{"id":28573,"date":"2020-01-28T09:54:48","date_gmt":"2020-01-28T08:54:48","guid":{"rendered":"https:\/\/wplabs.hu\/demos\/wts\/2020\/01\/28\/kiva-kisvallalati-ado\/"},"modified":"2020-01-28T09:54:48","modified_gmt":"2020-01-28T08:54:48","slug":"kiva-kisvallalati-ado","status":"publish","type":"post","link":"https:\/\/wplabs.hu\/demos\/wts\/2020\/01\/28\/kiva-kisvallalati-ado\/","title":{"rendered":"Bevezet\u00e9s a KIVA rejtelmeibe, avagy \u00e1tt\u00e9r\u00e9s a kisv\u00e1llalati ad\u00f3ra"},"content":{"rendered":"<p><em>Haszn\u00e1lja ki a kisv\u00e1llalati ad\u00f3z\u00e1s (KIVA) lehet\u0151s\u00e9g\u00e9t!<\/em> \u2013 ezzel a c\u00edmmel \u00e9rkeztek az \u00e9rtes\u00edt\u00e9sek a v\u00e1llalkoz\u00e1sok c\u00e9gkapu t\u00e1rhelyeire december elej\u00e9n a NAV-t\u00f3l. Az \u00e9rtes\u00edt\u00e9s r\u00f6viden \u00f6sszefoglalta, hogy <strong>kinek lehet el\u0151ny\u00f6s<\/strong> ez az ad\u00f3nem, <strong>milyen m\u00e1s ad\u00f3nemeket v\u00e1lt ki<\/strong> (t\u00e1rsas\u00e1gi ad\u00f3, szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3, szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s), r\u00e9szletezte az ad\u00f3sz\u00e1m\u00edt\u00e1s m\u00f3dj\u00e1t \u00e9s a KIVA el\u0151nyeit, tov\u00e1bb\u00e1 bemutatta az \u00e1tt\u00e9r\u00e9s megfontol\u00e1s\u00e1hoz seg\u00edts\u00e9get ny\u00fajt\u00f3 <a href=\"https:\/\/www.kormany.hu\/hu\/nemzetgazdasagi-miniszterium\/adougyekert-felelos-allamtitkarsag\/hirek\/matol-mar-elerheto-a-2020-as-kiva-kalkulator\">kiva-kalkul\u00e1tort<\/a>. Cikk\u00fcnkben ezt kieg\u00e9sz\u00edtve arr\u00f3l adunk t\u00e1j\u00e9koztat\u00e1st, hogy mikor \u00e9s milyen felt\u00e9telek fenn\u00e1ll\u00e1sa eset\u00e9n lehet \u00e9lni a v\u00e1laszt\u00e1s lehet\u0151s\u00e9g\u00e9vel, illetve melyek az <strong>\u00e1tt\u00e9r\u00e9ssel kapcsolatos<\/strong> <strong>feladatok<\/strong>.<\/p>\n<h5><strong>Janu\u00e1r 1-j\u00e9t\u0151l egy sz\u00e1zal\u00e9kponttal cs\u00f6kkent<\/strong><\/h5>\n<p>Mint ahogy m\u00e1r kor\u00e1bban felh\u00edvtuk r\u00e1 a figyelmet, a 2019. j\u00falius 12-\u00e9n elfogadott <a href=\"https:\/\/wtsklient.hu\/2019\/06\/07\/2019-nyari-adomodosito-csomag\/\">ny\u00e1ri ad\u00f3csomag<\/a> alapj\u00e1n 2020. janu\u00e1r 1-j\u00e9t\u0151l <strong>12%-ra cs\u00f6kkent a KIVA<\/strong> m\u00e9rt\u00e9ke, ami tov\u00e1bb <a href=\"https:\/\/wtsklient.hu\/2019\/10\/10\/kiva\/\">n\u00f6veli az ad\u00f3nem n\u00e9pszer\u0171s\u00e9g\u00e9t<\/a>. Ha az \u00d6n v\u00e1llalkoz\u00e1s\u00e1ra is jellemz\u0151, hogy szem\u00e9lyi jelleg\u0171 kifizet\u00e9sei meghaladj\u00e1k a v\u00e1llalkoz\u00e1s nyeres\u00e9g\u00e9t, illetve nyeres\u00e9g\u00e9t rendszeresen visszaforgatva vagy t\u0151k\u00e9t bevonva jelent\u0151s fejleszt\u00e9seket tervez, aj\u00e1nlott \u00d6nnek is elgondolkodni az \u00e1tt\u00e9r\u00e9sr\u0151l.