{"id":20355,"date":"2026-10-02T10:31:47","date_gmt":"2026-10-02T10:31:47","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=20355"},"modified":"2026-10-02T10:37:14","modified_gmt":"2026-10-02T10:37:14","slug":"csoportos-tao-2027-tol-ket-jelentos-elony-ami-miatt-mar-a-novemberi-hatarido-elott-erdemes-szamolni","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/csoportos-tao-2027-tol-ket-jelentos-elony-ami-miatt-mar-a-novemberi-hatarido-elott-erdemes-szamolni\/","title":{"rendered":"Csoportos TAO 2027-t\u0151l: k\u00e9t jelent\u0151s el\u0151ny, ami miatt m\u00e1r a novemberi hat\u00e1rid\u0151 el\u0151tt \u00e9rdemes sz\u00e1molni"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"20355\" class=\"elementor elementor-20355\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37cfdee e-flex e-con-boxed e-con e-parent\" data-id=\"37cfdee\" 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-6ce6423 e-con-full e-flex e-con e-child\" data-id=\"6ce6423\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a7a5225 e-con-full e-flex e-con e-child\" data-id=\"a7a5225\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0ffe6f7 e-con-full e-flex e-con e-child\" data-id=\"0ffe6f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-98bba4f e-con-full e-flex e-con e-child\" data-id=\"98bba4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-494c241 e-con-full e-flex e-con e-child\" data-id=\"494c241\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb225f0 e-con-full e-flex e-con e-child\" data-id=\"cb225f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-70ee0e1 e-con-full e-flex e-con e-child\" data-id=\"70ee0e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3c33bc9 e-con-full e-flex e-con e-child\" data-id=\"3c33bc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c69127d e-con-full e-flex e-con e-child\" data-id=\"c69127d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b884703 elementor-widget elementor-widget-heading\" data-id=\"b884703\" 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\">Csoportos TAO 2027-t\u0151l: k\u00e9t jelent\u0151s el\u0151ny, ami miatt m\u00e1r a novemberi hat\u00e1rid\u0151 el\u0151tt \u00e9rdemes sz\u00e1molni<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b67541 elementor-widget elementor-widget-text-editor\" data-id=\"9b67541\" 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 c\u00e9gcsoporton bel\u00fcl egyszerre vannak nyeres\u00e9ges \u00e9s vesztes\u00e9ges magyar t\u00e1rsas\u00e1gok? Jelent\u0151s a belf\u00f6ldi csoporttagok egym\u00e1s k\u00f6z\u00f6tti forgalma, \u00e9s \u00e9vr\u0151l \u00e9vre komoly transzfer\u00e1r-dokument\u00e1ci\u00f3s feladatot jelent a bels\u0151 \u00fcgyletek kezel\u00e9se?<\/p><p>Ilyen esetben \u00e9rdemes m\u00e9g a novemberi v\u00e1laszt\u00e1si id\u0151szak el\u0151tt megvizsg\u00e1lni a csoportos t\u00e1rsas\u00e1giad\u00f3-alanyis\u00e1g lehet\u0151s\u00e9g\u00e9t. Napt\u00e1ri \u00e9ves ad\u00f3z\u00f3kn\u00e1l ugyanis a <strong>2027. janu\u00e1r 1-j\u00e9t\u0151l l\u00e9trehozni k\u00edv\u00e1nt TAO-csoport k\u00e9relm\u00e9t 2026. november 1. \u00e9s 20. k\u00f6z\u00f6tt kell beny\u00fajtani<\/strong>. A hat\u00e1rid\u0151 jogveszt\u0151, ez\u00e9rt a jogosults\u00e1gi \u00e9s ad\u00f3hat\u00e1s-vizsg\u00e1latot nem c\u00e9lszer\u0171 mag\u00e1ra a novemberi id\u0151szakra hagyni.