{"id":367,"date":"2024-02-15T09:41:00","date_gmt":"2024-02-15T09:41:00","guid":{"rendered":"https:\/\/moore-hungary.eu.moore-global.com\/?p=367"},"modified":"2025-12-03T11:25:05","modified_gmt":"2025-12-03T11:25:05","slug":"szamviteli-torveny-fobb-valtozasai-2024","status":"publish","type":"post","link":"https:\/\/www.mooreglobal.hu\/en\/szamviteli-torveny-fobb-valtozasai-2024\/","title":{"rendered":"MAIN CHANGES TO THE ACCOUNTING LAW - 2024"},"content":{"rendered":"<p>Below is a summary of the&nbsp;<strong>accounting law<\/strong>&nbsp;<strong>2024. janu\u00e1r 1-t\u0151l \u00e9rv\u00e9nyes<\/strong>&nbsp;legfontosabb v\u00e1ltoz\u00e1sait.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Halasztott ad\u00f3<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>2024.01.01-j\u00e9t\u0151l&nbsp;<strong>a v\u00e1llalkoz\u00e1soknak lehet\u0151s\u00e9g\u00fck van<\/strong>&nbsp;(saj\u00e1t d\u00f6nt\u00e9s\u00fck alapj\u00e1n, amely a sz\u00e1mviteli politik\u00e1ban r\u00f6gz\u00edt\u00e9sre ker\u00fcl)&nbsp;<strong>a besz\u00e1mol\u00f3ban kimutatni a halasztott ad\u00f3k\u00f6vetel\u00e9st \u00e9s ad\u00f3k\u00f6telezetts\u00e9get<\/strong>. Ennek l\u00e9nyege, hogy a v\u00e1llalkoz\u00e1s kimutathatja a besz\u00e1mol\u00f3j\u00e1ban az adott esem\u00e9nyek j\u00f6v\u0151beni ad\u00f3hat\u00e1s\u00e1t. Azok az \u00e9rt\u00e9kek mutathat\u00f3k ki halasztott ad\u00f3k\u00f6vetel\u00e9sk\u00e9nt vagy ad\u00f3k\u00f6telezetts\u00e9gk\u00e9nt, amelyek a j\u00f6v\u0151ben v\u00e1rhat\u00f3an realiz\u00e1l\u00f3dnak.&nbsp;<strong>A halasztott ad\u00f3 kimutat\u00e1sa lehet\u0151s\u00e9g<\/strong>, azaz a v\u00e1llalkoz\u00f3 sz\u00e1mviteli politikai d\u00f6nt\u00e9se, hogy azt alkalmazza-e vagy sem. Amennyiben alkalmazza, akkor a v\u00e1llalkoz\u00f3nak &#8211; el\u0151jel\u00e9t\u0151l f\u00fcgg\u0151en &#8211; mind a halasztott ad\u00f3k\u00f6vetel\u00e9st \u00e9s az ad\u00f3k\u00f6telezetts\u00e9get ki kell mutatnia.<br><br>P\u00e9lda a halasztott ad\u00f3 elsz\u00e1mol\u00e1s\u00e1ra: Egy v\u00e1llalkoz\u00e1s beszerez egy aut\u00f3t, aminek a beker\u00fcl\u00e9si \u00e9rt\u00e9ke 10 milli\u00f3 Ft. A v\u00e1llalkoz\u00e1s tervei szerint 8 \u00e9vig fogja haszn\u00e1lni az aut\u00f3t (teh\u00e1t a sz\u00e1mviteli t\u00f6rv\u00e9ny (SZTV) szerinti le\u00edr\u00e1si kulcs \u00e9vi 12,5%; maradv\u00e1ny\u00e9rt\u00e9kkel az egyszer\u0171s\u00e9g miatt nem sz\u00e1molunk \u00e9s \u00fagy tekintj\u00fck, hogy az aut\u00f3t janu\u00e1r 1-j\u00e9n aktiv\u00e1ltuk), m\u00edg a t\u00e1rsas\u00e1gi ad\u00f3t\u00f6rv\u00e9ny (TAO) alapj\u00e1n a le\u00edr\u00e1si kulcs 20%.