{"id":1044,"date":"2021-02-28T18:39:38","date_gmt":"2021-02-28T17:39:38","guid":{"rendered":"https:\/\/multilogkft.hu\/vamwiki\/%bkb_category%\/szabad-forgalomba-bocsatas-utmutato-modositas\/"},"modified":"2021-02-28T18:39:38","modified_gmt":"2021-02-28T17:39:38","slug":"szabad-forgalomba-bocsatas-utmutato-modositas","status":"publish","type":"bwl_kb","link":"https:\/\/multilog.hu\/en\/vamwiki\/szabad-forgalomba-bocsatas-en\/szabad-forgalomba-bocsatas-utmutato-modositas\/","title":{"rendered":"Szabad forgalomba bocs\u00e1t\u00e1s - \u00fatmutat\u00f3 m\u00f3dos\u00edt\u00e1s"},"content":{"rendered":"

A Nemzeti Ad\u00f3-\u00e9s V\u00e1mhivatal \u00e1ltal kiadott 3013\/2018. \u00fatmutat\u00f3 a szabad forgalomba bocs\u00e1t\u00e1s v\u00e1melj\u00e1r\u00e1skor az \u00e1ltal\u00e1nos forgalmi ad\u00f3r\u00f3l sz\u00f3l\u00f3 2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny 95. \u00e9s 96. \u00a7-aiban szab\u00e1lyozott ad\u00f3mentess\u00e9g alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 3010\/2016. \u00fatmutat\u00f3 m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l<\/h2>\n

A szabad forgalomba bocs\u00e1t\u00e1s v\u00e1melj\u00e1r\u00e1skor az \u00e1ltal\u00e1nos forgalmi ad\u00f3l sz\u00f3l\u00f3 2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny 95. \u00e9s 96.\u00a0r\u00f3\u00a7-aiban szab\u00e1lyozott ad\u00f3mentess\u00e9g alkalmaz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 3010\/2016. \u00fatmutat\u00f3t (a tov\u00e1bbiakban: \u00fatmutat\u00f3) jogszab\u00e1ly v\u00e1ltoz\u00e1sok ok\u00e1n az al\u00e1bbiak szerint m\u00f3dos\u00edtom.<\/p>\n

\"v\u00e1ltoz\u00e1s\"<\/p>\n

1. Az \u00fatmutat\u00f3nak 18. pontja hely\u00e9be a k\u00f6vetkez\u0151 rendelkez\u00e9s l\u00e9p:<\/h3>\n
\n

\u201e18. F\u0151 szab\u00e1ly szerint az import\u00e1l\u00f3nak be kell jelentkeznie Magyarorsz\u00e1gon ad\u00f3alanyk\u00e9nt. Az \u00e1fa t\u00f6rv\u00e9ny 257. \u00a7 (3) bekezd\u00e9s a) pontja \u00e9rtelm\u00e9ben, mentes\u00fcl ezen bejelentkez\u00e9si k\u00f6telezetts\u00e9g al\u00f3l az a belf\u00f6ld\u00f6n gazdas\u00e1gi c\u00e9llal nem letelepedett, belf\u00f6ld\u00f6n lak\u00f3hellyel vagy szok\u00e1sos tart\u00f3zkod\u00e1si hellyel nem rendelkez\u0151 ad\u00f3alany, aki (amely) belf\u00f6ld\u00f6n kiz\u00e1r\u00f3lag az \u00e1fa t\u00f6rv\u00e9ny<\/a> 95. \u00a7 szerinti ad\u00f3mentes term\u00e9kimportot megalapoz\u00f3 az \u00e1fa t\u00f6rv\u00e9ny 89. \u00a7 szerinti term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9st teljes\u00edt \u00e9s az ad\u00f3mentess\u00e9g \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9hez k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151t hatalmaz meg.\"<\/p>\n

