{"id":32000,"date":"2024-07-12T20:01:09","date_gmt":"2024-07-12T17:01:09","guid":{"rendered":"https:\/\/legalbadger.org\/?p=32000"},"modified":"2025-03-13T16:32:54","modified_gmt":"2025-03-13T13:32:54","slug":"romaniaban-nem-tevekenykedo-srl","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/romaniaban-nem-tevekenykedo-srl\/","title":{"rendered":"Rom\u00e1ni\u00e1ban nem tev\u00e9kenyked\u0151 SRL"},"content":{"rendered":"

Egy rom\u00e1niai Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1g (Kft.) k\u00fcl\u00f6nb\u00f6z\u0151 inaktivit\u00e1si szakaszokon mehet kereszt\u00fcl, amelyek mindegyike saj\u00e1tos jogi \u00e9s ad\u00f3z\u00e1si k\u00f6vetelm\u00e9nyekkel rendelkezik. H\u00e1rom k\u00fcl\u00f6n\u00e1ll\u00f3 forgat\u00f3k\u00f6nyv azonos\u00edthat\u00f3, amelyek mindegyike saj\u00e1tos megk\u00f6zel\u00edt\u00e9st ig\u00e9nyel.<\/span><\/p>\n

El\u0151sz\u00f6r is, egy \u00fajonnan alap\u00edtott Kft. kezdeti id\u0151szakban nem folytathat t\u00e9nyleges gazdas\u00e1gi tev\u00e9kenys\u00e9get. Ez a szakasz, b\u00e1r \u00e1tmeneti, jelzi a t\u00e1rsas\u00e1g ad\u00f3z\u00e1si l\u00e9tez\u00e9s\u00e9nek kezdet\u00e9t, amely akt\u00edvk\u00e9nt szerepel a Kereskedelmi Nyilv\u00e1ntart\u00e1s \u00e9s a Nemzeti Ad\u00f3hat\u00f3s\u00e1g (ANAF) hivatalos nyilv\u00e1ntart\u00e1saiban, annak ellen\u00e9re, hogy nincs konkr\u00e9t gazdas\u00e1gi tev\u00e9kenys\u00e9ge.<\/span><\/p>\n

A m\u00e1sodik helyzet egy olyan Kft.-re vonatkozik, amely p\u00e9nz\u00fcgyi vagy piaci k\u00f6r\u00fclm\u00e9nyek miatt ideiglenesen felf\u00fcggeszti gazdas\u00e1gi tev\u00e9kenys\u00e9g\u00e9t. Ebben az esetben, b\u00e1r az ONRC \u00e9s az ANAF nyilv\u00e1ntart\u00e1s\u00e1ban tov\u00e1bbra is akt\u00edvk\u00e9nt szerepel, a t\u00e1rsas\u00e1g nem gener\u00e1l kereskedelmi tranzakci\u00f3kat.<\/span><\/p>\n

V\u00e9g\u00fcl lehet\u0151s\u00e9g van a tev\u00e9kenys\u00e9g meghat\u00e1rozott id\u0151re t\u00f6rt\u00e9n\u0151 felf\u00fcggeszt\u00e9s\u00e9re is, amely azonban nem haladhatja meg a h\u00e1rom \u00e9vet. Ezt az int\u00e9zked\u00e9st akkor alkalmazz\u00e1k, ha az azonnali helyre\u00e1ll\u00edt\u00e1s nem lehets\u00e9ges, de a j\u00f6v\u0151ben tervezik a tev\u00e9kenys\u00e9g folytat\u00e1s\u00e1t. Az elj\u00e1r\u00e1s megind\u00edt\u00e1sa automatikusan egy elt\u00e9r\u0151 ad\u00f3z\u00e1si rendszer alkalmaz\u00e1s\u00e1t vonja maga ut\u00e1n, a 11\/2022. sz\u00e1m\u00fa s\u00fcrg\u0151ss\u00e9gi rendelettel m\u00f3dos\u00edtott Ad\u00f3elj\u00e1r\u00e1si K\u00f3dex szerint. A felf\u00fcggeszt\u00e9s id\u0151tartama alatt a v\u00e1llalat tov\u00e1bbra is k\u00f6teles beny\u00fajtani az \u00e9ves p\u00e9nz\u00fcgyi kimutat\u00e1sokat. A legfeljebb h\u00e1rom\u00e9ves hat\u00e1rid\u0151 lej\u00e1rt\u00e1val a t\u00e1rsas\u00e1gnak v\u00e1lasztania kell a tev\u00e9kenys\u00e9g folytat\u00e1sa vagy a Kereskedelmi Nyilv\u00e1ntart\u00e1sb\u00f3l val\u00f3 v\u00e9gleges t\u00f6rl\u00e9s k\u00f6z\u00f6tt.<\/span><\/p>\n