<br><br>Ebben az esetben a v\u00e1llalkoz\u00e1s 5 \u00e9ven kereszt\u00fcl minden \u00e9vben 1,25 milli\u00f3 Ft-tal n\u00f6veli a t\u00e1rsas\u00e1gi ad\u00f3alapj\u00e1t (SZTV \u00e9rt\u00e9kcs\u00f6kken\u00e9s) \u00e9s 2 milli\u00f3 Ft-tal cs\u00f6kkenti (TAO \u00e9rt\u00e9kcs\u00f6kken\u00e9s), a k\u00f6vetkez\u0151 3 \u00e9vben viszont minden \u00e9vben 1,25 milli\u00f3 Ft-tal n\u00f6veli (SZTV \u00e9rt\u00e9kcs\u00f6kken\u00e9s), viszont nem cs\u00f6kkenti, hiszen a TAO \u00e9rt\u00e9kcs\u00f6kken\u00e9s az 5. \u00e9vben \u201eelfogyott\u201d. Ez\u00e9rt a v\u00e1llalkoz\u00e1s az els\u0151 5 \u00e9vben puszt\u00e1n e miatt az \u00fcgylet miatt minden \u00e9vben 67 500 Ft-tal (1,25-2=-675 000 Ft-ra jut\u00f3 ad\u00f3hat\u00e1s) kevesebb ad\u00f3t fizet, az 6-8. \u00e9v k\u00f6z\u00f6tt pedig minden \u00e9vben 112 500 Ft-tal t\u00f6bbet (1,25-0=1,25 milli\u00f3 Ft-ra jut\u00f3 ad\u00f3hat\u00e1s). Az \u00faj szab\u00e1lyoz\u00e1s \u00e9rtelm\u00e9ben a v\u00e1llalkoz\u00e1soknak lehet\u0151s\u00e9g\u00fck van a 6-8. \u00e9v k\u00f6z\u00f6tt fizetend\u0151 \u00f6sszesen 3*112&nbsp;500 Ft=337&nbsp;500 Ft plusz ad\u00f3t halasztott ad\u00f3k\u00f6telezetts\u00e9gk\u00e9nt kimutatni a k\u00f6nyvel\u00e9s\u00fckben addig, am\u00edg ez nem realiz\u00e1l\u00f3dik. \u00cdgy az els\u0151 5 \u00e9vben kimutathatnak 337&nbsp;500 Ft halasztott ad\u00f3k\u00f6telezetts\u00e9get, a 6. \u00e9v v\u00e9g\u00e9n 225&nbsp;000 Ft-ot (hiszen ekkor realiz\u00e1l\u00f3dik 112&nbsp;500 Ft), a 7. \u00e9v v\u00e9g\u00e9n 112&nbsp;500 Ft-ot, a 8. \u00e9v v\u00e9g\u00e9n pedig m\u00e1r semmit, hiszen ekkorra realiz\u00e1l\u00f3dik a teljes \u00f6sszeg.<br><br>Az is lehets\u00e9ges, hogy a v\u00e1llalkoz\u00e1snak a k\u00f6vetkez\u0151 \u00e9vekben kevesebb ad\u00f3t kell majd fizetni\u00fck valami miatt. P\u00e9ld\u00e1ul kor\u00e1bbi \u00e9vekb\u0151l j\u00f6n 10 milli\u00f3 Ft elhat\u00e1rolt vesztes\u00e9g, de id\u00e9n csak 6 milli\u00f3 Ft-ot tudtunk felhaszn\u00e1lni (az elhat\u00e1rolt vesztes\u00e9g az elhat\u00e1rolt vesztes\u00e9g n\u00e9lk\u00fcl sz\u00e1m\u00edtott ad\u00f3alap 50%-\u00e1ig haszn\u00e1lhat\u00f3 fel ad\u00f3alap cs\u00f6kkent\u00e9sre), viszont tudjuk, hogy a k\u00f6vetkez\u0151 \u00e9vben biztosan nagyon magas lesz az ad\u00f3alapunk \u00e9s fel tudjuk majd haszn\u00e1lni a marad\u00e9k 4 milli\u00f3 Ft-ot. Ebben az esetben az erre a 4 milli\u00f3 Ft-ra jut\u00f3 ad\u00f3t (4 milli\u00f3*9%=360&nbsp;000 Ft) kimutathatjuk halasztottad\u00f3-k\u00f6vetel\u00e9sk\u00e9nt a k\u00f6nyvel\u00e9sben. Fontos, hogy b\u00e1r ez a 360&nbsp;000 Ft n\u00f6veli a v\u00e1llalkoz\u00e1s eredm\u00e9ny\u00e9t, ez nem egy realiz\u00e1lt eredm\u00e9ny, \u00edgy ilyen \u00f6sszegben lek\u00f6t\u00f6tt tartal\u00e9kot kell k\u00e9pezni az eredm\u00e9nytartal\u00e9kkal szemben. (Teh\u00e1t ez az \u00f6sszeg nem vehet\u0151 ki osztal\u00e9kk\u00e9nt, am\u00edg nem realiz\u00e1l\u00f3dik.)<br><br>A p\u00e9ld\u00e1kban t\u00e1rsas\u00e1gi ad\u00f3 szerepelt, de m\u00e1s ad\u00f3nemek eset\u00e9n is v\u00e1laszthat\u00f3, hogy kimutatjuk a halasztott ad\u00f3 k\u00f6vetel\u00e9st\/k\u00f6telezetts\u00e9get, p\u00e9ld\u00e1ul kisv\u00e1llalati ad\u00f3, ipar\u0171z\u00e9si ad\u00f3 eset\u00e9ben.