C\u00e9g\u00fcnk seg\u00edts\u00e9g\u00e9re lehet, a Multilog Kft. tud v\u00e1mjogi k\u00e9pvisel\u0151t<\/a> biztos\u00edtani az \u00f6n sz\u00e1m\u00e1ra.<\/p>\n<\/blockquote>\n

2. Az \u00fatmutat\u00f3nak 36. pontja hely\u00e9be a k\u00f6vetkez\u0151 rendelkez\u00e9s l\u00e9p:<\/h3>\n

\u201e36. Az import\u00e1l\u00f3nak, k\u00f6zvetett v\u00e1mjogi k\u00e9pvisel\u0151j\u00e9nek, vagy p\u00e9nz\u00fcgyi k\u00e9pvisel\u0151j\u00e9nek az ad\u00f3 megfizet\u00e9se al\u00f3li v\u00e9gleges mentes\u00fcl\u00e9s \u00e9rdek\u00e9ben eleget kell tennie az \u00e1fa t\u00f6rv\u00e9ny 95.\u00a7 (1) bekezd\u00e9s a) \u00e9s a 95.\u00a7 (9) bekezd\u00e9s b) pontj\u00e1nak ba) alpontj\u00e1hoz f\u0171z\u0151d\u0151<\/p>\n

a) az \u00e1fa t\u00f6rv\u00e9ny 4\/A. sz\u00e1m\u00fa mell\u00e9klet I. pont szerinti szerinti \u00f6sszes\u00edt\u0151nyilatkozat-t\u00e9teli k\u00f6telezetts\u00e9g\u00e9nek, vagy<\/p>\n

b) bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9nek, ha az a) alpontban eml\u00edtett k\u00f6telezetts\u00e9g a term\u00e9k elfuvaroz\u00e1s\u00e1ra, illetve postai forgalomban k\u00fcldem\u00e9nyk\u00e9nt t\u00f6rt\u00e9n\u0151 felad\u00e1s\u00e1ra vonatkoz\u00f3 hat\u00e1rid\u0151 lej\u00e1rt\u00e1t k\u00f6vet\u0151 15. naphoz k\u00e9pest k\u00e9s\u0151bb v\u00e1lik esed\u00e9kess\u00e9.\u201d<\/p><\/blockquote>\n

3. Az \u00fatmutat\u00f3nak 43. pontja hely\u00e9be a k\u00f6vetkez\u0151 rendelkez\u00e9s l\u00e9p:<\/h3>\n
\n

\u201e43. Az \u00e1fa t\u00f6rv\u00e9ny 95. \u00a7 (10) bekezd\u00e9se alapj\u00e1n a term\u00e9k v\u00e1mjogi szabad forgalomba bocs\u00e1t\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 hat\u00e1rozat meghozatal\u00e1nak id\u0151pontja, vagy hat\u00e1rozat hi\u00e1ny\u00e1ban az \u00e1ru \u00e1tenged\u00e9s\u00e9nek id\u0151pontja min\u0151s\u00fcl esed\u00e9kess\u00e9gnek. Abban az esetben, ha az ad\u00f3 megfizet\u00e9s\u00e9nek felf\u00fcggeszt\u00e9se az \u00e1fa t\u00f6rv\u00e9ny 95. \u00a7 (7) bekezd\u00e9s b) pontja szerint \u2013 b\u00e1rmelyik ad\u00f3 al\u00f3li mentess\u00e9g felt\u00e9tel\u00e9nek a nem teljes\u00edt\u00e9s\u00e9vel \u2013 sz\u0171nik meg, az Uni\u00f3s V\u00e1mk\u00f3dex l\u00e9trehoz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 952\/2013\/EU eur\u00f3pai parlamenti \u00e9s tan\u00e1csi Rendelet 114. cikk (1) bekezd\u00e9se alapj\u00e1n k\u00e9sedelmi kamatot kell felsz\u00e1m\u00edtani az el\u0151\u00edrt id\u0151tartam lej\u00e1rt\u00e1nak napj\u00e1t\u00f3l a megfizet\u00e9s napj\u00e1ig. Fentiek alapj\u00e1n az elj\u00e1r\u00f3 v\u00e1mszerv a v\u00e1mjogi szabad forgalomba bocs\u00e1t\u00e1sr\u00f3l sz\u00f3l\u00f3 hat\u00e1rozat meghozatal\u00e1nak \u2013 hat\u00e1rozat hi\u00e1ny\u00e1ban az \u00e1ru \u00e1tenged\u00e9s\u00e9nek id\u0151pontj\u00e1nak \u2013 a napj\u00e1t\u00f3l a megfizet\u00e9s napj\u00e1ig k\u00e9sedelmi kamat kiszab\u00e1sa fel\u0151l is int\u00e9zkedik.\u201d<\/p>\n<\/blockquote>\n

