{"id":20576,"date":"2026-10-09T13:09:13","date_gmt":"2026-10-09T13:09:13","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=20576"},"modified":"2026-10-09T13:21:26","modified_gmt":"2026-10-09T13:21:26","slug":"uj-transzferarszabalyok-es-a-felkeszules-fontossaga","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/uj-transzferarszabalyok-es-a-felkeszules-fontossaga\/","title":{"rendered":"\u00daj transzfer\u00e1rszab\u00e1lyok \u00e9s a felk\u00e9sz\u00fcl\u00e9s fontoss\u00e1ga"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"20576\" class=\"elementor elementor-20576\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5654a6 e-flex e-con-boxed e-con e-parent\" data-id=\"e5654a6\" 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-66b6ffe e-con-full e-flex e-con e-child\" data-id=\"66b6ffe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5372d47 e-con-full e-flex e-con e-child\" data-id=\"5372d47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8e907c7 e-con-full e-flex e-con e-child\" data-id=\"8e907c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-234a29f e-con-full e-flex e-con e-child\" data-id=\"234a29f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ca938fc e-con-full e-flex e-con e-child\" data-id=\"ca938fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a14c98c e-con-full e-flex e-con e-child\" data-id=\"a14c98c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b6e3c5b e-con-full e-flex e-con e-child\" data-id=\"b6e3c5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-af5bc00 e-con-full e-flex e-con e-child\" data-id=\"af5bc00\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1b81a91 e-con-full e-flex e-con e-child\" data-id=\"1b81a91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-662b816 e-con-full e-flex e-con e-child\" data-id=\"662b816\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2565f5 elementor-widget elementor-widget-heading\" data-id=\"b2565f5\" 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\">\u00daj transzfer\u00e1rszab\u00e1lyok \u00e9s a felk\u00e9sz\u00fcl\u00e9s fontoss\u00e1ga<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3670ab0 elementor-widget elementor-widget-text-editor\" data-id=\"3670ab0\" 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 45\/2025. (XII. 23.) NGM rendelet a 2026-ban kezd\u0151d\u0151 ad\u00f3\u00e9vekre \u00faj k\u00f6vetelm\u00e9nyeket vezet be a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti \u00fcgyletek dokument\u00e1l\u00e1s\u00e1ban \u00e9s a transzfer\u00e1r-adatszolg\u00e1ltat\u00e1sban. Az \u00e9rt\u00e9khat\u00e1rok emel\u00e9se \u00e9s egyes egyszer\u0171s\u00edt\u00e9sek mellett t\u00f6bb ter\u00fcleten r\u00e9szletesebb elemz\u00e9sekre \u00e9s ellen\u0151rizhet\u0151bb p\u00e9nz\u00fcgyi al\u00e1t\u00e1maszt\u00e1sra van sz\u00fcks\u00e9g.