{"id":32095,"date":"2024-04-28T17:50:50","date_gmt":"2024-04-28T14:50:50","guid":{"rendered":"https:\/\/legalbadger.org\/?p=32095"},"modified":"2025-03-13T19:49:50","modified_gmt":"2025-03-13T16:49:50","slug":"levonhato-afa-romaniaban-mit-jelent","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/levonhato-afa-romaniaban-mit-jelent\/","title":{"rendered":"Levonhat\u00f3 \u00e1fa Rom\u00e1ni\u00e1ban &#8211; mit jelent?"},"content":{"rendered":"<h2><b>Mit jelent a levonhat\u00f3 \u00e9s a beszedett \u00e1fa Rom\u00e1ni\u00e1ban?<\/b><\/h2>\n<p><b>Az \u00e1ltal\u00e1nos forgalmi ad\u00f3 (\u00c1FA)<\/b><span style=\"font-weight: 400;\"> egy k\u00f6zvetett ad\u00f3, amelyet a fogyaszt\u00f3k fizetnek meg, \u00e9s amely \u00e1ltal\u00e1ban minden megv\u00e1s\u00e1rolt \u00e9s \u00e9rt\u00e9kes\u00edtett term\u00e9kre \u00e9s szolg\u00e1ltat\u00e1sra vonatkozik az Eur\u00f3pai Uni\u00f3 eg\u00e9sz ter\u00fclet\u00e9n. Az \u00c1FA szab\u00e1lyoz\u00e1s\u00e1t az uni\u00f3s jogszab\u00e1lyok \u2013 rendeletek \u00e9s ir\u00e1nyelvek \u2013 hat\u00e1rozz\u00e1k meg, azonban minden tag\u00e1llam saj\u00e1t hat\u00e1sk\u00f6rben d\u00f6nt az alkalmaz\u00e1si szab\u00e1lyokr\u00f3l \u00e9s az egyes term\u00e9kekre vonatkoz\u00f3 ad\u00f3kulcsokr\u00f3l.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c1ltal\u00e1nos szab\u00e1lyk\u00e9nt az \u00c1FA minden term\u00e9kre \u00e9s szolg\u00e1ltat\u00e1sra vonatkozik, \u00fagynevezett kaszk\u00e1dad\u00f3k\u00e9nt m\u0171k\u00f6dve, ami azt jelenti, hogy az ad\u00f3t minden egyes \u00e9rt\u00e9kes\u00edt\u00e9si l\u00e1ncban \u2013 az el\u0151\u00e1ll\u00edt\u00e1st\u00f3l eg\u00e9szen a v\u00e9gs\u0151 fogyaszt\u00f3ig \u2013 r\u00e9szletekben szedik be. Az Eur\u00f3pai Uni\u00f3ban az \u00c1FA <\/span><i><span style=\"font-weight: 400;\">abban az orsz\u00e1gban ker\u00fcl beszed\u00e9sre, ahol a term\u00e9ket vagy szolg\u00e1ltat\u00e1st a v\u00e9gs\u0151 fogyaszt\u00f3 megv\u00e1s\u00e1rolja<\/span><\/i><span style=\"font-weight: 400;\">. Ha azonban egy term\u00e9ket az EU-n k\u00edv\u00fclre export\u00e1lnak, az \u00c1FA az import\u00e1l\u00f3 orsz\u00e1gban fizetend\u0151, \u00e9s az export\u0151rnek nem kell ezt az ad\u00f3t bevallania a hat\u00f3s\u00e1gok fel\u00e9, felt\u00e9ve, hogy megfelel\u0151 igazol\u00f3 dokumentumokkal rendelkezik.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rom\u00e1ni\u00e1ban az \u00c1FA k\u00fcl\u00f6nb\u00f6z\u0151 ad\u00f3kulcsok form\u00e1j\u00e1ban jelenik meg, befoly\u00e1solva a kereskedelmi tranzakci\u00f3kat. Az \u00e1ltal\u00e1nos kulcs jelenleg 19%, amely szinte minden term\u00e9kre \u00e9s szolg\u00e1ltat\u00e1sra alkalmazand\u00f3. Bizonyos kiv\u00e9telek eset\u00e9ben azonban 9%-os vagy ak\u00e1r 5%-os cs\u00f6kkentett kulcs is alkalmazhat\u00f3, p\u00e9ld\u00e1ul gy\u00f3gyszerek, \u00e9lelmiszerek vagy eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1sok eset\u00e9ben.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Az \u00c1FA levon\u00e1s\u00e1nak mechanizmusa <\/span><i><span style=\"font-weight: 400;\">lehet\u0151v\u00e9 teszi a kereskedelmi tev\u00e9kenys\u00e9gek sor\u00e1n kifizetett ad\u00f3k visszaig\u00e9nyl\u00e9s\u00e9t<\/span><\/i><span style=\"font-weight: 400;\">, \u00edgy p\u00e9ld\u00e1ul az elad\u00f3 visszaig\u00e9nyelheti a beszerz\u00e9seihez kapcsol\u00f3d\u00f3 \u00c1FA-t, ez\u00e1ltal cs\u00f6kkentve k\u00f6lts\u00e9geit \u00e9s elker\u00fclve a kett\u0151s ad\u00f3ztat\u00e1st. <strong>A