M\u00e9g ha egy Kft. nem is folytat tev\u00e9kenys\u00e9get, az ad\u00f3z\u00e1si k\u00f6telezetts\u00e9gek tov\u00e1bbra is fenn\u00e1llnak. Az ad\u00f3bevall\u00e1sokat tov\u00e1bbra is be kell ny\u00fajtani, amint azt kor\u00e1bban eml\u00edtett\u00fck, m\u00e9g akkor is, ha az \u00e9rintett id\u0151szakban nem keletkezett bev\u00e9tel.<\/span><\/p>\n

Ehhez tov\u00e1bbra is sz\u00fcks\u00e9g lesz egy k\u00f6nyvel\u0151 szolg\u00e1ltat\u00e1saira az ad\u00f3bevall\u00e1sok \u00e9s az \u00e9ves p\u00e9nz\u00fcgyi kimutat\u00e1sok elk\u00e9sz\u00edt\u00e9s\u00e9hez \u00e9s beny\u00fajt\u00e1s\u00e1hoz, az \u00fajrak\u00f6z\u00f6lt, m\u00f3dos\u00edtott \u00e9s kieg\u00e9sz\u00edtett 82\/1991. sz\u00e1m\u00fa sz\u00e1mviteli t\u00f6rv\u00e9ny rendelkez\u00e9seinek megfelel\u0151en.<\/span><\/p>\n

Ha egy Kft. \u00f6nk\u00e9ntesen inakt\u00edvv\u00e1 v\u00e1lik, az els\u0151 l\u00e9p\u00e9s a hivatalos elj\u00e1r\u00e1s k\u00f6vet\u00e9se. Ezt az ONRC-n\u00e9l lehet elv\u00e9gezni mind\u00f6ssze h\u00e1rom dokumentummal: a bejegyz\u00e9si k\u00e9relem, a sz\u00e9khelyre \u00e9s m\u00e1sodlagos telephelyekre vonatkoz\u00f3 inaktivit\u00e1si nyilatkozat, valamint a taggy\u0171l\u00e9s hat\u00e1rozata vagy az egyed\u00fcli tag d\u00f6nt\u00e9se.<\/span><\/p>\n

Milyen p\u00e9nz\u00fcgyi k\u00f6telezetts\u00e9geim vannak, ha a Kft. nem v\u00e9gez tev\u00e9kenys\u00e9get Rom\u00e1ni\u00e1ban?<\/b><\/h2>\n

A P\u00e9nz\u00fcgyi T\u00f6rv\u00e9nyk\u00f6nyv 316. cikk (11) bekezd\u00e9s e) pontja szerint az ad\u00f3hat\u00f3s\u00e1gok t\u00f6rlik egy ad\u00f3k\u00f6teles szem\u00e9ly \u00c1FA-regisztr\u00e1ci\u00f3j\u00e1t, ha az ad\u00f3id\u0151szak a napt\u00e1ri h\u00f3nap, \u00e9s az id\u0151szak hat egym\u00e1st k\u00f6vet\u0151 h\u00f3nap, vagy ha az ad\u00f3id\u0151szak a napt\u00e1ri negyed\u00e9v, akkor k\u00e9t egym\u00e1st k\u00f6vet\u0151 negyed\u00e9v.<\/span><\/p>\n