<\/p><p>Ezek teljes\u00edt\u00e9se sok esetben id\u0151ig\u00e9nyesebb\u00e9 teheti a dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9t, k\u00fcl\u00f6n\u00f6sen az \u00faj szab\u00e1lyok els\u0151 alkalmaz\u00e1sakor. A h\u00e1tt\u00e9ranyagok \u00f6sszegy\u0171jt\u00e9se, a sz\u00e1mviteli adatok feloszt\u00e1sa \u00e9s a csoporton bel\u00fcli egyeztet\u00e9sek t\u00f6bb v\u00e1llalati ter\u00fclet k\u00f6zrem\u0171k\u00f6d\u00e9s\u00e9t ig\u00e9nyelhetik. <strong>A felk\u00e9sz\u00fcl\u00e9st ez\u00e9rt \u00e9rdemes m\u00e1r \u00e9v k\u00f6zben megkezdeni, \u00e9s id\u0151ben felm\u00e9rni, hogy a sz\u00fcks\u00e9ges adatok el\u0151\u00e1ll\u00edthat\u00f3k-e a megl\u00e9v\u0151 nyilv\u00e1ntart\u00e1sokb\u00f3l.<\/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-6dd813d elementor-widget elementor-widget-heading\" data-id=\"6dd813d\" 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\">Emelked\u0151 dokument\u00e1ci\u00f3s \u00e9rt\u00e9khat\u00e1rok<\/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-b4697ba e-con-full e-flex e-con e-child\" data-id=\"b4697ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aec8b44 elementor-widget elementor-widget-text-editor\" data-id=\"aec8b44\" 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 helyi dokumentum k\u00e9sz\u00edt\u00e9se al\u00f3li mentess\u00e9gi \u00e9rt\u00e9khat\u00e1r 100 milli\u00f3 forintr\u00f3l 150 milli\u00f3 forintra emelkedik. Az \u00e9rt\u00e9khat\u00e1rt az ad\u00f3\u00e9vi, \u00e1fa n\u00e9lk\u00fcli, szok\u00e1sos piaci \u00e1ron sz\u00e1m\u00edtott ellen\u00e9rt\u00e9k alapj\u00e1n kell vizsg\u00e1lni. Az \u00f6sszevonhat\u00f3 \u00fcgyletek \u00e9rt\u00e9k\u00e9t akkor is egy\u00fcttesen kell figyelembe venni, ha az ad\u00f3z\u00f3 k\u00fcl\u00f6n dokument\u00e1lja \u0151ket.<\/p><p>F\u0151dokumentumot, vagyis Master File-t akkor kell k\u00e9sz\u00edteni, ha a helyi dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9g al\u00e1 es\u0151 kapcsolt \u00fcgyletek \u00f6sszes\u00edtett, \u00e1fa n\u00e9lk\u00fcli, szok\u00e1sos piaci \u00e1ron sz\u00e1m\u00edtott \u00e9rt\u00e9ke meghaladja az 500 milli\u00f3 forintot.<\/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-622cb84 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"622cb84\" 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-fcd09dc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fcd09dc\" 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-7292ae4 elementor-widget elementor-widget-heading\" data-id=\"7292ae4\" 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\">A szolg\u00e1ltat\u00e1sok hasznoss\u00e1g\u00e1nak igazol\u00e1sa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d2218f elementor-widget elementor-widget-text-editor\" data-id=\"6d2218f\" 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 helyi dokumentum egyik kiemelt k\u00f6vetelm\u00e9nye a hasznoss\u00e1gi teszt, azaz a benefit test. A szolg\u00e1ltat\u00e1st ig\u00e9nybe vev\u0151nek be kell mutatnia, hogy a szolg\u00e1ltat\u00e1s az \u00fczleti tev\u00e9kenys\u00e9g\u00e9hez teljes eg\u00e9sz\u00e9ben sz\u00fcks\u00e9ges, \u00e9s hasonl\u00f3 felt\u00e9telekkel f\u00fcggetlen f\u00e9lt\u0151l is ig\u00e9nybe venn\u00e9, vagy saj\u00e1t maga v\u00e9gezn\u00e9 el.