{"id":143,"date":"2015-12-10T23:40:04","date_gmt":"2015-12-10T22:40:04","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=143"},"modified":"2015-12-10T23:40:04","modified_gmt":"2015-12-10T22:40:04","slug":"szamlazas-2016","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/szamlazas-2016\/","title":{"rendered":"Sz\u00e1ml\u00e1z\u00e1s 2016"},"content":{"rendered":"<h2>Id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek<\/h2>\n<p>Mik azok az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek? Amikor a felek folyamatos teljes\u00edt\u00e9sben \u00e1llapodnak meg, id\u0151szakos elsz\u00e1mol\u00e1ssal. A gyakorlatban m\u00e1r r\u00e9g\u00f3ta lehet ilyennel tal\u00e1lkozni, azonban hi\u00e1nyzott a pontos szab\u00e1lyoz\u00e1s, amit az \u00c1FA t\u00f6rv\u00e9ny 2016. janu\u00e1r 1-t\u0151l hat\u00e1lyos m\u00f3dos\u00edt\u00e1sai p\u00f3tolnak.<\/p>\n<h2>Teljes\u00edt\u00e9s id\u0151pontja az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek eset\u00e9ben<\/h2>\n<p>F\u0151szab\u00e1lyk\u00e9nt az ad\u00f3fizet\u00e9s az elsz\u00e1mol\u00e1ssal vagy fizet\u00e9ssel \u00e9rintett id\u0151szak utols\u00f3 napj\u00e1n keletkezik.<\/p>\n<p>Ett\u0151l elt\u00e9r\u0151en, az ad\u00f3fizet\u00e9s keletkez\u00e9s\u00e9nek id\u0151pontja:<\/p>\n<ul>\n<li>A sz\u00e1mla, nyugta ki\u00e1ll\u00edt\u00e1s\u00e1nak id\u0151pontja, ha a sz\u00e1mla vagy a nyugta kibocs\u00e1t\u00e1sa \u00e9s a fizet\u00e9s esed\u00e9kess\u00e9ge megel\u0151zi az elsz\u00e1mol\u00e1si id\u0151szak v\u00e9g\u00e9t<\/li>\n<li>A fizet\u00e9s esed\u00e9kess\u00e9ge, de legk\u00e9s\u0151bb az \u00e9rintett elsz\u00e1mol\u00e1si id\u0151szak v\u00e9g\u00e9t\u0151l sz\u00e1m\u00edtott 60-dik nap, ha a fizet\u00e9s esed\u00e9kess\u00e9ge az elsz\u00e1mol\u00e1s id\u0151szak utols\u00f3 napj\u00e1t k\u00f6vet\u0151 id\u0151pontra esik<\/li>\n<\/ul>\n<h2>Hogyan sz\u00e1ml\u00e1zd az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyleteket?<\/h2>\n<p>T\u00e9telezz\u00fck fel, hogy c\u00e9ged egy szolg\u00e1ltat\u00e1st folyamatosan teljes\u00edt, az elsz\u00e1mol\u00e1s minden napt\u00e1ri h\u00f3napban t\u00f6rt\u00e9nik a h\u00f3nap utols\u00f3 napj\u00e1val. A fizet\u00e9si hat\u00e1rid\u0151 15 nap.<\/p>\n<p>Az ad\u00f3fizet\u00e9s (teljes\u00edt\u00e9s) ebben az esetben a napt\u00e1ri h\u00f3napot k\u00f6vet\u0151 15-dik nap, mivel a fizet\u00e9si hat\u00e1rid\u0151 meghaladja az elsz\u00e1mol\u00e1s nap v\u00e9g\u00e9t, de nem 60 nappal vagy ann\u00e1l t\u00f6bbel.<\/p>\n<p>Ha a fizet\u00e9si hat\u00e1rid\u0151 15 nap helyett 90 lenne, akkor a 60-dik napon ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g (teljes\u00edt\u00e9s) keletkezne.<\/p>\n<p>Ha a fizet\u00e9s az elsz\u00e1mol\u00e1si id\u0151szakot megel\u0151z\u0151en lenne esed\u00e9kes, akkor a teljes\u00edt\u00e9s a sz\u00e1mla kibocs\u00e1t\u00e1snak id\u0151pontja lenne.