{"id":32126,"date":"2024-03-17T14:19:07","date_gmt":"2024-03-17T11:19:07","guid":{"rendered":"https:\/\/legalbadger.org\/?p=32126"},"modified":"2025-03-14T11:04:52","modified_gmt":"2025-03-14T08:04:52","slug":"egyeni-vallalkozas-romaniaban-mit-jelent","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/egyeni-vallalkozas-romaniaban-mit-jelent\/","title":{"rendered":"Egy\u00e9ni v\u00e1llalkoz\u00e1s Rom\u00e1ni\u00e1ban – mit jelent?"},"content":{"rendered":"

Mit jelent az egy\u00e9ni v\u00e1llalkoz\u00e1s Rom\u00e1ni\u00e1ban?<\/b><\/h2>\n

A polg\u00e1ri t\u00f6rv\u00e9nyk\u00f6nyv a v\u00e1llalkoz\u00e1s fogalm\u00e1t a 3. cikkelyben hat\u00e1rozza meg, amely szerint a v\u00e1llalkoz\u00e1s olyan tev\u00e9kenys\u00e9g folytat\u00e1s\u00e1t jelenti, amely mag\u00e1ban foglalja javak vagy szolg\u00e1ltat\u00e1sok el\u0151\u00e1ll\u00edt\u00e1s\u00e1t, kezel\u00e9s\u00e9t vagy \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9t egy vagy t\u00f6bb szem\u00e9ly \u00e1ltal, rendszeresen \u00e9s folyamatosan, f\u00fcggetlen\u00fcl a nyeres\u00e9gszerz\u00e9si c\u00e9lt\u00f3l.<\/p>\n

\u00cdgy a v\u00e1llalkoz\u00e1s fogalm\u00e1ba beletartoznak mind a 31\/1990-es t\u00f6rv\u00e9ny \u00e1ltal szab\u00e1lyozott jogi szem\u00e9lyis\u00e9ggel rendelkez\u0151 t\u00e1rsas\u00e1gok (korl\u00e1tolt felel\u0151ss\u00e9g\u0171 t\u00e1rsas\u00e1g, r\u00e9szv\u00e9nyt\u00e1rsas\u00e1g, k\u00f6zkereseti t\u00e1rsas\u00e1g, bet\u00e9ti t\u00e1rsas\u00e1g), mind pedig a jogi szem\u00e9lyis\u00e9ggel nem rendelkez\u0151 szervezetek, mint p\u00e9ld\u00e1ul az egy\u00e9ni v\u00e1llalkoz\u00e1sok \u00e9s a csal\u00e1di v\u00e1llalkoz\u00e1sok.<\/p>\n

Az egy\u00e9ni v\u00e1llalkoz\u00e1sokra vonatkoz\u00f3 \u00e1ltal\u00e1nos jogszab\u00e1lyi keretet a 44\/2008 sz\u00e1m\u00fa s\u00fcrg\u0151ss\u00e9gi korm\u00e1nyrendelet hat\u00e1rozza meg a fizikai szem\u00e9lyek \u00e1ltal v\u00e9gzett gazdas\u00e1gi tev\u00e9kenys\u00e9gekr\u0151l, az egy\u00e9ni v\u00e1llalkoz\u00e1sokr\u00f3l \u00e9s a csal\u00e1di v\u00e1llalkoz\u00e1sokr\u00f3l<\/span><\/i>, amely meghat\u00e1rozza a CAEN-k\u00f3dok szerinti gazdas\u00e1gi tev\u00e9kenys\u00e9gekhez val\u00f3 hozz\u00e1f\u00e9r\u00e9st, a Kereskedelmi Nyilv\u00e1ntart\u00e1sba val\u00f3 bejegyz\u00e9s elj\u00e1r\u00e1s\u00e1t, a m\u0171k\u00f6d\u00e9si enged\u00e9lyez\u00e9st \u00e9s e v\u00e1llalkoz\u00e1si forma jogi szab\u00e1lyoz\u00e1s\u00e1t.\u00a0<\/span><\/p>\n