<\/p><p>Az al\u00e1t\u00e1maszt\u00e1s sor\u00e1n \u00e9rdemes kit\u00e9rni arra, hogy a szolg\u00e1ltat\u00e1s milyen kompetenci\u00e1t vagy er\u0151forr\u00e1st p\u00f3tolt, hogyan \u00e9p\u00fclt be a v\u00e1llalkoz\u00e1s m\u0171k\u00f6d\u00e9s\u00e9be, \u00e9s milyen gazdas\u00e1gi vagy kereskedelmi el\u0151nyt biztos\u00edtott.<\/p><p>A szerz\u0151d\u00e9sek \u00e9s sz\u00e1ml\u00e1k \u00f6nmagukban nem elegend\u0151k. Az \u00fcgylet jelleg\u00e9t\u0151l f\u00fcgg\u0151en riportok, elemz\u00e9sek, szakmai levelez\u00e9sek, tr\u00e9ninganyagok, rendszerhaszn\u00e1lati adatok vagy munkaid\u0151-nyilv\u00e1ntart\u00e1sok igazolhatj\u00e1k a teljes\u00edt\u00e9st \u00e9s a hasznoss\u00e1got. A sz\u00fcks\u00e9ges bizony\u00edt\u00e9kok k\u00f6re mindig a szolg\u00e1ltat\u00e1s t\u00e9nyleges tartalm\u00e1hoz igazodik.<\/p><p>A hasznoss\u00e1gi teszt az alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171 \u00e9s a p\u00e9nz\u00fcgyi szolg\u00e1ltat\u00e1sokra is kiterjed. A teljes\u00edt\u00e9s sor\u00e1n keletkez\u0151 h\u00e1tt\u00e9ranyagok folyamatos gy\u0171jt\u00e9se k\u00fcl\u00f6n\u00f6sen fontos, mert azok ut\u00f3lagos beszerz\u00e9se \u00e9s rendszerez\u00e9se jelent\u0151s t\u00f6bbletmunk\u00e1t okozhat.<\/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-8749b75 e-con-full e-flex e-con e-child\" data-id=\"8749b75\" 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-5830d10 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5830d10\" 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 megv\u00e1ltozott szab\u00e1lyok \u00faj feladatokat jelenthetnek a dokument\u00e1ci\u00f3 \u00e9s a p\u00e9nz\u00fcgyi al\u00e1t\u00e1maszt\u00e1s ter\u00fclet\u00e9n. Szak\u00e9rt\u0151ink seg\u00edtenek azonos\u00edtani a v\u00e1llalkoz\u00e1s\u00e1t \u00e9rint\u0151 k\u00f6telezetts\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-15c4cec elementor-widget elementor-widget-button\" data-id=\"15c4cec\" 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\/transzferar-nyilvantartas\/\">\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\">Besz\u00e9ln\u00e9k 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-c282a71 elementor-widget elementor-widget-heading\" data-id=\"c282a71\" 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\">R\u00e9szletesebb p\u00e9nz\u00fcgyi al\u00e1t\u00e1maszt\u00e1s \u00e9s szegment\u00e1ci\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfb74a9 elementor-widget elementor-widget-text-editor\" data-id=\"dfb74a9\" 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 transzfer\u00e1r-elemz\u00e9shez felhaszn\u00e1lt p\u00e9nz\u00fcgyi adatoknak ellen\u0151rizhet\u0151 m\u00f3don visszavezethet\u0151knek kell lenni\u00fck a sz\u00e1mviteli rendszerre \u00e9s a besz\u00e1mol\u00f3ra. Be kell mutatni a sz\u00e1m\u00edt\u00e1sok alapj\u00e1t, valamint sz\u00fcks\u00e9g eset\u00e9n a k\u00f6lts\u00e9gfeloszt\u00e1s m\u00f3dj\u00e1t \u00e9s az alkalmazott feloszt\u00e1si kulcsokat.