{"id":16030,"date":"2025-10-28T09:00:00","date_gmt":"2025-10-28T09:00:00","guid":{"rendered":"https:\/\/sterling.services\/?p=16030"},"modified":"2025-10-27T21:14:28","modified_gmt":"2025-10-27T21:14:28","slug":"globe-adoeloleg-bevallas-kozeledik-az-elso-hatarido","status":"publish","type":"post","link":"https:\/\/sterling.services\/hu\/2025\/10\/28\/globe-adoeloleg-bevallas-kozeledik-az-elso-hatarido\/","title":{"rendered":"GloBE ad\u00f3el\u0151leg-bevall\u00e1s: k\u00f6zeledik az els\u0151 hat\u00e1rid\u0151"},"content":{"rendered":"\n<p>A <strong>glob\u00e1lis minimumad\u00f3 (GloBE)<\/strong> rendszer\u00e9hez kapcsol\u00f3d\u00f3 els\u0151 magyar ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9g hat\u00e1rideje hamarosan lej\u00e1r. Azoknak a t\u00e1rsas\u00e1goknak, amelyek \u00fczleti \u00e9ve megegyezik a napt\u00e1ri \u00e9vvel, <strong>2025. november 20-ig<\/strong> kell beny\u00fajtaniuk a <strong>belf\u00f6ldi GloBE ad\u00f3el\u0151leg-bevall\u00e1st<\/strong> a <strong>2024-es ad\u00f3\u00e9vre<\/strong> vonatkoz\u00f3an.<\/p>\n\n\n\n<p>Amennyiben a v\u00e1llalatn\u00e1l <strong>kieg\u00e9sz\u00edt\u0151 ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g (QDMTT)<\/strong> is keletkezik, az \u00f6sszeget szint\u00e9n eddig az id\u0151pontig, a bevall\u00e1s beny\u00fajt\u00e1s\u00e1val egyidej\u0171leg kell megfizetni. Ez gyakorlatilag <strong>100%-os ad\u00f3felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9get<\/strong> jelent.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kiket \u00e9rint a hat\u00e1rid\u0151?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Napt\u00e1ri \u00e9ves ad\u00f3z\u00f3k<\/strong> eset\u00e9n a hat\u00e1rid\u0151: <strong>2025. november 20.<\/strong><\/li>\n\n\n\n<li><strong>Elt\u00e9r\u0151 \u00fczleti \u00e9ves t\u00e1rsas\u00e1gokn\u00e1l<\/strong>: az \u00fczleti \u00e9vet k\u00f6vet\u0151 <strong>11. h\u00f3nap 20. napja<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Ezeket a d\u00e1tumokat \u00e9rdemes m\u00e1r most bejegyezni, hiszen a hat\u00e1rid\u0151 elmulaszt\u00e1sa <strong>ak\u00e1r milli\u00f3s nagys\u00e1grend\u0171 b\u00edrs\u00e1got<\/strong> is eredm\u00e9nyezhet.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Mi\u00e9rt fontos a pontos kit\u00f6lt\u00e9s?<\/strong><\/h3>\n\n\n\n<p>A GloBE-ad\u00f3el\u0151leg bevall\u00e1s nem csup\u00e1n formai k\u00f6telezetts\u00e9g.<br>A helytelen vagy hi\u00e1nyos adatszolg\u00e1ltat\u00e1s <strong>ad\u00f3hat\u00f3s\u00e1gi kock\u00e1zatot<\/strong> hordoz, \u00e9s b\u00e1r a 10 milli\u00f3 forintos mulaszt\u00e1si b\u00edrs\u00e1g bizonyos esetekben elker\u00fclhet\u0151, a jogszer\u0171 elj\u00e1r\u00e1st az ad\u00f3z\u00f3nak kell tudnia hitelt \u00e9rdeml\u0151en igazolni.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Mit tartalmaz a 24GLBADO bevall\u00e1s?<\/strong><\/h3>\n\n\n\n<p>A NAV k\u00f6zz\u00e9tette a <strong>24GLBADO<\/strong> nyomtatv\u00e1ny tervezet\u00e9t, amelyben t\u00f6bbek k\u00f6z\u00f6tt az al\u00e1bbiakat kell megadni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a <strong>belf\u00f6ldi kieg\u00e9sz\u00edt\u0151 ad\u00f3 (QDMTT)<\/strong> ad\u00f3el\u0151leg\u00e9nek \u00f6sszeg\u00e9t,<\/li>\n\n\n\n<li>valamint a <strong>Safe Harbour<\/strong> \u00e9s m\u00e1s mentess\u00e9gek alkalmaz\u00e1s\u00e1t a 2024-es ad\u00f3\u00e9vre.