{"id":27203,"date":"2026-07-30T11:10:49","date_gmt":"2026-07-30T09:10:49","guid":{"rendered":"https:\/\/wplabs.hu\/demos\/wts\/2026\/07\/30\/kikuldetes-es-az-uzleti-ut\/"},"modified":"2026-08-10T10:20:53","modified_gmt":"2026-08-10T08:20:53","slug":"kikuldetes-es-az-uzleti-ut","status":"publish","type":"post","link":"https:\/\/wplabs.hu\/demos\/wts\/2026\/07\/30\/kikuldetes-es-az-uzleti-ut\/","title":{"rendered":"V\u00e1ltoznak a kik\u00fcldet\u00e9s \u00e9s az \u00fczleti \u00fat szab\u00e1lyai"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">2026. j\u00falius 7-\u00e9n az Eur\u00f3pai Parlament elfogadta a szoci\u00e1lis biztons\u00e1gi rendszerek koordin\u00e1ci\u00f3j\u00e1r\u00f3l sz\u00f3l\u00f3 <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/TXT\/?uri=CELEX:32004R0883\">883\/2004\/EK rendelet<\/a> \u00e9s a v\u00e9grehajt\u00e1si szab\u00e1lyokat tartalmaz\u00f3 <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HU\/ALL\/?uri=celex:32009R0987\">987\/2009\/EK rendelet<\/a> m\u00f3dos\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 tervezeteket.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00f3dos\u00edt\u00e1sok jelent\u0151s r\u00e9sze a munkan\u00e9lk\u00fcli, csal\u00e1di \u00e9s tart\u00f3s \u00e1pol\u00e1si-gondoz\u00e1si <a href=\"https:\/\/wtsklient.hu\/2026\/06\/23\/kulfoldi-munkaltato-magyar-munkavallalo\/\">ell\u00e1t\u00e1sok<\/a> koordin\u00e1ci\u00f3j\u00e1t \u00e9rinti. A <strong>munk\u00e1ltat\u00f3k sz\u00e1m\u00e1ra <\/strong>azonban<strong> a kik\u00fcldet\u00e9s \u00e9s az \u00fczleti \u00fat szab\u00e1lyainak, valamint az A1 igazol\u00e1sokhoz kapcsol\u00f3d\u00f3 elj\u00e1r\u00e1soknak a v\u00e1ltoz\u00e1sai is kiemelt gyakorlati jelent\u0151s\u00e9ggel b\u00edrnak<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Az \u00faj szab\u00e1lyok m\u00e9g nem hat\u00e1lyosak<\/strong>: a rendelet hivataloss\u00e1 v\u00e1l\u00e1s\u00e1hoz sz\u00fcks\u00e9ges az Eur\u00f3pai Uni\u00f3 hivatalos lapj\u00e1ban t\u00f6rt\u00e9n\u0151 kihirdet\u00e9s.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Kik\u00fcldet\u00e9sek \u00e9s a 24 h\u00f3nap<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00f3dos\u00edt\u00e1s fenntartja azt az alapelvet, hogy a legfeljebb 24 h\u00f3napra m\u00e1sik tag\u00e1llamba kik\u00fcld\u00f6tt munkav\u00e1llal\u00f3 vagy \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3 alapesetben <a href=\"https:\/\/wtsklient.hu\/2017\/10\/04\/kikuldetes-szabalyai\/\">tov\u00e1bbra is a k\u00fcld\u0151 tag\u00e1llam t\u00e1rsadalombiztos\u00edt\u00e1si jogszab\u00e1lyainak hat\u00e1lya alatt maradhat<\/a>, felt\u00e9ve, hogy nem m\u00e1sik kik\u00fcld\u00f6tt szem\u00e9ly helyettes\u00edt\u00e9s\u00e9r\u0151l van sz\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A 883\/2004\/EK rendelet 12. cikke eddig is kiz\u00e1rta, hogy a kik\u00fcldet\u00e9s szab\u00e1lyait olyan munkav\u00e1llal\u00f3ra alkalmazz\u00e1k, akit egy m\u00e1sik szem\u00e9ly helyettes\u00edt\u00e9s\u00e9re k\u00fcldenek ki. A m\u00f3dos\u00edt\u00e1s ugyanakkor r\u00e9szletesebben rendezi az egym\u00e1st k\u00f6vet\u0151 kik\u00fcldet\u00e9sekkezel\u00e9s\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ha az eredeti kik\u00fcld\u00f6tt szem\u00e9ly nem fejezi be a m\u00e1sik tag\u00e1llamban v\u00e9gzett munk\u00e1t, \u00e9s \u0151t m\u00e1sik szem\u00e9ly v\u00e1ltja fel, a k\u00fcld\u0151 \u00e1llam jogszab\u00e1lyainak alkalmaz\u00e1sa csak akkor tarthat\u00f3 fenn, ha:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>az \u00e9rintett szem\u00e9lyek \u00e1ltal v\u00e9gzett<\/strong> <strong>munka \u00f6sszes\u00edtett id\u0151tartama nem haladja meg a 24 h\u00f3napot<\/strong>, \u00e9s<\/li>\n\n\n\n<li>a kik\u00fcldet\u00e9s egy\u00e9b felt\u00e9telei is teljes\u00fclnek.