<\/p><p>Az \u00f6ssze nem vonhat\u00f3 \u00fcgyletek adatait el kell k\u00fcl\u00f6n\u00edteni. K\u00fcl\u00f6n szegmens sz\u00fcks\u00e9ges p\u00e9ld\u00e1ul akkor, ha a v\u00e1llalkoz\u00e1s szerz\u0151d\u00e9ses gy\u00e1rt\u00e1st \u00e9s korl\u00e1tozott kock\u00e1zat\u00fa forgalmaz\u00e1st is v\u00e9gez. A feloszt\u00e1s sor\u00e1n az \u00fczemi eredm\u00e9nyhez tartoz\u00f3 bev\u00e9teleket, k\u00f6lts\u00e9geket \u00e9s r\u00e1ford\u00edt\u00e1sokat teljesk\u00f6r\u0171en hozz\u00e1 kell rendelni az \u00e9rintett \u00e9s a nem \u00e9rintett tev\u00e9kenys\u00e9gekhez, \u00edgy nem maradhat tev\u00e9kenys\u00e9ghez nem rendelt t\u00e9tel.<\/p><p>Nem felt\u00e9tlen\u00fcl sz\u00fcks\u00e9ges az eredm\u00e9nykimutat\u00e1s minden sor\u00e1t k\u00fcl\u00f6n szegment\u00e1lni, de a j\u00f6vedelmez\u0151s\u00e9gi mutat\u00f3 sz\u00e1m\u00edt\u00e1s\u00e1nak ellen\u0151rizhet\u0151nek kell lennie. A szegmensek adatainak \u00f6sszes\u00edtve egyezni\u00fck kell a v\u00e1llalati szint\u0171 adatokkal.<\/p><p>K\u00fclf\u00f6ldi tesztelt f\u00e9l eset\u00e9n a megfelel\u0151en szegment\u00e1lt p\u00e9nz\u00fcgyi adatokat a csoporttagt\u00f3l is be kell szerezni. A sz\u00fcks\u00e9ges feloszt\u00e1sok kialak\u00edt\u00e1sa a k\u00f6nyvel\u00e9s, a kontrolling \u00e9s a transzfer\u00e1r-elemz\u00e9st k\u00e9sz\u00edt\u0151 szak\u00e9rt\u0151k egy\u00fcttm\u0171k\u00f6d\u00e9s\u00e9t ig\u00e9nyelheti, ez\u00e9rt az adatig\u00e9nyeket c\u00e9lszer\u0171 a dokument\u00e1ci\u00f3 \u00f6ssze\u00e1ll\u00edt\u00e1sa el\u0151tt egyeztetni.<\/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-9412d54 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"9412d54\" 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-7f88b92 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7f88b92\" 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-4dd868e elementor-widget elementor-widget-button\" data-id=\"4dd868e\" 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-9dc837d elementor-widget elementor-widget-heading\" data-id=\"9dc837d\" 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\">Immateri\u00e1lis eszk\u00f6z\u00f6k \u00e9s \u00f6sszehasonl\u00edt\u00f3 elemz\u00e9sek<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de839f5 elementor-widget elementor-widget-text-editor\" data-id=\"de839f5\" 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 immateri\u00e1lis eszk\u00f6z\u00f6ket \u00e9rint\u0151 \u00fcgyletek funkcion\u00e1lis elemz\u00e9s\u00e9ben ki kell t\u00e9rni a kialak\u00edt\u00e1shoz, fejleszt\u00e9shez, fenntart\u00e1shoz, v\u00e9delemhez \u00e9s hasznos\u00edt\u00e1shoz kapcsol\u00f3d\u00f3, \u00fagynevezett DEMPE funkci\u00f3kra. Az elemz\u00e9snek a csoporttagok t\u00e9nyleges feladatait, er\u0151forr\u00e1sait \u00e9s kock\u00e1zatait is be kell mutatnia.<\/p><p>A v\u00e1llalati adatb\u00e1zis-kutat\u00e1sokn\u00e1l r\u00e9szletesebb k\u00f6vetelm\u00e9nyek vonatkoznak az \u00f6sszehasonl\u00edthat\u00f3 t\u00e1rsas\u00e1gok kiv\u00e1laszt\u00e1s\u00e1ra, a f\u00f6ldrajzi sz\u0171r\u00e9sre \u00e9s a felhaszn\u00e1lt p\u00e9nz\u00fcgyi adatokra. A kor\u00e1bbi benchmark elemz\u00e9sek felhaszn\u00e1lhat\u00f3s\u00e1g\u00e1t ez\u00e9rt az \u00faj el\u0151\u00edr\u00e1sok alapj\u00e1n is \u00e9rdemes fel\u00fclvizsg\u00e1lni.