{"id":1456,"date":"2023-06-08T05:05:49","date_gmt":"2023-06-08T03:05:49","guid":{"rendered":"https:\/\/www.blagroep.nl\/?p=1456"},"modified":"2023-06-08T08:54:24","modified_gmt":"2023-06-08T06:54:24","slug":"vallalkozas-inditasa-hollandiaban-2-resz","status":"publish","type":"post","link":"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-2-resz\/","title":{"rendered":"V\u00e1llalkoz\u00e1s ind\u00edt\u00e1sa Hollandi\u00e1ban \u2013 2. r\u00e9sz"},"content":{"rendered":"<p><strong>Ad\u00f3z\u00e1s (v\u00e1llalkoz\u00e1sok, c\u00e9gek)<\/strong><\/p>\n<p>A Kamar\u00e1n\u00e1l val\u00f3 regisztr\u00e1ci\u00f3 ut\u00e1n BTW sz\u00e1mot (ad\u00f3sz\u00e1mot) fog kapni az ad\u00f3hat\u00f3s\u00e1gt\u00f3l, amely a k\u00e9s\u0151bbiekben lesz sz\u00fcks\u00e9ges, a k\u00fcl\u00f6nb\u00f6z\u0151 ad\u00f3z\u00e1si \u00e9s adminisztr\u00e1ci\u00f3s \u00fcgyek int\u00e9z\u00e9s\u00e9ben.<\/p>\n<p>Amikor a Kereskedelmi Kamar\u00e1n\u00e1l regisztr\u00e1l, lehet\u0151s\u00e9ge van egy \u201ekapcsolt\u201d nyomtatv\u00e1ny kit\u00f6lt\u00e9s\u00e9re, amely lehet\u0151v\u00e9 teszi az egyidej\u0171 regisztr\u00e1ci\u00f3t a Kamar\u00e1n\u00e1l \u00e9s az Ad\u00f3hat\u00f3s\u00e1ghoz. Amennyiben a v\u00e1lasztott c\u00e9gforma jogi szem\u00e9lyk\u00e9nt van meghat\u00e1rozva, a regisztr\u00e1ci\u00f3hoz sz\u00fcks\u00e9ge lesz k\u00f6zjegyz\u0151i seg\u00edts\u00e9gre.<\/p>\n<p>Fontos, hogy min\u00e9l el\u0151bb bejelentkezzen az ad\u00f3hat\u00f3s\u00e1gn\u00e1l, mert a forgalmiad\u00f3 (BTW) visszaig\u00e9nyl\u00e9s\u00e9hez is sz\u00fcks\u00e9ge lesz az ad\u00f3sz\u00e1m\u00e1ra.<\/p>\n<p>K\u00e9sz\u00fclj\u00f6n fel, hogy a friss v\u00e1llalkoz\u00e1sokhoz gyakrabban j\u00e1r az ad\u00f3hat\u00f3s\u00e1g ellen\u0151rizni. Ak\u00e1r saj\u00e1t maga is foglalhat id\u0151pontot ellen\u0151rz\u00e9s k\u00e9r\u00e9s\u00e9re.<\/p>\n<p><strong>Mag\u00e1nv\u00e1llalkoz\u00e1sokra \u00e9s t\u00e1rsas\u00e1gokra v\u00e1llalkoz\u00f3 ad\u00f3nemek<\/strong><\/p>\n<p><u>Forgalmi ad\u00f3 (BTW)<\/u><\/p>\n<p>Minden v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra k\u00f6telez\u0151 forgalmi ad\u00f3t terhelni az \u00fcgyfeleire.<\/p>\n<p>Vannak azonban kiv\u00e9telek, bizonyos szolg\u00e1ltat\u00e1sok v\u00e9gezhet\u0151ek ad\u00f3mentesen (oktat\u00e1s, eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1s, m\u0171v\u00e9szet). Egyes term\u00e9kekre \u00e9s szolg\u00e1ltat\u00e1sokra az \u00e1ltal\u00e1nos 21%-os BTW helyett 9%-os \u00e1fa vonatkozik (pl. Alapvet\u0151 \u00e9lelmiszerek). Amennyiben EU-n bel\u00fcl nemzetk\u00f6zileg kereskedik \u00e9s az \u00fczletben r\u00e9sztvev\u0151 mindk\u00e9t f\u00e9l \u00e9rv\u00e9nyes nemzetk\u00f6zi ad\u00f3sz\u00e1mmal rendelkezik, akkor vonatkoz\u00f3 BTW\/forgalmi ad\u00f3 0%-os. Az \u00e9p\u00edt\u0151iparban gyakori a ford\u00edtott \u00e1f\u00e1z\u00e1si m\u00f3d alkalmaz\u00e1sa.