{"id":1310,"date":"2025-01-26T11:57:05","date_gmt":"2025-01-26T10:57:05","guid":{"rendered":"https:\/\/erkazoplusz.hu\/?p=1310"},"modified":"2025-01-27T17:54:35","modified_gmt":"2025-01-27T16:54:35","slug":"alanyi-adomentesseg-ertekhataranak-valtozasa-2025","status":"publish","type":"post","link":"https:\/\/erkazoplusz.hu\/en\/cikkek\/alanyi-adomentesseg-ertekhataranak-valtozasa-2025\/","title":{"rendered":"Alanyi ad\u00f3mentess\u00e9g \u00e9rt\u00e9khat\u00e1r\u00e1nak v\u00e1ltoz\u00e1sa 2025"},"content":{"rendered":"<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/erkazoplusz.hu\/wp-content\/uploads\/2025\/01\/dall-e-2025-01-26-11.22.15-a-visually-appealing-image-related-to-changes-in-vat-law-with-the-text-in-hungarian.-the-image-prominently-features-the-word-afa-in-bold-modern-ty.png\" alt=\"dall\u00b7e 2025 01 26 11.22.15 a visually appealing image related to changes in vat law, with the text in hungarian. the image prominently features the word '\u00c1fa' in bold, modern ty\" class=\"wp-image-1315\" style=\"width:294px;height:auto\" srcset=\"https:\/\/erkazoplusz.hu\/wp-content\/uploads\/2025\/01\/dall-e-2025-01-26-11.22.15-a-visually-appealing-image-related-to-changes-in-vat-law-with-the-text-in-hungarian.-the-image-prominently-features-the-word-afa-in-bold-modern-ty.png 1024w, https:\/\/erkazoplusz.hu\/wp-content\/uploads\/2025\/01\/dall-e-2025-01-26-11.22.15-a-visually-appealing-image-related-to-changes-in-vat-law-with-the-text-in-hungarian.-the-image-prominently-features-the-word-afa-in-bold-modern-ty-300x300.png 300w, https:\/\/erkazoplusz.hu\/wp-content\/uploads\/2025\/01\/dall-e-2025-01-26-11.22.15-a-visually-appealing-image-related-to-changes-in-vat-law-with-the-text-in-hungarian.-the-image-prominently-features-the-word-afa-in-bold-modern-ty-150x150.png 150w, https:\/\/erkazoplusz.hu\/wp-content\/uploads\/2025\/01\/dall-e-2025-01-26-11.22.15-a-visually-appealing-image-related-to-changes-in-vat-law-with-the-text-in-hungarian.-the-image-prominently-features-the-word-afa-in-bold-modern-ty-768x768.png 768w, https:\/\/erkazoplusz.hu\/wp-content\/uploads\/2025\/01\/dall-e-2025-01-26-11.22.15-a-visually-appealing-image-related-to-changes-in-vat-law-with-the-text-in-hungarian.-the-image-prominently-features-the-word-afa-in-bold-modern-ty-12x12.png 12w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Visszamen\u0151leg, 2025. janu\u00e1r 1. napt\u00f3l az alanyi ad\u00f3mentess\u00e9g bev\u00e9teli \u00e9rt\u00e9khat\u00e1ra 18.000.000,- forintra emelkedik. Az ad\u00f3alany \u2013 az \u00c1fa tv. szerinti egy\u00e9b felt\u00e9telek megl\u00e9te eset\u00e9n \u2013 akkor v\u00e1laszthatja 2025. \u00e9vre az alanyi ad\u00f3mentess\u00e9get, ha a belf\u00f6ld\u00f6n \u00e9s ellen\u00e9rt\u00e9k fej\u00e9ben t\u00f6rt\u00e9n\u0151 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sb\u0151l \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 bev\u00e9tele<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sem a 2024. napt\u00e1ri \u00e9vben t\u00e9nylegesen,<\/li>\n\n\n\n<li>sem a 2025. napt\u00e1ri \u00e9vben \u00e9sszer\u0171en v\u00e1rhat\u00f3an<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">nem haladja meg a 18.000.000,- forintot.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amennyiben kor\u00e1bban az alanyi ad\u00f3mentess\u00e9g az\u00e9rt sz\u0171nt meg, mert a v\u00e1llalkoz\u00e1s \u00e1tl\u00e9pte a bev\u00e9teli \u00e9rt\u00e9khat\u00e1rt, akkor is v\u00e1laszthatja 2025. \u00e9vre ism\u00e9telten az alanyi ad\u00f3mentess\u00e9get, ha az \u00c1fa tv-ben felt\u00e9tel\u00fcl szabott 2 \u00e9v m\u00e9g nem telt el.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ha teh\u00e1t 2024-ben a bev\u00e9tele meghaladta a 12.000.000,- Ft-ot, de nem haladta meg a 18.000.000,- Ft-ot, ism\u00e9t v\u00e1laszthatja az alanyi mentess\u00e9get. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2025. febru\u00e1r 28-ig tehet\u0151 meg a v\u00e1laszt\u00e1sra vonatkoz\u00f3 nyilatkozat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Visszamen\u0151leg, 2025. janu\u00e1r 1. napt\u00f3l az alanyi ad\u00f3mentess\u00e9g bev\u00e9teli \u00e9rt\u00e9khat\u00e1ra 18.000.000,- forintra emelkedik. Az ad\u00f3alany \u2013 az \u00c1fa tv. szerinti egy\u00e9b felt\u00e9telek megl\u00e9te eset\u00e9n \u2013 akkor v\u00e1laszthatja 2025. \u00e9vre az alanyi ad\u00f3mentess\u00e9get, ha a belf\u00f6ld\u00f6n \u00e9s ellen\u00e9rt\u00e9k fej\u00e9ben t\u00f6rt\u00e9n\u0151 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sb\u0151l \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 bev\u00e9tele nem haladja meg a 18.000.000,- forintot. Amennyiben kor\u00e1bban az alanyi ad\u00f3mentess\u00e9g &#8230; <a title=\"Alanyi ad\u00f3mentess\u00e9g \u00e9rt\u00e9khat\u00e1r\u00e1nak v\u00e1ltoz\u00e1sa 2025\" class=\"read-more\" href=\"https:\/\/erkazoplusz.hu\/en\/cikkek\/alanyi-adomentesseg-ertekhataranak-valtozasa-2025\/\" aria-label=\"Read more about Alanyi ad\u00f3mentess\u00e9g \u00e9rt\u00e9khat\u00e1r\u00e1nak v\u00e1ltoz\u00e1sa 2025\">Read more<\/a><\/p>","protected":false},"author":1,"featured_media":1315,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cikkek"],"_links":{"self":[{"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/posts\/1310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/comments?post=1310"}],"version-history":[{"count":2,"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/posts\/1310\/revisions"}],"predecessor-version":[{"id":1316,"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/posts\/1310\/revisions\/1316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/media\/1315"}],"wp:attachment":[{"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/media?parent=1310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/categories?post=1310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/erkazoplusz.hu\/en\/wp-json\/wp\/v2\/tags?post=1310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}