{"id":4225,"date":"2026-10-27T11:39:59","date_gmt":"2026-10-27T10:39:59","guid":{"rendered":"https:\/\/szabo.pl\/?p=4225"},"modified":"2026-10-27T11:40:19","modified_gmt":"2026-10-27T10:40:19","slug":"lengyelorszagi-adozasi-hatarertekek-2027-re","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/10\/27\/lengyelorszagi-adozasi-hatarertekek-2027-re\/","title":{"rendered":"Lengyelorsz\u00e1gi ad\u00f3z\u00e1si hat\u00e1r\u00e9rt\u00e9kek 2027-re"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A negyed\u00e9ves \u00c1FA-, PIT- \u00e9s CIT-elsz\u00e1mol\u00e1s 2027-ben is megmarad. Az ad\u00f3z\u00f3kra vonatkoz\u00f3 hat\u00e1r\u00e9rt\u00e9kek emelkednek, mert magasabb eur\u00f3\u00e1rfolyamon sz\u00e1m\u00edtj\u00e1k \u00e1t \u0151ket (4,3770 z\u0142, NBP, 2026. okt\u00f3ber 1.). Egyetlen bizonytalan v\u00e1ltoz\u00e1s a rycza\u0142t (\u00e1tal\u00e1nyad\u00f3) hat\u00e1r\u00e1nak cs\u00f6kkent\u00e9se, amely a 3147. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatt\u00f3l f\u00fcgg.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Hat\u00e1r\u00e9rt\u00e9k<\/th><th>Alap<\/th><th>2027-es \u00f6sszeg<\/th><th>V\u00e9gleges 2027-re?<\/th><th>Mikor ellen\u0151rizni<\/th><\/tr><\/thead><tbody><tr><td>Kisad\u00f3z\u00f3 (ma\u0142y podatnik), \u00c1FA (2 milli\u00f3 eur\u00f3)<\/td><td>Forgalom: el\u0151z\u0151 \u00e9vi \u00e9rt\u00e9kes\u00edt\u00e9s \u00c1F\u00c1-val<\/td><td>8 754 000 z\u0142<\/td><td>Igen<\/td><td>2027. okt\u00f3ber (2028-as hat\u00e1rok)<\/td><\/tr><tr><td>Negyed\u00e9ves \u00c1FA-elsz\u00e1mol\u00e1s<\/td><td>Mint fent; emellett legal\u00e1bb 12 h\u00f3nap akt\u00edv \u00c1FA-regisztr\u00e1ci\u00f3<\/td><td>8 754 000 z\u0142<\/td><td>Igen<\/td><td>2027. okt\u00f3ber<\/td><\/tr><tr><td>Kisad\u00f3z\u00f3 PIT\/CIT, negyed\u00e9ves el\u0151leg (2 milli\u00f3 eur\u00f3)<\/td><td>El\u0151z\u0151 \u00e9vi \u00e9rt\u00e9kes\u00edt\u00e9si bev\u00e9tel \u00c1F\u00c1-val<\/td><td>8 754 000 z\u0142<\/td><td>Igen<\/td><td>2027. okt\u00f3ber<\/td><\/tr><tr><td>Negyed\u00e9ves rycza\u0142t-fizet\u00e9s (200 ezer eur\u00f3)<\/td><td>El\u0151z\u0151 \u00e9vi v\u00e1llalkoz\u00e1si bev\u00e9tel<\/td><td>875 400 z\u0142<\/td><td>Az \u00f6sszeg igen; csak azokra vonatkozik, akik tov\u00e1bbra is v\u00e1laszthatj\u00e1k a rycza\u0142tot<\/td><td>L\u00e1sd a k\u00f6vetkez\u0151 sort<\/td><\/tr><tr><td>Rycza\u0142t v\u00e1laszt\u00e1s\u00e1nak joga<\/td><td>El\u0151z\u0151 \u00e9vi v\u00e1llalkoz\u00e1si bev\u00e9tel<\/td><td>Jelenleg 8 754 000 z\u0142 (2 milli\u00f3 eur\u00f3); javaslat: kb. 1 094 250 z\u0142 (250 ezer eur\u00f3)<\/td><td>Nem, a 3147. sz. javaslatt\u00f3l f\u00fcgg<\/td><td>Szen\u00e1tusi szavaz\u00e1s (kb. 2026.11.21-ig), esetleg \u00fajabb szejmi szavaz\u00e1s, eln\u00f6ki al\u00e1\u00edr\u00e1s (21 nap); kihirdet\u00e9s a Dz.U.