{"id":79863,"date":"2026-05-01T06:48:16","date_gmt":"2026-05-01T04:48:16","guid":{"rendered":"https:\/\/dorogimedence.hu\/?p=79863"},"modified":"2026-05-01T06:49:06","modified_gmt":"2026-05-01T04:49:06","slug":"kiemelt-nav-ellenorzesek-a-hosszu-hetvegen","status":"publish","type":"post","link":"https:\/\/dorogimedence.hu\/index.php\/2026\/05\/01\/kiemelt-nav-ellenorzesek-a-hosszu-hetvegen\/","title":{"rendered":"Kiemelt NAV ellen\u0151rz\u00e9sek a hossz\u00fa h\u00e9tv\u00e9g\u00e9n"},"content":{"rendered":"<p><strong>A hossz\u00fah\u00e9tv\u00e9g\u00e9n a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) orsz\u00e1gos figyelmet ford\u00edt a vir\u00e1g-, \u00e9kszer-, \u00e9dess\u00e9g- \u00e9s aj\u00e1nd\u00e9k\u00e1rusok ellen\u0151rz\u00e9s\u00e9re. A revizorok a nyugta- \u00e9s sz\u00e1mlaad\u00e1st, az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t, az alkalmazottak bejelent\u00e9s\u00e9t, valamint a forgalmazott \u00e1ruk eredet\u00e9t vizsg\u00e1lj\u00e1k. <\/strong><\/p>\n<p>A revizorok az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t is vizsg\u00e1lj\u00e1k.<\/p>\n<p>A hivatal tov\u00e1bb\u00e1 kiemelt figyelmet ford\u00edt az \u00e1ruk eredet\u00e9nek vizsg\u00e1lat\u00e1ra is: ha a revizorok szab\u00e1lytalans\u00e1got tal\u00e1lnak, a v\u00e1llalkoz\u00e1s az \u00e1ru \u00e9rt\u00e9k\u00e9nek ak\u00e1r 40 sz\u00e1zal\u00e9k\u00e1t kitev\u0151 b\u00edrs\u00e1got kaphat. R\u00e1ad\u00e1sul enn\u00e9l a jogs\u00e9rt\u00e9sn\u00e9l k\u00f6telez\u0151 b\u00edrs\u00e1gminimum \u00e9l: mag\u00e1nszem\u00e9lyekn\u00e9l \u00e9s egy\u00e9ni v\u00e1llalkoz\u00f3kn\u00e1l legal\u00e1bb 200 ezer, c\u00e9gekn\u00e9l minimum f\u00e9lmilli\u00f3 forint.<\/p>\n<p>A szab\u00e1lyszeg\u00e9s nem \u00e9ri meg, ugyanis az a v\u00e1llalkoz\u00e1s, amelyik elmulasztja a nyugtaad\u00e1st vagy az alkalmazotti bejelent\u00e9st, ak\u00e1r k\u00e9tmilli\u00f3 forintos mulaszt\u00e1si b\u00edrs\u00e1ggal is sz\u00e1molhat.<\/p>\n<p>A h\u00e1rom legs\u00falyosabb ad\u00f3\u00fcgyi jogs\u00e9rt\u00e9s (a nyugtaad\u00e1s, az alkalmazotti bejelent\u00e9s elmulaszt\u00e1sa \u00e9s az igazolatlan eredet\u0171 \u00e1ru)&nbsp;valamelyik\u00e9nek elk\u00f6vet\u00e9sekor a NAV ak\u00e1r 12 nyitvatart\u00e1si napra is lez\u00e1rhatja az \u00fczletet. Ism\u00e9telt jogs\u00e9rt\u00e9sn\u00e9l a hivatalnak nincs m\u00e9rlegel\u00e9si lehet\u0151s\u00e9ge \u2013 a boltbez\u00e1r\u00e1s k\u00f6telez\u0151 szankci\u00f3v\u00e1 v\u00e1lik.<\/p>\n<p>Speci\u00e1lis szab\u00e1lyok vonatkoznak a kedvezm\u00e9nyes ad\u00f3z\u00e1si m\u00f3dot v\u00e1laszt\u00f3kra, ez\u00e9rt a kat\u00e1soknak \u00e9s a kiv\u00e1soknak sem nem \u00e9ri meg kock\u00e1ztatni. Elesnek ugyanis a kedvezm\u00e9nyes ad\u00f3z\u00e1si m\u00f3dt\u00f3l, ha a h\u00e1rom legs\u00falyosabb ad\u00f3\u00fcgyi jogs\u00e9rt\u00e9s elk\u00f6vet\u00e9s\u00e9\u00e9rt \u00e1llap\u00edt meg terh\u00fckre mulaszt\u00e1si b\u00edrs\u00e1got a NAV. Az \u00e1tal\u00e1nyad\u00f3z\u00e1sra val\u00f3 jogosults\u00e1g is megsz\u0171nik, ha a v\u00e1llalkoz\u00f3 elmulasztja nyugtaad\u00e1st.