{"id":2379,"date":"2015-10-26T14:32:48","date_gmt":"2015-10-26T14:32:48","guid":{"rendered":"http:\/\/help.cobra.hu\/?p=2379"},"modified":"2025-09-23T11:14:05","modified_gmt":"2025-09-23T11:14:05","slug":"afa-bevallas-keszitese","status":"publish","type":"post","link":"http:\/\/help.cobra.hu\/index.php\/2015\/10\/26\/afa-bevallas-keszitese\/","title":{"rendered":"\u00c1FA bevall\u00e1s k\u00e9sz\u00edt\u00e9se"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Tartalomjegyz&eacute;k<\/p><ul class=\"toc_list\"><li><a href=\"#Elofeltetelek\"><span class=\"toc_number toc_depth_1\">1<\/span> El\u0151felt\u00e9telek<\/a><\/li><li><a href=\"#Lepesek\"><span class=\"toc_number toc_depth_1\">2<\/span> L\u00e9p\u00e9sek<\/a><ul><li><a href=\"#Az_AFA_idoszak_adatainak_kigyujtese_azAFA_bevallasi_idoszakok_menupontban\"><span class=\"toc_number toc_depth_2\">2.1<\/span> Az \u00c1FA id\u0151szak adatainak kigy\u0171jt\u00e9se az\u00a0\u00c1FA bevall\u00e1si id\u0151szakok men\u00fcpontban<\/a><\/li><li><a href=\"#AFA_bevallas_elkeszitese_XML_mentese\"><span class=\"toc_number toc_depth_2\">2.2<\/span> \u00c1FA bevall\u00e1s elk\u00e9sz\u00edt\u00e9se, XML ment\u00e9se<\/a><\/li><\/ul><\/li><li><a href=\"#Bejovo_szamlak_az_M_lapon\"><span class=\"toc_number toc_depth_1\">3<\/span> Bej\u00f6v\u0151 sz\u00e1ml\u00e1k az M lapon<\/a><\/li><li><a href=\"#M02-K_lap\"><span class=\"toc_number toc_depth_1\">4<\/span> M\/02-K lap<\/a><ul><li><a href=\"#Kimenet_a_2065M-02-K_lapon\"><span class=\"toc_number toc_depth_2\">4.1<\/span> Kimenet a 2065M-02-K lapon<\/a><\/li><li><a href=\"#Kimenet_a_2165M-02-K_lapon\"><span class=\"toc_number toc_depth_2\">4.2<\/span> Kimenet a 2165M-02-K lapon<\/a><\/li><\/ul><\/li><li><a href=\"#Szamlak_szerepeltetese_a_7_ill_8-as_lapon\"><span class=\"toc_number toc_depth_1\">5<\/span> Sz\u00e1ml\u00e1k szerepeltet\u00e9se a 7 ill. 8-as lapon<\/a><ul><li><a href=\"#2565_AFA_bevallas_Foldgaz_kereskedelem\"><span class=\"toc_number toc_depth_2\">5.1<\/span> 2565 \u00c1FA bevall\u00e1s: F\u00f6ldg\u00e1z kereskedelem<\/a><\/li><\/ul><\/li><li><a href=\"#A_2xA60_Osszesito_nyilatkozat_elkeszitese\"><span class=\"toc_number toc_depth_1\">6<\/span> A 2xA60 (\u00d6sszes\u00edt\u0151 nyilatkozat) elk\u00e9sz\u00edt\u00e9se<\/a><\/li><\/ul><\/div>\n\r\n<h4><span id=\"Elofeltetelek\">El\u0151felt\u00e9telek<\/span><\/h4>\r\n\r\n\r\n\r\n<ol>\r\n<li><a href=\"http:\/\/help.cobra.hu\/index.php\/2015\/09\/09\/afa-kulcsok\/\">\u00c1FA kulcsok felv\u00e9tele<\/a><\/li>\r\n<li><a href=\"http:\/\/help.cobra.hu\/index.php\/2015\/09\/09\/afa-tipusok\/\">\u00c1FA t\u00edpusok felv\u00e9tele \u00e9s param\u00e9terez\u00e9se<\/a><\/li>\r\n<li><a href=\"http:\/\/help.cobra.hu\/index.php\/2015\/10\/26\/afa-bevallasok-utemezese\/\">\u00c1FA bevall\u00e1sok \u00fctemez\u00e9se<\/a><\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h4><span id=\"Lepesek\">L\u00e9p\u00e9sek<\/span><\/h4>\r\n\r\n\r\n\r\n<ol>\r\n<li>\r\n<h5><span id=\"Az_AFA_idoszak_adatainak_kigyujtese_azAFA_bevallasi_idoszakok_menupontban\"><strong>Az \u00c1FA id\u0151szak adatainak kigy\u0171jt\u00e9se az\u00a0<a