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Corporate tax information report (CBCR)<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>According to the Accounting Act, the report containing corporate tax information and, where applicable, a declaration that the report is incomplete must also be published on the entrepreneur's website. The law states that the report and the declaration must&nbsp;<strong>remain available on the relevant website for at least five consecutive years<\/strong>. Nem 2024. \u00e9vi v\u00e1ltoz\u00e1s, de ezeket a rendelkez\u00e9seket el\u0151sz\u00f6r a&nbsp;<strong>Applies to financial years starting on or after 22 June 2024<\/strong>.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Term\u00e9kek visszav\u00e1lt\u00e1si d\u00edja<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Sz\u00e1mviteli szempontb\u00f3l h\u00e1rom f\u00e9le term\u00e9ket k\u00fcl\u00f6nb\u00f6ztet\u00fcnk meg a visszav\u00e1lt\u00e1si d\u00edjak elsz\u00e1mol\u00e1sa kapcs\u00e1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>k\u00f6telez\u0151en visszav\u00e1lt\u00e1si d\u00edjas term\u00e9kek, amelyek nem \u00fajrahaszn\u00e1lhat\u00f3ak<\/li>\n\n\n\n<li>k\u00f6telez\u0151en visszav\u00e1lt\u00e1si d\u00edjas term\u00e9kek, amelyek \u00fajrahaszn\u00e1lhat\u00f3ak<\/li>\n\n\n\n<li>a gy\u00e1rt\u00f3 \u00e1ltal \u00f6nk\u00e9ntesen v\u00e1llalt visszav\u00e1lt\u00e1si d\u00edjas term\u00e9kek<\/li>\n<\/ul>\n\n\n\n<p>Azon term\u00e9kek eset\u00e9ben, amelyek \u00fajrahaszn\u00e1lhat\u00f3ak vagy a gy\u00e1rt\u00f3 \u00f6nk\u00e9ntesen v\u00e1llalta, hogy visszav\u00e1lt\u00e1si d\u00edjat \u201etesz\u201d a term\u00e9kre, ott visszav\u00e1lt\u00e1skor a gy\u00e1rt\u00f3nak kell visszafizetnie a visszav\u00e1lt\u00e1si d\u00edjat a fogyaszt\u00f3 vagy a forgalmaz\u00f3 r\u00e9sz\u00e9re. Ilyenkor a gy\u00e1rt\u00f3 a visszav\u00e1lt\u00e1skor helyesb\u00edt\u0151 sz\u00e1ml\u00e1t \u00e1ll\u00edt ki \u00e9s az \u00e1ltala visszafizetett \u00f6sszeg cs\u00f6kkenti az \u00e9rt\u00e9kes\u00edt\u00e9s nett\u00f3 \u00e1rbev\u00e9tel\u00e9t.<br><br>A forgalmaz\u00f3 mikor megveszi a fentebb eml\u00edtett term\u00e9keket, akkor a visszav\u00e1lt\u00e1si d\u00edj n\u00e1la n\u00f6velni fogja a term\u00e9k beker\u00fcl\u00e9si \u00e9rt\u00e9k\u00e9t, ha pedig visszakapja k\u00e9s\u0151bb a gy\u00e1rt\u00f3t\u00f3l a visszav\u00e1lt\u00e1si d\u00edjat, akkor ezt az \u00f6sszeget fogja cs\u00f6kkenteni. (Teh\u00e1t a visszakapott visszav\u00e1lt\u00e1si d\u00edj nem az \u00e1rbev\u00e9telt n\u00f6veli, hanem a beszerz\u00e9si \u00e9rt\u00e9ket cs\u00f6kkenti.)