{"id":1227,"date":"2025-12-15T14:24:52","date_gmt":"2025-12-15T13:24:52","guid":{"rendered":"https:\/\/www.ppai.sk\/tudja-hogy-meg-becsuletes-vallalkozas-eseten-is-elveszitheti-az-afa-ra-szant-penzet-elmagyarazzuk-hogyan-kerulheti-el-ezt"},"modified":"2026-02-15T18:05:29","modified_gmt":"2026-02-15T17:05:29","slug":"tudja-hogy-meg-becsuletes-vallalkozas-eseten-is-elveszitheti-az-afa-ra-szant-penzet-elmagyarazzuk-hogyan-kerulheti-el-ezt","status":"publish","type":"post","link":"https:\/\/www.ppai.sk\/hu\/tudja-hogy-meg-becsuletes-vallalkozas-eseten-is-elveszitheti-az-afa-ra-szant-penzet-elmagyarazzuk-hogyan-kerulheti-el-ezt","title":{"rendered":"Tudja, hogy m\u00e9g becs\u00fcletes v\u00e1llalkoz\u00e1s eset\u00e9n is elvesz\u00edtheti az \u00c1FA-ra sz\u00e1nt p\u00e9nz\u00e9t? Elmagyar\u00e1zzuk, hogyan ker\u00fclheti el ezt."},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlnpnsnr-caeef657638d0ea595b206e5eec7d7cf\">\n.avia-section.av-mlnpnsnr-caeef657638d0ea595b206e5eec7d7cf{\nbackground-color:#e7eaee;\nbackground-image:unset;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-mlnpnsnr-caeef657638d0ea595b206e5eec7d7cf main_color avia-section-large avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  clanky-banner avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1227'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlnpkcoq-9f9a7ba58d37cdec765bc579b586ec24\">\n#top .av-special-heading.av-mlnpkcoq-9f9a7ba58d37cdec765bc579b586ec24{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mlnpkcoq-9f9a7ba58d37cdec765bc579b586ec24 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mlnpkcoq-9f9a7ba58d37cdec765bc579b586ec24 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mlnpkcoq-9f9a7ba58d37cdec765bc579b586ec24 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  avia-builder-el-no-sibling '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Tudja, hogy m\u00e9g becs\u00fcletes v\u00e1llalkoz\u00e1s eset\u00e9n is elvesz\u00edtheti az \u00c1FA-ra sz\u00e1nt p\u00e9nz\u00e9t? Elmagyar\u00e1zzuk, hogyan ker\u00fclheti el ezt. <\/h1><div class='av-subheading av-subheading_below'><p>K\u00e9pzeljen el egy helyzetet: v\u00e1s\u00e1rol \u00e1rut, kap egy sz\u00e1ml\u00e1t, becs\u00fcletesen kifizeti, \u00e9s azt gondolja, hogy minden rendben van. Egy id\u0151 m\u00falva azonban ad\u00f3ellen\u0151rz\u00e9s kopogtat az ajtaj\u00e1n, \u00e9s azt mondja, hogy nem ig\u00e9nyelheti vissza az \u00c1FA-t, amelyet m\u00e1r kifizetett. Hogyan lehets\u00e9ges ez?<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-480ugr-4cf540951101ff81e8f5a823cc241fa1 main_color avia-section-default avia-no-border-styling  avia-builder-el-2  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1227'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-mlnpl8s5-7305725fb2458cfd4108f31392967f3e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Lehet, hogy tudt\u00e1n k\u00edv\u00fcl ad\u00f3csal\u00e1s r\u00e9szese lett. \u00c9s pontosan erre szolg\u00e1l az \u00fagynevezett \u201eAxel Kittel teszt\u201d, amely az EU B\u00edr\u00f3s\u00e1g\u00e1nak d\u00f6nt\u00e9s\u00e9n alapul. Egyszer\u0171en fogalmazva azt mondja ki, hogy ha tudta, vagy n\u00e9mi \u00f3vatoss\u00e1ggal tudhatta volna, hogy olyannal \u00fczletel, aki ad\u00f3csal\u00e1st k\u00f6vet el, akkor elvesz\u00edtheti az \u00c1FA-visszaig\u00e9nyl\u00e9si jog\u00e1t.