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Sz\u00fcks\u00e9ges sz\u00e1m\u00edt\u00e1sok \u00e9s el\u0151k\u00e9sz\u00fcletek<\/strong><\/h3>\n\n\n\n<p>A bevall\u00e1s kit\u00f6lt\u00e9se csak akkor lehets\u00e9ges, ha a t\u00e1rsas\u00e1g m\u00e1r rendelkezik a 2024-es \u00e9vre vonatkoz\u00f3, GloBE-hoz kapcsol\u00f3d\u00f3 sz\u00e1m\u00edt\u00e1sokkal, ide\u00e9rtve:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a mentess\u00e9gek (Safe Harbour, de minimis, SBIE, belf\u00f6ldi mentess\u00e9gek) vizsg\u00e1lat\u00e1t,<\/li>\n\n\n\n<li>a <strong>kieg\u00e9sz\u00edt\u0151 ad\u00f3<\/strong> (QDMTT\/IIR) kalkul\u00e1ci\u00f3j\u00e1t, ha a t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9k 15% alatt marad.<\/li>\n<\/ul>\n\n\n\n<p>Ezeket az adatokat a <strong>2024-es besz\u00e1mol\u00f3ban<\/strong> is szerepeltetni kellett, \u00edgy a hi\u00e1nyz\u00f3 kalkul\u00e1ci\u00f3kat miel\u0151bb p\u00f3tolni sz\u00fcks\u00e9ges.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dokument\u00e1ci\u00f3 \u00e9s ellen\u0151rz\u00e9s<\/strong><\/h3>\n\n\n\n<p>A GloBE-bevall\u00e1st <strong>minden esetben al\u00e1 kell t\u00e1masztani sz\u00e1m\u00edt\u00e1sokkal \u00e9s dokumentumokkal<\/strong>, m\u00e9g akkor is, ha az adott \u00e9vben nem keletkezik kieg\u00e9sz\u00edt\u0151 ad\u00f3.<br>Egy ad\u00f3hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s sor\u00e1n ezek bek\u00e9r\u00e9se az els\u0151 l\u00e9p\u00e9s lehet, ez\u00e9rt c\u00e9lszer\u0171 a sz\u00fcks\u00e9ges anyagokat el\u0151zetesen beszerezni \u00e9s magyar szab\u00e1lyok szerint fel\u00fclvizsg\u00e1lni.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Mit tehetnek most a v\u00e1llalatok?<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Vezet\u0151i szint\u0171 egyeztet\u00e9s<\/strong> \u2013 ad\u00f3z\u00e1si, sz\u00e1mviteli \u00e9s jogi ter\u00fcletek bevon\u00e1s\u00e1val.<\/li>\n\n\n\n<li><strong>Csoportszint\u0171 adatgy\u0171jt\u00e9s<\/strong> \u2013 konszolid\u00e1lt bev\u00e9tel, le\u00e1nyv\u00e1llalatok, \u00fczleti \u00e9v adatai.<\/li>\n\n\n\n<li><strong>Mentess\u00e9gek \u00e9rt\u00e9kel\u00e9se<\/strong> \u2013 Safe Harbour, de minimis stb.<\/li>\n\n\n\n<li><strong>ETR (Effective Tax Rate) sz\u00e1m\u00edt\u00e1s el\u0151k\u00e9sz\u00edt\u00e9se.<\/strong><\/li>\n\n\n\n<li><strong>Kieg\u00e9sz\u00edt\u0151 ad\u00f3 kalkul\u00e1l\u00e1sa \u00e9s a 24GLBADO bevall\u00e1s beny\u00fajt\u00e1sa.<\/strong><\/li>\n<\/ol>\n\n\n\n<p>A pontos el\u0151k\u00e9sz\u00fclet nemcsak a megfelel\u00e9s kulcsa, hanem a b\u00edrs\u00e1gkock\u00e1zat elker\u00fcl\u00e9s\u00e9nek z\u00e1loga is.