{"id":133,"date":"2015-12-10T01:34:56","date_gmt":"2015-12-10T00:34:56","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=133"},"modified":"2017-05-18T09:45:19","modified_gmt":"2017-05-18T07:45:19","slug":"paypal-os-ertekesites-adozasa","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/paypal-os-ertekesites-adozasa\/","title":{"rendered":"PayPal-os \u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3z\u00e1sa"},"content":{"rendered":"

Sok gondot okoz az internetes \u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3z\u00e1sa<\/h2>\n

Egyre t\u00f6bben ker\u00fclnek abba a helyzetbe, hogy bev\u00e9tel\u00fcket interneten let\u00f6lthet\u0151 tartalommal (pl. kisebb programok, appletek stb.) eg\u00e9sz\u00edtik ki.<\/p>\n

Ez a gyakorlatban a legt\u00f6bbsz\u00f6r \u00fagy n\u00e9z ki, hogy van egy oldal, amire az \u00e9rt\u00e9kes\u00edtend\u0151 szoftver felker\u00fcl, majd onnan jutal\u00e9k\u00e9rt cser\u00e9be let\u00f6lthet\u0151v\u00e9 v\u00e1lik a vil\u00e1g sz\u00e1mos pontj\u00e1n. Az ellen\u00e9rt\u00e9ket jellemz\u0151en biztons\u00e1gos elektronikus fizet\u00e9s seg\u00edts\u00e9g\u00e9vel egyenl\u00edtik ki (pl. PayPal, Amazon).<\/p>\n

De itt j\u00f6n a fejt\u00f6r\u0151: az \u00e1ltal\u00e1ban nem t\u00fal b\u00fas\u00e1s bev\u00e9teled ut\u00e1n ad\u00f3znod k\u00e9ne, de hogyan? V\u00e1llalkoz\u00f3 nem szeretn\u00e9l lenni, egyetemi tanulm\u00e1nyaid mellett pedig k\u0151kem\u00e9ny k\u00f6lts\u00e9gvet\u00e9si szigor mellett \u00e9lsz, ahol minden forint sz\u00e1m\u00edt.<\/p>\n

V\u00e1llalkoz\u00f3nak kell-e lenned az internetes \u00e9rt\u00e9kes\u00edt\u00e9shez?<\/h2>\n

Az hogy egy adott tev\u00e9kenys\u00e9g v\u00e1llalkoz\u00e1si form\u00e1ban v\u00e9gezhet\u0151-e az d\u00f6nti el, hogy a tev\u00e9kenys\u00e9g rendszeres, \u00fczletszer\u0171 \u00e9s ellen\u00e9rt\u00e9k megszerz\u00e9se c\u00e9lj\u00e1b\u00f3l t\u00f6rt\u00e9nik-e.<\/p>\n

Amennyiben igen, akkor a \u201ev\u00e1llalkoz\u00f3i l\u00e9t\u201d sajnos megker\u00fclhetetlen.<\/p>\n

Amennyiben az \u00e9rt\u00e9kes\u00edt\u00e9s ink\u00e1bb csak eseti jelleg\u0171, \u00fagy nem sz\u00fcks\u00e9ges v\u00e1llalkoz\u00f3v\u00e1 v\u00e1lnod. Ebben az esetben az \u00edgy megszerzett bev\u00e9telek ut\u00e1n mag\u00e1nszem\u00e9lyk\u00e9nt kell ad\u00f3znod.<\/p>\n

Ez azonban messze nem olyan egyszer\u0171, mint amilyennek t\u0171nik. Mi okoz probl\u00e9m\u00e1t?<\/p>\n