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlnplr22-134a08c43198d613d29cbdf0ec0d1909\">\n#top .av-special-heading.av-mlnplr22-134a08c43198d613d29cbdf0ec0d1909{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mlnplr22-134a08c43198d613d29cbdf0ec0d1909 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mlnplr22-134a08c43198d613d29cbdf0ec0d1909 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mlnplr22-134a08c43198d613d29cbdf0ec0d1909 av-special-heading-h2 blockquote modern-quote  avia-builder-el-4  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Mit jelent ez a gyakorlatban?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-mlnpm3oj-d5e4b7ad4f879296096e9a1dfd739375 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>A probl\u00e9ma nem felt\u00e9tlen\u00fcl \u00d6nn\u00e9l van. Felmer\u00fclhet a besz\u00e1ll\u00edt\u00f3j\u00e1n\u00e1l, vagy ak\u00e1r a besz\u00e1ll\u00edt\u00f3ja besz\u00e1ll\u00edt\u00f3j\u00e1n\u00e1l is. Err\u0151l \u00d6nnek fogalma sem lehet, de az ad\u00f3hat\u00f3s\u00e1g megk\u00e9rd\u0151jelezheti az \u00c1FA-visszaig\u00e9nyl\u00e9si jog\u00e1t.  <\/p>\n<p>Nem elegend\u0151, ha csak formailag rendben vannak a dokumentumok, mint p\u00e9ld\u00e1ul:<\/p>\n<ul>\n<li>Sz\u00e1mla<\/li>\n<li>Szerz\u0151d\u00e9s<\/li>\n<li>Fizet\u00e9si bizonylat<\/li>\n<li>\u00c1tv\u00e9teli jegyz\u0151k\u00f6nyv<\/li>\n<\/ul>\n<p>Az ad\u00f3hat\u00f3s\u00e1g vizsg\u00e1lni fogja, hogy az \u00fcgylet val\u00f3ban megt\u00f6rt\u00e9nt-e, volt-e gazdas\u00e1gi \u00e9rtelme, \u00e9s kell\u0151k\u00e9ppen ellen\u0151rizte-e \u00fczleti partner\u00e9t.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlnpsczk-9064e1bc2dc01152fbcdf047de0eb01e\">\n#top .av-special-heading.av-mlnpsczk-9064e1bc2dc01152fbcdf047de0eb01e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mlnpsczk-9064e1bc2dc01152fbcdf047de0eb01e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mlnpsczk-9064e1bc2dc01152fbcdf047de0eb01e .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mlnpsczk-9064e1bc2dc01152fbcdf047de0eb01e av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Mire figyeljen?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-mlnpt6h4-22a4ffa33dc62180aef3b940ac6fe3f5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Az ad\u00f3hat\u00f3s\u00e1g a k\u00f6vetkez\u0151kre \u00f6sszpontos\u00edthat:<\/p>\n<ul>\n<li><strong>A teljes\u00edt\u00e9s val\u00f3s\u00e1ga:<\/strong> Val\u00f3ban megkapta az \u00e1rut vagy szolg\u00e1ltat\u00e1st?<\/li>\n<li><strong>Gazdas\u00e1gi \u00e9rtelem:<\/strong> Nem volt t\u00fal alacsony vagy t\u00fal magas az \u00e1r?<\/li>\n<li><strong>Partner ellen\u0151rz\u00e9se:<\/strong> Ellen\u0151rizte, hogy \u00e9rv\u00e9nyes \u00c1FA-sz\u00e1ma van-e, nem szerepel-e az ad\u00f3sok nyilv\u00e1ntart\u00e1s\u00e1ban, vagy van-e val\u00f3s sz\u00e9khelye?<\/li>\n<li><strong>Gyan\u00fas k\u00f6r\u00fclm\u00e9nyek:<\/strong> Nem mutatott az \u00fcgylet l\u00e1ncolatos csal\u00e1s vagy m\u00e1s kock\u00e1zatos gyakorlat jeleit?<\/li>\n<\/ul>\n<p>Nagyon neh\u00e9z lehet bizony\u00edtani, hogy semmir\u0151l sem tudott. Ez\u00e9rt fontos az \u00f3vatoss\u00e1g.