Az \u00e1fa (\u00e1ltal\u00e1nos forgalmi ad\u00f3) szerinti nyilv\u00e1ntart\u00e1sba v\u00e9tel alapvet\u0151 l\u00e9p\u00e9s azon v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra, akik Lengyelorsz\u00e1gban k\u00edv\u00e1nnak tev\u00e9kenys\u00e9get folytatni, \u00e9s e ad\u00f3 hat\u00e1lya al\u00e1 tartoz\u00f3 term\u00e9keket vagy szolg\u00e1ltat\u00e1sokat k\u00edv\u00e1nnak \u00e9rt\u00e9kes\u00edteni. \u00c1fa-nyilv\u00e1ntart\u00e1sba v\u00e9telre az al\u00e1bbiaknak c\u00e9lszer\u0171 bejelentkezni\u00fck: azok a v\u00e1llalkoz\u00f3k, akiknek \u00e9ves bev\u00e9tele meghaladja a 240 000 z\u0142-t (term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9se eset\u00e9n); azok a gazdas\u00e1gi tev\u00e9kenys\u00e9get folytat\u00f3 szem\u00e9lyek, akik a beszerz\u00e9seik el\u0151zetesen felsz\u00e1m\u00edtott \u00e1f\u00e1j\u00e1t le k\u00edv\u00e1nj\u00e1k vonni; azok a szervezetek, amelyek K\u00f6z\u00f6ss\u00e9gen bel\u00fcli term\u00e9kbeszerz\u00e9st v\u00e9geznek vagy term\u00e9kimportot folytatnak. Az \u00e1fa-nyilv\u00e1ntart\u00e1sba v\u00e9tel t\u00edpusai: akt\u00edv \u00e1faalany \u2013 gazdas\u00e1gi tev\u00e9kenys\u00e9get folytat\u00f3, \u00e1fa fizet\u00e9s\u00e9re k\u00f6telezett ad\u00f3z\u00f3k sz\u00e1m\u00e1ra; \u00e1famentes \u2013 azon ad\u00f3z\u00f3k sz\u00e1m\u00e1ra, akik nem l\u00e9pik t\u00fal a bev\u00e9teli \u00e9rt\u00e9khat\u00e1rt, \u00e9s \u00e9lhetnek az \u00e1famentess\u00e9ggel. Az \u00e1fa-nyilv\u00e1ntart\u00e1sba v\u00e9tel az\u00e9rt fontos, mert lehet\u0151v\u00e9 teszi: a beszerz\u00e9sek el\u0151zetesen felsz\u00e1m\u00edtott \u00e1f\u00e1j\u00e1nak levon\u00e1s\u00e1t; a term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok \u00e1f\u00e1s \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9t; a tev\u00e9kenys\u00e9g folytat\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 jogszab\u00e1lyi k\u00f6vetelm\u00e9nyeknek val\u00f3 megfelel\u00e9st (az \u00e1fat\u00f6rv\u00e9ny 113. cikk (1) \u00e9s (9) bekezd\u00e9se szerinti mentess\u00e9gek eset\u00e9n).<\/p>\n","protected":false},"excerpt":{"rendered":"
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