<\/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-1936b42 elementor-widget elementor-widget-heading\" data-id=\"1936b42\" 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\">V\u00e1ltoz\u00f3 mentess\u00e9gek<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d847430 elementor-widget elementor-widget-text-editor\" data-id=\"d847430\" 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>Megsz\u0171nik az ingyenes p\u00e9nzeszk\u00f6z\u00e1tad\u00e1sok k\u00fcl\u00f6n dokument\u00e1ci\u00f3s mentess\u00e9ge, \u00edgy az \u00e1ltal\u00e1nos \u00e9rt\u00e9khat\u00e1r felett ezekr\u0151l is nyilv\u00e1ntart\u00e1st kell k\u00e9sz\u00edteni.<\/p><p>A f\u00fcggetlen f\u00e9lt\u0151l beszerzett eszk\u00f6z\u00f6k \u00e9s szolg\u00e1ltat\u00e1sok v\u00e1ltozatlan \u00f6sszeg\u0171 k\u00f6lts\u00e9g\u00e1tterhel\u00e9s\u00e9n\u00e9l a mentess\u00e9g 500 milli\u00f3 forintig alkalmazhat\u00f3, a rendelet tov\u00e1bbi felt\u00e9teleinek teljes\u00fcl\u00e9se mellett. Az \u00e9rt\u00e9khat\u00e1r feletti \u00fcgyleteket dokument\u00e1lni kell.<\/p><p>A t\u0151zsdei, valamint a r\u00f6gz\u00edtett hat\u00f3s\u00e1gi vagy jogszab\u00e1lyban egyedileg meghat\u00e1rozott konkr\u00e9t \u00e1r\u00fa \u00fcgyletek dokument\u00e1ci\u00f3s mentess\u00e9ge f\u0151szab\u00e1ly szerint megmarad. Az 500 milli\u00f3 forintot meghalad\u00f3 \u00fcgyletekr\u0151l azonban adatot kell szolg\u00e1ltatni.<\/p><p>A mentess\u00e9gek fel\u00fclvizsg\u00e1latakor ez\u00e9rt k\u00fcl\u00f6n sz\u00fcks\u00e9ges meghat\u00e1rozni, mely \u00fcgyletekhez kell dokument\u00e1ci\u00f3t k\u00e9sz\u00edteni, \u00e9s melyekr\u0151l kell a t\u00e1rsas\u00e1giad\u00f3-bevall\u00e1sban adatot szolg\u00e1ltatni.<\/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-e163fa3 elementor-widget elementor-widget-heading\" data-id=\"e163fa3\" 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\">Egyszer\u0171s\u00edtett dokument\u00e1ci\u00f3 meghat\u00e1rozott felt\u00e9telekkel<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-771e6c8 elementor-widget elementor-widget-text-editor\" data-id=\"771e6c8\" 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>Meghat\u00e1rozott felt\u00e9telekkel egyszer\u0171s\u00edtett helyi dokumentum k\u00e9sz\u00edthet\u0151 egyes k\u00f6lts\u00e9g\u00e1tterhel\u00e9sekr\u0151l, ingyenes p\u00e9nzeszk\u00f6z\u00e1tad\u00e1sokr\u00f3l \u00e9s -\u00e1tv\u00e9telekr\u0151l, valamint alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171 szolg\u00e1ltat\u00e1sokr\u00f3l. Ebben t\u00f6bbek k\u00f6z\u00f6tt az adatb\u00e1zis-kutat\u00e1s, valamint a m\u00f3dszer \u00e9s a tesztelt f\u00e9l meghat\u00e1roz\u00e1s\u00e1nak bemutat\u00e1sa is elhagyhat\u00f3.