<\/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-f768719 elementor-widget elementor-widget-heading\" data-id=\"f768719\" 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 a csoportos t\u00e1rsas\u00e1giad\u00f3-alanyis\u00e1g?<\/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-2c921be e-con-full e-flex e-con e-child\" data-id=\"2c921be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d00e73e elementor-widget elementor-widget-text-editor\" data-id=\"d00e73e\" 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 csoportos TAO lehet\u0151v\u00e9 teszi, hogy legal\u00e1bb k\u00e9t, a t\u00f6rv\u00e9nyi felt\u00e9teleket teljes\u00edt\u0151 t\u00e1rsas\u00e1giad\u00f3-alany t\u00e1rsas\u00e1gi ad\u00f3 szempontj\u00e1b\u00f3l csoportk\u00e9nt m\u0171k\u00f6dj\u00f6n. A tagok tov\u00e1bbra is meghat\u00e1rozz\u00e1k saj\u00e1t egyedi ad\u00f3alapjukat, a csoportszint\u0171 t\u00e1rsas\u00e1gi ad\u00f3 meg\u00e1llap\u00edt\u00e1sa \u00e9s bevall\u00e1sa azonban a kijel\u00f6lt csoportk\u00e9pvisel\u0151n kereszt\u00fcl t\u00f6rt\u00e9nik.<\/p><p>\u00a0<\/p><p>A konstrukci\u00f3 nem minden v\u00e1llalatcsoportn\u00e1l j\u00e1r automatikusan megtakar\u00edt\u00e1ssal. K\u00e9t helyzetben azonban k\u00fcl\u00f6n\u00f6sen \u00e9rdemes sz\u00e1m\u00edt\u00e1sokat v\u00e9gezni.<\/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-927b11b e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"927b11b\" 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-b2ba503 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b2ba503\" 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;\"><strong>A konstrukci\u00f3 a di\u00e1kok sz\u00e1m\u00e1ra is vonz\u00f3 lehet.<\/strong><br \/>A felt\u00e9teleknek megfelel\u0151 <strong>25 \u00e9v alatti fiatal 2026-ban jogosults\u00e1gi h\u00f3naponk\u00e9nt 715 765 forintig nem fizet 15 sz\u00e1zal\u00e9k szem\u00e9lyi j\u00f6vedelemad\u00f3t az \u00e9rintett j\u00f6vedelmei ut\u00e1n.<\/strong> A kedvez\u0151bb nett\u00f3 kereseti lehet\u0151s\u00e9g er\u0151s\u00edtheti a toborz\u00e1st \u00e9s a megtart\u00e1st, ami a partner sz\u00e1m\u00e1ra stabilabb rendelkez\u00e9sre \u00e1ll\u00e1st jelenthet.<\/span><\/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\t\t<div class=\"elementor-element elementor-element-c6170ae elementor-widget elementor-widget-heading\" data-id=\"c6170ae\" 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\">1. Ha az egyik csoporttag vesztes\u00e9ges, mik\u00f6zben a t\u00f6bbiek nyeres\u00e9gesek<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eeefd24 elementor-widget elementor-widget-text-editor\" data-id=\"eeefd24\" 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>\u00d6n\u00e1ll\u00f3 ad\u00f3alanyis\u00e1g eset\u00e9n egy vesztes\u00e9ges t\u00e1rsas\u00e1g negat\u00edv ad\u00f3alapja f\u0151szab\u00e1ly szerint saj\u00e1t k\u00e9s\u0151bbi pozit\u00edv ad\u00f3alapj\u00e1val szemben haszn\u00e1lhat\u00f3 fel. Egy TAO-csoportban azonban a <strong>csoporttags\u00e1g alatt keletkez\u0151 negat\u00edv egyedi ad\u00f3alapok csoportszint\u0171 elhat\u00e1rolt vesztes\u00e9get k\u00e9pezhetnek<\/strong>, amely m\u00e1r a keletkez\u00e9s \u00e9v\u00e9ben cs\u00f6kkentheti a csoport pozit\u00edv ad\u00f3alapj\u00e1t. A fel nem haszn\u00e1lt csoportszint\u0171 vesztes\u00e9g legk\u00e9s\u0151bb a keletkez\u00e9s\u00e9t k\u00f6vet\u0151 \u00f6t\u00f6dik ad\u00f3\u00e9vben haszn\u00e1lhat\u00f3 fel.