Az egy\u00e9ni v\u00e1llalkoz\u00e1s val\u00f3j\u00e1ban egy jogi szem\u00e9lyis\u00e9ggel nem rendelkez\u0151<\/b> gazdas\u00e1gi v\u00e1llalkoz\u00e1s, amelyet egy term\u00e9szetes szem\u00e9ly alap\u00edt. Annak ellen\u00e9re, hogy ez a fajta szervezet nem rendelkezik k\u00fcl\u00f6n vagyonnal, k\u00f6teles egy szakmai sz\u00e9khellyel rendelkezni Rom\u00e1nia ter\u00fclet\u00e9n, valamint nyilv\u00e1ntart\u00e1sba v\u00e9telre \u00e9s enged\u00e9lyeztet\u00e9sre van sz\u00fcks\u00e9ge.\u00a0<\/span><\/p>\n

Fontos megjegyezni, hogy a jogszab\u00e1lyok lehet\u0151v\u00e9 teszik az egy\u00e9ni v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra, hogy munkav\u00e1llal\u00f3kat alkalmazzanak, de a foglalkoztatottak sz\u00e1ma legfeljebb 8 f\u0151 lehet an\u00e9lk\u00fcl, hogy megv\u00e1ltozna a jogi st\u00e1tuszuk.<\/p>\n

CAEN-k\u00f3dok egy\u00e9ni v\u00e1llalkoz\u00e1s eset\u00e9n Rom\u00e1ni\u00e1ban<\/b><\/h2>\n

Az egy\u00e9ni v\u00e1llalkoz\u00e1s egy kisv\u00e1llalkoz\u00e1s<\/i>, amely el\u0151ny\u00f6s a rugalmass\u00e1ga, az alacsonyabb alap\u00edt\u00e1si k\u00f6lts\u00e9gek \u00e9s az egyszer\u0171s\u00edtett k\u00f6nyvel\u00e9s miatt, de korl\u00e1tozott az el\u00e9rhet\u0151 CAEN-k\u00f3dok sz\u00e1m\u00e1t illet\u0151en. Egy egy\u00e9ni v\u00e1llalkoz\u00e1s legfeljebb 10 CAEN-k\u00f3dos tev\u00e9kenys\u00e9gi oszt\u00e1lyt<\/b> vehet fel a tev\u00e9kenys\u00e9gi k\u00f6r\u00e9be, ami jelent\u0151s lehet\u0151s\u00e9get biztos\u00edt. Fontos megjegyezni, hogy egy oszt\u00e1ly t\u00f6bb CAEN-k\u00f3dot is tartalmazhat, \u00edgy egy egy\u00e9ni v\u00e1llalkoz\u00e1s ak\u00e1r 40 k\u00fcl\u00f6nb\u00f6z\u0151 CAEN-k\u00f3dot is haszn\u00e1lhat.<\/p>\n

A Nemzeti Statisztikai Int\u00e9zet 337\/2007-es eln\u00f6ki rendelete szerint a legut\u00f3bbi friss\u00edt\u00e9s 2007-ben t\u00f6rt\u00e9nt, \u00e9s az aktu\u00e1lis lista el\u00e9rhet\u0151 itt<\/a>.<\/p>\n

Ki k\u00e9pviseli az egy\u00e9ni v\u00e1llalkoz\u00e1st Rom\u00e1ni\u00e1ban?<\/b><\/h3>\n

Egy egy\u00e9ni v\u00e1llalkoz\u00e1s a term\u00e9szetes szem\u00e9ly v\u00e1llalkoz\u00f3<\/b> r\u00e9v\u00e9n m\u0171k\u00f6dik, aki a Kereskedelmi Nyilv\u00e1ntart\u00e1sba val\u00f3 bejegyz\u00e9s id\u0151pontj\u00e1t\u00f3l kezdve a v\u00e1llalkoz\u00e1s k\u00e9pvisel\u0151je. Az egy\u00e9ni v\u00e1llalkoz\u00f3 ak\u00e1r m\u00e1s munkaad\u00f3 alkalmazottja is lehet, m\u00e9g ha azonos tev\u00e9kenys\u00e9gi ter\u00fcleten is m\u0171k\u00f6dik. A k\u00e9pvisel\u0151 jogosult nyugd\u00edj- \u00e9s eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si jogviszonyra, valamint a v\u00e1llalkoz\u00e1s\u00e9rt felel\u0151ss\u00e9ggel tartozik a v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra elk\u00fcl\u00f6n\u00edtett vagyon\u00e1val, \u00e9s ha ez nem elegend\u0151, akkor a saj\u00e1t vagyon\u00e1b\u00f3l is helyt kell \u00e1llnia.<\/p>\n