<\/p><p>Az alacsony hozz\u00e1adott \u00e9rt\u00e9k\u0171 szolg\u00e1ltat\u00e1s min\u0151s\u00edt\u00e9se t\u00f6bb felt\u00e9tel egy\u00fcttes vizsg\u00e1lat\u00e1t ig\u00e9nyli. Olyan t\u00e1mogat\u00f3 szolg\u00e1ltat\u00e1sr\u00f3l lehet sz\u00f3, amelyet a csoport f\u00fcggetlen f\u00e9lnek nem ny\u00fajt. Kiz\u00e1r\u00f3 k\u00f6r\u00fclm\u00e9ny lehet p\u00e9ld\u00e1ul az egyedi \u00e9s \u00e9rt\u00e9kes immateri\u00e1lis eszk\u00f6z haszn\u00e1lata vagy l\u00e9trehoz\u00e1sa, illetve a jelent\u0151s kock\u00e1zatv\u00e1llal\u00e1s. A gy\u00e1rt\u00e1si, forgalmaz\u00e1si, p\u00e9nz\u00fcgyi, biztos\u00edt\u00e1si \u00e9s meghat\u00e1rozott term\u00e9szeti er\u0151forr\u00e1sokhoz kapcsol\u00f3d\u00f3 tev\u00e9kenys\u00e9gek sem tartoznak ebbe a k\u00f6rbe.<\/p><p>A szolg\u00e1ltat\u00e1sny\u00fajt\u00f3n\u00e1l t\u00e9nylegesen legal\u00e1bb 5%-os, az ig\u00e9nybevev\u0151 oldal\u00e1n pedig a szolg\u00e1ltat\u00f3 \u00e1ltal t\u00e9nylegesen el\u00e9rt legfeljebb 5%-os nett\u00f3 haszonkulcs fogadhat\u00f3 el k\u00fcl\u00f6n al\u00e1t\u00e1maszt\u00e1s n\u00e9lk\u00fcl. Ha mindk\u00e9t magyar f\u00e9l ezt az egyszer\u0171s\u00edt\u00e9st alkalmazza, a t\u00e9nyleges nett\u00f3 haszonkulcsnak 5%-nak kell lennie.<\/p><p>Az egyszer\u0171s\u00edt\u00e9s alkalmazhat\u00f3s\u00e1g\u00e1t \u00e9s a t\u00e9nyleges j\u00f6vedelmez\u0151s\u00e9get ellen\u0151rizni kell. Szolg\u00e1ltat\u00e1sok eset\u00e9n a hasznoss\u00e1gi tesztet is el kell k\u00e9sz\u00edteni, \u00e9s biztos\u00edtani kell a sz\u00e1m\u00edt\u00e1sok p\u00e9nz\u00fcgyi al\u00e1t\u00e1maszt\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-68828a1 elementor-widget elementor-widget-heading\" data-id=\"68828a1\" 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\">Nyelvi \u00e9s meg\u0151rz\u00e9si k\u00f6vetelm\u00e9nyek<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b66a950 elementor-widget elementor-widget-text-editor\" data-id=\"b66a950\" 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 transzfer\u00e1r-nyilv\u00e1ntart\u00e1s, annak m\u00f3dos\u00edt\u00e1sa \u00e9s az al\u00e1t\u00e1maszt\u00f3 dokument\u00e1ci\u00f3 magyar, angol vagy n\u00e9met nyelven k\u00e9sz\u00edthet\u0151 el.<\/p><p>A helyi dokumentumot \u00e9s mell\u00e9kleteit olvashat\u00f3 form\u00e1ban legal\u00e1bb nyolc \u00e9vig kell meg\u0151rizni. Ha az \u00fcgylet befektetett eszk\u00f6zt is \u00e9rint, a meg\u0151rz\u00e9si id\u0151 az eszk\u00f6z k\u00f6nyvekb\u0151l t\u00f6rt\u00e9n\u0151 v\u00e9gleges kivezet\u00e9s\u00e9t\u0151l sz\u00e1m\u00edtott legal\u00e1bb nyolc \u00e9v. A h\u00e1tt\u00e9ranyagok t\u00e1rol\u00e1s\u00e1t ennek megfelel\u0151en c\u00e9lszer\u0171 kialak\u00edtani.<\/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-f7091db elementor-widget elementor-widget-heading\" data-id=\"f7091db\" 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 \u00e9rdemes m\u00e1r \u00e9v k\u00f6zben el\u0151k\u00e9sz\u00edteni<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2997ce elementor-widget elementor-widget-text-editor\" data-id=\"c2997ce\" 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 felk\u00e9sz\u00fcl\u00e9s