<\/p><p>\u00a0<\/p><p>Fontos azonban, hogy nem korl\u00e1tlan vesztes\u00e9gkompenz\u00e1ci\u00f3r\u00f3l van sz\u00f3. <strong>A vesztes\u00e9g felhaszn\u00e1l\u00e1s\u00e1t k\u00f6vet\u0151en a csoport ad\u00f3alapj\u00e1nak el kell \u00e9rnie a pozit\u00edv egyedi ad\u00f3alapok<\/strong> \u2013 vesztes\u00e9gfelhaszn\u00e1l\u00e1s n\u00e9lk\u00fcli \u2013 \u00f6sszeg\u00e9nek legal\u00e1bb <strong>50%-\u00e1t<\/strong>, \u00e9s az egyedileg, illetve csoportszinten felhaszn\u00e1lt vesztes\u00e9gek egy\u00fcttes \u00f6sszeg\u00e9re is 50%-os korl\u00e1t vonatkozik.<\/p><p>\u00a0<\/p><p>Egy egyszer\u0171 p\u00e9lda j\u00f3l mutatja a lehet\u0151s\u00e9get. Ha a csoport egyik tagja 100 milli\u00f3 forint pozit\u00edv ad\u00f3alapot, egy m\u00e1sik tag pedig 80 milli\u00f3 forint negat\u00edv ad\u00f3alapot realiz\u00e1l, a teljes 80 milli\u00f3s vesztes\u00e9g nem felt\u00e9tlen\u00fcl haszn\u00e1lhat\u00f3 fel azonnal. Az 50%-os korl\u00e1t miatt ebben az egyszer\u0171s\u00edtett p\u00e9ld\u00e1ban a csoport ad\u00f3alapja legal\u00e1bb 50 milli\u00f3 forint maradna, m\u00edg a fel nem haszn\u00e1lt vesztes\u00e9gr\u00e9sz k\u00e9s\u0151bbi \u00e9vekre tov\u00e1bbvihet\u0151.<\/p><p>\u00a0<\/p><p>\u00c9ppen ez\u00e9rt egy TAO-csoport l\u00e9trehoz\u00e1sa el\u0151tt nem egyetlen \u00e9v adatait, hanem c\u00e9lszer\u0171en <strong>t\u00f6bb \u00e9vre el\u0151re a tagok v\u00e1rhat\u00f3 ad\u00f3alapj\u00e1t \u00e9s vesztes\u00e9gpoz\u00edci\u00f3j\u00e1t is modellezni<\/strong>.<\/p><p>\u00a0<\/p><p>K\u00fcl\u00f6n\u00f6sen fontos az id\u0151z\u00edt\u00e9s: a csoporttags\u00e1got megel\u0151z\u0151en keletkezett vesztes\u00e9gek kezel\u00e9se elt\u00e9r a csoporttags\u00e1g alatt keletkez\u0151 vesztes\u00e9gek\u00e9t\u0151l. Ha teh\u00e1t valamelyik t\u00e1rsas\u00e1gn\u00e1l 2027-t\u0151l jelent\u0151s vesztes\u00e9g v\u00e1rhat\u00f3, m\u00e1r a 2026. novemberi v\u00e1laszt\u00e1si id\u0151szak el\u0151tt \u00e9rdemes megvizsg\u00e1lni a TAO-csoport kialak\u00edt\u00e1s\u00e1t.<\/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-b168258 elementor-widget elementor-widget-heading\" data-id=\"b168258\" 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\">2. Jelent\u0151sen cs\u00f6kkenhet a transzfer\u00e1r-adminisztr\u00e1ci\u00f3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f68bbd5 elementor-widget elementor-widget-text-editor\" data-id=\"f68bbd5\" 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 m\u00e1sik jelent\u0151s el\u0151ny azokn\u00e1l a v\u00e1llalatcsoportokn\u00e1l jelentkezhet, amelyek magyar tagjai nagy volumenben \u00fczletelnek egym\u00e1ssal.<\/p><p>\u00a0<\/p><p>Ilyen lehet p\u00e9ld\u00e1ul a csoporton bel\u00fcli term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9s, menedzsment-, vagy adminisztr\u00e1ci\u00f3s szolg\u00e1ltat\u00e1s, finansz\u00edroz\u00e1s, vagy ak\u00e1r ingatlan b\u00e9rbead\u00e1s. \u00d6n\u00e1ll\u00f3 ad\u00f3alanyok eset\u00e9ben ezek jelent\u0151s transzfer\u00e1r-dokument\u00e1ci\u00f3s \u00e9s adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9get eredm\u00e9nyezhetnek.