A bev\u00e9tel megszerz\u00e9s\u00e9nek helye<\/h2>\n

A SZJA tv. 3. \u00a7 4. h) pont szerint a szerz\u0151i jogv\u00e9delem al\u00e1 tartoz\u00f3 szellemi term\u00e9k \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelem megszerz\u00e9s\u00e9nek helye a jogd\u00edj fizet\u00e9s\u00e9re k\u00f6telezett szem\u00e9ly szerinti \u00e1llam, ha azonban a jogd\u00edjfizet\u00e9s alapj\u00e1ul szolg\u00e1l\u00f3 jog t\u00e9nylegesen a jogosult mag\u00e1nszem\u00e9ly belf\u00f6ldi telephely\u00e9hez (\u00e1lland\u00f3 b\u00e1zis\u00e1hoz) tartozik, akkor belf\u00f6ld.<\/p>\n

Magyarra leford\u00edtva: amennyiben nem v\u00e1llalkoz\u00f3 vagy, nincs magyarorsz\u00e1gi telephelyed, sz\u00e9khelyed, b\u00e1zisod, akkor a k\u00fclf\u00f6ld\u00f6n let\u00f6lt\u00f6tt szoftver ut\u00e1ni bev\u00e9teled a let\u00f6lt\u00e9s orsz\u00e1g\u00e1ban lenne ad\u00f3k\u00f6teles az ottani szab\u00e1lyok szerint, mivel Magyarorsz\u00e1g ter\u00fcleti hat\u00e1ly\u00e1n k\u00edv\u00fcl esik.<\/p>\n

De ez sem olyan egyszer\u0171, mivel itt bel\u00e9pn\u00e9nek a nemzetk\u00f6zi ad\u00f3z\u00e1s szab\u00e1lyai. A mag\u00e1nszem\u00e9lyk\u00e9nt v\u00e9gzett szoftverelad\u00e1s m\u00e1r csak ez\u00e9rt sem t\u00fal c\u00e9lszer\u0171 megold\u00e1s.<\/p>\n

Hol ad\u00f3zz?<\/h2>\n

Amennyiben alkalmi jelleggel v\u00e9gzel szoftver\u00e9rt\u00e9kes\u00edt\u00e9st \u00e9s nem vagy v\u00e1llalkoz\u00f3, akkor a javaslatom az, hogy ad\u00f3zz belf\u00f6ld\u00f6n.<\/p>\n

A bev\u00e9tel megszerz\u00e9s\u00e9nek id\u0151pontja \u00e9s forintos\u00edtott \u00f6sszege<\/h2>\n

Az SZJA tv. 9. \u00a7 (2) szerint a bev\u00e9tel megszerz\u00e9s\u00e9nek id\u0151pontja az a nap, amikor azt a mag\u00e1nszem\u00e9ly jav\u00e1ra fizet\u00e9si sz\u00e1ml\u00e1j\u00e1n j\u00f3v\u00e1\u00edrt\u00e1k, pl. amikor a PayPal sz\u00e1ml\u00e1j\u00e1n a bev\u00e9tel megjelent. Az SZJA tv. 5. \u00a7 \u00e9s 6. \u00a7 alapj\u00e1n a deviz\u00e1ban keletkezett bev\u00e9telt a bev\u00e9tel megszerz\u00e9s\u00e9nek napj\u00e1n \u00e9rv\u00e9nyes MNB \u00e1rfolyam alapj\u00e1n kell forintra sz\u00e1m\u00edtani.<\/p>\n

Milyen j\u00f6vedelem a szoftver\u00e9rt\u00e9kes\u00edt\u00e9s?<\/h2>\n

A jogd\u00edj \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9b\u0151l sz\u00e1rmaz\u00f3 bev\u00e9tel az SZJA tv. 16. \u00a7 alapj\u00e1n \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmaz\u00f3 j\u00f6vedelemnek vagy ak\u00e1r a 28.\u00a7 (1) \u00e9s (7) alapj\u00e1n egy\u00e9b j\u00f6vedelemnek is min\u0151s\u00fclhet.<\/p>\n