4. Az \u00fatmutat\u00f3nak\u00a0 47. pontja hely\u00e9be a k\u00f6vetkez\u0151 rendelkez\u00e9s l\u00e9p:<\/h3>\n
\n

\u201e47. Amennyiben az igazol\u00e1si k\u00e9relemben foglaltakat az elj\u00e1r\u00f3 v\u00e1mszerv elfogadja, \u00fagy a kiszabott \u00e9s bev\u00e9telezett \u00e1fa, illetve k\u00e9sedelmi kamat \u00f6sszeg\u00e9t visszafizeti.\u201d<\/p>\n<\/blockquote>\n

5. Az \u00fatmutat\u00f3<\/h3>\n

a) 2. pont c) alpontj\u00e1ban a \u201e2016. \u00e9vi XIII. t\u00f6rv\u00e9ny\u201d sz\u00f6vegr\u00e9sz hely\u00e9be a \u201e2017. \u00e9vi CLII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Vtv.)\u201d,<\/p>\n

b) 46. pontj\u00e1ban \u201ea k\u00f6zigazgat\u00e1si hat\u00f3s\u00e1gi elj\u00e1r\u00e1s \u00e9s szolg\u00e1ltat\u00e1s \u00e1ltal\u00e1nos szab\u00e1lyair\u00f3l sz\u00f3l\u00f3 2004. \u00e9vi CXL. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: Ket) 66. \u00a7-a\u201d sz\u00f6vegr\u00e9sz hely\u00e9be az \u201ea Vtv. 43. \u00a7-a\u201d sz\u00f6veg l\u00e9p.<\/p><\/blockquote>\n

6. Jelen \u00fatmutat\u00f3 a kiadm\u00e1nyoz\u00e1s napj\u00e1t k\u00f6vet\u0151 3. munkanapt\u00f3l \u00e9rv\u00e9nyes.<\/h3>\n

Budapest, 2018. december 17.<\/p>","protected":false},"author":4,"parent":0,"template":"","meta":{"_links_to":"","_links_to_target":""},"bkb_category":[126],"bkb_tags":[120,123,125],"class_list":["post-1044","bwl_kb","type-bwl_kb","status-publish","hentry","bkb_category-szabad-forgalomba-bocsatas-en","bkb_tags-ado-en","bkb_tags-altalanos-forgalmi-ado-en","bkb_tags-jovedeki-ado-en"],"yoast_head":"Multilog - M\u00f3dos\u00edtott \u00fatmutat\u00f3 - szabad forgalomba bocs\u00e1t\u00e1s<\/title>\n<meta name=\"description\" content=\"V\u00e1ltoz\u00e1sok a szabad forgalomba bocs\u00e1t\u00e1s v\u00e1melj\u00e1r\u00e1shoz k\u00f6thet\u0151 ad\u00f3kr\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyekben. \u00daj szab\u00e1lyok az \u00fatmutat\u00f3 pontjaiban.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/multilog.hu\/en\/customswiki\/szabad-forgalomba-bocsatas-en\/szabad-forgalomba-bocsatas-utmutato-modositas\/?lang=en\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Multilog - 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