{"id":3283,"date":"2024-07-09T11:02:53","date_gmt":"2024-07-09T11:02:53","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=3283"},"modified":"2024-07-09T13:55:15","modified_gmt":"2024-07-09T13:55:15","slug":"mikor-szunhet-meg-az-atalanyadozas","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/mikor-szunhet-meg-az-atalanyadozas\/","title":{"rendered":"When can the flat-rate tax be abolished?"},"content":{"rendered":"

Az \u00e1tal\u00e1nyad\u00f3z\u00e1s l\u00e9nyege, hogy a j\u00f6vedelem meghat\u00e1roz\u00e1s\u00e1hoz a bev\u00e9telb\u0151l levonhat\u00f3 az a k\u00f6lts\u00e9gh\u00e1nyad, melynek m\u00e9rt\u00e9ke f\u00fcgg egyr\u00e9szt a tev\u00e9kenys\u00e9gt\u0151l, m\u00e1sr\u00e9szt att\u00f3l is, hogy f\u0151foglalkoz\u00e1s\u00fa vagy kieg\u00e9sz\u00edt\u0151 tev\u00e9kenys\u00e9get folytat\u00f3 (nyugd\u00edjas) \u00e1tal\u00e1nyad\u00f3z\u00f3r\u00f3l van sz\u00f3.
\u00a0
Az \u00e1tal\u00e1nyad\u00f3z\u00e1s eset\u00e9n az egy\u00e9ni v\u00e1llalkoz\u00f3 v\u00e1llalkoz\u00f3i bev\u00e9tele a 15 milli\u00f3 forintot, a kiskereskedelmi tev\u00e9kenys\u00e9get v\u00e9gz\u0151 egy\u00e9ni v\u00e1llalkoz\u00f3 bev\u00e9tele a 100 milli\u00f3 forintot nem haladja meg az ad\u00f3\u00e9vben. Amennyiben ez megt\u00f6rt\u00e9nik, megsz\u0171nik az \u00e1tal\u00e1nyoz\u00e1s lehet\u0151s\u00e9ge. A tev\u00e9kenys\u00e9get \u00e9v k\u00f6zben kezd\u0151k bev\u00e9tele id\u0151ar\u00e1nyosan nem haladhatja meg a bev\u00e9teli hat\u00e1rt.
\u00a0
A bev\u00e9teli \u00e9rt\u00e9khat\u00e1r \u00e1tl\u00e9p\u00e9s\u00e9n k\u00edv\u00fcl az \u00e1tal\u00e1nyad\u00f3z\u00e1sra val\u00f3 jogosults\u00e1g megsz\u0171nik abban az esetben is, ha a mag\u00e1nszem\u00e9ly nem teljes\u00edti a sz\u00e1mlaad\u00e1si (nyugtaad\u00e1si) k\u00f6telezetts\u00e9g\u00e9t. Ekkor az egy\u00e9ni v\u00e1llalkoz\u00f3nak az ad\u00f3\u00e9v eg\u00e9sz\u00e9re n\u00e9zve \u00e1t kell t\u00e9rnie a v\u00e1llalkoz\u00f3i j\u00f6vedelem szerinti ad\u00f3z\u00e1sra, mely esetben a bev\u00e9teleib\u0151l az elismert \u00e9s igazolt k\u00f6lts\u00e9geit vonhatja le.
