{"id":110208,"date":"2018-10-26T12:07:16","date_gmt":"2018-10-26T10:07:16","guid":{"rendered":"http:\/\/gazdasagportal.hu\/?p=110208"},"modified":"2018-10-26T12:07:16","modified_gmt":"2018-10-26T10:07:16","slug":"az-uzleti-partnerek-ellenorzesenek-fontossagara-figyelmeztet-a-nav","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/az-uzleti-partnerek-ellenorzesenek-fontossagara-figyelmeztet-a-nav\/","title":{"rendered":"Az \u00fczleti partnerek ellen\u0151rz\u00e9s\u00e9nek fontoss\u00e1g\u00e1ra figyelmeztet a NAV"},"content":{"rendered":"<p><strong>Ad\u00f3ellen\u0151rz\u00e9skor ak\u00e1r komoly h\u00e1tr\u00e1ny is \u00e9rheti azokat, akik nem j\u00e1rnak el kell\u0151 k\u00f6r\u00fcltekint\u00e9ssel \u00fczletfel\u00fck, besz\u00e1ll\u00edt\u00f3ik kiv\u00e1laszt\u00e1sakor &#8211; h\u00edvja fel a figyelmet a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV).<\/strong><!--more--><\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p>Az ad\u00f3hat\u00f3s\u00e1g p\u00e9nteki k\u00f6zlem\u00e9ny\u00e9ben kiemelte: \u00e9rdemes minden eshet\u0151s\u00e9gre felk\u00e9sz\u00fclve megfelel\u0151en dokument\u00e1lni, hogy a v\u00e1llalkoz\u00e1s a lehet\u0151 legk\u00f6r\u00fcltekint\u0151bben j\u00e1r el \u00fczletk\u00f6t\u00e9sei sor\u00e1n. A NAV honlapj\u00e1n tal\u00e1lhat\u00f3 adatb\u00e1zisokban ellen\u0151rizhet\u0151, hogy ki mennyire tartja be a szab\u00e1lyokat, valamint az online sz\u00e1mla rendszer is megk\u00f6nny\u00edti a sz\u00e1mlakibocs\u00e1t\u00f3 partnerek megb\u00edzhat\u00f3s\u00e1g\u00e1nak felm\u00e9r\u00e9s\u00e9t.<br \/>\nAz ad\u00f3hivatal szerint aj\u00e1nlott ut\u00e1nan\u00e9zni a v\u00e1llalkoz\u00e1snak a c\u00e9gjegyz\u00e9kben vagy az egy\u00e9ni v\u00e1llalkoz\u00f3i nyilv\u00e1ntart\u00e1sban. Fontos meggy\u0151z\u0151dni arr\u00f3l, hogy a leend\u0151 partner t\u00e9nylegesen folytat-e tev\u00e9kenys\u00e9get a sz\u00e9khely\u00e9n, illetve telephely\u00e9n, vannak-e alkalmazottai, k\u00e9pes-e a v\u00e1llalt szolg\u00e1ltat\u00e1s, term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9s teljes\u00edt\u00e9s\u00e9re.<br \/>\n<div class=\"ads-in-post2\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\nA NAV honlapj\u00e1n tal\u00e1lhat\u00f3 adatb\u00e1zisok (<strong><a title=\"Hely megnyit\u00e1sa\" href=\"http:\/\/www.nav.gov.hu\/nav\/adatbazisok\" target=\"_blank\" rel=\"noopener noreferrer\">www.nav.gov.hu\/nav\/adatbazisok<\/a><\/strong>) tartalmazz\u00e1k egyebek mellett a l\u00e9tez\u0151 ad\u00f3alanyokat, a megb\u00edzhat\u00f3 ad\u00f3z\u00f3kat, az ad\u00f3hi\u00e1nyosokat, a t\u00f6r\u00f6lt ad\u00f3sz\u00e1mosokat, az \u00e1fabevall\u00e1st t\u00f6bb mint k\u00e9t bevall\u00e1si id\u0151szakon kereszt\u00fcl be nem ad\u00f3kat, a k\u00f6ztartoz\u00e1smentes ad\u00f3z\u00f3kat, a v\u00e9grehajt\u00e1s alatt \u00e1ll\u00f3kat \u00e9s a be nem jelentett alkalmazottat foglalkoztat\u00f3kat is.<br \/>\nAz id\u00e9n j\u00falius \u00f3ta m\u0171k\u00f6d\u0151 online sz\u00e1mla rendszerben a sz\u00e1mla befogad\u00f3ja lek\u00e9rdezheti a legal\u00e1bb 100 ezer forint \u00e1fatartalm\u00fa, hiteles sz\u00e1ml\u00e1k adatait. Ez megk\u00f6nny\u00edtheti a sz\u00e1mlakibocs\u00e1t\u00f3 partner online sz\u00e1mlaadat-szolg\u00e1ltat\u00e1si gyakorlat\u00e1nak, esetleges adatszolg\u00e1ltat\u00e1si hi\u00e1nyoss\u00e1gainak megismer\u00e9s\u00e9t. A rendszer egy\u00e9b szolg\u00e1ltat\u00e1sai mellett k\u00e9pet ad az \u00fczleti partnerek megb\u00edzhat\u00f3s\u00e1g\u00e1r\u00f3l is &#8211; hangs\u00falyozta a NAV.(MTI)<\/p>\n<p>&nbsp;<\/p><div id=\"gazda-1221016213\" class=\"gazda-tartalomban gazda-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ad\u00f3ellen\u0151rz\u00e9skor ak\u00e1r komoly h\u00e1tr\u00e1ny is \u00e9rheti azokat, akik nem j\u00e1rnak el kell\u0151 k\u00f6r\u00fcltekint\u00e9ssel \u00fczletfel\u00fck, besz\u00e1ll\u00edt\u00f3ik kiv\u00e1laszt\u00e1sakor &#8211; h\u00edvja fel a figyelmet a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[20,19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/110208"}],"collection":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=110208"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/110208\/revisions"}],"predecessor-version":[{"id":110209,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/110208\/revisions\/110209"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=110208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=110208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=110208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}