<\/p>\n<p>A forgalmi ad\u00f3t, amit az \u00fcgyfeleire terhel k\u00f6teles az ad\u00f3hat\u00f3s\u00e1gnak visszafizetni, azonban a forgalmi ad\u00f3, amit a besz\u00e1ll\u00edt\u00f3nak fizet visszaig\u00e9nyelhet\u0151. Hogy mekkora forgalmi ad\u00f3t kell az \u00fcgyfeleire terhelni \u00e9s mennyit ig\u00e9nyeljen vissza azt az ad\u00f3hat\u00f3s\u00e1gn\u00e1l tudja pontos\u00edtani. Amennyiben nem terheli \u00fcgyfeleit forgalmi ad\u00f3val, abban az esetben nem jogosult a visszat\u00e9r\u00edt\u00e9sre sem. A forgalmi ad\u00f3t havonta vagy negyed \u00e9vente kell bevallania \u00e9s befizetnie, att\u00f3l f\u00fcgg\u0151en milyen a c\u00e9gform\u00e1ja \u00e9s \u00e9s a bev\u00e9tele.<\/p>\n<p><u>Forgalmi ad\u00f3 (BTW) al\u00f3l mentes tev\u00e9kenys\u00e9gek<\/u><\/p>\n<p>Egyes kiv\u00e9teles esetekben nem k\u00f6teles a v\u00e1llalkoz\u00e1sa forgalmi ad\u00f3t fizetni. Ezek a k\u00f6vetkez\u0151 tev\u00e9kenys\u00e9gek:<\/p>\n<ul>\n<li>Temetkez\u00e9si v\u00e1llalkoz\u00e1s<\/li>\n<li>Arany befektet\u00e9sek<\/li>\n<li>P\u00e9nz\u00fcgyi \u00e9s biztos\u00edt\u00e1si szolg\u00e1ltat\u00e1sok<\/li>\n<li>\u00cdr\u00f3k, \u00fajs\u00e1g\u00edr\u00f3k, zeneszerz\u0151k<\/li>\n<li>Adom\u00e1nygy\u0171jt\u00e9s<\/li>\n<li>Eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1s<\/li>\n<li>Ifj\u00fas\u00e1gi munka<\/li>\n<li>Szerencsej\u00e1t\u00e9k<\/li>\n<li>Menza, kantin<\/li>\n<li>Gyermekgondoz\u00e1s<\/li>\n<li>Mozg\u00f3 eszk\u00f6z sz\u00e1ll\u00edt\u00e1sa<\/li>\n<li>El\u0151ad\u00e1s, kir\u00e1ndul\u00e1s szervez\u00e9s<\/li>\n<li>Oktat\u00e1s<\/li>\n<li>Ingatlan<\/li>\n<li>Postai szolg\u00e1ltat\u00e1s<\/li>\n<li>Kultur\u00e1lis-szoci\u00e1lis int\u00e9zm\u00e9nyek<\/li>\n<li>Sport klub, sport szervezet<\/li>\n<li>R\u00e1di\u00f3, TV<\/li>\n<\/ul>\n<p><u>Kisv\u00e1llalkoz\u00e1sok ad\u00f3z\u00e1sa<\/u><\/p>\n<p>Amennyiben nagyon alacsony forgalmi ad\u00f3t kell csak fizetnie, egy k\u00fcl\u00f6nleges kis v\u00e1llalkoz\u00e1sokra (Kleineondernemersregeling) szabott s\u00e9ma alkalmazhat\u00f3. Ha ez alkalmazhat\u00f3 a v\u00e1llalkoz\u00e1s\u00e1ra, akkor jelent\u0151sen kevesebb forgalmi ad\u00f3t fizethet, esetleg nem is kell fizetnie egy\u00e1ltal\u00e1n.<\/p>\n<p>K\u00f6teles pontos adminisztr\u00e1ci\u00f3t vezetni forgalmi ad\u00f3j\u00e1r\u00f3l \u00e9s az esetleges kedvezm\u00e9nyekr\u0151l. Amennyiben forgalmi ad\u00f3 fizet\u00e9smentess\u00e9get \u00e9lvez, azt k\u00f6teles a j\u00f6vedelemad\u00f3j\u00e1ban felt\u00fcntetni.