\u00a0
Az az egy\u00e9ni v\u00e1llalkoz\u00f3, aki \u00e1tal\u00e1nyad\u00f3z\u00e1st alkalmaz, \u00e9s azt megsz\u00fcnteti vagy jogosults\u00e1ga megsz\u0171nik, a felt\u00e9telek megl\u00e9te eset\u00e9n is csak akkor v\u00e1laszthat ism\u00e9telten \u00e1tal\u00e1nyad\u00f3z\u00e1st, ha a megsz\u0171n\u00e9s (megsz\u00fcntet\u00e9s) \u00e9v\u00e9t k\u00f6vet\u0151en legal\u00e1bb 4 ad\u00f3\u00e9v eltelt.<\/p>","protected":false},"excerpt":{"rendered":"

Az \u00e1tal\u00e1nyad\u00f3z\u00e1s l\u00e9nyege, hogy a j\u00f6vedelem meghat\u00e1roz\u00e1s\u00e1hoz a bev\u00e9telb\u0151l levonhat\u00f3 az a k\u00f6lts\u00e9gh\u00e1nyad, melynek m\u00e9rt\u00e9ke f\u00fcgg egyr\u00e9szt a tev\u00e9kenys\u00e9gt\u0151l, m\u00e1sr\u00e9szt att\u00f3l is, hogy f\u0151foglalkoz\u00e1s\u00fa vagy kieg\u00e9sz\u00edt\u0151 tev\u00e9kenys\u00e9get folytat\u00f3 (nyugd\u00edjas) \u00e1tal\u00e1nyad\u00f3z\u00f3r\u00f3l van sz\u00f3.<\/p>","protected":false},"author":2,"featured_media":2300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"\nMikor sz\u0171nhet meg az \u00e1tal\u00e1nyad\u00f3z\u00e1s? - ICTEuropa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/icteuropa.hu\/en\/mikor-szunhet-meg-az-atalanyadozas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mikor sz\u0171nhet meg az \u00e1tal\u00e1nyad\u00f3z\u00e1s? - ICTEuropa\" \/>\n<meta property=\"og:description\" content=\"Az \u00e1tal\u00e1nyad\u00f3z\u00e1s l\u00e9nyege, hogy a j\u00f6vedelem meghat\u00e1roz\u00e1s\u00e1hoz a bev\u00e9telb\u0151l levonhat\u00f3 az a k\u00f6lts\u00e9gh\u00e1nyad, melynek m\u00e9rt\u00e9ke f\u00fcgg egyr\u00e9szt a tev\u00e9kenys\u00e9gt\u0151l, m\u00e1sr\u00e9szt att\u00f3l is, hogy f\u0151foglalkoz\u00e1s\u00fa vagy kieg\u00e9sz\u00edt\u0151 tev\u00e9kenys\u00e9get folytat\u00f3 (nyugd\u00edjas) \u00e1tal\u00e1nyad\u00f3z\u00f3r\u00f3l van sz\u00f3.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/icteuropa.hu\/en\/mikor-szunhet-meg-az-atalanyadozas\/\" \/>\n<meta property=\"og:site_name\" content=\"ICTEuropa\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-09T11:02:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-09T13:55:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/icteuropa.hu\/wp-content\/uploads\/2024\/06\/4144.jpg?t=1739449410\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Balazs Olah\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Balazs Olah\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/mikor-szunhet-meg-az-atalanyadozas\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/mikor-szunhet-meg-az-atalanyadozas\\\/\"},\"author\":{\"name\":\"Balazs Olah\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#\\\/schema\\\/person\\\/60eccb0370e2e825db8c53d79d29b633\"},\"headline\":\"Mikor sz\u0171nhet meg az \u00e1tal\u00e1nyad\u00f3z\u00e1s?\",\"datePublished\":\"2024-07-09T11:02:53+00:00\",\"dateModified\":\"2024-07-09T13:55:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/mikor-szunhet-meg-az-atalanyadozas\\\/\"},\"wordCount\":299,\"publisher\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/mikor-szunhet-meg-az-atalanyadozas\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/icteuropa.hu\\\/wp-content\\\/uploads\\\/2024\\\/06\\\/4144.jpg?t=1776760271\",\"articleSection\":[\"Ad\u00f3tan\u00e1csad\u00e1s\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/icteuropa.hu\\\/mikor-szunhet-meg-az-atalanyadozas\\\/\",\"url\":\"https:\\\/\\\/icteuropa.hu\\\/mikor-szunhet-meg-az-atalanyadozas\\\/\",\"name\":\"Mikor sz\u0171nhet meg az \u00e1tal\u00e1nyad\u00f3z\u00e1s? 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