{"id":403,"date":"2022-11-25T10:18:00","date_gmt":"2022-11-25T10:18:00","guid":{"rendered":"https:\/\/moore-hungary.eu.moore-global.com\/?p=403"},"modified":"2025-12-03T13:08:31","modified_gmt":"2025-12-03T13:08:31","slug":"adofizetes-devizaban-nehany-napon-belul-donteni-kell","status":"publish","type":"post","link":"https:\/\/www.mooreglobal.hu\/en\/adofizetes-devizaban-nehany-napon-belul-donteni-kell\/","title":{"rendered":"AD\u00d3FIZET\u00c9S DEVIZ\u00c1BAN: N\u00c9H\u00c1NY NAPON BEL\u00dcL D\u00d6NTENI KELL"},"content":{"rendered":"<p>A j\u00f6v\u0151 \u00e9vre vonatkoz\u00f3 bejelent\u00e9st december 1-j\u00e9ig kell megtenni\u00fck a t\u00e1rsas\u00e1goknak<\/p>\n\n\n\n<p><strong>2022. szeptember 30-\u00e1t\u00f3l a gazdas\u00e1gi t\u00e1rsas\u00e1goknak els\u0151k\u00e9nt ny\u00edlt lehet\u0151s\u00e9ge arra, hogy a k\u00f6vetkez\u0151 ad\u00f3\u00e9vt\u0151l t\u00e1rsas\u00e1giad\u00f3-k\u00f6telezetts\u00e9g\u00fcket eur\u00f3ban vagy amerikai doll\u00e1rban teljes\u00edts\u00e9k. A t\u00e1rsas\u00e1gi ad\u00f3 devizanem\u00e9nek megv\u00e1ltoztat\u00e1s\u00e1ra ir\u00e1nyul\u00f3 sz\u00e1nd\u00e9kot az ad\u00f3\u00e9v els\u0151 napj\u00e1t megel\u0151z\u0151 h\u00f3nap els\u0151 napj\u00e1ig kell a NAV fel\u00e9 bejelenteni. Ez a napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben \u2013 a t\u00e1rsas\u00e1gok t\u00falnyom\u00f3 r\u00e9sz\u00e9t \u0151k alkotj\u00e1k \u2013 december 1-jei hat\u00e1rid\u0151t jelent. Ugyancsak lehet\u0151s\u00e9g van a 2023. janu\u00e1r 1-j\u00e9t\u0151l esed\u00e9kess\u00e9 v\u00e1l\u00f3 helyi ipar\u0171z\u00e9si ad\u00f3el\u0151leg- \u00e9s helyi ipar\u0171z\u00e9si ad\u00f3fizet\u00e9s eur\u00f3ban vagy amerikai doll\u00e1rban t\u00f6rt\u00e9n\u0151 teljes\u00edt\u00e9s\u00e9re.<\/strong><\/p>\n\n\n\n<p><em>\u201e<strong>A t\u00e1rsas\u00e1gi ad\u00f3ra vonatkoz\u00f3 hat\u00e1rid\u0151 jogveszt\u0151<\/strong>, annak elmulaszt\u00e1sa eset\u00e9n igazol\u00e1si k\u00e9relem beny\u00fajt\u00e1s\u00e1nak nincs helye, a mulaszt\u00f3 t\u00e1rsas\u00e1g legkor\u00e1bban a 2024-es ad\u00f3\u00e9vben \u00e9lhet majd a deviz\u00e1ban t\u00f6rt\u00e9n\u0151 ad\u00f3fizet\u00e9s lehet\u0151s\u00e9g\u00e9vel \u2013&nbsp;<\/em>hangs\u00falyozza Kocziha Andrea, a Moore Hungary ad\u00f3tan\u00e1csad\u00f3 partnere. \u2013&nbsp;<em>A helyi ipar\u0171z\u00e9si ad\u00f3 deviz\u00e1ban t\u00f6rt\u00e9n\u0151 megfizet\u00e9s\u00e9t ugyanakkor a vonatkoz\u00f3 korm\u00e1nyrendelet nem k\u00f6ti el\u0151zetes bejelent\u00e9shez.