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gyakorlati jelent\u0151s\u00e9g:<\/strong> a 24 h\u00f3napos id\u0151korl\u00e1tot nem kiz\u00e1r\u00f3lag szem\u00e9lyenk\u00e9nt, hanem adott esetben az egym\u00e1st k\u00f6vet\u0151en ugyanazon munk\u00e1ra vagy tev\u00e9kenys\u00e9gre kik\u00fcld\u00f6tt szem\u00e9lyek tekintet\u00e9ben egy\u00fcttesen kell majd vizsg\u00e1lni.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>H\u00e1rom h\u00f3napos el\u0151zetes kapcsolat a k\u00fcld\u0151 \u00e1llammal<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A reform egyik fontos v\u00e1ltoz\u00e1sa, hogy meger\u0151s\u00edti a k\u00fcld\u0151 tag\u00e1llammal fenn\u00e1ll\u00f3 el\u0151zetes kapcsolat k\u00f6vetelm\u00e9ny\u00e9t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A 987\/2009\/EK rendelet m\u00f3dos\u00edtott 14. cikk (1) bekezd\u00e9se szerint <strong>az a szem\u00e9ly is kik\u00fcldhet\u0151, akivel kifejezetten a m\u00e1sik tag\u00e1llamba t\u00f6rt\u00e9n\u0151 kik\u00fcld\u00e9s c\u00e9lj\u00e1b\u00f3l l\u00e9tes\u00edtettek munkaviszonyt, felt\u00e9ve, hogy k\u00f6zvetlen\u00fcl a munkav\u00e1llal\u00e1s kezdete el\u0151tt m\u00e1r legal\u00e1bb h\u00e1rom h\u00f3napja azon tag\u00e1llam jogszab\u00e1lyainak hat\u00e1lya al\u00e1 tartozott, amelyben a munk\u00e1ltat\u00f3 letelepedett.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00d6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3k<\/strong> eset\u00e9ben a m\u00f3dos\u00edtott 14. cikk (3) bekezd\u00e9se \u00edr el\u0151 hasonl\u00f3 k\u00f6vetelm\u00e9nyt: az \u00e9rintett szem\u00e9lynek legal\u00e1bb h\u00e1rom h\u00f3napja kellett tev\u00e9kenys\u00e9g\u00e9t gyakorolnia a leteleped\u00e9se szerinti tag\u00e1llamban, miel\u0151tt a 12. cikk szerinti kik\u00fcldet\u00e9si szab\u00e1lyokat ig\u00e9nybe k\u00edv\u00e1nja venni.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>K\u00e9t h\u00f3napos \u201ecooling-off\u201d id\u0151szak az ism\u00e9telt kik\u00fcldet\u00e9sekn\u00e9l<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00f3dos\u00edt\u00e1s a kik\u00fcldet\u00e9sek ism\u00e9telt alkalmaz\u00e1s\u00e1ra vonatkoz\u00f3an is bevezet egy pontos\u00edt\u00f3 szab\u00e1lyt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ha egy munkav\u00e1llal\u00f3 vagy \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3 \u00f6sszesen 24 h\u00f3napig v\u00e9gzett tev\u00e9kenys\u00e9get egy m\u00e1sik tag\u00e1llamban<\/strong> \u2013 legfeljebb k\u00e9t h\u00f3napos megszak\u00edt\u00e1sokkal \u2013, akkor ugyanazon szem\u00e9lyre ugyanazon tag\u00e1llam tekintet\u00e9ben <strong>a kik\u00fcldet\u00e9si szab\u00e1ly csak az el\u0151z\u0151 tev\u00e9kenys\u00e9gi id\u0151szak v\u00e9g\u00e9t\u0151l sz\u00e1m\u00edtott legal\u00e1bb k\u00e9t h\u00f3nap eltelt\u00e9vel alkalmazhat\u00f3 \u00fajra<\/strong>. Term\u00e9szetesen k\u00fcl\u00f6nleges k\u00f6r\u00fclm\u00e9nyek eset\u00e9n tov\u00e1bbra is lehet\u0151s\u00e9g marad az alapszab\u00e1lyokt\u00f3l val\u00f3 elt\u00e9r\u00e9s enged\u00e9lyez\u00e9s\u00e9re k\u00fcl\u00f6n meg\u00e1llapod\u00e1s alapj\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gyakorlati jelent\u0151s\u00e9g:<\/strong> a 24 h\u00f3napos kik\u00fcldet\u00e9si id\u0151szak letelt\u00e9t k\u00f6vet\u0151en ugyanazon szem\u00e9ly eset\u00e9ben nem lehet azonnal \u00faj kik\u00fcldet\u00e9si id\u0151szakot ind\u00edtani ugyanabba a tag\u00e1llamba: ehhez f\u0151szab\u00e1ly szerint legal\u00e1bb k\u00e9t h\u00f3napos megszak\u00edt\u00e1s sz\u00fcks\u00e9ges.