{"id":73519,"date":"2025-08-19T10:48:51","date_gmt":"2025-08-19T08:48:51","guid":{"rendered":"https:\/\/dorogimedence.hu\/?p=73519"},"modified":"2025-08-19T10:48:51","modified_gmt":"2025-08-19T08:48:51","slug":"nav-indul-a-parlatfozo-szezon-melyhez-elengedhetetlen-a-szabalyok-ismerete","status":"publish","type":"post","link":"https:\/\/dorogimedence.hu\/index.php\/2025\/08\/19\/nav-indul-a-parlatfozo-szezon-melyhez-elengedhetetlen-a-szabalyok-ismerete\/","title":{"rendered":"NAV: Indul a p\u00e1rlatf\u0151z\u0151 szezon, melyhez elengedhetetlen a szab\u00e1lyok ismerete"},"content":{"rendered":"<p><strong>A gy\u00fcm\u00f6lcs\u00e9r\u00e9ssel egy\u00fctt bek\u00f6sz\u00f6nt a p\u00e1rlatf\u0151z\u00e9s id\u0151szaka is. Sokan maguknak f\u0151zik a p\u00e1rlatot, amihez a szaktud\u00e1son t\u00fal, elengedhetetlen a szab\u00e1lyok ismerete is; ebben seg\u00edt most a NAV. &nbsp;A legalapvet\u0151bb el\u0151\u00edr\u00e1s, hogy mag\u00e1nf\u0151z\u0151k\u00e9nt b\u00e1rki, aki elm\u00falt 18 \u00e9ves \u00e9s gy\u00fcm\u00f6lcs\u00f6t termeszt, a saj\u00e1t tulajdon\u00fa gy\u00fcm\u00f6lcs\u00e9b\u0151l, abb\u00f3l sz\u00e1rmaz\u00f3 alapanyag\u00e1b\u00f3l \u00e1ll\u00edthat el\u0151 p\u00e1rlatot.<\/strong><\/p>\n<p>A j\u00f6ved\u00e9ki jogszab\u00e1lyok alapj\u00e1n, egy adott \u00e9vben, h\u00e1ztart\u00e1sonk\u00e9nt, vagy csak b\u00e9rf\u0151zet\u0151k\u00e9nt vagy csak mag\u00e1nf\u0151z\u0151k\u00e9nt lehet p\u00e1rlatot el\u0151\u00e1ll\u00edttatni vagy el\u0151\u00e1ll\u00edtani, teh\u00e1t nem lehet ugyanazon \u00e9vben f\u0151zd\u00e9ben f\u0151zetni \u00e9s otthon is f\u0151zni. Mag\u00e1nf\u0151z\u0151k\u00e9nt \u00e9vente legfeljebb 86 liter p\u00e1rlat \u00e1ll\u00edthat\u00f3 el\u0151 j\u00f6ved\u00e9kiad\u00f3-mentesen. Ha egy h\u00e1ztart\u00e1sban t\u00f6bb mag\u00e1nf\u0151z\u0151 \u00e9l, az \u00e9ves kedvezm\u00e9nyes mennyis\u00e9g szem\u00e9lyenk\u00e9nt \u00f6sszead\u00f3dik.<\/p>\n<p>A p\u00e1rlat legfeljebb 100 liter \u0171rtartalm\u00fa, saj\u00e1t vagy t\u00e1rstulajdonosk\u00e9nt birtokolt desztill\u00e1l\u00f3berendez\u00e9ssel \u00e1ll\u00edthat\u00f3 el\u0151, melyet megszerz\u00e9skor a lak\u00f3hely szerinti \u00f6nkorm\u00e1nyzathoz be kell jelenteni, de b\u00e1rmely bejelentett adat v\u00e1ltoz\u00e1s\u00e1t is 15 napon bel\u00fcl jelezni kell.<\/p>\n<p>A desztill\u00e1l\u00f3berendez\u00e9s birtokl\u00e1s\u00e1hoz j\u00f6ved\u00e9ki t\u00edpus\u00fa enged\u00e9ly nem sz\u00fcks\u00e9ges, azonban a tulajdonszerz\u00e9st igazol\u00f3 iratot meg kell \u0151rizni, ellen\u0151rz\u00e9sn\u00e9l pedig be kell mutatni.<\/p>\n<p>A p\u00e1rlatf\u0151z\u00e9s k\u00fcl\u00f6nb\u00f6z\u0151 folyamatait is be kell jelenteni a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatalhoz (NAV). A nyilatkozatok a pap\u00edr alapon t\u00f6rt\u00e9n\u0151 beny\u00fajt\u00e1s mellett, elektronikusan is megtehet\u0151k \u00e9s bek\u00fcldhet\u0151k az <a href=\"https:\/\/onya.nav.gov.hu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline; color: #0000ff;\">Online Nyomtatv\u00e1nykit\u00f6lt\u0151 Alkalmaz\u00e1s (ONYA)<\/span><\/a> haszn\u00e1lat\u00e1val.<strong>&nbsp;<\/strong><\/p>\n<p>A p\u00e1rlatf\u0151z\u0151 h\u00e1zilag is el\u0151\u00e1ll\u00edthat\u00f3, ezt a NAV_J37 jel\u0171 (K\u00e9relem a J\u00f6t. szerinti tev\u00e9kenys\u00e9gek nyilv\u00e1ntart\u00e1sba v\u00e9tel\u00e9re) \u0171rlapon kell bejelenteni.