{"id":8677,"date":"2024-02-13T08:26:32","date_gmt":"2024-02-13T07:26:32","guid":{"rendered":"http:\/\/bbc-company.net\/?p=8677"},"modified":"2024-02-13T08:26:32","modified_gmt":"2024-02-13T07:26:32","slug":"elindult-az-eafa-rendszer","status":"publish","type":"post","link":"https:\/\/bbc-company.net\/hu\/elindult-az-eafa-rendszer","title":{"rendered":"Elindult az e\u00c1FA-rendszer"},"content":{"rendered":"<p>Az elektronikus \u00e1farendszer (e\u00c1FA) egy olyan, az ad\u00f3hat\u00f3s\u00e1gn\u00e1l rendelkez\u00e9sre \u00e1ll\u00f3 adatokra \u00e9p\u00fcl\u0151 szolg\u00e1ltat\u00e1scsomag, melynek c\u00e9lja az \u00e1fabevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9nek seg\u00edt\u00e9se.<\/p>\n<p>Az e\u00c1FA-rendszer haszn\u00e1lata nem k\u00f6telez\u0151, azonban\u00a0az \u00c1ltal\u00e1nos Nyomtatv\u00e1nykit\u00f6lt\u0151 (\u00c1NYK) programhoz k\u00e9pest sz\u00e1mos el\u0151nyt k\u00edn\u00e1l.<\/p>\n<ul>\n<li>Az e\u00c1FA-rendszerben lehet\u0151s\u00e9g ny\u00edlik a relev\u00e1ns ad\u00f3hat\u00f3s\u00e1gi adatok \u2013 p\u00e9ld\u00e1ul befogadott \u00e9s ki\u00e1ll\u00edtott sz\u00e1ml\u00e1k, v\u00e1melj\u00e1r\u00e1sok adatai\u00a0\u2013 lek\u00e9rdez\u00e9s\u00e9re, valamint az ad\u00f3nyilv\u00e1ntart\u00e1s elk\u00e9sz\u00edt\u00e9se, tov\u00e1bb\u00e1 ad\u00f3hat\u00f3s\u00e1gi adatokra alapozott struktur\u00e1lt ellen\u0151rz\u00e9si folyamata (valid\u00e1ci\u00f3ja) mellett, a bevall\u00e1si k\u00f6telezetts\u00e9g egyszer\u0171 teljes\u00edt\u00e9s\u00e9re.<\/li>\n<li>Az e\u00c1FA-rendszerben a bevall\u00e1s beny\u00fajt\u00e1s\u00e1t megel\u0151z\u0151 ellen\u0151rz\u00e9s az \u00c1NYK-hoz k\u00e9pest kiterjedtebb valid\u00e1ci\u00f3t eredm\u00e9nyez, amely ak\u00e1r a NAV kock\u00e1zatelemz\u00e9se sor\u00e1n keresett elt\u00e9r\u00e9sekre is felh\u00edvhatja a figyelmet.<\/li>\n<li>A bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t a webes fel\u00fcleten vagy g\u00e9p-g\u00e9p kapcsolaton kereszt\u00fcl teljes\u00edt\u0151 \u00e1faalanyok mentes\u00fclnek az \u0151ket sz\u00e1mlabefogad\u00f3k\u00e9nt terhel\u0151 adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g<a name=\"_ftnref5\"><\/a><a href=\"https:\/\/nav.gov.hu\/ado\/eafa\/informaciok\/eafa---az-afabevallas-uj-lehetosege-2024#_ftn5\">[5]<\/a>al\u00f3l (M-lapos adatszolg\u00e1ltat\u00e1s).<\/li>\n<li>Az ad\u00f3hat\u00f3s\u00e1g nem ellen\u0151rizheti a megb\u00edzhat\u00f3 ad\u00f3z\u00f3 g\u00e9p-g\u00e9p kapcsolaton kereszt\u00fcl beny\u00fajtott bevall\u00e1s\u00e1t a bevall\u00e1s esed\u00e9kess\u00e9g\u00e9t\u0151l sz\u00e1m\u00edtott tizen\u00f6t napig<a name=\"_ftnref6\"><\/a><a href=\"https:\/\/nav.gov.hu\/ado\/eafa\/informaciok\/eafa---az-afabevallas-uj-lehetosege-2024#_ftn6\"><sup>[6]<\/sup><\/a>. Kiv\u00e9ve, ha felt\u00e9telezhet\u0151, hogy az ad\u00f3z\u00f3 a bev\u00e9tel\u00e9t eltitkolja, vagy az ad\u00f3elsz\u00e1mol\u00e1s\u00e1hoz hamis bizonylatokat haszn\u00e1l fel.<\/li>\n<\/ul>\n<p>A bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t g\u00e9p-g\u00e9p kapcsolaton kereszt\u00fcl teljes\u00edt\u0151 ad\u00f3alany mentes\u00fcl az \u00f6nellen\u0151rz\u00e9si p\u00f3tl\u00e9k al\u00f3l, ha az \u00f6nellen\u0151rz\u00e9st a bevall\u00e1s beny\u00fajt\u00e1s\u00e1t\u00f3l, de legk\u00e9s\u0151bb az esed\u00e9kess\u00e9g\u00e9t\u0151l sz\u00e1m\u00edtott tizen\u00f6t napon bel\u00fcl ny\u00fajtja be.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az elektronikus \u00e1farendszer (e\u00c1FA) egy olyan, az ad\u00f3hat\u00f3s\u00e1gn\u00e1l rendelkez\u00e9sre \u00e1ll\u00f3 adatokra \u00e9p\u00fcl\u0151 szolg\u00e1ltat\u00e1scsomag, melynek c\u00e9lja az \u00e1fabevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9nek seg\u00edt\u00e9se. Az e\u00c1FA-rendszer haszn\u00e1lata nem k\u00f6telez\u0151, azonban\u00a0az \u00c1ltal\u00e1nos Nyomtatv\u00e1nykit\u00f6lt\u0151 (\u00c1NYK) programhoz k\u00e9pest sz\u00e1mos el\u0151nyt k\u00edn\u00e1l. Az e\u00c1FA-rendszerben lehet\u0151s\u00e9g ny\u00edlik a relev\u00e1ns ad\u00f3hat\u00f3s\u00e1gi adatok \u2013 p\u00e9ld\u00e1ul befogadott \u00e9s ki\u00e1ll\u00edtott sz\u00e1ml\u00e1k, v\u00e1melj\u00e1r\u00e1sok adatai\u00a0\u2013 lek\u00e9rdez\u00e9s\u00e9re, valamint az ad\u00f3nyilv\u00e1ntart\u00e1s elk\u00e9sz\u00edt\u00e9se, tov\u00e1bb\u00e1&hellip;<\/p>\n","protected":false},"author":5,"featured_media":8678,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"slim_seo":{"title":"Elindult az e\u00c1FA-rendszer - BBC European TAX","description":"Az elektronikus \u00e1farendszer (e\u00c1FA) egy olyan, az ad\u00f3hat\u00f3s\u00e1gn\u00e1l rendelkez\u00e9sre \u00e1ll\u00f3 adatokra \u00e9p\u00fcl\u0151 szolg\u00e1ltat\u00e1scsomag, melynek c\u00e9lja az \u00e1fabevall\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9nek"},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-8677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-hu"],"_links":{"self":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/8677","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/comments?post=8677"}],"version-history":[{"count":0,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/posts\/8677\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media\/8678"}],"wp:attachment":[{"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/media?parent=8677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/categories?post=8677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bbc-company.net\/hu\/wp-json\/wp\/v2\/tags?post=8677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}