{"id":1472,"date":"2023-06-08T08:40:13","date_gmt":"2023-06-08T06:40:13","guid":{"rendered":"https:\/\/www.blagroep.nl\/?p=1472"},"modified":"2023-06-08T09:52:33","modified_gmt":"2023-06-08T07:52:33","slug":"vallalkozas-inditasa-hollandiaban-3-resz","status":"publish","type":"post","link":"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/","title":{"rendered":"V\u00e1llalkoz\u00e1s ind\u00edt\u00e1sa Hollandi\u00e1ban \u2013 3. r\u00e9sz"},"content":{"rendered":"<p><strong>V\u00e1llalkoz\u00e1si, \u00fczleti c\u00e9gform\u00e1k<\/strong><\/p>\n<p><u>Egy\u00e9ni v\u00e1llalkoz\u00e1s (eenmanszaak)<\/u><\/p>\n<p>Egy\u00e9ni v\u00e1llalkoz\u00e1s eset\u00e9n \u00f6n egyed\u00fcl ir\u00e1ny\u00edtja a c\u00e9get. Ilyen lehet ha \u00f6n egy\u00e9ni foglalkoztat\u00e1st \u0171z, mint p\u00e9ld\u00e1ul k\u00f6zjegyz\u0151, vagy h\u00e1ziorvos, illetve ha \u00f6n az egyed\u00fcli tulajdonosa a v\u00e1llalkoz\u00e1snak. Ha foglalkoztat alkalmazottakat, att\u00f3l m\u00e9g a c\u00e9ge maradhat egy\u00e9ni v\u00e1llalkoz\u00e1s. Amennyiben megfelel a krit\u00e9riumoknak, az ad\u00f3hat\u00f3s\u00e9g rendszer\u00e9ben v\u00e1llalkoz\u00f3k\u00e9nt ker\u00fcl be, ennek megfelel\u0151en lesz k\u00f6teles ad\u00f3t fizetni \u00fczleti tev\u00e9kenys\u00e9ge ut\u00e1n. Azt vegye figyelembe, hogy ha m\u00e1r alkalmazottakat foglalkoztat, k\u00f6teles a munk\u00e1ltat\u00f3i j\u00e1rul\u00e9kokat fizetni.<\/p>\n<p>Az egy\u00e9niv\u00e1llalkoz\u00e1s nem sz\u00e1m\u00edt jogi szem\u00e9lynek. Ha \u00f6n mag\u00e1nv\u00e1llalkoz\u00e1st vezet, \u00f6n v\u00e1llalja a felel\u0151ss\u00e9get a c\u00e9ge k\u00f6telezetts\u00e9gei\u00e9rt.<\/p>\n<p><u>BV (Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1g, KFT.)<\/u><\/p>\n<p>A m\u00e1sodik leggyakoribb c\u00e9gforma, amit a friss v\u00e1llalkoz\u00e1sok v\u00e1lasztanak \u00e1ltal\u00e1noss\u00e1gban. Ebben az esetben a v\u00e1llalkoz\u00e1st egy vagy t\u00f6bb t\u00e1rs\u00e1val egy\u00fctt vezeti. Amikor egy ilyen t\u00e1rsas\u00e1got hoz l\u00e9tre, fontos, hogy minden partner valamiben hozz\u00e1j\u00e1ruljon a v\u00e1llalkoz\u00e1shoz, p\u00e9ld\u00e1ul: t\u0151le, \u00e1rucikkek, munka, stb.<\/p>\n<p>A t\u00e1rsas\u00e1g l\u00e9trehoz\u00e1sakor k\u00f6t\u00f6tt szerz\u0151d\u00e9snek a k\u00f6vetkez\u0151ket kell tartalmaznia:<\/p>\n<ul>\n<li>A v\u00e1llalat neve<\/li>\n<li>A v\u00e1llalat c\u00e9lja<\/li>\n<li>A l\u00e9trehozott felek hozz\u00e1j\u00e1rul\u00e1sa, anyagi vagy t\u00e1rgyi javakban, munk\u00e1ban, know-how-ban<\/li>\n<li>A j\u00f6vedelem \u00e9s vesztes\u00e9gek eloszt\u00e1sa<\/li>\n<li>Poz\u00edci\u00f3k eloszt\u00e1sa<\/li>\n<li>Betegs\u00e9g, baleset eset\u00e9n t\u00f6rt\u00e9n\u0151 rendelkez\u00e9sek<\/li>\n<li>A t\u00e1rsas\u00e1g tagjainak beoszt\u00e1sa szabads\u00e1g, t\u00e1voll\u00e9t eset\u00e9n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>A c\u00e9g adminisztr\u00e1ci\u00f3ja, k\u00f6nyvel\u00e9s<\/strong><\/p>\n<p>V\u00e1llalkoz\u00e1s\u00e1nak k\u00f6telez\u0151 pontos adminisztr\u00e1ci\u00f3t vezetni tev\u00e9kenys\u00e9geir\u0151l. Visszamen\u0151legesen 7 \u00e9vig kell a nyilv\u00e1ntart\u00e1sait megtartania: vagy pap\u00edron vagy elektronikusan minden feljegyz\u00e9st, \u00fczleti pap\u00edrt meg kell \u0151riznie, \u00fagy mint p\u00e9nzt\u00e1rk\u00f6nyvek, sz\u00e1ml\u00e1k, beszerz\u00e9sek, bankkivonatok, szerz\u0151d\u00e9sek \u00e9s minden egy\u00e9b dokumentum, szoftver, adatb\u00e1zis, ami a v\u00e1llalkoz\u00e1s\u00e1val kapcsolatos. A c\u00e9ge adminisztr\u00e1ci\u00f3j\u00e1ban azt is pontosan fel kell tudnia t\u00fcntetnie, hogy mennyi forgalmi ad\u00f3t kell fizetnie \u00e9s mennyit fizetett az ad\u00f3hat\u00f3s\u00e1goknak. A k\u00f6vetkez\u0151 dokumentumokat ez\u00e9rt szint\u00e9n fontos meg\u0151riznie 7 \u00e9vre visszamen\u0151legesen:<\/p>\n<ul>\n<li>Ki\u00e1ll\u00edtott sz\u00e1ml\u00e1k<\/li>\n<li>Fizetend\u0151 sz\u00e1ml\u00e1k<\/li>\n<li>V\u00e1llalkoz\u00e1s kiad\u00e1sai<\/li>\n<li>J\u00f6vedelem<\/li>\n<li>A v\u00e1llalkoz\u00e1s \u00e1rucikkei \u00e9s szolg\u00e1ltat\u00e1sainak mag\u00e1nc\u00e9l\u00fa haszn\u00e1lata<\/li>\n<\/ul>\n<p><u>Ki\u00e1ll\u00edtott sz\u00e1ml\u00e1it folyamatosan sz\u00e1moznia kell, \u00e9s a k\u00f6vetkez\u0151 adatoknak szerepelnie kell rajtuk:<\/u><\/p>\n<ul>\n<li>D\u00e1tum \u00e9s sz\u00e1mlasz\u00e1m<\/li>\n<li>A vev\u0151 neve \u00e9s c\u00edme (ha m\u00e1s EU-s orsz\u00e1gb\u00f3l sz\u00e1rmaz\u00f3 az \u00fczleti partner akkor a partner ad\u00f3sz\u00e1ma)<\/li>\n<li>A sz\u00e1ll\u00edtott \u00e1r\u00fa megnevez\u00e9se, mennyis\u00e9ge \u00e9s le\u00edr\u00e1sa<\/li>\n<li>Az \u00e1rucikk \u00e1ra forgalmi ad\u00f3 n\u00e9lk\u00fcl<\/li>\n<li>A forgalmi ad\u00f3 m\u00e9rt\u00e9ke<\/li>\n<\/ul>\n<p><u>Sz\u00e1ml\u00e1z\u00e1si k\u00f6vetelm\u00e9nyek<\/u><\/p>\n<ul>\n<li>Ha szolg\u00e1ltat\u00e1st vesz ig\u00e9nybe vagy \u00e1rut v\u00e1s\u00e1rol, sz\u00e1ml\u00e1t fog kapni a besz\u00e1ll\u00edt\u00f3j\u00e1t\u00f3l. Ennek a sz\u00e1ml\u00e1nak t\u00f6bb k\u00f6vetelm\u00e9nynek is meg kell felelnie.<\/li>\n<\/ul>\n<p><u>A sz\u00e1ml\u00e1n a k\u00f6vetkez\u0151 adatoknak kell szerepelnie:<\/u><\/p>\n<ul>\n<li>A besz\u00e1ll\u00edt\u00f3\/elad\u00f3 neve \u00e9s c\u00edme<\/li>\n<li>Az elad\u00f3 ad\u00f3azonos\u00edt\u00f3 sz\u00e1ma (btw nummer)<\/li>\n<li>Az \u00f6n neve \u00e9s c\u00edme<\/li>\n<li>Sz\u00e1mla neve<\/li>\n<li>Sz\u00e1mla ki\u00e1ll\u00edt\u00e1s\u00e1nak d\u00e1tuma<\/li>\n<li>A term\u00e9kek lesz\u00e1ll\u00edt\u00e1s\u00e1nak vagy a szolg\u00e1ltat\u00e1s teljes\u00edt\u00e9s\u00e9nek id\u0151pontja<\/li>\n<li>A lesz\u00e1ll\u00edtott term\u00e9kek t\u00edpusa, mennyis\u00e9ge \u00e9s min\u0151s\u00e9gi megjel\u00f6l\u00e9se<\/li>\n<li>A teljes\u00edtett szolg\u00e1ltat\u00e1s term\u00e9szete \u00e9s t\u00edpusa<\/li>\n<\/ul>\n<p><u>A k\u00f6vetkez\u0151 adatokat szint\u00e9n fel kell t\u00fcntetni a sz\u00e1ml\u00e1n:<\/u><\/p>\n<ul>\n<li>Darab \u00e1r\/egys\u00e9g \u00e1r, forgalmi ad\u00f3 (btw) n\u00e9lk\u00fcl<\/li>\n<li>Kedvezm\u00e9nyek, levon\u00e1sok, amelyek nincsenek benne az \u00e1rban<\/li>\n<li>Forgalmi ad\u00f3 (btw) sz\u00e1zal\u00e9ka<\/li>\n<li>Teljes \u00e1r, forgalmi ad\u00f3 