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlnpuash-993fcb4ed82091ca3fb35ec050d38e63\">\n#top .av-special-heading.av-mlnpuash-993fcb4ed82091ca3fb35ec050d38e63{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mlnpuash-993fcb4ed82091ca3fb35ec050d38e63 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mlnpuash-993fcb4ed82091ca3fb35ec050d38e63 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mlnpuash-993fcb4ed82091ca3fb35ec050d38e63 av-special-heading-h2 blockquote modern-quote  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Hogyan v\u00e9dekezhet?<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-mlnpv32j-2189ee1afbdbe05fd3cd2b25bc587706 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Nem arr\u00f3l van sz\u00f3, hogy m\u00e1sok hib\u00e1i\u00e9rt felel\u0151s legyen. Arr\u00f3l van sz\u00f3, hogy kell\u0151en \u00f3vatos legyen, \u00e9s bizony\u00edtani tudja, hogy mindent megtett, amit elv\u00e1rnak \u00d6nt\u0151l. <\/p>\n<p>Javasoljuk, hogy:<\/p>\n<ol>\n<li><strong>Ellen\u0151rizze \u00fczleti partnereit:<\/strong> Tudjon meg r\u00f3luk min\u00e9l t\u00f6bb inform\u00e1ci\u00f3t. Ellen\u0151rizze \u0151ket a nyilv\u00e1ntart\u00e1sokban, n\u00e9zze meg a m\u00faltjukat. <\/li>\n<li><strong>Archiv\u00e1lja az \u00f6sszes kommunik\u00e1ci\u00f3t:<\/strong> E-maileket, szerz\u0151d\u00e9seket, megrendel\u00e9seket \u2013 mindent \u0151rizzen meg.<\/li>\n<li><strong>Legyenek egy\u00e9rtelm\u0171 szerz\u0151d\u00e9si felt\u00e9telei:<\/strong> Egy j\u00f3l meg\u00edrt szerz\u0151d\u00e9s megv\u00e9dheti \u00d6nt.<\/li>\n<li><strong>\u00d3vakodjon a t\u00fal kedvez\u0151 aj\u00e1nlatokt\u00f3l:<\/strong> Ha valami t\u00fal sz\u00e9p ahhoz, hogy igaz legyen, val\u00f3sz\u00edn\u0171leg az is.<\/li>\n<li><strong>Konzult\u00e1ljon kock\u00e1zatos \u00fcgyletek eset\u00e9n:<\/strong> Ha valami nem t\u0171nik rendben, konzult\u00e1ljon szakemberrel, miel\u0151tt megk\u00f6ti az \u00fcgyletet.<\/li>\n<\/ol>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlns0334-60fb00322a302ed8b4137026e5f1a4b9\">\n#top .av-special-heading.av-mlns0334-60fb00322a302ed8b4137026e5f1a4b9{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mlns0334-60fb00322a302ed8b4137026e5f1a4b9 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mlns0334-60fb00322a302ed8b4137026e5f1a4b9 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mlns0334-60fb00322a302ed8b4137026e5f1a4b9 av-special-heading-h2 blockquote modern-quote  avia-builder-el-10  el_after_av_textblock  el_before_av_textblock '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >\u00d6sszefoglal\u00e1s<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-mlns0apo-d87603f7c6ed6dbfa3ec685ac907c696 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Az \u00c1FA m\u00e1r r\u00e9g\u00f3ta nem csak a k\u00f6nyvel\u00e9sr\u0151l sz\u00f3l. Hanem a kock\u00e1zatkezel\u00e9sr\u0151l is. A mi feladatunk, hogy felh\u00edvjuk a figyelm\u00e9t azokra a pontokra, ahol probl\u00e9ma mer\u00fclhet fel, m\u00e9g akkor is, ha els\u0151 pillant\u00e1sra minden rendben l\u00e9v\u0151nek t\u0171nik. Mert a jogi csapd\u00e1k gyakran nem sz\u00e1nd\u00e9kosan, hanem a kock\u00e1zat al\u00e1becs\u00fcl\u00e9s\u00e9vel kezd\u0151dnek.