A rom\u00e1niai v\u00e1llalatok elker\u00fclhetik az ad\u00f3bevall\u00e1sok beny\u00fajt\u00e1s\u00e1t az\u00e1ltal, hogy legfeljebb h\u00e1rom \u00e9vre ideiglenesen inakt\u00edvv\u00e1 v\u00e1lnak, felt\u00e9ve, hogy err\u0151l t\u00e1j\u00e9koztatj\u00e1k az ad\u00f3hat\u00f3s\u00e1gokat \u00e9s bejegyzik ezt a Kereskedelmi Nyilv\u00e1ntart\u00e1sba. A P\u00e9nz\u00fcgyi Elj\u00e1r\u00e1si K\u00f3dex 101. cikk (4) bekezd\u00e9se lehet\u0151v\u00e9 teszi az ad\u00f3z\u00f3k sz\u00e1m\u00e1ra, hogy az ad\u00f3hat\u00f3s\u00e1gokt\u00f3l elt\u00e9r\u0151 hat\u00e1rid\u0151ket vagy felt\u00e9teleket k\u00e9rjenek az ad\u00f3bevall\u00e1sok beny\u00fajt\u00e1s\u00e1ra ideiglenes inaktivit\u00e1s vagy ad\u00f3mentes bev\u00e9telek eset\u00e9n.<\/span><\/p>\n

A d\u00f6nt\u00e9st az ad\u00f3hat\u00f3s\u00e1g az ANAF eln\u00f6k\u00e9nek rendelete alapj\u00e1n meghat\u00e1rozott hat\u00e1sk\u00f6r szerint hozza meg.<\/span><\/p>\n

Mit jelent a derog\u00e1ci\u00f3s ad\u00f3z\u00e1si rendszer Rom\u00e1ni\u00e1ban?<\/b><\/h3>\n

A v\u00e1llalatok v\u00e1laszthatj\u00e1k a derog\u00e1ci\u00f3s nyilatkozati rendszert, ha ideiglenes inaktivit\u00e1sukat bejegyzik a Kereskedelmi Nyilv\u00e1ntart\u00e1sban, az ANAF 889\/2016. sz\u00e1m\u00fa rendelete alapj\u00e1n. \u00cdgy a derog\u00e1ci\u00f3s nyilatkozati rendszer alatt<\/span> a v\u00e1llalatok mentes\u00fclnek az ad\u00f3bevall\u00e1sok beny\u00fajt\u00e1si k\u00f6telezetts\u00e9ge al\u00f3l.<\/span><\/p>\n

Az el\u0151z\u0151 rendelet 3. pont h) alpontja szerint az ideiglenes inaktivit\u00e1st a Kereskedelmi Nyilv\u00e1ntart\u00e1sba kell bejegyezni. Ugyanez a mell\u00e9klet meghat\u00e1rozza azokat a felt\u00e9teleket, amelyek alapj\u00e1n az ad\u00f3z\u00f3k vagy fizet\u0151k <\/span>\u00e9lvezhetik a derog\u00e1ci\u00f3s ad\u00f3z\u00e1si rendszer el\u0151nyeit. A felt\u00e9telek a k\u00f6vetkez\u0151k: <\/span>\u201ea) nem folytathatnak semmilyen tev\u00e9kenys\u00e9get; b) nem szerezhetnek bev\u00e9teleket gazd\u00e1lkod\u00e1sb\u00f3l, p\u00e9nz\u00fcgyi tranzakci\u00f3kb\u00f3l, rendk\u00edv\u00fcli bev\u00e9telekb\u0151l vagy egy\u00e9b hasonl\u00f3 forr\u00e1sokb\u00f3l; c) nem foglalkoztathatnak alkalmazottakat \u00e9s nem fizethetnek forr\u00e1sad\u00f3k\u00f6teles j\u00f6vedelmet; d) nyilv\u00e1ntart\u00e1sban kell lenni\u00fck minden bejelent\u00e9si \u00e9s fizet\u00e9si k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9vel; e) nem k\u00e9rhetnek \u00c1FA-visszat\u00e9r\u00edt\u00e9st vagy ad\u00f3k, illet\u00e9kek \u00e9s j\u00e1rul\u00e9kok visszat\u00e9r\u00edt\u00e9s\u00e9t; f) nem \u00e1llhatnak folyamatban l\u00e9v\u0151 ad\u00f3ellen\u0151rz\u00e9s alatt; g) nem szerepelhetnek az inakt\u00edvnak nyilv\u00e1n\u00edtott ad\u00f3z\u00f3k list\u00e1j\u00e1n.\u201d<\/span><\/i><\/p>\n

