 30. ut\u00e1n: van megold\u00e1s, de m\u00e1r m\u00e1s \u00fctemez\u00e9ssel A c\u00e9ges \u00e1talakul\u00e1s el\u0151k\u00e9sz\u00edt\u00e9se sor\u00e1n napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1gokn\u00e1l k\u00fcl\u00f6n\u00f6sen fontos id\u0151pont lehet j\u00fanius 30. Eddig a napig bizonyos felt\u00e9telek mellett m\u00e9g felhaszn\u00e1lhat\u00f3 lehet az el\u0151z\u0151 \u00e9v december 31-i \u00e9ves besz\u00e1mol\u00f3ja az \u00e1talakul\u00e1s alapj\u00e1t k\u00e9pez\u0151 vagyonm\u00e9rleg-tervezethez. Err\u0151l kor\u00e1bbi cikk\u00fcnkben r\u00e9szletesen \u00edrtunk: C\u00e9ges \u00e1talakul\u00e1s j\u00fanius 30-ig: [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":18959,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-18960","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 v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>C\u00e9ges \u00e1talakul\u00e1s j\u00fanius 30. ut\u00e1n: \u00edgy tervezhet\u0151 tov\u00e1bb a folyamat<\/title>\n<meta name=\"description\" content=\"Lemaradt a j\u00fanius 30-i hat\u00e1rid\u0151r\u0151l? 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