<\/p>\n<\/div><\/section>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_3'  class='avia-section av-mlnpznbq-9a36deb721814ae2807c4a2c8e8de99c main_color avia-section-default avia-no-border-styling  avia-builder-el-12  el_after_av_section  avia-builder-el-last  blog-cta avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1227'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1uv7t7-e65ed7c174b5131f3e37c473d5e0af69\">\n.flex_column.av-1uv7t7-e65ed7c174b5131f3e37c473d5e0af69{\nbackground:url(https:\/\/www.ppai.sk\/wp-content\/uploads\/2026\/02\/blog-cta.jpg) 0% 50% no-repeat scroll ;\n}\n<\/style>\n<div  class='flex_column av-1uv7t7-e65ed7c174b5131f3e37c473d5e0af69 av_one_full  avia-builder-el-13  avia-builder-el-no-sibling  first flex_column_div avia-full-stretch  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mlnqe8s6-9557bd9bea211f91afdceb7e9d8fecb9\">\n#top .av-special-heading.av-mlnqe8s6-9557bd9bea211f91afdceb7e9d8fecb9{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-mlnqe8s6-9557bd9bea211f91afdceb7e9d8fecb9 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-mlnqe8s6-9557bd9bea211f91afdceb7e9d8fecb9 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-mlnqe8s6-9557bd9bea211f91afdceb7e9d8fecb9 av-special-heading-h2 blockquote modern-quote modern-centered  avia-builder-el-14  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >L\u00e9pjen vel\u00fcnk kapcsolatba m\u00e9g ma, \u00e9s <span>egyeztesse le k\u00f6telezetts\u00e9gmentes, ingyenes konzult\u00e1ci\u00f3j\u00e1t!<\/span><\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-mlnqbkog-5eb58d48177dacebbd4f204c33e1e64d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock blog-cta-tel'  itemprop=\"text\" ><p style=\"text-align: center;\"><a href=\"tel:+421903988817\">+421 903 988 817<\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-mlnqcgqa-b6082bbd7a40a19057d02f3f86525d5e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: center;\">munkanapokon 10:00 \u00e9s 18:00 \u00f3ra k\u00f6z\u00f6tt<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-mlnqcsg5-c508e591656cc1e27c50603774640592 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock blog-cta-form-text'  itemprop=\"text\" ><p style=\"text-align: center;\">vagy \u00edrjon nek\u00fcnk az \u0171rlapon kereszt\u00fcl<\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap av-mlnqdv0y-03bcacaebe7a3b9f935755e1a037b3e9-wrap avia-button-center  avia-builder-el-18  el_after_av_textblock  avia-builder-el-last  popup-form'><a href='#'  class='avia-button av-mlnqdv0y-03bcacaebe7a3b9f935755e1a037b3e9 av-link-btn avia-icon_select-no avia-size-medium avia-position-center avia-color-theme-color'   aria-label=\"\u0170rlap\"><span class='avia_iconbox_title' >\u0170rlap<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>K\u00e9pzeljen el egy helyzetet: v\u00e1s\u00e1rol \u00e1rut, kap egy sz\u00e1ml\u00e1t, becs\u00fcletesen kifizeti, \u00e9s azt gondolja, hogy&#8230;<\/p>\n","protected":false},"author":1,"featured_media":1228,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-hu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tudja, hogy m\u00e9g becs\u00fcletes v\u00e1llalkoz\u00e1s eset\u00e9n is elvesz\u00edtheti az \u00c1FA-ra sz\u00e1nt p\u00e9nz\u00e9t? Elmagyar\u00e1zzuk, hogyan ker\u00fclheti el ezt. - PPai<\/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.ppai.sk\/hu\/tudja-hogy-meg-becsuletes-vallalkozas-eseten-is-elveszitheti-az-afa-ra-szant-penzet-elmagyarazzuk-hogyan-kerulheti-el-ezt\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tudja, hogy m\u00e9g becs\u00fcletes v\u00e1llalkoz\u00e1s eset\u00e9n is elvesz\u00edtheti az \u00c1FA-ra sz\u00e1nt p\u00e9nz\u00e9t? 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