Az ad\u00f3z\u00f3k k\u00e9rv\u00e9nyben k\u00e9rhetik a derog\u00e1ci\u00f3s rendszer alkalmaz\u00e1s\u00e1t, amelyhez csatolni kell a Kereskedelmi Nyilv\u00e1ntart\u00e1s \u00e1ltal kibocs\u00e1tott igazol\u00e1s m\u00e1solat\u00e1t.<\/span><\/p>\n

A rendszer legfeljebb h\u00e1rom egym\u00e1st k\u00f6vet\u0151 \u00e9vre enged\u00e9lyezhet\u0151. Ez id\u0151 alatt a v\u00e1llalatok mentes\u00fclnek bizonyos ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9gek al\u00f3l, kiv\u00e9ve azokat az id\u0151szakokat, amikor a rendszer hat\u00e1lya nem terjed ki.<\/span><\/p>\n

A rendszer megsz\u0171nik a meghat\u00e1rozott lej\u00e1rati id\u0151vel, ha a v\u00e1llalat nem teljes\u00edti a felt\u00e9teleket, vagy ha \u00faj ad\u00f3k\u00f6telezetts\u00e9gek mer\u00fclnek fel. A hosszabb\u00edt\u00e1s \u00faj k\u00e9relem beny\u00fajt\u00e1s\u00e1val lehets\u00e9ges.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Egy rom\u00e1niai Korl\u00e1tolt Felel\u0151ss\u00e9g\u0171 T\u00e1rsas\u00e1g (Kft.) k\u00fcl\u00f6nb\u00f6z\u0151 inaktivit\u00e1si szakaszokon mehet kereszt\u00fcl, amelyek mindegyike saj\u00e1tos jogi \u00e9s ad\u00f3z\u00e1si k\u00f6vetelm\u00e9nyekkel rendelkezik. H\u00e1rom k\u00fcl\u00f6n\u00e1ll\u00f3 forgat\u00f3k\u00f6nyv azonos\u00edthat\u00f3, amelyek mindegyike saj\u00e1tos megk\u00f6zel\u00edt\u00e9st ig\u00e9nyel. El\u0151sz\u00f6r is, egy \u00fajonnan alap\u00edtott Kft. kezdeti id\u0151szakban nem folytathat t\u00e9nyleges gazdas\u00e1gi tev\u00e9kenys\u00e9get. Ez a szakasz, b\u00e1r \u00e1tmeneti, jelzi a t\u00e1rsas\u00e1g ad\u00f3z\u00e1si l\u00e9tez\u00e9s\u00e9nek kezdet\u00e9t, amely akt\u00edvk\u00e9nt szerepel […]<\/p>\n","protected":false},"author":1,"featured_media":32001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[387],"tags":[],"ppma_author":[119],"class_list":["post-32000","post","type-post","status-publish","format-standard","has-post-thumbnail","category-uzleti-jog"],"yoast_head":"\nRom\u00e1ni\u00e1ban nem tev\u00e9kenyked\u0151 SRL - Legal Badger<\/title>\n<meta name=\"description\" content=\"Rom\u00e1ni\u00e1ban nem tev\u00e9kenyked\u0151 SRL\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/romaniaban-nem-tevekenykedo-srl\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rom\u00e1ni\u00e1ban nem tev\u00e9kenyked\u0151 SRL - 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