-ban 2026.11.30-ig sz\u00fcks\u00e9ges<\/td><\/tr><tr><td>Egyszeri \u00e9rt\u00e9kcs\u00f6kken\u00e9s de minimis (50 ezer eur\u00f3)<\/td><td>Az \u00e9vi \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s \u00f6sszege, nem bev\u00e9tel<\/td><td>219 000 z\u0142<\/td><td>Igen<\/td><td>2027. okt\u00f3ber<\/td><\/tr><tr><td>Kett\u0151s k\u00f6nyvvitel a KPiR helyett (2,5 milli\u00f3 eur\u00f3)<\/td><td>Nett\u00f3 \u00e1rbev\u00e9tel \u00e1ruk, term\u00e9kek, szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l \u00e9s p\u00e9nz\u00fcgyi m\u0171veletekb\u0151l<\/td><td>10 942 500 z\u0142<\/td><td>Igen<\/td><td>2027. okt\u00f3ber<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Mire \u00e9rdemes figyelni<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A kisad\u00f3z\u00f3i hat\u00e1rt <strong>\u00c1F\u00c1-val egy\u00fctt<\/strong> kell sz\u00e1molni. Kb. 7,2 milli\u00f3 z\u0142 nett\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9s 23%-os \u00c1F\u00c1-val m\u00e1r meghaladja a hat\u00e1rt.<\/li>\n\n\n\n<li>A kisad\u00f3z\u00f3i \u00e9s az egyszeri \u00e9rt\u00e9kcs\u00f6kken\u00e9si hat\u00e1rt 1000 z\u0142-ra kerek\u00edtik; a rycza\u0142t hat\u00e1rait nem.<\/li>\n\n\n\n<li>2027-t\u0151l a negyed\u00e9ves \u00c1FA-bevall\u00f3k is JPK form\u00e1ban k\u00fcldik a k\u00f6nyveiket (JPK_KR_PD, JPK_PIT). A negyed\u00e9ves \u00c1FA m\u00e1r nem halasztja ezt a k\u00f6telezetts\u00e9get.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Mit kell ellen\u0151rizni janu\u00e1r el\u0151tt<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kihirdett\u00e9k-e a 3147. sz. t\u00f6rv\u00e9nyt a Dziennik Ustawban 2026. november 30-ig, \u00e9s milyen rycza\u0142t-hat\u00e1rral.<\/li>\n\n\n\n<li>Nem l\u00e9pi-e t\u00fal a 2026-os bev\u00e9tel az \u00faj rycza\u0142t-hat\u00e1rt, ha a v\u00e1ltoz\u00e1s hat\u00e1lyba l\u00e9p.<\/li>\n\n\n\n<li>Belef\u00e9r-e a 2026-os bev\u00e9tel (\u00c1F\u00c1-val) a kisad\u00f3z\u00f3i hat\u00e1rba a negyed\u00e9ves elsz\u00e1mol\u00e1s megtart\u00e1s\u00e1hoz.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Jogalap<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hat\u00e1lyos jogszab\u00e1lyok, eredeti lengyel c\u00edm\u00fckkel; a sz\u00f6veget az ISAP aktu\u00e1lis egys\u00e9ges szerkezet\u00e9ben \u00e9rdemes ellen\u0151rizni.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Hat\u00e1r\u00e9rt\u00e9k<\/th><th>Jogszab\u00e1ly<\/th><th>Rendelkez\u00e9s<\/th><\/tr><\/thead><tbody><tr><td>Kisad\u00f3z\u00f3, \u00c1FA<\/td><td>Ustawa z 11 marca 2004 r. o podatku od towar\u00f3w i us\u0142ug<\/td><td>art. 2 pkt 25<\/td><\/tr><tr><td>Negyed\u00e9ves \u00c1FA-elsz\u00e1mol\u00e1s<\/td><td>Ustawa z 11 marca 2004 r. o podatku od towar\u00f3w i us\u0142ug<\/td><td>art. 99 ust. 2\u20133<\/td><\/tr><tr><td>Kisad\u00f3z\u00f3 