{"id":77232,"date":"2026-01-24T09:05:58","date_gmt":"2026-01-24T08:05:58","guid":{"rendered":"https:\/\/dorogimedence.hu\/?p=77232"},"modified":"2026-01-24T09:05:58","modified_gmt":"2026-01-24T08:05:58","slug":"adventi-ellenorzesek-tizbol-egy-vallalkozas-hibazott","status":"publish","type":"post","link":"https:\/\/dorogimedence.hu\/index.php\/2026\/01\/24\/adventi-ellenorzesek-tizbol-egy-vallalkozas-hibazott\/","title":{"rendered":"Adventi ellen\u0151rz\u00e9sek: t\u00edzb\u0151l egy v\u00e1llalkoz\u00e1s hib\u00e1zott"},"content":{"rendered":"<p><strong>A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) revizorai tavaly decemberben az adventi v\u00e1s\u00e1rokon, piacokon, feny\u0151fa\u00e1rusokn\u00e1l, nagyobb bev\u00e1s\u00e1rl\u00f3k\u00f6zpontokban, illetve vend\u00e9gl\u00e1t\u00f3helyeken mintegy 6 ezer kiemelt ellen\u0151rz\u00e9st v\u00e9geztek. A vizsg\u00e1latok sor\u00e1n minden t\u00edzedikn\u00e9l tal\u00e1ltak valamilyen szab\u00e1lytalans\u00e1got.<\/strong><\/p>\n<p>Bev\u00e1lt a figyelmeztet\u0151 jelleg\u0171 ellen\u0151rz\u00e9si strat\u00e9gia, a kor\u00e1bbi ellen\u0151rz\u00e9si akci\u00f3khoz k\u00e9pest javult az ad\u00f3mor\u00e1l, n\u0151tt a jogk\u00f6vet\u00e9s. Az ad\u00f3\u00fcgyi jogs\u00e9rt\u00e9sek ar\u00e1nya a kor\u00e1bbi 20%-r\u00f3l az adventi ellen\u0151rz\u00e9si akci\u00f3ban a fel\u00e9re cs\u00f6kkent.<\/p>\n<p>Az ad\u00f3ellen\u0151r\u00f6k tavaly december 1. \u00e9s 31. k\u00f6zt orsz\u00e1gosan ellen\u0151riztek, a 6 ezer vizsg\u00e1lat 10 sz\u00e1zal\u00e9k\u00e1ban tapasztaltak jogs\u00e9rt\u00e9st. A szab\u00e1lytalans\u00e1gok alapj\u00e1n t\u00f6bb mint 40 milli\u00f3 forint mulaszt\u00e1si b\u00edrs\u00e1got szabott ki a hivatal. A s\u00falyosan mulaszt\u00f3k \u2013 a b\u00edrs\u00e1g megfizet\u00e9s\u00e9n t\u00fal \u2013 ut\u00f3lagos ad\u00f3ellen\u0151rz\u00e9sre is sz\u00e1m\u00edthatnak.<\/p>\n<p>A NAV az adventi kiemelt ellen\u0151rz\u00e9sek sor\u00e1n azt vizsg\u00e1lta, hogy a keresked\u0151k, szolg\u00e1ltat\u00f3k a bev\u00e9teleikr\u0151l adtak-e sz\u00e1ml\u00e1t vagy nyugt\u00e1t, megfelel\u0151en haszn\u00e1lt\u00e1k-e az online p\u00e9nzt\u00e1rg\u00e9pet, a v\u00e1llalkoz\u00e1sok bejelentett\u00e9k-e alkalmazottaikat, illetve betartott\u00e1k-e a j\u00f6ved\u00e9ki term\u00e9kek \u00e1rus\u00edt\u00e1s\u00e1ra vonatkoz\u00f3 szab\u00e1lyokat. A revizorok a legt\u00f6bb hi\u00e1nyoss\u00e1got ez\u00fattal is a nyugtaad\u00e1s, illetve a foglalkoztat\u00e1s szab\u00e1lyszer\u0171s\u00e9g\u00e9nek vizsg\u00e1lata k\u00f6zben t\u00e1rt\u00e1k fel.