<\/p>\n<p>A KIVA szab\u00e1lyai a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1r\u00f3l \u00e9s a kisv\u00e1llalati ad\u00f3r\u00f3l sz\u00f3l\u00f3 <a href=\"https:\/\/net.jogtar.hu\/jogszabaly?docid=a1200147.tv\">2012. \u00e9vi CXLVII. t\u00f6rv\u00e9nyben<\/a> tal\u00e1lhat\u00f3k meg, melynek meg\u00e9rt\u00e9s\u00e9t a NAV honlapj\u00e1n tal\u00e1lhat\u00f3 <a href=\"https:\/\/www.nav.gov.hu\/nav\/kiva_kiemelt\">inform\u00e1ci\u00f3s f\u00fczetek<\/a> is seg\u00edtik.<\/p>\n<h5><strong>Ki lehet KIVA ad\u00f3alany?<\/strong><\/h5>\n<p>T\u00f6bbek k\u00f6z\u00f6tt az al\u00e1bbi v\u00e1llalkoz\u00e1si form\u00e1k \u00e9lhetnek a lehet\u0151s\u00e9ggel:<\/p>\n<ul>\n<li>egy\u00e9ni c\u00e9g<\/li>\n<li>k\u00f6zkereseti t\u00e1rsas\u00e1g<\/li>\n<li>bet\u00e9ti t\u00e1rsas\u00e1g<\/li>\n<li>korl\u00e1tolt felel\u0151ss\u00e9g\u0171 t\u00e1rsas\u00e1g<\/li>\n<li>z\u00e1rtk\u00f6r\u0171en m\u0171k\u00f6d\u0151 r\u00e9szv\u00e9nyt\u00e1rsas\u00e1g<\/li>\n<li>\u00fcgyv\u00e9di iroda<\/li>\n<\/ul>\n<p>A KIVA alanyis\u00e1g tov\u00e1bbi <strong>felt\u00e9telei<\/strong>, hogy a v\u00e1llalkoz\u00e1s<strong>\u00a0<\/strong><\/p>\n<ul>\n<li>\u00e1tlagos <strong>statisztikai l\u00e9tsz\u00e1m<\/strong>a az ad\u00f3\u00e9vet megel\u0151z\u0151 ad\u00f3\u00e9vben nem haladja meg az 50 f\u0151t (a kapcsolt v\u00e1llalkoz\u00e1sok adatait is figyelembe kell venni);<\/li>\n<li>az ad\u00f3\u00e9vet megel\u0151z\u0151 ad\u00f3\u00e9vben elsz\u00e1moland\u00f3 <strong>bev\u00e9tel<\/strong>e nem haladja meg az 1 milli\u00e1rd forintot (12 h\u00f3napn\u00e1l r\u00f6videbb ad\u00f3\u00e9v eset\u00e9n ar\u00e1nyos\u00edt\u00e1s sz\u00fcks\u00e9ges);<\/li>\n<li><strong>ad\u00f3sz\u00e1m<\/strong>\u00e1t az ad\u00f3\u00e9vet megel\u0151z\u0151 k\u00e9t napt\u00e1ri \u00e9vben az ad\u00f3hat\u00f3s\u00e1g v\u00e9glegesen nem t\u00f6r\u00f6lte;<\/li>\n<li>\u00fczleti \u00e9v\u00e9nek <strong>m\u00e9rlegfordul\u00f3nap<\/strong>ja december 31.;<\/li>\n<li>az ad\u00f3\u00e9vet megel\u0151z\u0151 ad\u00f3\u00e9vr\u0151l k\u00e9sz\u00edtend\u0151 besz\u00e1mol\u00f3j\u00e1ban a <strong>m\u00e9rlegf\u0151\u00f6sszeg<\/strong> v\u00e1rhat\u00f3an nem haladja meg az 1 milli\u00e1rd forintot;<\/li>\n<li>nem rendelkezik <strong>ellen\u0151rz\u00f6tt k\u00fclf\u00f6ldi t\u00e1rsas\u00e1g<\/strong>gal