<\/p>\n<p>Szint\u00e9n be kell jelenteni \u2013 megkezd\u00e9s el\u0151tt \u2013 a p\u00e1rlat el\u0151\u00e1ll\u00edt\u00e1s\u00e1nak sz\u00e1nd\u00e9k\u00e1t, a NAV_J49 jel\u0171 (Bejelent\u00e9s a mag\u00e1nf\u0151z\u00f6tt p\u00e1rlat el\u0151\u00e1ll\u00edt\u00e1s\u00e1r\u00f3l) \u0171rlapon, a lak\u00f3hely szerint illet\u00e9kes ad\u00f3hat\u00f3s\u00e1gn\u00e1l. Ez alapj\u00e1n a NAV mag\u00e1nf\u0151z\u00f6ttp\u00e1rlat-sz\u00e1rmaz\u00e1si igazol\u00e1st k\u00fcld az el\u0151\u00e1ll\u00edtott p\u00e1rlat jogszer\u0171 eredet\u00e9nek igazol\u00e1s\u00e1ra.<\/p>\n<p>Ha t\u00f6bb p\u00e1rlatot \u00e1ll\u00edtottak el\u0151, mint amit bejelentettek \u2013 de annak mennyis\u00e9ge nem haladja meg a 86 litert \u2013, akkor a k\u00fcl\u00f6nb\u00f6zetr\u0151l, a t\u00e1rgy\u00e9v v\u00e9g\u00e9ig, t\u00e1j\u00e9koztatni kell a NAV-ot, a NAV_J49 jel\u0171 nyomtatv\u00e1nyon. Az \u00e9vente el\u0151\u00e1ll\u00edthat\u00f3 86 liter p\u00e1rlatmennyis\u00e9g t\u00fall\u00e9p\u00e9s\u00e9t pedig a NAV_J42 jel\u0171 (Egy\u00e9b j\u00f6ved\u00e9ki szakter\u00fcleti bejelent\u00e9sek, k\u00e9relmek, nyilatkozatok) nyomtatv\u00e1nyon&nbsp;kell bejelenteni. A t\u00f6bbletmennyis\u00e9get meg kell semmis\u00edteni, a NAV-val egyeztetett m\u00f3don.<\/p>\n<p>Gyakori f\u00e9lre\u00e9rt\u00e9s, de a mag\u00e1nf\u0151z\u00f6tt p\u00e1rlatot csak a mag\u00e1nf\u0151z\u0151, csal\u00e1dtagjai \u00e9s vend\u00e9gei fogyaszthatj\u00e1k el, \u00e9rt\u00e9kes\u00edt\u00e9se pedig kiz\u00e1r\u00f3lag ad\u00f3rakt\u00e1rnak enged\u00e9lyezett.<\/p>\n<p><em>Forr\u00e1s: Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal Kom\u00e1rom-Esztergom V\u00e1rmegyei Ad\u00f3- \u00e9s V\u00e1migazgat\u00f3s\u00e1ga<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A gy\u00fcm\u00f6lcs\u00e9r\u00e9ssel egy\u00fctt bek\u00f6sz\u00f6nt a p\u00e1rlatf\u0151z\u00e9s id\u0151szaka is. Sokan maguknak f\u0151zik a p\u00e1rlatot, amihez a szaktud\u00e1son t\u00fal, elengedhetetlen a szab\u00e1lyok ismerete is; ebben seg\u00edt most a NAV. &nbsp;A legalapvet\u0151bb el\u0151\u00edr\u00e1s, hogy mag\u00e1nf\u0151z\u0151k\u00e9nt b\u00e1rki, aki elm\u00falt 18 \u00e9ves \u00e9s gy\u00fcm\u00f6lcs\u00f6t termeszt, a saj\u00e1t tulajdon\u00fa gy\u00fcm\u00f6lcs\u00e9b\u0151l, abb\u00f3l sz\u00e1rmaz\u00f3 alapanyag\u00e1b\u00f3l \u00e1ll\u00edthat el\u0151 p\u00e1rlatot. A j\u00f6ved\u00e9ki jogszab\u00e1lyok alapj\u00e1n, egy<\/p>\n","protected":false},"author":1,"featured_media":73520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[3],"tags":[317,8507],"class_list":{"0":"post-73519","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-nav","9":"tag-parlatfozes"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NAV: Indul a p\u00e1rlatf\u0151z\u0151 szezon, melyhez elengedhetetlen a szab\u00e1lyok ismerete<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dorogimedence.hu\/index.php\/2025\/08\/19\/nav-indul-a-parlatfozo-szezon-melyhez-elengedhetetlen-a-szabalyok-ismerete\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"NAV: Indul a p\u00e1rlatf\u0151z\u0151 szezon, melyhez elengedhetetlen a szab\u00e1lyok ismerete\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"A gy\u00fcm\u00f6lcs\u00e9r\u00e9ssel egy\u00fctt bek\u00f6sz\u00f6nt a p\u00e1rlatf\u0151z\u00e9s id\u0151szaka is. 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