Milyen dokumentumok sz\u00fcks\u00e9gesek egy egy\u00e9ni v\u00e1llalkoz\u00e1s bejegyz\u00e9s\u00e9hez Rom\u00e1ni\u00e1ban?<\/b><\/h2>\n

Annak ellen\u00e9re, hogy az egy\u00e9ni v\u00e1llalkoz\u00e1s nem rendelkezik jogi szem\u00e9lyis\u00e9ggel, a m\u0171k\u00f6d\u00e9s\u00e9hez enged\u00e9lyeztet\u00e9sre \u00e9s a sz\u00e9khely szerinti illet\u00e9kes b\u00edr\u00f3s\u00e1g melletti Kereskedelmi Nyilv\u00e1ntart\u00e1sba val\u00f3 bejegyz\u00e9sre van sz\u00fcks\u00e9g.<\/p>\n

A sz\u00fcks\u00e9ges dokumentumok a k\u00f6vetkez\u0151k:<\/p>\n

    \n
  • Bejegyz\u00e9si k\u00e9relem;<\/li>\n
  • Ad\u00f3regisztr\u00e1ci\u00f3s mell\u00e9klet;<\/li>\n
  • Nyilatkozat a m\u0171k\u00f6d\u00e9si felt\u00e9telek teljes\u00edt\u00e9s\u00e9r\u0151l a sz\u00e9khelyen \u00e9s\/vagy m\u00e1s helyis\u00e9gekben;<\/li>\n
  • A c\u00e9g elnevez\u00e9s\u00e9nek el\u00e9rhet\u0151s\u00e9gi igazol\u00e1sa \u00e9s foglal\u00e1s\u00e1nak igazol\u00e1sa (eredeti p\u00e9ld\u00e1ny);<\/li>\n
  • Az egy\u00e9ni v\u00e1llalkoz\u00f3 szem\u00e9lyi igazolv\u00e1nya (hiteles\u00edtett m\u00e1solat);<\/li>\n
  • A sz\u00e9khely haszn\u00e1lati jog\u00e1nak igazol\u00e1sa;<\/li>\n
  • Egyedi nyilatkozat a Kereskedelmi Nyilv\u00e1ntart\u00e1s \u00e1ltal ellen\u0151rz\u00f6tt st\u00e1tuszr\u00f3l;<\/li>\n
  • Ad\u00f3\u00fcgyi nyilv\u00e1ntart\u00e1s kivonata (eredeti p\u00e9ld\u00e1ny);<\/li>\n<\/ul>\n

    Mennyibe ker\u00fcl egy egy\u00e9ni v\u00e1llalkoz\u00e1s megsz\u00fcntet\u00e9se\u00a0<\/b>Rom\u00e1ni\u00e1ban<\/b>?<\/b><\/h3>\n

    Az egy\u00e9ni v\u00e1llalkoz\u00e1s megsz\u0171nhet az al\u00e1bbi esetekben:<\/p>\n

      \n
    • A v\u00e1llalkoz\u00f3 term\u00e9szetes szem\u00e9ly hal\u00e1la;<\/li>\n
    • A v\u00e1llalkoz\u00f3 d\u00f6nt\u00e9se alapj\u00e1n;<\/li>\n
    • A b\u00edr\u00f3s\u00e1g v\u00e9gz\u00e9se alapj\u00e1n, ha az v\u00e1llalkoz\u00e1s bejegyz\u00e9se s\u00e9rtette m\u00e1sok jogait.<\/li>\n<\/ul>\n

      A t\u00f6rl\u00e9si k\u00e9relem \u00e9s az igazol\u00f3 dokumentumok beny\u00fajt\u00e1sa ut\u00e1n a Kereskedelmi Nyilv\u00e1ntart\u00e1s 3 munkanapon bel\u00fcl ki\u00e1ll\u00edtja a t\u00f6rl\u00e9si igazol\u00e1st, d\u00edjfizet\u00e9s n\u00e9lk\u00fcl<\/b>.<\/p>\n