<\/p><p>A TAO-csoport tagjainak <strong>egym\u00e1s k\u00f6z\u00f6tti \u00fcgyletei f\u0151szab\u00e1ly szerint mentes\u00fclnek a szok\u00e1sos piaci \u00e1rhoz kapcsol\u00f3d\u00f3 t\u00e1rsas\u00e1giad\u00f3-korrekci\u00f3 al\u00f3l<\/strong>, \u00e9s a csoporttagok k\u00f6z\u00f6tti \u00fcgyletekr\u0151l transzfer\u00e1r-adatszolg\u00e1ltat\u00e1st is csak a Tao tv.-ben meghat\u00e1rozott kiv\u00e9teles esetekben kell teljes\u00edteni.<\/p><p>\u00a0<\/p><p><strong>Ez jelent\u0151s adminisztr\u00e1ci\u00f3s megtakar\u00edt\u00e1st eredm\u00e9nyezhet egy olyan magyar v\u00e1llalatcsoportban, ahol a tagok<\/strong> jellemz\u0151en egym\u00e1ssal egy\u00fcttm\u0171k\u00f6dve fejtik ki a csoport gazdas\u00e1gi tev\u00e9keny\u00e9g\u00e9t, ez\u00e9rt nem csak f\u00fcggetlen felekkel, hanem <strong>egym\u00e1ssal is jelent\u0151s forgalmat bonyol\u00edtanak<\/strong>.<\/p><p>\u00a0<\/p><p>A mentess\u00e9g ugyanakkor <strong>nem terjed ki automatikusan minden kapcsolt \u00fcgyletre<\/strong>. Ha egy csoporttag a TAO-csoporton k\u00edv\u00fcli \u2013 p\u00e9ld\u00e1ul k\u00fclf\u00f6ldi \u2013 kapcsolt v\u00e1llalkoz\u00e1ssal \u00fczletel, arra tov\u00e1bbra is alkalmazni kell a transzfer\u00e1r-szab\u00e1lyokat \u00e9s teljes\u00edteni kell az el\u0151\u00edrt adatszolg\u00e1ltat\u00e1st.<\/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-916ff93 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"916ff93\" 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-0aac623 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0aac623\" 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>Szeretn\u00e9m megn\u00e9zni, hogyan igaz\u00edthat\u00f3 a mun kaer\u0151-kapacit\u00e1s a t\u00e9nyleges terhel\u00e9ssel di\u00e1kok seg\u00edts\u00e9g\u00e9vel.<\/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-d729c87 elementor-widget elementor-widget-button\" data-id=\"d729c87\" 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\/ict-lions-iskolaszovetkezet\/\">\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 az ICT Lions iskolasz\u00f6vetkezet!<\/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-e4518be elementor-widget elementor-widget-heading\" data-id=\"e4518be\" 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\">Kik v\u00e1laszthatj\u00e1k?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6744fb elementor-widget elementor-widget-text-editor\" data-id=\"c6744fb\" 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 csoportos t\u00e1rsas\u00e1giad\u00f3-alanyis\u00e1g l\u00e9trehoz\u00e1s\u00e1hoz legal\u00e1bb k\u00e9t jogosult ad\u00f3z\u00f3 sz\u00fcks\u00e9ges. A legfontosabb felt\u00e9telek k\u00f6z\u00e9 tartozik, hogy <strong>a leend\u0151 tagok k\u00f6z\u00f6tt \u2013 vagy egy m\u00e1sik szem\u00e9lynek a leend\u0151 tagokban \u2013 legal\u00e1bb 75%-os k\u00f6zvetlen vagy megfelel\u0151 k\u00f6zvetett szavazati joga legyen<\/strong>. Emellett <strong>azonos m\u00e9rlegfordul\u00f3nappal kell rendelkezni\u00fck<\/strong>, \u00e9s a besz\u00e1mol\u00f3t, illetve a k\u00f6nyvviteli z\u00e1rlatot <strong>valamennyi tagnak egys\u00e9gesen a magyar sz\u00e1mviteli szab\u00e1lyok vagy egys\u00e9gesen az IFRS-ek alapj\u00e1n kell elk\u00e9sz\u00edtenie<\/strong>. Egy ad\u00f3z\u00f3 egyszerre csak egy TAO-csoport tagja lehet.