<\/p>\n<h2>Konkr\u00e9t p\u00e9ld\u00e1k<\/h2>\n<p><strong>P\u00e9lda1:<\/strong><\/p>\n<p>Elsz\u00e1mol\u00e1s id\u0151szak v\u00e9ge: 2016. janu\u00e1r 31.<\/p>\n<p>Sz\u00e1mla ki\u00e1ll\u00edt\u00e1sa: 2016. febru\u00e1r 10.<\/p>\n<p>Fizet\u00e9si hat\u00e1rid\u0151: ki\u00e1ll\u00edt\u00e1st\u00f3l sz\u00e1m\u00edtott 15 nap, vagyis 2016. febru\u00e1r 25.<\/p>\n<p>Teljes\u00edt\u00e9s id\u0151pontja ebben az esetben: 2016. febru\u00e1r 25. (a fizet\u00e9si hat\u00e1rid\u0151)<\/p>\n<p><strong>P\u00e9lda2:<\/strong><\/p>\n<p>A sz\u00e1mla ki\u00e1ll\u00edt\u00e1sa: 2016. janu\u00e1r 5.<\/p>\n<p>Fizet\u00e9si hat\u00e1rid\u0151: 2016. janu\u00e1r 31.<\/p>\n<p>Teljes\u00edt\u00e9s id\u0151pontja: 2016. janu\u00e1r 5. (a sz\u00e1mla ki\u00e1ll\u00edt\u00e1sa)<\/p>\n<p><strong>Pl\u00e9lda3:<\/strong><\/p>\n<p>A sz\u00e1mla ki\u00e1ll\u00edt\u00e1sa: 2016. febru\u00e1r 15.<\/p>\n<p>Fizet\u00e9si hat\u00e1rid\u0151: 2016. m\u00e1jus 31.<\/p>\n<p>Teljes\u00edt\u00e9s id\u0151pontja: 2016. m\u00e1rcius 2. (az elsz\u00e1mol\u00e1si id\u0151szakt\u00f3l sz\u00e1m\u00edtott 60-dik nap)<\/p>\n<h2>K\u00f6nyvviteli, k\u00f6nyvvizsg\u00e1lati, ad\u00f3tan\u00e1csad\u00e1si szolg\u00e1ltat\u00e1sok sz\u00e1ml\u00e1z\u00e1sa<\/h2>\n<p>Ha ilyen szolg\u00e1ltat\u00e1sokat sz\u00e1ml\u00e1zol, akkor fenti szab\u00e1lyok csup\u00e1n annyiban m\u00f3dosulnak, hogy a teljes\u00edt\u00e9s legfeljebb az elsz\u00e1mol\u00e1si id\u0151szakot k\u00f6vet\u0151 <strong>30-dik<\/strong> napra eshet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek Mik azok az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek? Amikor a felek folyamatos teljes\u00edt\u00e9sben \u00e1llapodnak meg, id\u0151szakos elsz\u00e1mol\u00e1ssal. A gyakorlatban m\u00e1r r\u00e9g\u00f3ta lehet ilyennel tal\u00e1lkozni, azonban hi\u00e1nyzott a pontos szab\u00e1lyoz\u00e1s, amit az \u00c1FA t\u00f6rv\u00e9ny 2016. janu\u00e1r 1-t\u0151l hat\u00e1lyos m\u00f3dos\u00edt\u00e1sai p\u00f3tolnak. Teljes\u00edt\u00e9s id\u0151pontja az id\u0151szakos elsz\u00e1mol\u00e1s\u00fa \u00fcgyletek eset\u00e9ben F\u0151szab\u00e1lyk\u00e9nt az ad\u00f3fizet\u00e9s az elsz\u00e1mol\u00e1ssal vagy fizet\u00e9ssel \u00e9rintett &hellip; <a href=\"https:\/\/www.whisperingtree.hu\/blog\/szamlazas-2016\/\" class=\"more-link\"><span class=\"screen-reader-text\">Sz\u00e1ml\u00e1z\u00e1s 2016<\/span> r\u00e9szletei&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[25],"tags":[114,115,116,117,113,112],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sz\u00e1ml\u00e1z\u00e1s 2016<\/title>\n<meta name=\"description\" content=\"Az egyik legfontosabb \u00c1FA t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1s 2016-t\u00f3l a sz\u00e1ml\u00e1z\u00e1s tekintet\u00e9ben 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