az ad\u00f3\u00e9vet megel\u0151z\u0151 ad\u00f3\u00e9vben;<\/li>\n<li><strong>nett\u00f3 finansz\u00edroz\u00e1si k\u00f6lts\u00e9g<\/strong>ei nem haladj\u00e1k meg a 939\u00a0810\u00a0000 forintos \u00e9rt\u00e9khat\u00e1rt;<\/li>\n<li>a NAV \u00e1ltal nyilv\u00e1ntartott, v\u00e9grehajthat\u00f3, nett\u00f3 m\u00f3don sz\u00e1m\u00edtott <strong>ad\u00f3tartoz\u00e1s<\/strong>a az ad\u00f3alanyis\u00e1g bejelent\u00e9s\u00e9nek napj\u00e1n nem haladja meg az 1 milli\u00f3 forintot.<\/li>\n<\/ul>\n<h5><strong>\u00c1tt\u00e9r\u00e9s a kisv\u00e1llalati ad\u00f3z\u00e1sra a t\u00e1rsas\u00e1gi ad\u00f3 al\u00f3l<\/strong><strong>\u00a0<\/strong><\/h5>\n<p>Mi t\u00f6rt\u00e9nik, ha az <a href=\"https:\/\/wtsklient.hu\/2019\/10\/22\/eves-zaras\/\">\u00e9v v\u00e9gi hajr\u00e1ban<\/a> m\u00e1r nem jutott id\u0151 a d\u00f6nt\u00e9sre, de <strong>ut\u00f3lag<\/strong> m\u00e9gis arra az elhat\u00e1roz\u00e1sra jutottunk, hogy \u00e9ln\u00e9nk a lehet\u0151s\u00e9ggel?<\/p>\n<p>Megnyugtat\u00f3, hogy a kisv\u00e1llalati ad\u00f3z\u00e1sra b\u00e1rmikor \u00e1t lehet t\u00e9rni, hiszen az ad\u00f3alanyis\u00e1g a NAV-hoz t\u00f6rt\u00e9n\u0151 bejelent\u00e9st k\u00f6vet\u0151 h\u00f3nap els\u0151 napj\u00e1val j\u00f6n l\u00e9tre. Ha ezt tavaly decemberben elmulasztottuk megtenni, sz\u00e1molnunk kell azzal, hogy <strong>a KIVA alanyis\u00e1g keletkez\u00e9se napj\u00e1val \u00f6n\u00e1ll\u00f3 \u00fczleti \u00e9v kezd\u0151dik<\/strong>. Az \u00fczleti \u00e9v kezdet\u00e9t megel\u0151z\u0151 napra vonatkoz\u00f3an el kell v\u00e9gezni az \u00e1ltal\u00e1nos z\u00e1r\u00e1si feladatokat, melyhez hozz\u00e1tartozik a <a href=\"https:\/\/net.jogtar.hu\/jogszabaly?docid=a0000100.tv\">sz\u00e1mviteli t\u00f6rv\u00e9ny<\/a> szerinti <a href=\"https:\/\/wtsklient.hu\/2017\/10\/26\/eves-beszamolo\/\">besz\u00e1mol\u00f3 elk\u00e9sz\u00edt\u00e9se<\/a> \u00e9s let\u00e9tbe helyez\u00e9se, illetve <a href=\"https:\/\/wtsklient.hu\/2017\/06\/01\/kotelezo-konyvvizsgalat\/\">k\u00f6nyvvizsg\u00e1latra k\u00f6telezett<\/a> c\u00e9g eset\u00e9ben az azt megel\u0151z\u0151 k\u00f6nyvvizsg\u00e1lat. Napt\u00e1ri \u00e9vhez igazod\u00f3 \u00e1t\u00e1ll\u00e1s eset\u00e9n ennek hat\u00e1rideje a k\u00f6vetkez\u0151 \u00e9v m\u00e1jus 31., \u00e9v k\u00f6zben \u00e1t\u00e1ll\u00f3 ad\u00f3z\u00f3 sz\u00e1m\u00e1ra pedig az \u00e1tt\u00e9r\u00e9s h\u00f3napj\u00e1t k\u00f6vet\u0151 5. h\u00f3nap utols\u00f3 napja.<\/p>\n<h5><strong>Soha t\u00f6bbet t\u00e1rsas\u00e1gi ad\u00f3?