PIT, negyed\u00e9ves el\u0151leg<\/td><td>Ustawa z 26 lipca 1991 r. o podatku dochodowym od os\u00f3b fizycznych<\/td><td>art. 5a pkt 20, art. 44 ust. 3g<\/td><\/tr><tr><td>Egyszeri \u00e9rt\u00e9kcs\u00f6kken\u00e9s, PIT<\/td><td>Ustawa z 26 lipca 1991 r. o podatku dochodowym od os\u00f3b fizycznych<\/td><td>art. 22k ust. 7<\/td><\/tr><tr><td>Kisad\u00f3z\u00f3 CIT, negyed\u00e9ves el\u0151leg<\/td><td>Ustawa z 15 lutego 1992 r. o podatku dochodowym od os\u00f3b prawnych<\/td><td>art. 4a pkt 10, art. 25 ust. 6<\/td><\/tr><tr><td>Egyszeri \u00e9rt\u00e9kcs\u00f6kken\u00e9s, CIT<\/td><td>Ustawa z 15 lutego 1992 r. o podatku dochodowym od os\u00f3b prawnych<\/td><td>art. 16k ust. 7<\/td><\/tr><tr><td>Rycza\u0142t v\u00e1laszt\u00e1s\u00e1nak joga<\/td><td>Ustawa z 20 listopada 1998 r. o zrycza\u0142towanym podatku dochodowym od niekt\u00f3rych przychod\u00f3w osi\u0105ganych przez osoby fizyczne<\/td><td>art. 6 ust. 4<\/td><\/tr><tr><td>Negyed\u00e9ves rycza\u0142t<\/td><td>Ugyanez a t\u00f6rv\u00e9ny<\/td><td>art. 21 ust. 1a<\/td><\/tr><tr><td>Kett\u0151s k\u00f6nyvvitel<\/td><td>Ustawa z 29 wrze\u015bnia 1994 r. o rachunkowo\u015bci<\/td><td>art. 2 ust. 1 pkt 2<\/td><\/tr><tr><td>JPK_KR_PD a negyed\u00e9ves \u00c1FA-bevall\u00f3kn\u00e1l<\/td><td>Ustawa z 29 pa\u017adziernika 2021 r. o zmianie ustawy o podatku dochodowym od os\u00f3b fizycznych, ustawy o podatku dochodowym od os\u00f3b prawnych oraz niekt\u00f3rych innych ustaw<\/td><td>art. 66 ust. 2<\/td><\/tr><tr><td>A t\u00f6rv\u00e9nyalkot\u00e1s menete<\/td><td>Konstytucja Rzeczypospolitej Polskiej z 2 kwietnia 1997 r.<\/td><td>art. 121, art. 122<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Forr\u00e1sok<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f6rv\u00e9nyjavaslat (m\u00e9g nem hat\u00e1lyos):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/orka.sejm.gov.pl\/Druki10ka.nsf\/0\/4B5B05B08F5BDF35C1258E81004DD478\/$File\/3147.pdf\">Druk sejmowy nr 3147 z 29 wrze\u015bnia 2026 r.<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cikkek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/ksiegowosc.infor.pl\/wiadomosci\/7672553,limity-w-podatkach-na-2027-r-ryczaltowcy-maja-powody-do-niepokoju.html\">Infor.pl \u2013 Limity podatkowe na 2027 r.<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.infakt.pl\/blog\/limity-podatkowe-2027-rosna-silne-euro-sprzyja-podatnikom\/\">inFakt \u2013 Limity podatkowe 2027 rosn\u0105<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ksiegowosc.infor.pl\/wiadomosci\/7642538,zmiany-w-pit-od-2027-r-juz-w-sejmie-130-tys-zl-ii-prog-podatkowy-i-nowa-stawka-24-z-nowym-progiem-150-tys-zl-nizszy-limit-dla-ryczaltu-i-22-cit-dla-najwiekszych-firm.html\">Infor.pl \u2013 Zmiany w PIT od 2027 r. ju\u017c w