sor\u00e1n c\u00e9lszer\u0171:<\/p><ul><li>\u00e1ttekinteni a kapcsolt v\u00e1llalkoz\u00e1sokat \u00e9s a vel\u00fck megval\u00f3sul\u00f3 \u00fcgyleteket;<\/li><li>fel\u00fclvizsg\u00e1lni a mentess\u00e9geket \u00e9s az \u00fcgyletek \u00f6sszevonhat\u00f3s\u00e1g\u00e1t;<\/li><li>kijel\u00f6lni a szolg\u00e1ltat\u00e1sok teljes\u00edt\u00e9s\u00e9t \u00e9s hasznoss\u00e1g\u00e1t igazol\u00f3 anyagok gy\u0171jt\u00e9s\u00e9nek felel\u0151seit;<\/li><li>egyeztetni a k\u00f6nyvel\u00e9ssel \u00e9s a kontrollinggal a szegment\u00e1ci\u00f3hoz sz\u00fcks\u00e9ges adatokr\u00f3l;<\/li><li>id\u0151ben bek\u00e9rni a k\u00fclf\u00f6ldi csoporttagokt\u00f3l sz\u00fcks\u00e9ges inform\u00e1ci\u00f3kat, \u00e9s \u00fctemezni a dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9t.<\/li><\/ul><p>A nyilv\u00e1ntart\u00e1si vagy kapcsol\u00f3d\u00f3 iratmeg\u0151rz\u00e9si k\u00f6telezetts\u00e9g megs\u00e9rt\u00e9se nyilv\u00e1ntart\u00e1sonk\u00e9nt, illetve \u00f6sszevont nyilv\u00e1ntart\u00e1sonk\u00e9nt ak\u00e1r 5 milli\u00f3 forintos, ism\u00e9telt jogs\u00e9rt\u00e9s eset\u00e9n ak\u00e1r 10 milli\u00f3 forintos mulaszt\u00e1si b\u00edrs\u00e1ggal j\u00e1rhat.<\/p><p><strong>A dokument\u00e1ci\u00f3 \u00fctemez\u00e9s\u00e9n\u00e9l az adat-el\u0151k\u00e9sz\u00edt\u00e9s \u00e9s a v\u00e1llalati egyeztet\u00e9sek id\u0151ig\u00e9ny\u00e9vel is sz\u00e1molni kell.<\/strong> A rendezett h\u00e1tt\u00e9ranyagok \u00e9s az ellen\u0151rizhet\u0151 sz\u00e1m\u00edt\u00e1sok megk\u00f6nny\u00edthetik az \u00e9ves z\u00e1r\u00e1st \u00e9s a k\u00f6telezetts\u00e9gek hat\u00e1rid\u0151ben t\u00f6rt\u00e9n\u0151 teljes\u00edt\u00e9s\u00e9t.<\/p><p>Az ICT Business Advisory Zrt. szak\u00e9rt\u0151i t\u00e1mogat\u00e1st ny\u00fajtanak az \u00faj k\u00f6vetelm\u00e9nyek \u00e1ttekint\u00e9s\u00e9ben, a sz\u00fcks\u00e9ges adatgy\u0171jt\u00e9s \u00e9s szegment\u00e1ci\u00f3 el\u0151k\u00e9sz\u00edt\u00e9s\u00e9ben, valamint a transzfer\u00e1r-dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9ben.<\/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-e9ad3a3 e-con-full e-flex e-con e-child\" data-id=\"e9ad3a3\" 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-90e12d8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"90e12d8\" 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>Szak\u00e9rt\u0151ink t\u00e1mogat\u00e1st ny\u00fajtanak az \u00faj k\u00f6vetelm\u00e9nyek \u00e9rtelmez\u00e9s\u00e9ben, a dokument\u00e1ci\u00f3s k\u00f6telezetts\u00e9gek felm\u00e9r\u00e9s\u00e9ben \u00e9s a sz\u00fcks\u00e9ges felk\u00e9sz\u00fcl\u00e9si l\u00e9p\u00e9sek meghat\u00e1roz\u00e1s\u00e1ban.