{"id":3580,"date":"2026-07-19T13:22:51","date_gmt":"2026-07-19T11:22:51","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/bevetelnyilvantartas-vezetese-atalanyado-celjara\/"},"modified":"2026-07-19T13:47:19","modified_gmt":"2026-07-19T11:47:19","slug":"bevetelnyilvantartas-vezetese-atalanyado-celjara","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/bevetelnyilvantartas-vezetese-atalanyado-celjara\/","title":{"rendered":"Bev\u00e9telnyilv\u00e1ntart\u00e1s vezet\u00e9se \u00e1tal\u00e1nyad\u00f3 c\u00e9lj\u00e1ra"},"content":{"rendered":"<p>A nyilv\u00e1ntartott bev\u00e9tel ut\u00e1ni \u00e1tal\u00e1nyad\u00f3 bev\u00e9telnyilv\u00e1ntart\u00e1sa, amelyr\u0151l a term\u00e9szetes szem\u00e9lyek \u00e1tal\u00e1nyad\u00f3j\u00e1r\u00f3l sz\u00f3l\u00f3 1998. november 20-i t\u00f6rv\u00e9ny rendelkezik, lehet\u0151v\u00e9 teszi a v\u00e1llalkoz\u00f3k sz\u00e1m\u00e1ra az egyszer\u0171s\u00edtett k\u00f6nyvvezet\u00e9st. Ez k\u00fcl\u00f6n\u00f6sen a kis c\u00e9geknek el\u0151ny\u00f6s, amelyek nem l\u00e9pik t\u00fal a meghat\u00e1rozott bev\u00e9teli \u00e9rt\u00e9khat\u00e1rt (6. cikk (2) bekezd\u00e9s). A nyilv\u00e1ntart\u00e1s vezet\u00e9s\u00e9nek szab\u00e1lyai \u2013 Ki vezethet ilyen nyilv\u00e1ntart\u00e1st? Azok a v\u00e1llalkoz\u00f3k, akik a nyilv\u00e1ntartott bev\u00e9tel ut\u00e1ni \u00e1tal\u00e1nyad\u00f3t (rycza\u0142t) v\u00e1lasztott\u00e1k ad\u00f3z\u00e1si formak\u00e9nt; azok a gazdas\u00e1gi tev\u00e9kenys\u00e9get folytat\u00f3 term\u00e9szetes szem\u00e9lyek, akik nem l\u00e9pik t\u00fal a bev\u00e9teli \u00e9rt\u00e9khat\u00e1rt (2025-ben ez a hat\u00e1r 8 517 200 z\u0142 (2 000 000 EUR, 2026)). Milyen bev\u00e9teleket kell nyilv\u00e1ntartani? A gazdas\u00e1gi tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 valamennyi bev\u00e9telt, ide\u00e9rtve a term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>bevetelnyilvantartas-vezetese-atalanyado-celjara<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3580","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3580"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3580\/revisions"}],"predecessor-version":[{"id":3765,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3580\/revisions\/3765"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}