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>\u00dczleti \u00fat<\/strong><strong> \u00e9s r\u00f6vid tev\u00e9kenys\u00e9gek: v\u00e1rva v\u00e1rt kiv\u00e9telek az A1-elj\u00e1r\u00e1s al\u00f3l<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00f3dos\u00edt\u00e1s egyik kifejezetten \u00f6r\u00f6mteli gyakorlati \u00faj\u00edt\u00e1sa, hogy bevezeti az <strong>\u201e\u00fczleti \u00fat\u201d fogalm\u00e1t<\/strong>, \u00e9s bizonyos <a href=\"https:\/\/wtsklient.hu\/2018\/08\/14\/kulfoldi-kikuldetes\/\">r\u00f6vid k\u00fclf\u00f6ldi tev\u00e9kenys\u00e9geket<\/a> <strong>mentes\u00edt az el\u0151zetes t\u00e1j\u00e9koztat\u00e1si \u00e9s A1 tan\u00fas\u00edtv\u00e1nyk\u00e9r\u00e9si k\u00f6telezetts\u00e9g al\u00f3l<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00dczleti \u00fatnak min\u0151s\u00fcl az id\u0151ben korl\u00e1tozott, a munk\u00e1ltat\u00f3 vagy az \u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3 \u00fczleti \u00e9rdek\u00e9hez kapcsol\u00f3d\u00f3 tev\u00e9kenys\u00e9g, p\u00e9ld\u00e1ul a r\u00e9szv\u00e9tel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00fczleti tal\u00e1lkoz\u00f3n,<\/li>\n\n\n\n<li>konferenci\u00e1n,<\/li>\n\n\n\n<li>szemin\u00e1riumon,<\/li>\n\n\n\n<li>k\u00e9pz\u00e9sen.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nem min\u0151s\u00fcl azonban \u00fczleti \u00fatnak:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s,<\/li>\n\n\n\n<li>az \u00e1rusz\u00e1ll\u00edt\u00e1s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A tervezet alapj\u00e1n f\u0151szab\u00e1ly szerint nem kellene el\u0151zetesen A1 igazol\u00e1st k\u00e9relmezni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00fczleti \u00fatra; valamint<\/li>\n\n\n\n<li>azokra a r\u00f6vid tev\u00e9kenys\u00e9gekre, amelyek teljes id\u0151tartama egy 30 egym\u00e1st k\u00f6vet\u0151 napb\u00f3l \u00e1ll\u00f3 id\u0151szakon bel\u00fcl <strong>nem haladja meg a h\u00e1rom egym\u00e1st k\u00f6vet\u0151 munkanapot<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fontos tudni azonban, hogy az \u00e9p\u00edt\u0151ipari tev\u00e9kenys\u00e9gekn\u00e9l a r\u00f6vid id\u0151tartam \u00f6nmag\u00e1ban nem jelent mentess\u00e9get<\/strong>: ezekre tov\u00e1bbra is fennmaradna az el\u0151zetes t\u00e1j\u00e9koztat\u00e1si \u00e9s A1 tan\u00fas\u00edtv\u00e1nyk\u00e9r\u00e9si k\u00f6telezetts\u00e9g.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A mentess\u00e9g teh\u00e1t nem automatikus minden r\u00f6vid k\u00fclf\u00f6ldi munkav\u00e9gz\u00e9sre. Vizsg\u00e1lni kell, hogy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a tev\u00e9kenys\u00e9g val\u00f3ban \u00fczleti \u00fatnak min\u0151s\u00fcl-e,<\/li>\n\n\n\n<li>nem szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sr\u00f3l vagy \u00e1rusz\u00e1ll\u00edt\u00e1sr\u00f3l van-e sz\u00f3,<\/li>\n\n\n\n<li>nem tartozik-e az \u00e9p\u00edt\u0151ipari tev\u00e9kenys\u00e9gek k\u00f6r\u00e9be.