Javaslom azonban az \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gk\u00e9nt val\u00f3 figyelembe v\u00e9tel\u00e9lt, mert itt bizonylat n\u00e9lk\u00fcl ak\u00e1r 10% k\u00f6lts\u00e9g\u00e1tal\u00e1ny is elsz\u00e1molhat\u00f3.<\/p>\n

Az ad\u00f3 alapja \u00e9s m\u00e9rt\u00e9ke<\/h2>\n

Az ad\u00f3 alapja a megszerzett bev\u00e9telek igazolt k\u00f6lts\u00e9geket meghalad\u00f3 r\u00e9sze, m\u00e9rt\u00e9ke a megszerzett j\u00f6vedelem 16%-a (2016-t\u00f3l 15%-a)<\/strong> azzal, hogy az eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1sr\u00f3l sz\u00f3l\u00f3 1998. \u00e9vi 66. t\u00f6rv\u00e9ny 3. \u00a7 a) pontja szerint 27%-os<\/strong> m\u00e9rt\u00e9k\u0171 eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1st is kell fizetni.<\/p>\n

Azonban itt j\u00f6n egy nagyon nagy csavar!<\/strong><\/p>\n

Az EHO ugyanis az SZJA t\u00f6rv\u00e9ny 3. sz. mell\u00e9klete I\/10. pontja alapj\u00e1n elsz\u00e1molhat\u00f3 k\u00f6lts\u00e9gnek min\u0151s\u00fcl az \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9g alapj\u00e1n.<\/p>\n

Az SZJA t\u00f6rv\u00e9ny 29. \u00a7 \u00e9s 49. \u00a7 (5) alapj\u00e1n az ad\u00f3, illetve az ad\u00f3el\u0151leg sz\u00e1m\u00edt\u00e1s\u00e1n\u00e1l – amennyiben az EHO nem sz\u00e1molhat\u00f3 el k\u00f6lts\u00e9gk\u00e9nt, vagy azt nem t\u00e9r\u00edtik meg – ad\u00f3alapnak a bev\u00e9tel 78%-\u00e1t kell tekinteni.<\/p>\n

Ez azonban nem v\u00e1laszt\u00e1s k\u00e9rd\u00e9se, hanem, ha elsz\u00e1molhat\u00f3 – \u00e9s \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9gn\u00e9l az – akkor t\u00e9telesen el kell sz\u00e1molni vagy le kell mondani err\u0151l a jelent\u0151s ad\u00f3alap-cs\u00f6kkent\u0151 t\u00e9telr\u0151l. Ez azt\u00e1n az igazi r\u00e9m\u00e1lom! Mi\u00e9rt?<\/p>\n

Mert az EHO alapja az SZJA alapja, azonban az SZJA alapja az EHO-val cs\u00f6kkentett \u00f6sszeg. Ez egy klasszikus k\u00f6rk\u00f6r\u00f6s hivatkoz\u00e1s, amit csak egy m\u00f3don lehet feloldani: fel\u00fclr\u0151l kell sz\u00e1m\u00edtani az EHO-t, \u00fagy mint azt az \u00c1F\u00c1-n\u00e1l is tessz\u00fck n\u00e9ha.<\/p>\n

K\u00e9pletszer\u0171en. Ha van egy X \u00f6sszegen, akkor ebb\u0151l az X \u00f6sszegb\u0151l a 27% EHO 1\/1+0,27-ot fog k\u00e9pviselni. Vagyis 78,74%-ot.<\/strong><\/p>\n

A k\u00e9plet teh\u00e1t:<\/p>\n

Ad\u00f3- \u00e9s EHO alap = (\u00d6sszes bev\u00e9tel MNB \u00e1rfolyammal forintos\u00edva – PayPay fee MNB \u00e1rfolyamon forintos\u00edtva) * 78,74%<\/strong><\/p>\n