n\u00e9lk\u00fcl<\/li>\n<li>R\u00e1terhelt forgalmi ad\u00f3 m\u00e9rt\u00e9ke<\/li>\n<li>A fizet\u00e9si ideje, amennyiben az nem esik egybe a sz\u00e1mla ki\u00e1ll\u00edt\u00e1s\u00e1nak id\u0151pontj\u00e1val<\/li>\n<\/ul>\n<p>N\u00e9h\u00e1ny esetben, \u00f6nnek, mint v\u00e1s\u00e1rl\u00f3nak is fel kell t\u00fcntetnie az ad\u00f3azonos\u00edt\u00f3j\u00e1t (btw nummer). Ez \u00e1ltal\u00e1ban akkor sz\u00fcks\u00e9ges, ha az \u00e1rukat EU-n bel\u00fcl export\u00e1lja.<\/p>\n<p>Tov\u00e1bb\u00e1 fel kell t\u00fcntetni, amennyiben k\u00fcl\u00f6nleges ad\u00f3z\u00e1si szab\u00e1lyok al\u00e1 esik az elad\u00e1s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00e1llalkoz\u00e1si, \u00fczleti c\u00e9gform\u00e1k Egy\u00e9ni v\u00e1llalkoz\u00e1s (eenmanszaak) Egy\u00e9ni v\u00e1llalkoz\u00e1s eset\u00e9n \u00f6n egyed\u00fcl ir\u00e1ny\u00edtja a c\u00e9get. Ilyen lehet ha \u00f6n egy\u00e9ni foglalkoztat\u00e1st [&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-1472","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>V\u00e1llalkoz\u00e1s ind\u00edt\u00e1sa Hollandi\u00e1ban \u2013 3. r\u00e9sz - BLA Groep<\/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:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e1llalkoz\u00e1s ind\u00edt\u00e1sa Hollandi\u00e1ban \u2013 3. r\u00e9sz - BLA Groep\" \/>\n<meta property=\"og:description\" content=\"V\u00e1llalkoz\u00e1si, \u00fczleti c\u00e9gform\u00e1k Egy\u00e9ni v\u00e1llalkoz\u00e1s (eenmanszaak) Egy\u00e9ni v\u00e1llalkoz\u00e1s eset\u00e9n \u00f6n egyed\u00fcl ir\u00e1ny\u00edtja a c\u00e9get. Ilyen lehet ha \u00f6n egy\u00e9ni foglalkoztat\u00e1st [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/\" \/>\n<meta property=\"og:site_name\" content=\"BLA Groep\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-08T06:40:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-08T07:52:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.blagroep.nl\/wp-content\/uploads\/2022\/06\/building-gb0c873509_1280.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bikram K.C.\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bikram K.C.\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/\"},\"author\":{\"name\":\"Bikram K.C.\",\"@id\":\"https:\/\/www.blagroep.nl\/hu\/#\/schema\/person\/78087c13058f5888f909fcef9fef32ad\"},\"headline\":\"V\u00e1llalkoz\u00e1s ind\u00edt\u00e1sa Hollandi\u00e1ban \u2013 3. r\u00e9sz\",\"datePublished\":\"2023-06-08T06:40:13+00:00\",\"dateModified\":\"2023-06-08T07:52:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/\"},\"wordCount\":822,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.blagroep.nl\/hu\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.blagroep.nl\/wp-content\/uploads\/2022\/06\/building-gb0c873509_1280.jpg\",\"articleSection\":[\"Blog\"],\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/\",\"url\":\"https:\/\/www.blagroep.nl\/hu\/vallalkozas-inditasa-hollandiaban-3-resz\/\",\"name\":\"V\u00e1llalkoz\u00e1s ind\u00edt\u00e1sa Hollandi\u00e1ban \u2013 3. r\u00e9sz - 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