<\/strong><\/h5>\n<p>T\u00e1rsas\u00e1gi ad\u00f3 tekintet\u00e9ben a <a href=\"https:\/\/net.jogtar.hu\/jogszabaly?docid=99600081.tv\">Tao. t\u00f6rv\u00e9ny<\/a> jogut\u00f3d n\u00e9lk\u00fcli megsz\u0171n\u00e9sre ir\u00e1nyad\u00f3 rendelkez\u00e9seit kell alkalmazni \u00e9s az el\u0151z\u0151 \u00e9vi <strong>\u201971 nyomtatv\u00e1ny<\/strong>t (2020-ban, \u00e9v k\u00f6zbeni \u00e1tt\u00e9r\u00e9s eset\u00e9n p\u00e9ld\u00e1ul a 2071 nyomtatv\u00e1nyt) kell beny\u00fajtani a besz\u00e1mol\u00f3 k\u00f6zz\u00e9t\u00e9tel\u00e9re vonatkoz\u00f3 hat\u00e1rid\u0151vel. Ebben a <strong>t\u00e1rsas\u00e1gi ad\u00f3<\/strong>bevall\u00e1sban az ad\u00f3z\u00f3 nem vall be ad\u00f3el\u0151leget a bejelent\u00e9st k\u00f6vet\u0151 ad\u00f3\u00e9vre, hiszen ennek <strong>fizet\u00e9s\u00e9re m\u00e1r nem k\u00f6telezett<\/strong>. Ennek megfelel\u0151en a NAV a kor\u00e1bban bevallott ad\u00f3el\u0151legeket hivatalb\u00f3l t\u00f6r\u00f6lni fogja az ad\u00f3z\u00f3 ad\u00f3sz\u00e1ml\u00e1j\u00e1r\u00f3l.<\/p>\n<p>Egy esetben azonban m\u00e9gsem tekinthet\u00fcnk el a j\u00f6v\u0151ben a t\u00e1rsas\u00e1gi ad\u00f3 fizet\u00e9si k\u00f6telezetts\u00e9gt\u0151l, ez pedig a j\u00f6v\u0151beli felt\u00e9telekhez k\u00f6t\u00f6tt kedvezm\u00e9nyek k\u00f6re. Ilyen p\u00e9ld\u00e1ul a fejleszt\u00e9si tartal\u00e9k. A <strong>fejleszt\u00e9si tartal\u00e9k<\/strong> c\u00edmen ig\u00e9nybe vett ad\u00f3alap kedvezm\u00e9ny miatt a kisv\u00e1llalati ad\u00f3z\u00e1sra \u00e1tt\u00e9rt ad\u00f3z\u00f3t a lek\u00f6t\u00e9s \u00e9v\u00e9ben hat\u00e1lyos t\u00e1rsas\u00e1gi ad\u00f3 \u00e9s az arra felsz\u00e1m\u00edtott k\u00e9sedelmi p\u00f3tl\u00e9k terheli a kor\u00e1bban ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nyt cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt \u00e9rv\u00e9nyes\u00edtett \u00f6sszeg azon r\u00e9sze ut\u00e1n, amelyet a lek\u00f6t\u00e9s \u00e9v\u00e9t k\u00f6vet\u0151 n\u00e9gy \u00e9ven bel\u00fcl nem beruh\u00e1z\u00e1si c\u00e9lra ford\u00edt, illetve a 4. ad\u00f3\u00e9v v\u00e9g\u00e9ig nem haszn\u00e1l fel. Az ekkor keletkezett k\u00f6telezetts\u00e9get az azt kiv\u00e1lt\u00f3 esem\u00e9nyt k\u00f6vet\u0151 KIVA bevall\u00e1sban kell felt\u00fcntetni.<\/p>\n<p>J\u00f3 h\u00edr azonban, hogy a t\u00e1rsas\u00e1gi ad\u00f3alanyis\u00e1g id\u0151szaka alatt keletkezett, fel nem haszn\u00e1lt negat\u00edv t\u00e1rsas\u00e1gi ad\u00f3alap az el\u00e9v\u00fcl\u00e9si id\u0151szakon bel\u00fcl <strong>cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt figyelembe vehet\u0151<\/strong> a KIVA ad\u00f3alap meghat\u00e1roz\u00e1sakor.