href=\"http:\/\/help.cobra.hu\/?p=2385\">\u00c1FA bevall\u00e1si id\u0151szakok<\/a> men\u00fcpontban<\/strong><\/span><\/h5>\r\n<\/li>\r\n<li>\r\n<h5><span id=\"AFA_bevallas_elkeszitese_XML_mentese\"><strong>\u00c1FA bevall\u00e1s elk\u00e9sz\u00edt\u00e9se, XML ment\u00e9se<\/strong><\/span><\/h5>\r\n<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p>A <strong>P\u00e9nz\u00fcgy, sz\u00e1mvitel \/ P\u00e9nz\u00fcgy \/ \u00c1FA bevall\u00e1s \/ Bevall\u00e1sok \/ \u00c1FA bevall\u00e1s\u00a0<\/strong>alatt tal\u00e1ljuk a 2&#215;65 \u00e9s a 2xA60 (\u00d6sszes\u00edt\u0151 nyilatkozat az Eur\u00f3pai K\u00f6z\u00f6ss\u00e9g ter\u00fclet\u00e9n bel\u00fcl t\u00f6rt\u00e9n\u0151 k\u00f6z\u00f6ss\u00e9gi term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sekr\u0151l \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sokr\u00f3l, valamint az Eur\u00f3pai K\u00f6z\u00f6ss\u00e9g ter\u00fclet\u00e9r\u0151l t\u00f6rt\u00e9n\u0151 term\u00e9kbeszerz\u00e9sekr\u0151l \u00e9s szolg\u00e1ltat\u00e1s ig\u00e9nybev\u00e9telekr\u0151l) bevall\u00e1sok elektronikus elk\u00e9sz\u00edt\u00e9shez sz\u00fcks\u00e9ges funkci\u00f3kat:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\">\r\n<p id=\"ZjFFqbT\"><img loading=\"lazy\" class=\"wp-image-9077  aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f0d8c790.png\" alt=\"\" width=\"277\" height=\"188\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f0d8c790.png 332w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f0d8c790-300x203.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f0d8c790-250x169.png 250w\" sizes=\"(max-width: 277px) 100vw, 277px\" \/><\/p>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Az <strong>\u00c1FA bevall\u00e1s<\/strong> funkci\u00f3 szolg\u00e1l a 2&#215;65 XML \u00e1llom\u00e1ny elk\u00e9sz\u00edt\u00e9s\u00e9re. Ind\u00edt\u00e1s ut\u00e1n v\u00e1lasszuk ki a kigy\u0171jt\u00f6tt, bevallani k\u00edv\u00e1nt id\u0151szakot \u00e9s nyomjuk meg a [<strong>Friss\u00edt\u00e9s<\/strong>] gombot:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\">\r\n<p id=\"MkeMkNg\"><img loading=\"lazy\" width=\"1153\" height=\"841\" class=\"size-full wp-image-9078  aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f3f8143c.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f3f8143c.png 1153w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f3f8143c-300x219.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f3f8143c-1024x747.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f3f8143c-768x560.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f3f8143c-250x182.png 250w\" sizes=\"(max-width: 1153px) 100vw, 1153px\" \/><\/p>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Amennyiben valamely \u00f6sszes\u00edt\u0151 sor &#8220;Sor&#8221; oszlop\u00e1ban \u00fcres a mez\u0151, k\u00e9t eset lehets\u00e9ges: rosszul r\u00f6gz\u00edtett\u00fck valamely bizonylat(ok) \u00c1FA adat\u00e1t, vagy az adott \u00c1FA t\u00edpus &#8211; \u00c1FA kulcs p\u00e1rosra m\u00e9g nem hat\u00e1roztunk meg sort a bevall\u00e1sban.