<br><br>Az olyan k\u00f6telez\u0151en visszav\u00e1lt\u00e1si d\u00edjas term\u00e9kekre, amelyek nem \u00fajrahasznos\u00edthat\u00f3ak, a fent le\u00edrtakt\u00f3l elt\u00e9r\u0151 szab\u00e1lyoz\u00e1s vonatkozik. Ilyen esetben ugyanis a visszav\u00e1lt\u00e1si d\u00edjat a gy\u00e1rt\u00f3k a koncesszi\u00f3s t\u00e1rsas\u00e1g r\u00e9sz\u00e9re fizetik meg \u00e9s ezt az \u00f6sszeget egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt mutatj\u00e1k ki a k\u00f6nyvel\u00e9s\u00fckben. Ha pedig nem a koncesszi\u00f3s t\u00e1rsas\u00e1g, hanem a forgalmaz\u00f3 fizeti be ezt a d\u00edjat koncesszi\u00f3s t\u00e1rsas\u00e1gnak, akkor a forgalmaz\u00f3 t\u00e1rsas\u00e1g egy\u00e9b k\u00f6vetel\u00e9sk\u00e9nt mutatja ki ezt az \u00f6sszeget a gy\u00e1rt\u00f3 fel\u00e9.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fenntarthat\u00f3s\u00e1gi jelent\u00e9s (CSRD ir\u00e1nyelv)<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>A sz\u00e1mviteli t\u00f6rv\u00e9ny III\/A. fejezete rendelkezik a fenntarthat\u00f3s\u00e1gi jelent\u00e9s szab\u00e1lyair\u00f3l. A&nbsp;CSRD ir\u00e1nyelv&nbsp; hat\u00e1lya al\u00e1 tartoz\u00f3 v\u00e1llalkoz\u00e1soknak az \u0151ket \u00e9rint\u0151&nbsp;<strong>k\u00f6rnyezeti \u00e9s t\u00e1rsadalmi k\u00e9rd\u00e9sekkel, emberi jogokkal \u00e9s ir\u00e1ny\u00edt\u00e1si t\u00e9nyez\u0151kkel kapcsolatos inform\u00e1ci\u00f3kr\u00f3l<\/strong>&nbsp;kell fenntarthat\u00f3s\u00e1gi jelent\u00e9st k\u00e9sz\u00edteni\u00fck.&nbsp;Els\u0151sorban arr\u00f3l kell besz\u00e1molniuk, hogy egyr\u00e9szt a tev\u00e9kenys\u00e9g\u00fck milyen hat\u00e1st gyakorol a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sekre, m\u00e1sr\u00e9szt a fenntarthat\u00f3s\u00e1gi k\u00e9rd\u00e9sek hogyan befoly\u00e1solj\u00e1k a v\u00e1llalkoz\u00e1suk fejl\u0151d\u00e9s\u00e9t, teljes\u00edtm\u00e9ny\u00e9t \u00e9s helyzet\u00e9t. A fenntarthat\u00f3s\u00e1gi jelent\u00e9st az \u00fczleti jelent\u00e9sben, annak egy k\u00fcl\u00f6n szakasz\u00e1ban kell szerepeltetni.<br><br>A fenntarthat\u00f3s\u00e1gi jelent\u00e9s tartalmi el\u0151\u00edr\u00e1sait a sz\u00e1mviteli t\u00f6rv\u00e9ny 95\/E. \u00a7 (4) bekezd\u00e9se szab\u00e1lyozza.<br><br>Azon v\u00e1llalkoz\u00f3k kell a jelent\u00e9st k\u00e9sz\u00edteni, amelyek eset\u00e9ben az \u00fczleti \u00e9vet megel\u0151z\u0151 k\u00e9t \u00fczleti \u00e9vben a m\u00e9rleg fordul\u00f3napj\u00e1n a k\u00f6vetkez\u0151 h\u00e1rom mutat\u00f3\u00e9rt\u00e9k k\u00f6z\u00fcl b\u00e1rmelyik kett\u0151 meghaladta a k\u00f6vetkez\u0151 hat\u00e1r\u00e9rt\u00e9ket:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a m\u00e9rlegf\u0151\u00f6sszeg a 10 000 milli\u00f3 forintot,<\/li>\n\n\n\n<li>az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel a 20 000 milli\u00f3 forintot, \u00e9s<\/li>\n\n\n\n<li>az \u00fczleti \u00e9vben \u00e1tlagosan foglalkoztatottak sz\u00e1ma a 250 f\u0151t.