<\/p><p>\u00a0<\/p><p>A tulajdonosi strukt\u00fara vizsg\u00e1latakor k\u00fcl\u00f6n\u00f6sen a t\u00f6bbszint\u0171, k\u00f6zvetett r\u00e9szesed\u00e9si l\u00e1ncokra kell figyelni, mert ezekn\u00e9l a 75%-os felt\u00e9telt a t\u00f6rv\u00e9ny speci\u00e1lis szab\u00e1lyai szerint kell meg\u00edt\u00e9lni.<\/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-d99ef55 elementor-widget elementor-widget-heading\" data-id=\"d99ef55\" 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\">November 1\u201320.: a k\u00e9relem ideje, nem a d\u00f6nt\u00e9s\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efa8efe elementor-widget elementor-widget-text-editor\" data-id=\"efa8efe\" 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 napt\u00e1ri \u00e9ves t\u00e1rsas\u00e1gok eset\u00e9ben a 2027. janu\u00e1r 1-j\u00e9t\u0151l indul\u00f3 TAO-csoport l\u00e9trehoz\u00e1s\u00e1t 2026. november 1. \u00e9s 20. k\u00f6z\u00f6tt lehet k\u00e9relmezni. <\/strong>Fontos, hogy a hat\u00e1rid\u0151 jogveszt\u0151. A csoport a NAV enged\u00e9ly\u00e9vel j\u00f6n l\u00e9tre, a k\u00e9relmet a T118 nyomtatv\u00e1nyhoz kapcsol\u00f3d\u00f3an kell el\u0151terjeszteni.<\/p><p>\u00a0<\/p><p>Ez azonban nem jelenti azt, hogy novemberben \u00e9rdemes elkezdeni gondolkodni a v\u00e1laszt\u00e1son. Addigra c\u00e9lszer\u0171 m\u00e1r tiszt\u00e1zni a jogosults\u00e1got, elk\u00e9sz\u00edteni az ad\u00f3hat\u00e1s-modellez\u00e9st, meghat\u00e1rozni a bevonand\u00f3 tagokat, kijel\u00f6lni a leend\u0151 csoportk\u00e9pvisel\u0151t, \u00e9s kialak\u00edtani a sz\u00fcks\u00e9ges bels\u0151 adatszolg\u00e1ltat\u00e1si folyamatokat.<\/p><p>\u00a0<\/p><p><strong>A csoporttagok ugyanis a csoport m\u0171k\u00f6d\u00e9se alatt is egyedileg \u00e1llap\u00edtj\u00e1k meg saj\u00e1t ad\u00f3alapjukat<\/strong>, \u00e9s az ehhez sz\u00fcks\u00e9ges <strong>adatokat, nyilv\u00e1ntart\u00e1sokat a csoportk\u00e9pvisel\u0151 r\u00e9sz\u00e9re rendelkez\u00e9sre kell bocs\u00e1taniuk<\/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-ca00926 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"ca00926\" 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-ce7f7e0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ce7f7e0\" 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>Szeretn\u00e9m megn\u00e9zni, hogyan tudn\u00e9k hat\u00e9konyan di\u00e1kokat alkalmazni!<\/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-c946f80 elementor-widget elementor-widget-button\" data-id=\"c946f80\" 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\/ict-lions-iskolaszovetkezet\/\">\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 az ICT Lions iskolasz\u00f6vetkezet!<\/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-92a24e6 elementor-widget elementor-widget-heading\" data-id=\"92a24e6\" 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 \u00e9rdemes m\u00e9g a d\u00f6nt\u00e9s el\u0151tt kisz\u00e1molni?