\u00a0Az esetleges bevall\u00e1si sorsz\u00e1mhi\u00e1ny p\u00f3tl\u00e1s\u00e1hoz\u00a0haszn\u00e1ljuk az <strong>\u00c1FA bevall\u00e1s \u00f6sszerendel\u00e9se<\/strong> gomb hat\u00e1s\u00e1ra megny\u00edl\u00f3 ablakot, majd nyomjuk meg a Friss\u00edt\u00e9s gombot.<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"1103\" height=\"788\" class=\"wp-image-4985\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60890886447.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60890886447.png 1103w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60890886447-300x214.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60890886447-1024x732.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60890886447-250x179.png 250w\" sizes=\"(max-width: 1103px) 100vw, 1103px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Meghat\u00e1rozatlan sorokkal rendelkez\u0151\u00a0adathalmaz nem export\u00e1lhat\u00f3:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"891\" height=\"679\" class=\"wp-image-4984\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60887f86859.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60887f86859.png 891w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60887f86859-300x229.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60887f86859-250x191.png 250w\" sizes=\"(max-width: 891px) 100vw, 891px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Az <strong>Azonos\u00edt\u00e1s<\/strong>\u00a0f\u00fcl\u00f6n a bevall\u00f3 ad\u00f3alany adatait sz\u00fcks\u00e9ges megadni, \u00e9rtelemszer\u0171en kit\u00f6ltend\u0151:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\">\r\n<p id=\"XkEsSAV\"><img loading=\"lazy\" width=\"1153\" height=\"210\" class=\"size-full wp-image-9080  aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f7e61781.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f7e61781.png 1153w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f7e61781-300x55.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f7e61781-1024x187.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f7e61781-768x140.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872f7e61781-250x46.png 250w\" sizes=\"(max-width: 1153px) 100vw, 1153px\" \/><\/p>\r\n<p>Az <strong>Export f\u00fcl<\/strong> a 2025.5 verzi\u00f3t\u00f3l el\u00e9rhet\u0151, itt olvashatunk r\u00f3la: <strong><a href=\"https:\/\/help.cobra.hu\/index.php\/2025\/06\/24\/anyk\/\">ANYK el\u00e9r\u00e9s be\u00e1ll\u00edt\u00e1sa<\/a><\/strong><\/p>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Amennyiben minden sorhoz rendelt\u00fcnk bevall\u00e1s sort, az export f\u00e1jl el\u00e9r\u00e9si \u00fatj\u00e1t \u00e9s nev\u00e9t megadva (vagy gener\u00e1ltatva a programmal) ind\u00edthatjuk az XML gener\u00e1l\u00e1s\u00e1t.<\/p>\r\n<p>Az [<strong>Ind\u00edt<\/strong>] gomb mellett megjelen\u0151 leg\u00f6rd\u00fcl\u0151 mez\u0151ben lehet megadni a f\u00e1jl ment\u00e9se ut\u00e1n v\u00e9grehajtand\u00f3 m\u0171veletet.<\/p>\r\n<p id=\"itQiTLs\"><img loading=\"lazy\" width=\"1163\" height=\"965\" class=\"size-full wp-image-9082  aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_6887303530981.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_6887303530981.png 1163w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_6887303530981-300x249.