A VAT-UE bevall\u00e1s a K\u00f6z\u00f6ss\u00e9gen bel\u00fcli \u00fcgyletek \u00e1ltal\u00e1nos forgalmi ad\u00f3 (\u00e1fa) szempontj\u00e1b\u00f3l t\u00f6rt\u00e9n\u0151 jelent\u00e9s\u00e9re szolg\u00e1l\u00f3 dokumentum. K\u00f6telezetts\u00e9g azon \u00e1faalanyok sz\u00e1m\u00e1ra, akik term\u00e9keket vagy szolg\u00e1ltat\u00e1sokat \u00e9rt\u00e9kes\u00edtenek m\u00e1s eur\u00f3pai uni\u00f3s orsz\u00e1gokba (az \u00e1ltal\u00e1nos forgalmi ad\u00f3r\u00f3l sz\u00f3l\u00f3 2004. m\u00e1rcius 11-i t\u00f6rv\u00e9ny 100. cikke). A VAT-UE bevall\u00e1s c\u00e9lja: A K\u00f6z\u00f6ss\u00e9gen bel\u00fcli \u00fcgyletek jelent\u00e9se \u2013 lehet\u0151v\u00e9 teszi az ad\u00f3hat\u00f3s\u00e1g sz\u00e1m\u00e1ra az EU tag\u00e1llamai k\u00f6z\u00f6tti term\u00e9k- \u00e9s szolg\u00e1ltat\u00e1sforgalom nyomon k\u00f6vet\u00e9s\u00e9t. Az \u00e1fa kisz\u00e1m\u00edt\u00e1sa \u2013 seg\u00edt a K\u00f6z\u00f6ss\u00e9gen bel\u00fcli \u00fcgyletekhez kapcsol\u00f3d\u00f3 ad\u00f3k\u00f6telezetts\u00e9gek meg\u00e1llap\u00edt\u00e1s\u00e1ban. Ki k\u00f6teles VAT-UE bevall\u00e1st beny\u00fajtani? Azok a v\u00e1llalkoz\u00f3k, akik \u00e1faalanyk\u00e9nt vannak nyilv\u00e1ntartva, \u00e9s term\u00e9keket vagy szolg\u00e1ltat\u00e1sokat \u00e9rt\u00e9kes\u00edtenek m\u00e1s uni\u00f3s orsz\u00e1gokba; azok a v\u00e1llalkoz\u00f3k is k\u00f6telesek lehetnek r\u00e1, akik m\u00e1s uni\u00f3s orsz\u00e1gokb\u00f3l szereznek be term\u00e9keket. A szolg\u00e1ltat\u00e1s a JPK_V7M, VAT-8 vagy VAT-9M bevall\u00e1s egyidej\u0171 elk\u00e9sz\u00edt\u00e9s\u00e9vel egy\u00fctt val\u00f3sul meg.<\/p>\n","protected":false},"excerpt":{"rendered":"
vat-ue-bevallas-elkeszitese-es-elektronikus-leadasa<\/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-3584","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\/3584","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=3584"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3584\/revisions"}],"predecessor-version":[{"id":3785,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3584\/revisions\/3785"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}