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cae96d2 elementor-widget elementor-widget-text-editor\" data-id=\"cae96d2\" 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 v\u00e1laszt\u00e1s el\u0151tt c\u00e9lszer\u0171 egy t\u00f6bb\u00e9ves modellt k\u00e9sz\u00edteni, amely egyszerre vizsg\u00e1lja a csoporttagok v\u00e1rhat\u00f3 pozit\u00edv \u00e9s negat\u00edv ad\u00f3alapjait, a megl\u00e9v\u0151 elhat\u00e1rolt vesztes\u00e9geket, az ig\u00e9nybe vehet\u0151 ad\u00f3kedvezm\u00e9nyeket \u00e9s az egym\u00e1s k\u00f6z\u00f6tti kapcsolt \u00fcgyletek volumen\u00e9t. Nem szabad megfeledkezni arr\u00f3l sem, hogy <strong>a TAO-csoport ad\u00f3kedvezm\u00e9nyeire k\u00fcl\u00f6n szab\u00e1lyok vonatkoznak<\/strong>, \u00e9s <strong>az egyes kedvezm\u00e9nyek felt\u00e9teleit tov\u00e1bbra is az arra jogosult csoporttagnak kell teljes\u00edtenie<\/strong>.<\/p><p>\u00a0<\/p><p>Ez\u00e9rt \u00f6nmag\u00e1ban az, hogy a c\u00e9gcsoportban van vesztes\u00e9ges t\u00e1rsas\u00e1g vagy jelent\u0151s bels\u0151 kapcsolt forgalom, m\u00e9g nem jelenti automatikusan azt, hogy a csoportos TAO a legkedvez\u0151bb megold\u00e1s. <strong>A v\u00e1rhat\u00f3 megtakar\u00edt\u00e1st \u00e9s az adminisztrat\u00edv hat\u00e1sokat egy\u00fctt \u00e9rdemes sz\u00e1mszer\u0171s\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-e642e00 elementor-widget elementor-widget-heading\" data-id=\"e642e00\" 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\">Hogyan seg\u00edt az ICT Eur\u00f3pa?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72ae98b elementor-widget elementor-widget-text-editor\" data-id=\"72ae98b\" 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 ICT Eur\u00f3pa a v\u00e1laszt\u00e1s teljes el\u0151k\u00e9sz\u00edt\u00e9si folyamat\u00e1ban t\u00e1mogat\u00e1st tud ny\u00fajtani. Els\u0151 l\u00e9p\u00e9sk\u00e9nt \u00e1ttekintj\u00fck a tulajdonosi strukt\u00far\u00e1t \u00e9s a jogosults\u00e1gi felt\u00e9teleket. Ezt k\u00f6vet\u0151en ad\u00f3hat\u00e1s-modellez\u00e9ssel sz\u00e1mszer\u0171s\u00edtj\u00fck t\u00f6bbek k\u00f6z\u00f6tt a csoportszint\u0171 vesztes\u00e9gfelhaszn\u00e1l\u00e1s, a t\u00e1rsas\u00e1giad\u00f3-fizet\u00e9s \u00e9s a transzfer\u00e1r-adminisztr\u00e1ci\u00f3 v\u00e1rhat\u00f3 hat\u00e1s\u00e1t. Pozit\u00edv d\u00f6nt\u00e9s eset\u00e9n t\u00e1mogatjuk a NAV-k\u00e9relem el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t, a csoportk\u00e9pvisel\u0151i m\u0171k\u00f6d\u00e9s, valamint a tagok k\u00f6z\u00f6tti adatszolg\u00e1ltat\u00e1si \u00e9s egy\u00fcttm\u0171k\u00f6d\u00e9si rend kialak\u00edt\u00e1s\u00e1t is.<\/p><p><strong>Ha c\u00e9gcsoportjuk 2027-t\u0151l szeretn\u00e9 kihaszn\u00e1lni a csoportos t\u00e1rsas\u00e1giad\u00f3-alanyis\u00e1g el\u0151nyeit, \u00e9rdemes m\u00e9g a novemberi k\u00e9relembeny\u00fajt\u00e1si id\u0151szak el\u0151tt elv\u00e9gezni az el\u0151zetes vizsg\u00e1latot.<\/strong><\/p><p>\u00a0<\/p><p>Az ICT Eur\u00f3pa szak\u00e9rt\u0151i el\u0151sz\u0171r\u00e9ssel, r\u00e9szletes ad\u00f3hat\u00e1s-modellez\u00e9ssel \u00e9s a TAO-csoport l\u00e9trehoz\u00e1s\u00e1nak teljes szakmai el\u0151k\u00e9sz\u00edt\u00e9s\u00e9vel t\u00e1mogatj\u00e1k a d\u00f6nt\u00e9st.<\/p><p><strong>\u00a0<\/strong><\/p><p><strong>K\u00e9rjen el\u0151zetes csoportos TAO-vizsg\u00e1latot szak\u00e9rt\u0151inkt\u0151l!