{"id":691,"date":"2025-12-29T08:56:43","date_gmt":"2025-12-29T07:56:43","guid":{"rendered":"https:\/\/elhetomagyarorszag.hu\/?p=691"},"modified":"2025-12-29T08:56:44","modified_gmt":"2025-12-29T07:56:44","slug":"szilveszter-ejfelig-meg-mas-adozasi-mod-is-valaszthato","status":"publish","type":"post","link":"https:\/\/www.elhetobudapest.hu\/index.php\/2025\/12\/29\/szilveszter-ejfelig-meg-mas-adozasi-mod-is-valaszthato\/","title":{"rendered":"Szilveszter \u00e9jf\u00e9lig m\u00e9g m\u00e1s ad\u00f3z\u00e1si m\u00f3d is v\u00e1laszthat\u00f3"},"content":{"rendered":"\n<p><strong>T\u00f6bb, a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1snak fontos ad\u00f3\u00fcgyi hat\u00e1rid\u0151 j\u00e1r le december 31-\u00e9n. Szilveszterig lehet v\u00e1lasztani 2026-ra a kisv\u00e1llalati ad\u00f3t, a kat\u00e1t, illetve az alanyi mentess\u00e9get az \u00e1f\u00e1ban.  Ezt k\u00f6z\u00f6lte a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (<a href=\"https:\/\/nav.gov.hu\/\">NAV<\/a>) h\u00e9tf\u0151n az MTI-vel.<\/strong><\/p>\n\n\n\n<p>A k\u00f6zlem\u00e9ny szerint jelenleg a speci\u00e1lis ad\u00f3z\u00e1si m\u00f3dok k\u00f6z\u00fcl a legt\u00f6bb v\u00e1llalkoz\u00e1st, csaknem 870 ezret az alanyi mentess\u00e9g \u00e9rint. Ez m\u00e9g kedvez\u0151bb\u00e9 v\u00e1lik j\u00f6v\u0151re, a jelenlegi 18 milli\u00f3 forintos fels\u0151 hat\u00e1r ugyanis 20 milli\u00f3 forintra n\u0151.<\/p>\n\n\n\n<p>Az \u00e1ltal\u00e1nos forgalmi ad\u00f3ban az alanyi mentess\u00e9g a soron k\u00f6vetkez\u0151 \u00e9vre v\u00e1laszthat\u00f3. Vagyis, ha egy m\u00e9g nem alanyi mentes v\u00e1llalkoz\u00f3 2026-ban szeretne \u00e9lni ezzel a lehet\u0151s\u00e9ggel, akkor legk\u00e9s\u0151bb december 31-ig jeleznie kell ezt az ad\u00f3hivatalnak.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Szilveszter ut\u00e1n az alanyi mentess\u00e9get legk\u00f6zelebb m\u00e1r csak a 2027-es ad\u00f3\u00e9vre v\u00e1laszthatj\u00e1k a m\u00e1r m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sok. Az alanyi ad\u00f3mentes v\u00e1llalkoz\u00e1snak &#8211; f\u0151 szab\u00e1ly szerint &#8211; nem kell \u00e1f\u00e1t felsz\u00e1m\u00edtania \u00e9s fizetnie, illetve \u00e1fabevall\u00e1st sem kell beny\u00fajtania<\/h3>\n\n\n\n<p>&#8211; \u00edrt\u00e1k.<\/p>\n\n\n\n<p>Megdupl\u00e1z\u00f3dik a kisv\u00e1llalati ad\u00f3 (kiva) bel\u00e9p\u00e9si hat\u00e1ra, emiatt m\u00e9g t\u00f6bben v\u00e1laszthatj\u00e1k; kiv\u00e1ra v\u00e1ltani \u00e9v k\u00f6zben is b\u00e1rmikor lehet, de a 2025-\u00f6s z\u00e1r\u00e1s miatt legk\u00e9s\u0151bb december 31-ig c\u00e9lszer\u0171 d\u00f6nteni.<\/p>\n\n\n\n<p>Ugyanez igaz a kat\u00e1ra (kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3ja) is: akik m\u00e9g id\u00e9n v\u00e1lasztj\u00e1k, az eg\u00e9sz 2026-os \u00e9vben \u00edgy ad\u00f3zhatnak.