Ez alapj\u00e1n kell sz\u00e1m\u00edtani a 16% SZJA-t \u00e9s a 27% EHO-t. Ezt negyed\u00e9ves bont\u00e1sban<\/strong> \u00e9rdemes megtenni, mert a bevall\u00e1sban is \u00edgy kell felt\u00fcntetni az EHO-t, valamint az SZJA el\u0151legeket.<\/p>\n

Fontos, hogy ebben az esetben semmi esetre sem jel\u00f6lheted a 10%-os k\u00f6lts\u00e9g\u00e1tal\u00e1ny<\/strong> v\u00e1laszt\u00e1s\u00e1t, mert akkor ett\u0151l a lehet\u0151s\u00e9gt\u0151l elesel!<\/p>\n

Ad\u00f3el\u0151leg, ad\u00f3bevall\u00e1s<\/h2>\n

Az ad\u00f3t \u00e9s a j\u00e1rul\u00e9kot a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00e9v m\u00e1jus 20-ig<\/strong> kell az 53-as<\/strong> nyomtatv\u00e1nyon (SZJA bevall\u00e1s) bevallani \u00e9s \u00e1tutal\u00e1ssal vagy postai csekken megfizetni. Ad\u00f3- \u00e9s EHO el\u0151leget negyed\u00e9vente, a t\u00e1rgynegyed\u00e9vet k\u00f6vet\u0151 12-dik<\/strong> napig kell meg\u00e1llap\u00edtani \u00e9s megfizetni.<\/p>\n

Az SZJA \u00e9s EHO alapot a fenti k\u00e9plet alapj\u00e1n, cs\u00f6kkentett m\u00e9rt\u00e9kben kell kisz\u00e1m\u00edtani.<\/p>\n

Ha tetszett a cikk, akkor k\u00e9rlek oszd meg id\u0151vonaladon, illetve dobj egy l\u00e1jkot az FB oldalunkra, ahol id\u0151r\u0151l-id\u0151re igen hasznos ad\u00f3z\u00e1si t\u00e9m\u00e1k jelennek meg.<\/p>\n

Tov\u00e1bbi k\u00e9rd\u00e9seivel fordulj hozz\u00e1nk bizalommal.<\/p>\n

web: www.whisperingtree.hu<\/a><\/p>\n

e-mail: whisperingtreebt@gmail.com<\/a><\/p>\n

Tel.: +36 20\u00a0548 4103<\/a><\/p>\n

Facebook: www.facebook.com\/konyveloiroda.budapest<\/a><\/p>\n

Twitter: www.twitter.com\/whisperingtreeb<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Sok gondot okoz az internetes \u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3z\u00e1sa Egyre t\u00f6bben ker\u00fclnek abba a helyzetbe, hogy bev\u00e9tel\u00fcket interneten let\u00f6lthet\u0151 tartalommal (pl. kisebb programok, appletek stb.) eg\u00e9sz\u00edtik ki. Ez a gyakorlatban a legt\u00f6bbsz\u00f6r \u00fagy n\u00e9z ki, hogy van egy oldal, amire az \u00e9rt\u00e9kes\u00edtend\u0151 szoftver felker\u00fcl, majd onnan jutal\u00e9k\u00e9rt cser\u00e9be let\u00f6lthet\u0151v\u00e9 v\u00e1lik a vil\u00e1g sz\u00e1mos pontj\u00e1n. Az ellen\u00e9rt\u00e9ket jellemz\u0151en … PayPal-os \u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3z\u00e1sa<\/span> r\u00e9szletei…<\/a><\/p>\n","protected":false},"author":1,"featured_media":149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[25,62],"tags":[104,153,3,100,105,38,203,99,102,101,103,106],"yoast_head":"\nA PayPal-os \u00e9s on-line \u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3z\u00e1sa<\/title>\n<meta name=\"description\" content=\"Sok gondot okoz az internetes \u00e9rt\u00e9kes\u00edt\u00e9s ad\u00f3z\u00e1sa, amennyiben nem v\u00e1llalkoz\u00e1s keret\u00e9ben t\u00f6rt\u00e9nik. 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