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_6887303530981-1024x850.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_6887303530981-768x637.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_6887303530981-250x207.png 250w\" sizes=\"(max-width: 1163px) 100vw, 1163px\" \/><\/p>\r\n<p>Lehets\u00e9ges \u00e9rt\u00e9kei:<\/p>\r\n<ul>\r\n<li><strong>Nincs<\/strong>: Nincs m\u0171velet: az [Ind\u00edt] gomb megnyom\u00e1sa ut\u00e1n elk\u00e9sz\u00fcl az xml, ment\u00e9sre ker\u00fcl. Ez t\u00f6rt\u00e9nt a 2024.5 verzi\u00f3 el\u0151tt.<\/li>\r\n<li><strong>Tartalmaz\u00f3 mappa megnyit\u00e1sa<\/strong>: az [Ind\u00edt] gomb megnyom\u00e1sa ut\u00e1n elk\u00e9sz\u00fcl az xml, ment\u00e9sre ker\u00fcl, majd a <strong>Windows int\u00e9z\u0151 ny\u00edlik meg a f\u00e1jlt tartalmaz\u00f3 mapp\u00e1val<\/strong><\/li>\r\n<li><strong>Megnyit\u00e1s az \u00c1NYK programmal<\/strong>: az [Ind\u00edt] gomb megnyom\u00e1sa ut\u00e1n elk\u00e9sz\u00fcl az xml, ment\u00e9sre ker\u00fcl, majd <strong>az \u00c1NYK program ny\u00edlik meg, bet\u00f6ltve az export f\u00e1jlt<\/strong>. Ennek felt\u00e9tele a helyes \u00c1NYK program mappa megad\u00e1sa.<\/li>\r\n<li>Import\u00e1l\u00e1s az \u00c1NYK programba:\u00a0az [Ind\u00edt] gomb megnyom\u00e1sa ut\u00e1n elk\u00e9sz\u00fcl az xml, ment\u00e9sre ker\u00fcl, majd <strong>az \u00c1NYK program ny\u00edlik meg, import\u00e1lva az export f\u00e1jlt, \u00a0\u00edgy az szerkeszthet\u0151v\u00e9, \u00e9s azonnal beadhat\u00f3v\u00e1 v\u00e1lik. <\/strong>Ennek felt\u00e9tele a helyes \u00c1NYK program mappa megad\u00e1sa.<\/li>\r\n<\/ul>\r\n<p>A szoftver t\u00e1j\u00e9koztat a sikeres eredm\u00e9nyr\u0151l:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\">\r\n<p id=\"INucwTE\"><img loading=\"lazy\" width=\"1151\" height=\"837\" class=\"size-full wp-image-9081  aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872fbc48510.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872fbc48510.png 1151w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872fbc48510-300x218.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872fbc48510-1024x745.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872fbc48510-768x558.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/07\/img_68872fbc48510-250x182.png 250w\" sizes=\"(max-width: 1151px) 100vw, 1151px\" \/><\/p>\r\n<\/figure>\r\n<\/div>\r\n<p>&nbsp;<\/p>\r\n<p>Vide\u00f3 a m\u0171k\u00f6d\u00e9sr\u0151l <strong style=\"font-size: 14.4px;\">Megnyit\u00e1s az \u00c1NYK programmal <\/strong>eset\u00e9n<strong style=\"font-size: 14.4px;\">:<\/strong><\/p>\r\n<div style=\"width: 780px;\" class=\"wp-video\"><!--[if lt IE 9]><script>document.createElement('video');<\/script><![endif]-->\n<video class=\"wp-video-shortcode\" id=\"video-2379-1\" width=\"780\" height=\"508\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/ANYK_megnyitas.mp4?