<\/li>\n<\/ul>\n\n\n\n<p>El\u0151sz\u00f6r a 2024-es \u00fczleti \u00e9vr\u0151l k\u00e9sz\u00fclt besz\u00e1mol\u00f3kra vonatkoz\u00f3an kell alkalmazni \u00e9s a k\u00f6telezettek k\u00f6re fokozatosan fog b\u0151v\u00fclni.<br><br>2024. janu\u00e1r 1-j\u00e9t\u0151l csak azoknak a nagyv\u00e1llalkoz\u00f3i kateg\u00f3ri\u00e1ba tartoz\u00f3 v\u00e1llalkoz\u00f3knak kell fenntarthat\u00f3s\u00e1gi jelent\u00e9st k\u00e9sz\u00edteni\u00fck, amelyek \u00e1tlagos alkalmazotti l\u00e9tsz\u00e1ma meghaladja az 500 f\u0151t \u00e9s egyben k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 v\u00e1llalkoz\u00e1snak (azaz t\u0151zsd\u00e9n jegyzett gazd\u00e1lkod\u00f3nak, hitelint\u00e9zetnek, biztos\u00edt\u00f3nak, viszontbiztos\u00edt\u00f3nak, vagy befektet\u00e9si v\u00e1llalkoz\u00e1snak) is min\u0151s\u00fclnek.<br><br>2025. janu\u00e1r 1-j\u00e9t\u0151l a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9telre k\u00f6telezettek k\u00f6re ki fog terjedni az \u00f6sszes nagyv\u00e1llalkoz\u00e1sra.<br><br>2026. janu\u00e1r 1-j\u00e9t\u0151l tov\u00e1bb b\u0151v\u00fcl a fenntarthat\u00f3s\u00e1gi jelent\u00e9st\u00e9teli k\u00f6telezetts\u00e9ggel \u00e9rintettek k\u00f6re azokkal a t\u0151zsd\u00e9n jegyzett kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokkal, amelyek nem min\u0151s\u00fclnek mikrogazd\u00e1lkod\u00f3nak. E k\u00f6telezetts\u00e9g al\u00f3l a kkv-k 2028. janu\u00e1r 1-j\u00e9ig mentes\u00fclhetnek.<br><br>Emellett a sz\u00e1mviteli t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa az Uni\u00f3 ter\u00fclet\u00e9n letelepedett, le\u00e1nyv\u00e1llalat\u00e1n, illetve fi\u00f3ktelep\u00e9n kereszt\u00fcl jelent\u0151s tev\u00e9kenys\u00e9get folytat\u00f3 harmadik orsz\u00e1gbeli v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra is el\u0151\u00edrja 2028-t\u00f3l, hogy fenntarthat\u00f3s\u00e1gi inform\u00e1ci\u00f3kat szolg\u00e1ltassanak.<br><br>A t\u00f6rv\u00e9nyi rendelkez\u00e9sek azonban mentes\u00edt\u00e9si lehet\u0151s\u00e9get is tartalmaznak a fenntarthat\u00f3s\u00e1gi jelent\u00e9s k\u00e9sz\u00edt\u00e9si k\u00f6telezetts\u00e9g al\u00f3l. A konszolid\u00e1l\u00e1sba bevont le\u00e1nyv\u00e1llalatok mentes\u00fclnek a fenntarthat\u00f3s\u00e1gi jelent\u00e9s k\u00e9sz\u00edt\u00e9se al\u00f3l, ha az anyav\u00e1llalat \u00f6sszevont (konszolid\u00e1lt) fenntarthat\u00f3s\u00e1gi jelent\u00e9s\u00e9ben a le\u00e1nyv\u00e1llalat, illetve annak le\u00e1nyv\u00e1llalatai is szerepelnek (e mentess\u00e9get a t\u0151zsd\u00e9n jegyzett le\u00e1nyv\u00e1llalatok nem alkalmazhatj\u00e1k).<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">K\u00f6nyvvizsg\u00e1l\u00f3 v\u00e1laszt\u00e1s<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>2023.12.01-j\u00e9t\u0151l ha egy v\u00e1llalkoz\u00e1s k\u00f6nyvvizsg\u00e1l\u00f3 c\u00e9get b\u00edz meg az audit\u00e1l\u00e1ssal, akkor ezzel egyid\u0151ben a k\u00f6nyvvizsg\u00e1lat\u00e9rt felel\u0151s k\u00f6nyvvizsg\u00e1l\u00f3t is meg kell v\u00e1lasztani.