A VAT-9M olyan nyomtatv\u00e1ny, amelyet a havi elsz\u00e1mol\u00e1st beny\u00fajt\u00f3 \u00e1faalanyok haszn\u00e1lnak. Az adott h\u00f3nap \u00e9rt\u00e9kes\u00edt\u00e9seir\u0151l \u00e9s beszerz\u00e9seir\u0151l sz\u00f3l\u00f3 inform\u00e1ci\u00f3k id\u0151szakos bejelent\u00e9s\u00e9re, valamint a fizetend\u0151 \u00e9s az el\u0151zetesen felsz\u00e1m\u00edtott \u00e1fa kisz\u00e1m\u00edt\u00e1s\u00e1ra szolg\u00e1l. A szolg\u00e1ltat\u00e1s mag\u00e1ban foglalja a VAT-9M bevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9t, ellen\u0151rz\u00e9s\u00e9t \u00e9s az ad\u00f3hivatalhoz t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1s\u00e1t; a bevall\u00e1st azok az ad\u00f3z\u00f3k ny\u00fajtj\u00e1k be, akik nem akt\u00edv \u00e1faalanyk\u00e9nt vannak nyilv\u00e1ntartva, de k\u00f6telesek meghat\u00e1rozott \u00fcgyletek ut\u00e1n \u00e1f\u00e1t elsz\u00e1molni \u2013 ilyen a szolg\u00e1ltat\u00e1simport, a k\u00fclf\u00f6ldr\u0151l ig\u00e9nybe vett szolg\u00e1ltat\u00e1sok, vagy azon term\u00e9kek beszerz\u00e9se, amelyek ut\u00e1n az ad\u00f3 fizet\u00e9s\u00e9re a beszerz\u0151 k\u00f6telezett.<\/p>\n","protected":false},"excerpt":{"rendered":"
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