\u201d<\/em><\/p>\n\n\n\n<p>Az ad\u00f3fizet\u00e9s devizanem\u00e9nek megv\u00e1ltoztat\u00e1sa&nbsp;<strong>a k\u00f6nyvvezet\u00e9s devizanem\u00e9t\u0151l f\u00fcggetlen\u00fcl v\u00e1laszthat\u00f3<\/strong>, ez\u00e9rt a k\u00f6nyveiket deviz\u00e1ban vezet\u0151 v\u00e1llalkoz\u00e1sok mellett azoknak a v\u00e1llalkoz\u00e1soknak is \u00e9rdemes \u00e1tgondolniuk a lehet\u0151s\u00e9g alkalmaz\u00e1s\u00e1t,&nbsp;<strong>amelyek a k\u00f6nyveiket ugyan forintban vezetik, de bev\u00e9tel\u00fck jelent\u0151s r\u00e9sze deviz\u00e1ban folyik be, illetve nagy \u00f6sszeg\u0171 devizatranzakci\u00f3kat folytatnak<\/strong>.<\/p>\n\n\n\n<p>Fontos szempont, hogy&nbsp;<strong>a t\u00e1rsas\u00e1gi ad\u00f3k\u00f6telezetts\u00e9get<\/strong>&nbsp;a k\u00f6nyvvezet\u00e9s, illetve ad\u00f3fizet\u00e9s p\u00e9nznem\u00e9t\u0151l f\u00fcggetlen\u00fcl<strong>&nbsp;tov\u00e1bbra is<\/strong><strong>&nbsp;forintban kell meghat\u00e1rozni,&nbsp;<\/strong>\u00e9s ezt a forintban meghat\u00e1rozott ad\u00f3k\u00f6telezetts\u00e9get kell \u00e1tsz\u00e1m\u00edtani a kiv\u00e1lasztott deviz\u00e1ra&nbsp;<strong>az MNB-nek a terhel\u00e9s napj\u00e1ra k\u00f6zz\u00e9tett hivatalos \u00e1rfolyam\u00e1t alkalmazva.<\/strong><\/p>\n\n\n\n<p>Tekintettel arra, hogy t\u00e1rsas\u00e1gi ad\u00f3ban a v\u00e1laszt\u00e1s a k\u00f6vetkez\u0151 ad\u00f3\u00e9vhez kapcsol\u00f3d\u00f3 ad\u00f3k\u00f6telezetts\u00e9gekre vonatkozik, a napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k eset\u00e9ben els\u0151k\u00e9nt a 2023. \u00e9vi t\u00e1rsas\u00e1gi ad\u00f3el\u0151legek teljes\u00edthet\u0151ek deviz\u00e1ban, azonban&nbsp;<strong>a 2023. m\u00e1jus 31-ig befizetend\u0151 2022. \u00e9vi t\u00e1rsas\u00e1giad\u00f3-fizet\u00e9si k\u00f6telezetts\u00e9get m\u00e9g forintban kell teljes\u00edteni.<\/strong>&nbsp;A helyi ipar\u0171z\u00e9si ad\u00f3 tekintet\u00e9ben elt\u00e9r\u0151 a szab\u00e1lyoz\u00e1s: j\u00f6v\u0151re m\u00e1r a 2022-re vonatkoz\u00f3 ipar\u0171z\u00e9si ad\u00f3t is be lehet eur\u00f3ban vagy amerikai doll\u00e1rban fizetni.<\/p>\n\n\n\n<p>\u201e<em>Az ad\u00f3fizet\u00e9s deviz\u00e1ban t\u00f6rt\u00e9n\u0151 teljes\u00edt\u00e9se tov\u00e1bbi sz\u00e1mviteli \u00e9s ad\u00f3z\u00e1si k\u00e9rd\u00e9seket is felvethet, f\u0151k\u00e9nt azon v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra, amelyek a k\u00f6nyveiket magyar forintban vezetik. Sz\u00e9mos olyan gyakorlati k\u00e9rd\u00e9s is felmer\u00fcl, melyek tiszt\u00e1z\u00e1sa elengedhetetlen. A k\u00f6vetkez\u0151 id\u0151szakban v\u00e1rhat\u00f3an megjelen\u0151 m\u00f3dos\u00edt\u00e1sok \u00e9s \u00e9rtelmez\u00e9sek tov\u00e1bb pontos\u00edthatj\u00e1k a deviz\u00e1ban t\u00f6rt\u00e9n\u0151 ad\u00f3fizet\u00e9s gyakorlati alkalmaz\u00e1s\u00e1nak m\u00f3dj\u00e1t. Ez\u00e9rt a d\u00f6nt\u00e9st megel\u0151z\u0151en&nbsp;<strong>c\u00e9lszer\u0171 az eml\u00edtett szempontokat \u00e9s pontos\u00edt\u00e1sokat folyamatosan nyomon k\u00f6vet\u0151 ad\u00f3tan\u00e1csad\u00f3val konzult\u00e1lni<\/strong>.