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9s elektronikus al\u00e1\u00edr\u00e1sa<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>A k\u00f6nyvvizsg\u00e1l\u00f3i t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1sa a j\u00f6v\u0151re vonatkoz\u00f3an minden kamarai tag k\u00f6nyvvizsg\u00e1l\u00f3, illetve k\u00f6nyvvizsg\u00e1l\u00f3 c\u00e9g sz\u00e1m\u00e1ra k\u00f6telez\u0151en el\u0151\u00edrja a f\u00fcggetlen k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9s elektronikus al\u00e1\u00edr\u00e1s\u00e1t. Az \u00faj el\u0151\u00edr\u00e1st el\u0151sz\u00f6r a 2025-\u00f6s \u00fczleti \u00e9vr\u0151l k\u00e9sz\u00fclt besz\u00e1mol\u00f3kra vonatkoz\u00f3 k\u00f6nyvvizsg\u00e1l\u00f3i jelent\u00e9sek k\u00e9sz\u00edt\u00e9sekor kell el\u0151sz\u00f6r alkalmazni.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mikrogazd\u00e1lkod\u00f3i \u00e9ves besz\u00e1mol\u00f3<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>2024.01.01-j\u00e9t\u0151l v\u00e1ltoztak a mikrogazd\u00e1lkod\u00f3i \u00e9ves besz\u00e1mol\u00f3 v\u00e1laszt\u00e1s\u00e1nak felt\u00e9telei. Ez alapj\u00e1n egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3j\u00e1t \u2013 saj\u00e1t v\u00e1laszt\u00e1sa alapj\u00e1n \u2013 az err\u0151l sz\u00f3l\u00f3 korm\u00e1nyrendeletben foglaltaknak megfelel\u0151en (mikrogazd\u00e1lkod\u00f3i egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3) is elk\u00e9sz\u00edtheti a k\u00f6nyvvizsg\u00e1latra nem k\u00f6telezett v\u00e1llalkoz\u00f3, ha k\u00e9t egym\u00e1st k\u00f6vet\u0151 \u00fczleti \u00e9vben a m\u00e9rleg fordul\u00f3napj\u00e1n a k\u00f6vetkez\u0151, a nagys\u00e1got jelz\u0151 h\u00e1rom mutat\u00f3\u00e9rt\u00e9k k\u00f6z\u00fcl b\u00e1rmelyik kett\u0151 nem haladja meg az al\u00e1bbi hat\u00e1r\u00e9rt\u00e9ket:<br>a)&nbsp;a m\u00e9rlegf\u0151\u00f6sszeg a 150 milli\u00f3 forintot (kor\u00e1bban 100 milli\u00f3 Ft volt ez az \u00e9rt\u00e9khat\u00e1r),<br>b)&nbsp;az \u00e9ves nett\u00f3 \u00e1rbev\u00e9tel a 300 milli\u00f3 forintot (kor\u00e1bban 200 milli\u00f3 Ft volt ez az \u00e9rt\u00e9khat\u00e1r),<br>c) az \u00fczleti \u00e9vben \u00e1tlagosan foglalkoztatottak sz\u00e1ma a 10 f\u0151t (ez az \u00e9rt\u00e9khat\u00e1r nem v\u00e1ltozott).<br><br>A v\u00e1llalkoz\u00f3 ezzel a lehet\u0151s\u00e9ggel el\u0151sz\u00f6r a 2024-es \u00fczleti \u00e9vr\u0151l k\u00e9sz\u00fcl\u0151 besz\u00e1mol\u00f3ra vonatkoz\u00f3an \u00e9lhet.