{"id":417,"date":"2021-01-25T15:25:29","date_gmt":"2021-01-25T14:25:29","guid":{"rendered":"http:\/\/szabo.pl\/?p=417"},"modified":"2021-12-30T18:32:14","modified_gmt":"2021-12-30T17:32:14","slug":"valtozasok-a-malopolski-urzad-skarbowy-val-kapcsolatban","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2021\/01\/25\/valtozasok-a-malopolski-urzad-skarbowy-val-kapcsolatban\/","title":{"rendered":"V\u00e1ltoz\u00e1sok a Ma\u0142opolski Urz\u0105d Skarbowy-val kapcsolatban"},"content":{"rendered":"\n<p>Ha a v\u00e1llalkoz\u00e1sod eddig kapcsolatban \u00e1llt a Ma\u0142oposki Urz\u0105d Skarbowy azon okn\u00e1l fogva, hogy  k\u00fclf\u00f6ldi t\u0151kebefektet\u00e9snek tekintett\u00e9k, ez az \u00f6sszefoglal\u00f3 Neked sz\u00f3l.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"940\" height=\"324\" src=\"https:\/\/szabo.pl\/wp-content\/uploads\/2021\/01\/MUS_20210101.png\" alt=\"\" class=\"wp-image-424\" srcset=\"https:\/\/szabo.pl\/wp-content\/uploads\/2021\/01\/MUS_20210101.png 940w, https:\/\/szabo.pl\/wp-content\/uploads\/2021\/01\/MUS_20210101-300x103.png 300w, https:\/\/szabo.pl\/wp-content\/uploads\/2021\/01\/MUS_20210101-768x265.png 768w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Mi v\u00e1ltozott?<\/h2>\n\n\n\n<p>2020 janu\u00e1r 1-\u00e9t\u0151l az \u00fagynevezett specializ\u00e1lt ad\u00f3hivatalok szerepe megv\u00e1ltozott.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pierwszy Mazowiecki Urz\u0105d Skarbowy w Warszawie<\/h3>\n\n\n\n<p>lesz az illet\u00e9kes ad\u00f3hivatal a v\u00e1llalkoz\u00e1soddal kapcsolatban, ha el\u00e9rted az 50 milli\u00f3 EUR egyen\u00e9rt\u00e9k\u0171 \u00e9ves forgalmat..<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Wojew\u00f3dzkiie urz\u0119dy skarbowe &#8211; Az egyes vajdas\u00e1gi ad\u00f3hivatalok<\/h3>\n\n\n\n<p>lesznel az illet\u00e9kesek  a v\u00e1llalkoz\u00e1soddal kapcsolatban, az \u00e9ves forgalma el\u00e9ri a 3 milli\u00f3 EUR egyen\u00e9rt\u00e9ket, de nem haladja meg az 50 mill\u00f3 EUR egyen\u00e9rt\u00e9ket.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A Helyi ad\u00f3hivatalok<\/h3>\n\n\n\n<p>megkapj\u00e1k a specializ\u00e1lt ad\u00f3hivatalokt\u00f3l mindazon v\u00e1llalkoz\u00e1sok akt\u00e1it, amelyek a fenti k\u00f6vetelm\u00e9nyeknek nem felelnek meg., Mivel a v\u00e1ltoz\u00e1s a jogszab\u00e1lyi rendelkez\u00e9sek hat\u00e1s\u00e1ra t\u00f6rt\u00e9nt, nem sz\u00fcks\u00e9ges k\u00f6l\u00f6n v\u00e1ltoz\u00e1sbejelent\u0151 NIP-7 vagy NIP-8 \u0171rlapot leadni. Minden \u00e1tadott ad\u00f3hizet\u0151t az \u00faj ad\u00f3hivatala \u00e9rtes\u00edteni fog.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mit kell tennem?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">K\u00e9rdezd meg a helyi ad\u00f3hivatalt<\/h3>\n\n\n\n<p>Ha a v\u00e1llalkoz\u00e1sod \u00e9ves forgamla 3 milli\u00f3 EUR egyen\u00e9rt\u00e9k alatt marad, akkor keresd fel a v\u00e1llalkoz\u00e1s sz\u00e9khelye szerint illet\u00e9kes ad\u00f3hivatalt. H\u00edvd fel \u0151ket telefonon \u00e9s k\u00e9rdezd meg, hogy mostant\u00f3l \u0151k lesznek-e az illet\u00e9kesek az \u00fcgyeidben. Erre az ad\u00f3azonos\u00edt\u00f3 sz\u00e1mod (NIP) megad\u00e1s\u00e1t k\u00f6vet\u0151en tudnak v\u00e1laszolni.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ellen\u0151rizd a bevall\u00e1saidat!<\/h3>\n\n\n\n<p>A v\u00e1ltoz\u00e1s 2021 janu\u00e1r 1-\u00e9t\u0151l hat\u00e1lyos. A 2020 decemberre 2020 4. negyed\u00e9vre \u00e9s 2020 \u00e9vre vonatkoz\u00f3, 2021 janu\u00e1ri hatarid\u0151vel leadand\u00f3 bevall\u00e1sokat m\u00e1r az \u00faj ad\u00f3hivatalnak kell c\u00edmezni.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">V\u00e1rd meg az \u00e9rtes\u00edt\u00e9st<\/h3>\n\n\n\n<p>Minden \u00e9rintett ad\u00f3z\u00f3t \u00e9rtes\u00edtenek,. Mondan\u00e1d: &#8222;elvileg&#8221;. Gyakorlatilag, azonban ez \u00e9ppen &#8222;folyamatban van&#8221;. N\u00e9h\u00e1ny ad\u00f3hivatal ezen a h\u00e9ten \u00e9s a j\u00f6v\u0151 h\u00e9ten, azaz Janu\u00e1r v\u00e9g\u00e9ig k\u00fcldi ki az \u00e9rtes\u00edt\u00e9seket. Figyeld a post\u00e1t!<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ha a v\u00e1llalkoz\u00e1sod eddig kapcsolatban \u00e1llt a Ma\u0142oposki Urz\u0105d Skarbowy azon okn\u00e1l fogva, hogy k\u00fclf\u00f6ldi<\/p>\n<div class=\"continue-reading-blog\"><a href=\"https:\/\/szabo.pl\/index.php\/2021\/01\/25\/valtozasok-a-malopolski-urzad-skarbowy-val-kapcsolatban\/\" class=\"more-link\">Continue Reading<i class=\"fa fa-long-arrow-right\"><\/i><span class=\"screen-reader-text\">V\u00e1ltoz\u00e1sok a Ma\u0142opolski Urz\u0105d Skarbowy-val kapcsolatban<\/span><\/a><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,83],"tags":[81],"class_list":["post-417","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii","category-hu","tag-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/417","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=417"}],"version-history":[{"count":5,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/417\/revisions"}],"predecessor-version":[{"id":425,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/417\/revisions\/425"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}