<\/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-b12daf7 elementor-widget elementor-widget-button\" data-id=\"b12daf7\" 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\/transzferar-nyilvantartas\/\">\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 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-5048930 elementor-widget elementor-widget-text-editor\" data-id=\"5048930\" 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>Tam\u00e1s Mend\u00f6l<\/b><b><br \/><\/b>Professional Services Manager, Finance<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-153848b e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"153848b\" 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-4a1ee13 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a1ee13\" 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-697c464 elementor-widget elementor-widget-button\" data-id=\"697c464\" 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-d506a07 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"d506a07\" 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-52596d8 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"52596d8\" 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-c1d372a elementor-widget elementor-widget-text-editor\" data-id=\"c1d372a\" 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-2f8becc elementor-widget elementor-widget-heading\" data-id=\"2f8becc\" 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-baa8cff elementor-widget elementor-widget-text-editor\" data-id=\"baa8cff\" 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-2df2c45 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"2df2c45\" 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-71aac1d elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"71aac1d\" 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-7310614 elementor-widget elementor-widget-button\" data-id=\"7310614\" 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-e903cb9 e-con-full e-flex e-con e-child\" data-id=\"e903cb9\" 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<\/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>\u00daj transzfer\u00e1rszab\u00e1lyok \u00e9s a felk\u00e9sz\u00fcl\u00e9s fontoss\u00e1ga A 45\/2025. (XII. 23.) NGM rendelet a 2026-ban kezd\u0151d\u0151 ad\u00f3\u00e9vekre \u00faj k\u00f6vetelm\u00e9nyeket vezet be a kapcsolt v\u00e1llalkoz\u00e1sok k\u00f6z\u00f6tti \u00fcgyletek dokument\u00e1l\u00e1s\u00e1ban \u00e9s a transzfer\u00e1r-adatszolg\u00e1ltat\u00e1sban. Az \u00e9rt\u00e9khat\u00e1rok emel\u00e9se \u00e9s egyes egyszer\u0171s\u00edt\u00e9sek mellett t\u00f6bb ter\u00fcleten r\u00e9szletesebb elemz\u00e9sekre \u00e9s ellen\u0151rizhet\u0151bb p\u00e9nz\u00fcgyi al\u00e1t\u00e1maszt\u00e1sra van sz\u00fcks\u00e9g. Ezek teljes\u00edt\u00e9se sok esetben id\u0151ig\u00e9nyesebb\u00e9 teheti a dokument\u00e1ci\u00f3 elk\u00e9sz\u00edt\u00e9s\u00e9t, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20577,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-20576","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>Transzfer\u00e1rszab\u00e1lyok 2026: v\u00e1ltoz\u00e1sok \u00e9s teend\u0151k<\/title>\n<meta name=\"description\" content=\"\u00daj transzfer\u00e1rszab\u00e1lyok 2026-t\u00f3l: emelked\u0151 \u00e9rt\u00e9khat\u00e1rok, v\u00e1ltoz\u00f3 dokument\u00e1ci\u00f3s k\u00f6vetelm\u00e9nyek \u00e9s a 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