\u201d&nbsp;<\/em>\u2013 tette hozz\u00e1 Kocziha Andrea.<\/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.<\/p>\n\n\n\n<p><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.<\/p>\n\n\n\n<p>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>A j\u00f6v\u0151 \u00e9vre vonatkoz\u00f3 bejelent\u00e9st december 1-j\u00e9ig kell megtenni\u00fck a t\u00e1rsas\u00e1goknak 2022. szeptember 30-\u00e1t\u00f3l a gazdas\u00e1gi t\u00e1rsas\u00e1goknak els\u0151k\u00e9nt ny\u00edlt lehet\u0151s\u00e9ge arra, hogy a k\u00f6vetkez\u0151 ad\u00f3\u00e9vt\u0151l t\u00e1rsas\u00e1giad\u00f3-k\u00f6telezetts\u00e9g\u00fcket eur\u00f3ban vagy amerikai doll\u00e1rban teljes\u00edts\u00e9k. A t\u00e1rsas\u00e1gi ad\u00f3 devizanem\u00e9nek megv\u00e1ltoztat\u00e1s\u00e1ra ir\u00e1nyul\u00f3 sz\u00e1nd\u00e9kot az ad\u00f3\u00e9v els\u0151 napj\u00e1t megel\u0151z\u0151 h\u00f3nap els\u0151 napj\u00e1ig kell a NAV fel\u00e9 bejelenteni. Ez a napt\u00e1ri \u00e9ves [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":341,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-403","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 v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>AD\u00d3FIZET\u00c9S DEVIZ\u00c1BAN: N\u00c9H\u00c1NY NAPON BEL\u00dcL D\u00d6NTENI KELL - 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\/adofizetes-devizaban-nehany-napon-belul-donteni-kell\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AD\u00d3FIZET\u00c9S DEVIZ\u00c1BAN: N\u00c9H\u00c1NY NAPON BEL\u00dcL D\u00d6NTENI KELL - Moore Hungary\" \/>\n<meta property=\"og:description\" content=\"A j\u00f6v\u0151 \u00e9vre vonatkoz\u00f3 bejelent\u00e9st december 1-j\u00e9ig kell megtenni\u00fck a t\u00e1rsas\u00e1goknak 2022. szeptember 30-\u00e1t\u00f3l a gazdas\u00e1gi t\u00e1rsas\u00e1goknak els\u0151k\u00e9nt ny\u00edlt lehet\u0151s\u00e9ge arra, hogy a k\u00f6vetkez\u0151 ad\u00f3\u00e9vt\u0151l t\u00e1rsas\u00e1giad\u00f3-k\u00f6telezetts\u00e9g\u00fcket eur\u00f3ban vagy amerikai doll\u00e1rban teljes\u00edts\u00e9k. A t\u00e1rsas\u00e1gi ad\u00f3 devizanem\u00e9nek megv\u00e1ltoztat\u00e1s\u00e1ra ir\u00e1nyul\u00f3 sz\u00e1nd\u00e9kot az ad\u00f3\u00e9v els\u0151 napj\u00e1t megel\u0151z\u0151 h\u00f3nap els\u0151 napj\u00e1ig kell a NAV fel\u00e9 bejelenteni. 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