<br><br>Ha egy v\u00e1llalkoz\u00e1s mikrogazd\u00e1lkod\u00f3i besz\u00e1mol\u00f3t v\u00e1laszt, akkor ett\u0151l a v\u00e1laszt\u00e1s\u00e1t\u00f3l 3 \u00e9vig nem t\u00e9rhet el. Az ezzel a v\u00e1laszt\u00e1si jog\u00e1val \u00e9l\u0151 gazd\u00e1lkod\u00f3ra speci\u00e1lis sz\u00e1mviteli szab\u00e1lyok vonatkoznak. P\u00e9ld\u00e1ul (a teljess\u00e9g ig\u00e9nye n\u00e9lk\u00fcl): A mikrogazd\u00e1lkod\u00f3i \u00e9ves besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 v\u00e1llalkoz\u00e1snak nem kell sz\u00e1mviteli politik\u00e1t k\u00e9sz\u00edtenie \u00e9s a besz\u00e1mol\u00f3ja csak m\u00e9rlegb\u0151l \u00e9s eredm\u00e9nykimutat\u00e1sb\u00f3l \u00e1ll (teh\u00e1t nem kell kieg\u00e9sz\u00edt\u0151 mell\u00e9kletet \u00e9s \u00fczleti jelent\u00e9st sem k\u00e9sz\u00edtenie). A f\u0151k\u00f6nyvben nem szerepelhet id\u0151beli elhat\u00e1rol\u00e1s (csak n\u00e9h\u00e1ny speci\u00e1lis esetben).<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Moore Hungary<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Moore Global, which started in a London office more than 110 years ago, is now one of the world's leading consulting and audit networks. Present in over 100 countries worldwide, the network has more than 600 independent offices and over 30,000 employees. The group's turnover for the last financial year exceeded $3 billion.<br><br><strong>Moore Global's services will be directly available in the domestic market from March 2021.&nbsp;<\/strong>Moore Hungary has been offering a full range of consulting services in the fields of business, financial, tax, accounting and auditing with a team of almost 100 experts since its inception.<br><br>In our fast-changing world, Moore provides strategic guidance and practical advice to help clients navigate and understand the complex regulatory and changing market environment and industry conditions, and thereby find the best solutions.<\/p>\n\n\n\n<p class=\"has-primary-gradient-gradient-background has-background\"><strong>Follow us on LinkedIn for more news!<\/strong><\/p>\n\n\n<style id=\"strategiq-content-image-style\">.block-content-image__buttons{margin-top:2rem}.block-content-image__pre-heading{text-transform:uppercase;letter-spacing:2px;font-size:.75rem;margin-bottom:.625rem}.block-content-image__heading{margin-bottom:1.5rem}.block-content-image__copy{font-size:1rem;line-height:1.5rem}.block-content-image__image{margin-top:2.5rem}@media (min-width: 992px){.block-content-image__image{margin-top:0}}.block-content-image-inner{-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.block-content-image-inner.reverse{-webkit-box-orient:horizontal;-webkit-box-direction:reverse;-ms-flex-direction:row-reverse;flex-direction:row-reverse}\n\n\/*# sourceMappingURL=block-content-image.css.map *\/\n<\/style>\n<section  class=\"block-content-image\">\n\t<div class=\"container\">\n\t\t<div class=\"row block-content-image-inner flex_row\">\n\n\t\t\t<div class=\"col-12 col-lg-5\">\n\t\t\t\t\n\t\t\t\t<div class=\"block-content-image__heading\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"block-content-image__copy\">\n\t\t\t\t\t\t<p