<\/strong><\/p><p><em>Jelen \u00edr\u00e1s t\u00e1j\u00e9koztat\u00f3 jelleg\u0171, nem min\u0151s\u00fcl ad\u00f3tan\u00e1csad\u00e1snak. A csoportos t\u00e1rsas\u00e1giad\u00f3-alanyis\u00e1g v\u00e1laszt\u00e1sa el\u0151tt minden esetben a konkr\u00e9t c\u00e9gstrukt\u00fara \u00e9s ad\u00f3z\u00e1si poz\u00edci\u00f3 egyedi vizsg\u00e1lata javasolt.<\/em><\/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-81d34aa elementor-widget elementor-widget-text-editor\" data-id=\"81d34aa\" 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>This article was peer-reviewed by:<\/p><p><b>J\u00f3zsef Vizer<\/b><b><br \/><\/b>Vezet\u0151 ad\u00f3tan\u00e1csad\u00f3, c\u00e9gvezet\u0151<br \/>ICT Business Advisory Zrt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b8ffa52 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"b8ffa52\" 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-6cd9428 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6cd9428\" 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-3b46249 elementor-widget elementor-widget-button\" data-id=\"3b46249\" 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-107c793 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"107c793\" 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-68ae7ab elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"68ae7ab\" 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-ed3365b elementor-widget elementor-widget-text-editor\" data-id=\"ed3365b\" 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-2daff7e elementor-widget elementor-widget-heading\" data-id=\"2daff7e\" 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-69a37d1 elementor-widget elementor-widget-text-editor\" data-id=\"69a37d1\" 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-0cfecf8 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"0cfecf8\" 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-11c85fb elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"11c85fb\" 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-e1ea553 elementor-widget elementor-widget-button\" data-id=\"e1ea553\" 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-b41d171 e-con-full e-flex e-con e-child\" data-id=\"b41d171\" 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<\/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>Csoportos TAO 2027-t\u0151l: k\u00e9t jelent\u0151s el\u0151ny, ami miatt m\u00e1r a novemberi hat\u00e1rid\u0151 el\u0151tt \u00e9rdemes sz\u00e1molni A c\u00e9gcsoporton bel\u00fcl egyszerre vannak nyeres\u00e9ges \u00e9s vesztes\u00e9ges magyar t\u00e1rsas\u00e1gok? Jelent\u0151s a belf\u00f6ldi csoporttagok egym\u00e1s k\u00f6z\u00f6tti forgalma, \u00e9s \u00e9vr\u0151l \u00e9vre komoly transzfer\u00e1r-dokument\u00e1ci\u00f3s feladatot jelent a bels\u0151 \u00fcgyletek kezel\u00e9se? Ilyen esetben \u00e9rdemes m\u00e9g a novemberi v\u00e1laszt\u00e1si id\u0151szak el\u0151tt megvizsg\u00e1lni a csoportos [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20356,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-20355","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 v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Csoportos TAO 2027: el\u0151ny\u00f6k \u00e9s novemberi hat\u00e1rid\u0151<\/title>\n<meta name=\"description\" content=\"Csoportos TAO 2027-t\u0151l? 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