<\/p>\n\n\n\n<p>Aki janu\u00e1r 1-j\u00e9n vagy ut\u00e1na jelzi a kat\u00e1ra, illetve a kiv\u00e1ra v\u00e1lt\u00e1st, annak sz\u00e1molnia kell azzal, hogy a bejelentkez\u00e9s h\u00f3napj\u00e1nak utols\u00f3 napj\u00e1ig egy k\u00fcl\u00f6n &#8211; azt az id\u0151szakot fel\u00f6lel\u0151, az eredeti ad\u00f3z\u00e1si m\u00f3dj\u00e1nak megfelel\u0151 &#8211; bevall\u00e1st is el kell k\u00e9sz\u00edtenie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ha a kisad\u00f3z\u00f3 \u00fagy d\u00f6nt, hogy j\u00f6v\u0151re a kat\u00e1r\u00f3l \u00e1tt\u00e9r az \u00e1tal\u00e1nyad\u00f3z\u00e1sra, \u00e9s azt szilveszterig bejelenti az ad\u00f3hivatalnak, janu\u00e1r 1-j\u00e9t\u0151l m\u00e1r alkalmazhatja is az \u00e1tal\u00e1nyad\u00f3z\u00e1s szab\u00e1lyait.<\/h3>\n\n\n\n<p>A nem kat\u00e1s egy\u00e9ni v\u00e1llalkoz\u00f3k 2026. m\u00e1jus 20-ig az szja-bevall\u00e1sukban jelezhetik a v\u00e1lt\u00e1st &#8211; f\u0171zt\u00e9k hozz\u00e1.<\/p>\n\n\n\n<p>Az ad\u00f3z\u00e1ssal kapcsolatos \u00e9vv\u00e9gi teend\u0151kr\u0151l, valamint a 2026-t\u00f3l hat\u00e1lyos mag\u00e1nszem\u00e9lyeket, csal\u00e1dokat \u00e9s v\u00e1llalkoz\u00e1sokat \u00e9rint\u0151 v\u00e1ltoz\u00e1sokr\u00f3l, tov\u00e1bb\u00e1 az \u00fcgyf\u00e9lszolg\u00e1lat \u00fcnnepi nyitvatart\u00e1s\u00e1r\u00f3l b\u0151vebb inform\u00e1ci\u00f3 a hivatal honlapj\u00e1n, a&nbsp;<em>&#8222;Felk\u00e9sz\u00fcl\u00e9s 2026-ra<\/em>&#8221; men\u00fcpont alatt olvashat\u00f3 &#8211; \u00e1ll a k\u00f6zlem\u00e9nyben.<\/p>\n\n\n\n<p>forr\u00e1s: mti<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00f6bb, a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1snak fontos ad\u00f3\u00fcgyi hat\u00e1rid\u0151 j\u00e1r le december 31-\u00e9n. Szilveszterig lehet v\u00e1lasztani 2026-ra a kisv\u00e1llalati ad\u00f3t, a kat\u00e1t, illetve az alanyi mentess\u00e9get az \u00e1f\u00e1ban. Ezt k\u00f6z\u00f6lte a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) h\u00e9tf\u0151n az MTI-vel. A k\u00f6zlem\u00e9ny szerint jelenleg a speci\u00e1lis ad\u00f3z\u00e1si m\u00f3dok k\u00f6z\u00fcl a legt\u00f6bb v\u00e1llalkoz\u00e1st, csaknem 870 ezret az alanyi [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,20],"tags":[218,219],"class_list":{"0":"post-691","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-elheto-budapest","8":"category-elheto-videk","9":"tag-ado","10":"tag-nav"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Szilveszter \u00e9jf\u00e9lig m\u00e9g m\u00e1s ad\u00f3z\u00e1si m\u00f3d is v\u00e1laszthat\u00f3 - \u00c9lhet\u0151 Magyarorsz\u00e1g<\/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:\/\/mail.elhetobudapest.hu\/index.php\/2025\/12\/29\/szilveszter-ejfelig-meg-mas-adozasi-mod-is-valaszthato\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Szilveszter \u00e9jf\u00e9lig m\u00e9g m\u00e1s ad\u00f3z\u00e1si m\u00f3d is v\u00e1laszthat\u00f3 - \u00c9lhet\u0151 Magyarorsz\u00e1g\" \/>\n<meta property=\"og:description\" content=\"T\u00f6bb, a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1snak fontos ad\u00f3\u00fcgyi hat\u00e1rid\u0151 j\u00e1r le december 31-\u00e9n. Szilveszterig lehet v\u00e1lasztani 2026-ra a kisv\u00e1llalati ad\u00f3t, a kat\u00e1t, illetve az alanyi mentess\u00e9get az \u00e1f\u00e1ban. Ezt k\u00f6z\u00f6lte a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) h\u00e9tf\u0151n az MTI-vel. 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