levonhat\u00f3s\u00e1g<\/strong> a rom\u00e1niai Ad\u00f3t\u00f6rv\u00e9nyk\u00f6nyvben szab\u00e1lyozott, amely kimondja, hogy minden ad\u00f3k\u00f6teles szem\u00e9ly, aki \u00c1FA-alanyk\u00e9nt regisztr\u00e1lt, levonhatja az \u00fcgyfeleit\u0151l beszedett ad\u00f3b\u00f3l a beszerz\u00e9sei ut\u00e1n fizetett ad\u00f3t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Az ad\u00f3z\u00e1si eredm\u00e9ny meghat\u00e1roz\u00e1sakor a t\u00f6rv\u00e9ny azokat a k\u00f6lts\u00e9geket tekinti levonhat\u00f3nak, amelyek a gazdas\u00e1gi tev\u00e9kenys\u00e9g folytat\u00e1s\u00e1hoz sz\u00fcks\u00e9gesek. Ide tartoznak a jogszab\u00e1lyok \u00e1ltal el\u0151\u00edrt illet\u00e9kek, kamarai hozz\u00e1j\u00e1rul\u00e1sok, munk\u00e1ltat\u00f3i j\u00e1rul\u00e9kok, valamint a t\u00e1vmunka keret\u00e9ben dolgoz\u00f3 alkalmazottak sz\u00e1m\u00e1ra biztos\u00edtott k\u00f6lts\u00e9gek. Az \u00fczleti vend\u00e9gl\u00e1t\u00e1sra, szoci\u00e1lis kiad\u00e1sokra vagy alkalmazottak gyermekgondoz\u00e1s\u00e1ra ford\u00edtott \u00f6sszegek korl\u00e1tozottan levonhat\u00f3k, az Ad\u00f3t\u00f6rv\u00e9nyk\u00f6nyvben meghat\u00e1rozott sz\u00e1zal\u00e9kos hat\u00e1rokon bel\u00fcl.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A Rom\u00e1ni\u00e1ban bejegyzett gazdas\u00e1gi t\u00e1rsas\u00e1gok, amelyek a 31\/1990-es t\u00f6rv\u00e9ny szerint m\u0171k\u00f6dnek, \u00c1FA-alanyk\u00e9nt val\u00f3 regisztr\u00e1ci\u00f3ja az al\u00e1bbi esetekben k\u00f6telez\u0151:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">ha az \u00e9ves \u00e1rbev\u00e9tel el\u00e9ri vagy meghaladja a 300 000 lej ad\u00f3mentess\u00e9gi k\u00fcsz\u00f6b\u00f6t;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">ha az \u00e1rbev\u00e9tel a 300 000 lej alatti tartom\u00e1nyba esik, de az ad\u00f3alany a norm\u00e1l \u00c1FA-fizet\u00e9si rendszer alkalmaz\u00e1s\u00e1t v\u00e1lasztja.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><b>A beszedett \u00c1FA<\/b> a t\u00e1rsas\u00e1g \u00e1ltal az \u00e9rt\u00e9kes\u00edt\u00e9s sor\u00e1n az \u00fcgyfelekt\u0151l beszedett \u00e1ltal\u00e1nos forgalmi ad\u00f3t jelenti. Ez a term\u00e9kekre \u00e9s szolg\u00e1ltat\u00e1sokra kivetett ad\u00f3, amelyet a v\u00e1llalatok a fogyaszt\u00f3kra h\u00e1r\u00edtanak, majd ezt az \u00f6sszeget tov\u00e1bb\u00edtj\u00e1k az \u00e1llamnak. Az \u00c1FA-t a megfelel\u0151 ad\u00f3kulcs alapj\u00e1n a teljes \u00e9rt\u00e9kes\u00edt\u00e9si \u00e1rra vet\u00edtve sz\u00e1m\u00edtj\u00e1k ki, \u00e9s a hat\u00f3s\u00e1gok fel\u00e9 kell bevallani \u00e9s befizetni. <strong>Az \u00c1FA levon\u00e1s\u00e1nak joga<\/strong> akkor keletkezik, amikor az ad\u00f3 esed\u00e9kess\u00e9 v\u00e1lik. Az \u00c1FA esed\u00e9kess\u00e9ge azt jelenti, hogy az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g az \u00e1llammal szemben fenn\u00e1ll, \u00e9s azt az ad\u00f3hat\u00f3s\u00e1g k\u00f6vetelheti, azaz amikor a term\u00e9k vagy szolg\u00e1ltat\u00e1s elad\u00e1sra ker\u00fcl, \u00e9s az ellen\u00e9rt\u00e9k befolyik.<\/span><\/p>\n<h2><b> Az \u00c1FA levonhat\u00f3s\u00e1g\u00e1nak korl\u00e1toz\u00e1sai Rom\u00e1ni\u00e1ban<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Az ad\u00f3z\u00e1si szab\u00e1lyok elemz\u00e9se alapj\u00e1n az \u00c1FA levon\u00e1si joga bizonyos esetekben 50%-ra korl\u00e1tozott, p\u00e9ld\u00e1ul <\/span><span style=\"font-weight: 400;\">j\u00e1rm\u0171vek v\u00e1s\u00e1rl\u00e1sa, k\u00f6z\u00f6ss\u00e9gen bel\u00fcli beszerz\u00e9se, importja, b\u00e9rl\u00e9se vagy l\u00edzingje eset\u00e9n, ha ezeket a j\u00e1rm\u0171veket nem kiz\u00e1r\u00f3lag \u00fczleti c\u00e9lra haszn\u00e1lj\u00e1k.