Sejmie<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.prawo.pl\/podatki\/pakiet-zmian-w-podatkach-dochodowych-sejm-uchwalil,1555413.html\">Prawo.pl \u2013 Pakiet zmian w podatkach dochodowych \u2013 Sejm uchwali\u0142<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/finwire.pl\/artykuly\/waloryzacja-progow-pit-cit-22-procent-senat-poprawki-kleina-jdg-liniowy\">Finwire \u2013 Waloryzacja prog\u00f3w PIT i CIT 22%: Senat<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/finwire.pl\/artykuly\/cit-2027-sejm-skreslil-podwyzke-22-procent-32-mld-zl-mniej-w-budzecie\">Finwire \u2013 CIT 2027: Sejm odrzuci\u0142 22%<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/poradnikprzedsiebiorcy.pl\/-od-kiedy-plik-jpk-kr-pd-dla-podatnikow-z-kwartalnym-vat\">Poradnik Przedsi\u0119biorcy \u2013 JPK_KR_PD dla podatnik\u00f3w z kwartalnym VAT<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/smart-magazine.pl\/kwartalny-vat-powrot-do-rozliczen-miesiecznych\">Smart Magazine \u2013 Kwartalny VAT: powr\u00f3t do rozlicze\u0144 miesi\u0119cznych<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A negyed\u00e9ves \u00c1FA-, PIT- \u00e9s CIT-elsz\u00e1mol\u00e1s 2027-ben is megmarad, a hat\u00e1r\u00e9rt\u00e9kek pedig a magasabb eur\u00f3\u00e1rfolyam miatt emelkednek. Megmutatjuk, mely hat\u00e1rok v\u00e9glegesek m\u00e1r, mi alapj\u00e1n sz\u00e1m\u00edtj\u00e1k \u0151ket, \u00e9s mi\u00e9rt f\u00fcgg m\u00e9g a rycza\u0142t hat\u00e1ra a 3147. sz\u00e1m\u00fa t\u00f6rv\u00e9nyjavaslatt\u00f3l.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_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":[83,29,74],"tags":[737,742,749,238,733,736,732,730,762,766,758,751,748,755,746,760,740,744,237,752],"class_list":["post-4225","post","type-post","status-publish","format-standard","hentry","category-hu","category-konyveles","category-pit","tag-3147-sz-torvenyjavaslat","tag-adozasi-hatarertekek-2027","tag-afa-lengyelorszag","tag-atalanyado","tag-cit-2027","tag-egyszeri-ertekcsokkenes","tag-jpk","tag-kettos-konyvvitel","tag-kisadozo","tag-konyveles-lengyelorszagban","tag-kpir","tag-lengyel-adovaltozasok-2027","tag-lengyel-adozas","tag-maly-podatnik","tag-nbp-euroarfolyam","tag-negyedeves-adoeloleg","tag-negyedeves-afa","tag-pit-2027","tag-ryczalt","tag-vallalkozas-lengyelorszagban"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4225","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=4225"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4225\/revisions"}],"predecessor-version":[{"id":4227,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/4225\/revisions\/4227"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=4225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=4225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=4225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}