<\/p>\n<p>A NAV ellen\u0151rz\u00e9sei nem csak az \u00e1llami bev\u00e9telek biztos\u00edt\u00e1s\u00e1t szolg\u00e1lj\u00e1k, a hivatal egyben a tisztess\u00e9gesen m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sokat is v\u00e9di azzal, hogy fell\u00e9p azokkal szemben, akik ad\u00f3elker\u00fcl\u00e9ssel pr\u00f3b\u00e1lnak versenyel\u0151nyh\u00f6z jutni.<\/p>\n<p>A k\u00f6zelg\u0151 ellen\u0151rz\u00e9sekr\u0151l mindig \u00e9rdemes t\u00e1j\u00e9koz\u00f3dni a NAV <a href=\"https:\/\/nav.gov.hu\/ugyfeliranytu\/adotraffipax\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline; color: #0000ff;\">Ad\u00f3traffipax-rovat\u00e1ban<\/span><\/a>, ahol a hivatal el\u0151re jelzi, milyen t\u00edpus\u00fa vizsg\u00e1latok v\u00e1rhat\u00f3k a k\u00f6vetkez\u0151 id\u0151szakban.<\/p>\n<p><em>Forr\u00e1s:&nbsp;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)<br \/>\n<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A hossz\u00fah\u00e9tv\u00e9g\u00e9n a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) orsz\u00e1gos figyelmet ford\u00edt a vir\u00e1g-, \u00e9kszer-, \u00e9dess\u00e9g- \u00e9s aj\u00e1nd\u00e9k\u00e1rusok ellen\u0151rz\u00e9s\u00e9re. A revizorok a nyugta- \u00e9s sz\u00e1mlaad\u00e1st, az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t, az alkalmazottak bejelent\u00e9s\u00e9t, valamint a forgalmazott \u00e1ruk eredet\u00e9t vizsg\u00e1lj\u00e1k. A revizorok az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t is vizsg\u00e1lj\u00e1k. A hivatal tov\u00e1bb\u00e1 kiemelt figyelmet ford\u00edt az \u00e1ruk<\/p>\n","protected":false},"author":1,"featured_media":79799,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[3],"tags":[515,317],"class_list":{"0":"post-79863","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-ellenorzes","9":"tag-nav"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kiemelt NAV ellen\u0151rz\u00e9sek a hossz\u00fa h\u00e9tv\u00e9g\u00e9n<\/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\/05\/01\/kiemelt-nav-ellenorzesek-a-hosszu-hetvegen\/\" 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=\"Kiemelt NAV ellen\u0151rz\u00e9sek a hossz\u00fa h\u00e9tv\u00e9g\u00e9n\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"A hossz\u00fah\u00e9tv\u00e9g\u00e9n a Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) orsz\u00e1gos figyelmet ford\u00edt a vir\u00e1g-, \u00e9kszer-, \u00e9dess\u00e9g- \u00e9s aj\u00e1nd\u00e9k\u00e1rusok ellen\u0151rz\u00e9s\u00e9re. 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A revizorok a nyugta- \u00e9s sz\u00e1mlaad\u00e1st, az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t, az alkalmazottak bejelent\u00e9s\u00e9t, valamint a forgalmazott \u00e1ruk eredet\u00e9t vizsg\u00e1lj\u00e1k. A revizorok az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyszer\u0171 \u00fczemeltet\u00e9s\u00e9t is vizsg\u00e1lj\u00e1k. 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