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>A1 igazol\u00e1s: technikai pontos\u00edt\u00e1s az elj\u00e1r\u00e1sban<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Az A1 igazol\u00e1sok kapcs\u00e1n a m\u00f3dos\u00edt\u00e1s ink\u00e1bb technikai jelleg\u0171, de a gyakorlatban kifejezetten hasznos pontos\u00edt\u00e1st hozna.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kik\u00fcldet\u00e9s eset\u00e9n a munk\u00e1ltat\u00f3nak (\u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3 eset\u00e9ben az \u00e9rintett szem\u00e9lynek) a k\u00f6vetkez\u0151 k\u00f6telezetts\u00e9gei lenn\u00e9nek <strong>a tev\u00e9kenys\u00e9g megkezd\u00e9se el\u0151tt<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>jeleznie kellene a k\u00fclf\u00f6ldi munkav\u00e9gz\u00e9st az illet\u00e9kes int\u00e9zm\u00e9ny fel\u00e9,<\/li>\n\n\n\n<li><strong>k\u00e9relmeznie kellene<\/strong> <strong>az A1 igazol\u00e1s ki\u00e1ll\u00edt\u00e1s\u00e1t<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gyakorlati jelent\u0151s\u00e9g:<\/strong> a kik\u00fcldet\u00e9s megkezd\u00e9se el\u0151tt legal\u00e1bb az A1 k\u00e9relem beny\u00fajt\u00e1s\u00e1nak meg kellene t\u00f6rt\u00e9nnie. Ha az igazol\u00e1s nem k\u00e9sz\u00fcl el azonnal, az illet\u00e9kes int\u00e9zm\u00e9ny automatikus \u00e1tv\u00e9teli elismerv\u00e9nyt adna ki, amely igazolja, hogy az elj\u00e1r\u00e1s folyamatban van.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Nem teljes \u00e1talak\u00edt\u00e1s, de \u00e9rdemi v\u00e1ltoz\u00e1sok<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">A tervezett m\u00f3dos\u00edt\u00e1sok teh\u00e1t nem alak\u00edtj\u00e1k \u00e1t alapjaiban a kik\u00fcldet\u00e9sek rendszer\u00e9t, de t\u00f6bb olyan pontos\u00edt\u00e1st \u00e9s \u00faj elj\u00e1r\u00e1si elemet vezetnek be, amelyek a gyakorlatban \u00e9rdemi v\u00e1ltoz\u00e1st hozhatnak. A <strong>munk\u00e1ltat\u00f3k sz\u00e1m\u00e1ra<\/strong> k\u00fcl\u00f6n\u00f6sen az al\u00e1bbi v\u00e1ltoz\u00e1sok lehetnek meghat\u00e1roz\u00f3k:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>a h\u00e1rom h\u00f3napos el\u0151zetes kapcsolat k\u00f6vetelm\u00e9nye,<\/strong><\/li>\n\n\n\n<li><strong>a 24 h\u00f3napos id\u0151korl\u00e1t \u00f6sszesz\u00e1m\u00edt\u00e1sa,<\/strong><\/li>\n\n\n\n<li><strong>az \u00fczleti \u00fatra \u00e9s nagyon r\u00f6vid tev\u00e9kenys\u00e9gekre vonatkoz\u00f3 kiv\u00e9telek az A1 elj\u00e1r\u00e1s al\u00f3l.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9rdekes lesz l\u00e1tni, hogy a tag\u00e1llami hat\u00f3s\u00e1gok \u2013 k\u00f6zt\u00fck a magyar hat\u00f3s\u00e1g \u2013 milyen gyorsan \u00e9s milyen gyakorlati megold\u00e1sokkal tudnak majd alkalmazkodni az \u00faj el\u0151\u00edr\u00e1sokhoz.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Az <a href=\"https:\/\/wtsklient.hu\/szolgaltatas\/expatok-adozasaval-kapcsolatos-tanacsadas-es-compliance-munkak-bevallasok\/\">expatok ad\u00f3z\u00e1s\u00e1nak<\/a> \u00e9s t\u00e1rsadalombiztos\u00edt\u00e1s-fizet\u00e9si k\u00f6telezetts\u00e9g\u00e9nek ter\u00fclet\u00e9n a WTS Klient csapata speci\u00e1lis szaktud\u00e1ssal rendelkezik. C\u00e9lunk, hogy a kik\u00fcld\u00f6tt koll\u00e9g\u00e1k sz\u00e1m\u00e1ra az ad\u00f3fizet\u00e9s \u00e9s az ad\u00f3bevall\u00e1s folyamata, annak esetleges bonyolults\u00e1ga ellen\u00e9re g\u00f6rd\u00fcl\u00e9kenyen \u00e9s hib\u00e1tlanul t\u00f6rt\u00e9njen meg. Seg\u00edt\u00fcnk az \u00fczleti \u00fat, a kik\u00fcldet\u00e9s \u00e9s az A1 igazol\u00e1s kapcs\u00e1n felmer\u00fcl\u0151 k\u00e9rd\u00e9sekben, keresse szak\u00e9rt\u0151inket b\u00e1tran!