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A hat\u00e1lyos szab\u00e1lyoz\u00e1sok szerint minden ad\u00f3k\u00f6teles szem\u00e9ly jogosult az \u00c1FA levon\u00e1s\u00e1ra, kiv\u00e9ve az al\u00e1bbi eseteket:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">a m\u00e1s szem\u00e9ly nev\u00e9ben \u00e9s sz\u00e1ml\u00e1j\u00e1ra kifizetett \u00f6sszegekhez kapcsol\u00f3d\u00f3 \u00c1FA, amelyet k\u00e9s\u0151bb a m\u00e1sik f\u00e9l megt\u00e9r\u00edt;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">alkoholos italok \u00e9s doh\u00e1nyterm\u00e9kek v\u00e1s\u00e1rl\u00e1s\u00e1hoz kapcsol\u00f3d\u00f3 \u00c1FA, kiv\u00e9ve, ha ezek az \u00e1ruk tov\u00e1bb\u00e9rt\u00e9kes\u00edt\u00e9sre vagy szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s c\u00e9lj\u00e1b\u00f3l ker\u00fclnek beszerz\u00e9sre;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a nonprofit szervezetek \u00e1ltal beszerzett term\u00e9kekhez \u00e9s szolg\u00e1ltat\u00e1sokhoz kapcsol\u00f3d\u00f3 \u00c1FA.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizonyos term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok teljes m\u00e9rt\u00e9kben mentesek az \u00c1FA al\u00f3l, ez\u00e9rt ezek eset\u00e9ben nem besz\u00e9lhet\u00fcnk levonhat\u00f3 \u00c1FA-r\u00f3l. Az \u00c1FA-mentes term\u00e9kek \u00e9s szolg\u00e1ltat\u00e1sok k\u00f6z\u00e9 tartoznak:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">a kiz\u00e1r\u00f3lag szem\u00e9lyes haszn\u00e1latra vagy nem kereskedelmi c\u00e9lra sz\u00e1nt \u00e1ruk \u00e9s szolg\u00e1ltat\u00e1sok;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">eg\u00e9szs\u00e9g\u00fcgyi szolg\u00e1ltat\u00e1sok \u00e9s orvosi ell\u00e1t\u00e1s;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">oktat\u00e1s \u00e9s szakmai k\u00e9pz\u00e9s, bizonyos kiv\u00e9telekkel;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">biztos\u00edt\u00e1si \u00e9s p\u00e9nz\u00fcgyi m\u0171veletek.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Mit jelent a levonhat\u00f3 \u00e9s a beszedett \u00e1fa Rom\u00e1ni\u00e1ban? Az \u00e1ltal\u00e1nos forgalmi ad\u00f3 (\u00c1FA) egy k\u00f6zvetett ad\u00f3, amelyet a fogyaszt\u00f3k fizetnek meg, \u00e9s amely \u00e1ltal\u00e1ban minden megv\u00e1s\u00e1rolt \u00e9s \u00e9rt\u00e9kes\u00edtett term\u00e9kre \u00e9s szolg\u00e1ltat\u00e1sra vonatkozik az Eur\u00f3pai Uni\u00f3 eg\u00e9sz ter\u00fclet\u00e9n. Az \u00c1FA szab\u00e1lyoz\u00e1s\u00e1t az uni\u00f3s jogszab\u00e1lyok \u2013 rendeletek \u00e9s ir\u00e1nyelvek \u2013 hat\u00e1rozz\u00e1k meg, azonban minden tag\u00e1llam saj\u00e1t [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":32073,"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-32095","post","type-post","status-publish","format-standard","has-post-thumbnail","category-uzleti-jog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Levonhat\u00f3 \u00e1fa Rom\u00e1ni\u00e1ban - mit jelent? - Legal Badger<\/title>\n<meta name=\"description\" content=\"Levonhat\u00f3 \u00e1fa Rom\u00e1ni\u00e1ban - mit jelent?\" \/>\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\/levonhato-afa-romaniaban-mit-jelent\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Levonhat\u00f3 \u00e1fa Rom\u00e1ni\u00e1ban - mit jelent? 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