<\/p>\n<p>&nbsp;<\/p>\n<p><u>J\u00f6vedelemad\u00f3<\/u><\/p>\n<p>Az ad\u00f3hat\u00f3s\u00e1g a k\u00f6vetkez\u0151 krit\u00e9riumok alapj\u00e1n hat\u00e1rozza meg, hogy \u00f6n ad\u00f3z\u00e1s szempontj\u00e1b\u00f3l v\u00e1llalkoz\u00f3nak tekinthet\u0151-e vagy sem:<\/p>\n<ul>\n<li>Az \u00fcgyfelei sz\u00e1ma<\/li>\n<li>Az \u00fczlete f\u00fcggetlens\u00e9ge<\/li>\n<li>Ki\u00e9 a v\u00e1llalkoz\u00f3i rizik\u00f3<\/li>\n<li>A v\u00e1llalkoz\u00e1s poz\u00edci\u00f3ja a piacon<\/li>\n<li>A v\u00e1llalkoz\u00e1s ad\u00f3z\u00e1si k\u00f6telezetts\u00e9gei<\/li>\n<li>Mekkora az \u00fczlet profitja, van e profitja<\/li>\n<\/ul>\n<p>Amennyiben ezeknek a felt\u00e9teleknek megfelel, akkor az ad\u00f3hat\u00f3s\u00e1g v\u00e1llalkoz\u00f3k\u00e9nt kezeli. Ez feljogos\u00edtja k\u00fcl\u00f6nb\u00f6z\u0151 ad\u00f3j\u00f3v\u00e1\u00edr\u00e1sokra \u00e9s ad\u00f3kedvezm\u00e9nyekre.<\/p>\n<p>Hogy ezeket az ad\u00f3kedvezm\u00e9nyeket ig\u00e9nybe vehesse, meg kell felelnie egy adott \u00f3rakrit\u00e9riumnak, ami meghat\u00e1rozza, minim\u00e1lisan mennyi id\u0151t kell v\u00e1llalkoz\u00e1sa vezet\u00e9s\u00e9vel t\u00f6ltenie. Jelenleg \u00e9vi 1225 \u00f3ra a meghat\u00e1rozott minimum (ez nagyj\u00e1b\u00f3l 50 h\u00e9t, heti 24,5 \u00f3r\u00e1ban). Tov\u00e1bbi krit\u00e9rium, hogy a munka idej\u00e9nek legal\u00e1bb 50%-t kell a c\u00e9g\u00e9be t\u00f6ltenie. Terhess\u00e9g, gyerekv\u00e1llal\u00e1s eset\u00e9n az ad\u00f3hat\u00f3s\u00e1g az el\u0151z\u0151 \u00e9vi \u00f3rai \u00e1tlag\u00e1val sz\u00e1m\u00edtja azt az id\u0151t, amit \u00f6n sz\u00fcl\u00e9si szabads\u00e1gon, illetve a sz\u00fcl\u00e9s ut\u00e1n gyermek\u00e9vel t\u00f6lt.<\/p>\n<p><u>Munk\u00e1ltat\u00f3i ad\u00f3<\/u><\/p>\n<p>Amennyiben \u00f6n v\u00e1llalkoz\u00f3k\u00e9nt alkalmazottakat foglalkoztat, munk\u00e1ltat\u00f3i j\u00e1rul\u00e9kot kell fizetnie ut\u00e1nuk az ad\u00f3hat\u00f3s\u00e1goknak. Ez a j\u00e1rul\u00e9k a k\u00f6vetkez\u0151kb\u0151l \u00e1ll: munkab\u00e9r ut\u00e1ni ad\u00f3, k\u00f6telez\u0151 t\u00e1rsadalombiztos\u00edt\u00e1s \u00e9s egy\u00e9b, az adott szem\u00e9lynek j\u00e1r\u00f3 biztos\u00edt\u00e1s hozz\u00e1j\u00e1rul\u00e1sok.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ad\u00f3z\u00e1s (v\u00e1llalkoz\u00e1sok, c\u00e9gek) A Kamar\u00e1n\u00e1l val\u00f3 regisztr\u00e1ci\u00f3 ut\u00e1n BTW sz\u00e1mot (ad\u00f3sz\u00e1mot) fog kapni az ad\u00f3hat\u00f3s\u00e1gt\u00f3l, amely a k\u00e9s\u0151bbiekben lesz sz\u00fcks\u00e9ges, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-1456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - 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