<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026. j\u00falius 7-\u00e9n az Eur\u00f3pai Parlament elfogadta a szoci\u00e1lis biztons\u00e1gi rendszerek koordin\u00e1ci\u00f3j\u00e1r\u00f3l sz\u00f3l\u00f3 883\/2004\/EK rendelet \u00e9s a v\u00e9grehajt\u00e1si szab\u00e1lyokat tartalmaz\u00f3 987\/2009\/EK rendelet m\u00f3dos\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 tervezeteket. A m\u00f3dos\u00edt\u00e1sok jelent\u0151s r\u00e9sze a munkan\u00e9lk\u00fcli, csal\u00e1di \u00e9s tart\u00f3s \u00e1pol\u00e1si-gondoz\u00e1si ell\u00e1t\u00e1sok koordin\u00e1ci\u00f3j\u00e1t \u00e9rinti. A munk\u00e1ltat\u00f3k sz\u00e1m\u00e1ra azonban a kik\u00fcldet\u00e9s \u00e9s az \u00fczleti \u00fat szab\u00e1lyainak, valamint az A1 igazol\u00e1sokhoz kapcsol\u00f3d\u00f3 elj\u00e1r\u00e1soknak [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":18873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[429],"tags":[33603,34155,880,33605,896,2084,784,33607],"class_list":["post-27203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wts-hirek","tag-a1-igazolas-hu","tag-adotanacsadas","tag-europai-parlament","tag-expat-szolgaltatasok-hu","tag-kikuldetes","tag-koordinacios-rendelet","tag-munkaltato","tag-uzleti-ut-hu"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00e1ltoznak a kik\u00fcldet\u00e9s \u00e9s az \u00fczleti \u00fat szab\u00e1lyai - WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid<\/title>\n<meta name=\"description\" content=\"Jelent\u0151s v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k a kik\u00fcldet\u00e9sek, az \u00fczleti \u00fat \u00e9s az A1 igazol\u00e1sok szab\u00e1lyaiban az EU koordin\u00e1ci\u00f3s rendeleteinek tervezett m\u00f3dos\u00edt\u00e1s\u00e1val.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e1ltoznak a kik\u00fcldet\u00e9s \u00e9s az \u00fczleti \u00fat szab\u00e1lyai - WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid\" \/>\n<meta property=\"og:description\" content=\"Jelent\u0151s v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k a kik\u00fcldet\u00e9sek, az \u00fczleti \u00fat \u00e9s az A1 igazol\u00e1sok szab\u00e1lyaiban az EU koordin\u00e1ci\u00f3s rendeleteinek tervezett m\u00f3dos\u00edt\u00e1s\u00e1val.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/wplabs.hu\/demos\/wts\/2026\/07\/30\/kikuldetes-es-az-uzleti-ut\/\" \/>\n<meta property=\"og:site_name\" content=\"WTS Klient Hungary | tax | accounting | payroll | advisory | HR services | digital solutions | state aid\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-30T09:10:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-10T08:20:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/wplabs.hu\/demos\/wts\/wp-content\/uploads\/2026\/07\/c0730-uzleti-ut-720x580-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"720\" \/>\n\t<meta property=\"og:image:height\" content=\"580\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Balog Emese\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Balog Emese\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 perc\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"V\u00e1ltoznak a kik\u00fcldet\u00e9s \u00e9s az \u00fczleti \u00fat szab\u00e1lyai - 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