style=\"text-align: center\"><a href=\"https:\/\/www.linkedin.com\/company\/moorehungary\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-901\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png\" alt=\"\" width=\"195\" height=\"59\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin.png 195w, https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/2025\/10\/linkedin-18x5.png 18w\" sizes=\"(max-width: 195px) 100vw, 195px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t<div class=\"col-12 col-lg-6\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Az al\u00e1bbiakban \u00f6sszefoglaltuk a&nbsp;sz\u00e1mviteli t\u00f6rv\u00e9ny&nbsp;2024. janu\u00e1r 1-t\u0151l \u00e9rv\u00e9nyes&nbsp;legfontosabb v\u00e1ltoz\u00e1sait. Halasztott ad\u00f3 2024.01.01-j\u00e9t\u0151l&nbsp;a v\u00e1llalkoz\u00e1soknak lehet\u0151s\u00e9g\u00fck van&nbsp;(saj\u00e1t d\u00f6nt\u00e9s\u00fck alapj\u00e1n, amely a sz\u00e1mviteli politik\u00e1ban r\u00f6gz\u00edt\u00e9sre ker\u00fcl)&nbsp;a besz\u00e1mol\u00f3ban kimutatni a halasztott ad\u00f3k\u00f6vetel\u00e9st \u00e9s ad\u00f3k\u00f6telezetts\u00e9get. Ennek l\u00e9nyege, hogy a v\u00e1llalkoz\u00e1s kimutathatja a besz\u00e1mol\u00f3j\u00e1ban az adott esem\u00e9nyek j\u00f6v\u0151beni ad\u00f3hat\u00e1s\u00e1t. Azok az \u00e9rt\u00e9kek mutathat\u00f3k ki halasztott ad\u00f3k\u00f6vetel\u00e9sk\u00e9nt vagy ad\u00f3k\u00f6telezetts\u00e9gk\u00e9nt, amelyek a j\u00f6v\u0151ben [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":334,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ugyfeltajekoztato"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SZ\u00c1MVITELI T\u00d6RV\u00c9NY F\u0150BB V\u00c1LTOZ\u00c1SAI \u2013 2024 - Moore Hungary<\/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:\/\/www.mooreglobal.hu\/en\/szamviteli-torveny-fobb-valtozasai-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SZ\u00c1MVITELI T\u00d6RV\u00c9NY F\u0150BB V\u00c1LTOZ\u00c1SAI \u2013 2024 - Moore Hungary\" \/>\n<meta property=\"og:description\" content=\"Az al\u00e1bbiakban \u00f6sszefoglaltuk a&nbsp;sz\u00e1mviteli t\u00f6rv\u00e9ny&nbsp;2024. janu\u00e1r 1-t\u0151l \u00e9rv\u00e9nyes&nbsp;legfontosabb v\u00e1ltoz\u00e1sait. Halasztott ad\u00f3 2024.01.01-j\u00e9t\u0151l&nbsp;a v\u00e1llalkoz\u00e1soknak lehet\u0151s\u00e9g\u00fck van&nbsp;(saj\u00e1t d\u00f6nt\u00e9s\u00fck alapj\u00e1n, amely a sz\u00e1mviteli politik\u00e1ban r\u00f6gz\u00edt\u00e9sre ker\u00fcl)&nbsp;a besz\u00e1mol\u00f3ban kimutatni a halasztott ad\u00f3k\u00f6vetel\u00e9st \u00e9s ad\u00f3k\u00f6telezetts\u00e9get. Ennek l\u00e9nyege, hogy a v\u00e1llalkoz\u00e1s kimutathatja a besz\u00e1mol\u00f3j\u00e1ban az adott esem\u00e9nyek j\u00f6v\u0151beni ad\u00f3hat\u00e1s\u00e1t. 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