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A glob\u00e1lis minimumad\u00f3 (GloBE) rendszer\u00e9hez kapcsol\u00f3d\u00f3 els\u0151 magyar ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9g hat\u00e1rideje hamarosan lej\u00e1r. Azoknak a t\u00e1rsas\u00e1goknak, amelyek \u00fczleti \u00e9ve megegyezik a napt\u00e1ri \u00e9vvel, 2025. november 20-ig kell beny\u00fajtaniuk a belf\u00f6ldi GloBE ad\u00f3el\u0151leg-bevall\u00e1st a 2024-es ad\u00f3\u00e9vre vonatkoz\u00f3an. Amennyiben a v\u00e1llalatn\u00e1l kieg\u00e9sz\u00edt\u0151 ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g (QDMTT) is keletkezik, az \u00f6sszeget szint\u00e9n eddig az id\u0151pontig, a bevall\u00e1s beny\u00fajt\u00e1s\u00e1val egyidej\u0171leg kell megfizetni. Ez gyakorlatilag 100%-os ad\u00f3felt\u00f6lt\u00e9si k\u00f6telezetts\u00e9get jelent. Kiket \u00e9rint a hat\u00e1rid\u0151? Ezeket a d\u00e1tumokat \u00e9rdemes m\u00e1r most bejegyezni, hiszen a hat\u00e1rid\u0151 elmulaszt\u00e1sa ak\u00e1r milli\u00f3s nagys\u00e1grend\u0171 b\u00edrs\u00e1got is eredm\u00e9nyezhet. Mi\u00e9rt fontos a pontos kit\u00f6lt\u00e9s? A GloBE-ad\u00f3el\u0151leg bevall\u00e1s nem csup\u00e1n formai k\u00f6telezetts\u00e9g.A helytelen vagy hi\u00e1nyos adatszolg\u00e1ltat\u00e1s ad\u00f3hat\u00f3s\u00e1gi kock\u00e1zatot hordoz, \u00e9s b\u00e1r a 10 milli\u00f3 forintos mulaszt\u00e1si b\u00edrs\u00e1g bizonyos esetekben elker\u00fclhet\u0151, a jogszer\u0171 elj\u00e1r\u00e1st az ad\u00f3z\u00f3nak kell tudnia hitelt \u00e9rdeml\u0151en igazolni. Mit tartalmaz a 24GLBADO bevall\u00e1s? A NAV k\u00f6zz\u00e9tette a 24GLBADO nyomtatv\u00e1ny tervezet\u00e9t, amelyben t\u00f6bbek k\u00f6z\u00f6tt az al\u00e1bbiakat kell megadni: Sz\u00fcks\u00e9ges sz\u00e1m\u00edt\u00e1sok \u00e9s el\u0151k\u00e9sz\u00fcletek A bevall\u00e1s kit\u00f6lt\u00e9se csak akkor lehets\u00e9ges, ha a t\u00e1rsas\u00e1g m\u00e1r rendelkezik a 2024-es \u00e9vre vonatkoz\u00f3, GloBE-hoz kapcsol\u00f3d\u00f3 sz\u00e1m\u00edt\u00e1sokkal, ide\u00e9rtve: Ezeket az adatokat a 2024-es besz\u00e1mol\u00f3ban is szerepeltetni kellett, \u00edgy a hi\u00e1nyz\u00f3 kalkul\u00e1ci\u00f3kat miel\u0151bb p\u00f3tolni sz\u00fcks\u00e9ges. Dokument\u00e1ci\u00f3 \u00e9s ellen\u0151rz\u00e9s A GloBE-bevall\u00e1st minden esetben al\u00e1 kell t\u00e1masztani sz\u00e1m\u00edt\u00e1sokkal \u00e9s dokumentumokkal, m\u00e9g akkor is, ha az [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16031,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":["post-16030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-hu"],"_links":{"self":[{"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/posts\/16030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/comments?post=16030"}],"version-history":[{"count":1,"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/posts\/16030\/revisions"}],"predecessor-version":[{"id":16033,"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/posts\/16030\/revisions\/16033"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/media\/16031"}],"wp:attachment":[{"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/media?parent=16030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/categories?post=16030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sterling.services\/hu\/wp-json\/wp\/v2\/tags?post=16030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}