<\/p>\n<h5><strong>A kisv\u00e1llalati ad\u00f3 v\u00e1laszt\u00e1sa \u00fajonnan indul\u00f3 v\u00e1llalkoz\u00e1s eset\u00e9n<\/strong><\/h5>\n<p>A tev\u00e9kenys\u00e9g\u00e9t \u00e9v k\u00f6zben kezd\u0151 v\u00e1llalkoz\u00e1s az ad\u00f3hat\u00f3s\u00e1ghoz val\u00f3 bejelentkez\u00e9ssel egyidej\u0171leg jelzi d\u00f6nt\u00e9s\u00e9t. Ha c\u00e9gbejegyz\u00e9sre nem k\u00f6telezett ad\u00f3alanyr\u00f3l van sz\u00f3, akkor ez a <strong>\u2019T201 nyomtatv\u00e1ny<\/strong> kit\u00f6lt\u00e9s\u00e9t jelenti, a c\u00e9gbejegyz\u00e9sre k\u00f6telezett ad\u00f3alanyokn\u00e1l pedig a <strong>c\u00e9gbejegyz\u00e9si k\u00e9relmen<\/strong> kell nyilatkozni a KIVA ad\u00f3alanyis\u00e1g v\u00e1laszt\u00e1s\u00e1r\u00f3l.<\/p>\n<blockquote><p>Mivel a KIVA alanyis\u00e1g v\u00e1laszt\u00e1sa minden esetben egyedi m\u00e9rlegel\u00e9st ig\u00e9nyel, mindenk\u00e9ppen javasoljuk, hogy a helyes d\u00f6nt\u00e9s \u00e9rdek\u00e9ben konzult\u00e1ljon ad\u00f3tan\u00e1csad\u00f3j\u00e1val. Ha pedig m\u00e1r meghozta a d\u00f6nt\u00e9st, <a href=\"https:\/\/wtsklient.hu\/szolgaltatas\/konyveles\/\"><strong>k\u00f6nyvel\u0151ink<\/strong><\/a> seg\u00edtenek az ezzel kapcsolatos sz\u00e1mviteli \u00e9s ad\u00f3bevall\u00e1si teend\u0151k elv\u00e9gz\u00e9s\u00e9ben. Forduljon hozz\u00e1nk bizalommal!<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Haszn\u00e1lja ki a kisv\u00e1llalati ad\u00f3z\u00e1s (KIVA) lehet\u0151s\u00e9g\u00e9t! \u2013 ezzel a c\u00edmmel \u00e9rkeztek az \u00e9rtes\u00edt\u00e9sek a v\u00e1llalkoz\u00e1sok c\u00e9gkapu t\u00e1rhelyeire december elej\u00e9n a NAV-t\u00f3l. Az \u00e9rtes\u00edt\u00e9s r\u00f6viden \u00f6sszefoglalta, hogy kinek lehet el\u0151ny\u00f6s ez az ad\u00f3nem, milyen m\u00e1s ad\u00f3nemeket v\u00e1lt ki (t\u00e1rsas\u00e1gi ad\u00f3, szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3, szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s), r\u00e9szletezte az ad\u00f3sz\u00e1m\u00edt\u00e1s m\u00f3dj\u00e1t \u00e9s a KIVA el\u0151nyeit, tov\u00e1bb\u00e1 bemutatta [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9498,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[429],"tags":[2900,19870,2138,1194,4926,19872,34161,1428,19029,524],"class_list":["post-28573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wts-hirek","tag-adoalany","tag-alanyisag-hu","tag-atteres","tag-bevallas","tag-kisvallalati-ado-hu","tag-kisvallalati-adozas-hu","tag-nav","tag-nyomtatvany","tag-tao-torveny-hu","tag-tarsasagi-ado"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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