      Ad\u00f3z\u00e1s egy\u00e9ni v\u00e1llalkoz\u00e1s eset\u00e9n Rom\u00e1ni\u00e1ban<\/b><\/h3>\n

      Az egy\u00e9ni v\u00e1llalkoz\u00e1s j\u00f6vedelemad\u00f3<\/b> hat\u00e1lya al\u00e1 tartozik, \u00e9s ha \u00e9ves bev\u00e9tele meghaladja a hat minim\u00e1lb\u00e9r nett\u00f3 \u00f6sszeg\u00e9t, az egy\u00e9ni v\u00e1llalkoz\u00f3 k\u00f6teles eg\u00e9szs\u00e9gbiztos\u00edt\u00e1si hozz\u00e1j\u00e1rul\u00e1st is fizetni. Az \u00e1fa vonatkoz\u00e1s\u00e1ban ugyanazok a szab\u00e1lyok \u00e9rv\u00e9nyesek, mint az SRL-k eset\u00e9ben: ha az \u00e9ves bev\u00e9tel meghaladja a 300.000 lejt, az egy\u00e9ni v\u00e1llalkoz\u00e1s \u00e1fa-fizet\u0151v\u00e9 v\u00e1lik.<\/p>\n

      K\u00f6nyvel\u00e9s egy\u00e9ni v\u00e1llalkoz\u00e1s eset\u00e9n Rom\u00e1ni\u00e1ban<\/b><\/h3>\n

      Az egy\u00e9ni v\u00e1llalkoz\u00e1s egyszer\u0171s\u00edtett k\u00f6nyvel\u00e9st<\/b> alkalmaz, mivel nem rendelkezik jogi szem\u00e9lyis\u00e9ggel. A v\u00e1llalkoz\u00e1s vezet\u0151je maga is vezetheti a k\u00f6nyvel\u00e9st, amely mag\u00e1ban foglalja a bev\u00e9teli \u00e9s kiad\u00e1si nyilv\u00e1ntart\u00e1st, az el\u0151legfizet\u00e9seket \u00e9s az ad\u00f3el\u0151legeket. Ha az egy\u00e9ni v\u00e1llalkoz\u00e1s csak egy CAEN-k\u00f3ddal rendelkezik, akkor \u00e1tal\u00e1nyad\u00f3z\u00e1s al\u00e1 eshet, \u00e9s az ad\u00f3t f\u00fcggetlen\u00fcl az \u00fczleti tev\u00e9kenys\u00e9g\u00e9t\u0151l kell megfizetnie.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Mit jelent az egy\u00e9ni v\u00e1llalkoz\u00e1s Rom\u00e1ni\u00e1ban? A polg\u00e1ri t\u00f6rv\u00e9nyk\u00f6nyv a v\u00e1llalkoz\u00e1s fogalm\u00e1t a 3. cikkelyben hat\u00e1rozza meg, amely szerint a v\u00e1llalkoz\u00e1s olyan tev\u00e9kenys\u00e9g folytat\u00e1s\u00e1t jelenti, amely mag\u00e1ban foglalja javak vagy szolg\u00e1ltat\u00e1sok el\u0151\u00e1ll\u00edt\u00e1s\u00e1t, kezel\u00e9s\u00e9t vagy \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9t egy vagy t\u00f6bb szem\u00e9ly \u00e1ltal, rendszeresen \u00e9s folyamatosan, f\u00fcggetlen\u00fcl a nyeres\u00e9gszerz\u00e9si c\u00e9lt\u00f3l. \u00cdgy a v\u00e1llalkoz\u00e1s fogalm\u00e1ba beletartoznak mind a 31\/1990-es […]<\/p>\n","protected":false},"author":1,"featured_media":32127,"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-32126","post","type-post","status-publish","format-standard","has-post-thumbnail","category-uzleti-jog"],"yoast_head":"\nEgy\u00e9ni v\u00e1llalkoz\u00e1s Rom\u00e1ni\u00e1ban - mit jelent? 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