<\/p>\n<p>A NAV ellen\u0151rz\u00e9seinek f\u0151 c\u00e9lja, a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telek v\u00e9delme mellett, az ad\u00f3tudatoss\u00e1g fejleszt\u00e9se \u00e9s a jogk\u00f6vet\u0151k t\u00e1mogat\u00e1sa, ez\u00e9rt is jelentette be december elej\u00e9n a kiemelt adventi ellen\u0151rz\u00e9st, \u00e9s teszi k\u00f6zz\u00e9 rendszeresen az ad\u00f3traffipaxban, hogy melyik v\u00e1rmegy\u00e9ben hol sz\u00e1m\u00edthatnak nagyobb val\u00f3sz\u00edn\u0171s\u00e9ggel a v\u00e1llalkoz\u00e1sok a revizorok felbukkan\u00e1s\u00e1ra. &nbsp;Az ellen\u0151r\u00f6k a tisztess\u00e9ges ad\u00f3z\u00f3kat v\u00e9dik, vizsg\u00e1lataikkal biztos\u00edtj\u00e1k, hogy ad\u00f3elker\u00fcl\u00e9ssel, bev\u00e9teleltitkol\u00e1ssal ne lehessen tisztess\u00e9gtelen versenyel\u0151nyh\u00f6z jutni.<\/p>\n<p><em>Forr\u00e1s: Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal Kom\u00e1rom-Esztergom V\u00e1rmegyei Ad\u00f3- \u00e9s V\u00e1migazgat\u00f3s\u00e1ga<br \/>\nBor\u00edt\u00f3k\u00e9p: illusztr\u00e1ci\u00f3 (freepik.com &#8211; AI)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) revizorai tavaly decemberben az adventi v\u00e1s\u00e1rokon, piacokon, feny\u0151fa\u00e1rusokn\u00e1l, nagyobb bev\u00e1s\u00e1rl\u00f3k\u00f6zpontokban, illetve vend\u00e9gl\u00e1t\u00f3helyeken mintegy 6 ezer kiemelt ellen\u0151rz\u00e9st v\u00e9geztek. A vizsg\u00e1latok sor\u00e1n minden t\u00edzedikn\u00e9l tal\u00e1ltak valamilyen szab\u00e1lytalans\u00e1got. Bev\u00e1lt a figyelmeztet\u0151 jelleg\u0171 ellen\u0151rz\u00e9si strat\u00e9gia, a kor\u00e1bbi ellen\u0151rz\u00e9si akci\u00f3khoz k\u00e9pest javult az ad\u00f3mor\u00e1l, n\u0151tt a jogk\u00f6vet\u00e9s. Az ad\u00f3\u00fcgyi jogs\u00e9rt\u00e9sek ar\u00e1nya a kor\u00e1bbi<\/p>\n","protected":false},"author":1,"featured_media":77233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[6934,3],"tags":[515,317],"class_list":{"0":"post-77232","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-belfold","8":"category-hirek","9":"tag-ellenorzes","10":"tag-nav"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Adventi ellen\u0151rz\u00e9sek: t\u00edzb\u0151l egy v\u00e1llalkoz\u00e1s hib\u00e1zott<\/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\/2026\/01\/24\/adventi-ellenorzesek-tizbol-egy-vallalkozas-hibazott\/\" 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=\"Adventi ellen\u0151rz\u00e9sek: t\u00edzb\u0151l egy v\u00e1llalkoz\u00e1s hib\u00e1zott\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) revizorai tavaly decemberben az adventi v\u00e1s\u00e1rokon, piacokon, feny\u0151fa\u00e1rusokn\u00e1l, nagyobb bev\u00e1s\u00e1rl\u00f3k\u00f6zpontokban, illetve vend\u00e9gl\u00e1t\u00f3helyeken mintegy 6 ezer kiemelt ellen\u0151rz\u00e9st v\u00e9geztek. 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