_=1\" \/><a href=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/ANYK_megnyitas.mp4\">http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/ANYK_megnyitas.mp4<\/a><\/video><\/div>\r\n<p>Amennyiben helytelen a megadott \u00c1NYK mappa, a program hiba\u00fczenetet k\u00fcld:<\/p>\r\n<p id=\"rkZvtxN\"><img loading=\"lazy\" width=\"1150\" height=\"837\" class=\"size-full wp-image-8994 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/img_685aadf2e8ac9.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/img_685aadf2e8ac9.png 1150w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/img_685aadf2e8ac9-300x218.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/img_685aadf2e8ac9-1024x745.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/img_685aadf2e8ac9-768x559.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/06\/img_685aadf2e8ac9-250x182.png 250w\" sizes=\"(max-width: 1150px) 100vw, 1150px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<h4><span id=\"Bejovo_szamlak_az_M_lapon\"><strong>Bej\u00f6v\u0151 sz\u00e1ml\u00e1k az M lapon<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n<blockquote class=\"wp-block-quote\">\r\n<p>Az \u00e1ltal\u00e1nos forgalmi ad\u00f3r\u00f3l sz\u00f3l\u00f3 2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny (tov\u00e1bbiakban: \u00c1fa tv.) \u00d6sszes\u00edt\u0151 jelent\u00e9sre vonatkoz\u00f3 szab\u00e1lyokat tartalmaz\u00f3 10. sz\u00e1m\u00fa mell\u00e9klet\u00e9nek szab\u00e1lyai 2020. j\u00falius 1-j\u00e9vel megv\u00e1ltoznak, megsz\u0171nik a 100\u00a0000 forintos ad\u00f3\u00e9rt\u00e9khat\u00e1r. (forr\u00e1s: <a href=\"https:\/\/nav.gov.hu\/nav\/ado\/afa\/A_szamlaadat_szolgalt20200701.html#1\" target=\"_blank\" rel=\"noopener\">https:\/\/nav.gov.hu\/nav\/ado\/afa\/A_szamlaadat_szolgalt20200701.html#1<\/a>)<\/p>\r\n<\/blockquote>\r\n\r\n\r\n\r\n<p>Az \u00e1fabevall\u00e1s M lapj\u00e1n adat szolg\u00e1ltatand\u00f3<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>az olyan term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9sr\u0151l, szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sr\u00f3l valamint az el\u0151z\u0151ek ellen\u00e9rt\u00e9k\u00e9be besz\u00e1m\u00edt\u00f3 el\u0151legr\u0151l befogadott sz\u00e1ml\u00e1r\u00f3l, ami alapj\u00e1n az ad\u00f3alany ad\u00f3levon\u00e1si jogot gyakorol, f\u00fcggetlen\u00fcl az \u00e1th\u00e1r\u00edtott ad\u00f3 \u00f6sszeg\u00e9nek (\u00e9s az abb\u00f3l levont ad\u00f3 \u00f6sszeg\u00e9nek) nagys\u00e1g\u00e1t\u00f3l,<\/li>\r\n<li>az ad\u00f3levon\u00e1s alapj\u00e1ul szolg\u00e1l\u00f3 sz\u00e1ml\u00e1t m\u00f3dos\u00edt\u00f3, \u00e9rv\u00e9nytelen\u00edt\u0151 sz\u00e1ml\u00e1val egy tekintet al\u00e1 okiratr\u00f3l, ha a m\u00f3dos\u00edt\u00e1snak \u00e1fabevall\u00e1sban elsz\u00e1moland\u00f3, \u00f6sszegszer\u0171 hat\u00e1sa van.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>A\u00a02020. j\u00falius 1-j\u00e9t\u0151l hat\u00e1lyos szab\u00e1ly<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>azokra a sz\u00e1ml\u00e1kra alkalmazand\u00f3 el\u0151sz\u00f6r, amelyek alapj\u00e1n a havi bevall\u00f3 ad\u00f3alany a 2020. j\u00falius havi, a negyed\u00e9ves bevall\u00f3 ad\u00f3alany a 2020. III. negyed\u00e9vi, \u00e9ves bevall\u00f3 a 2021. \u00e9vi ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakr\u00f3l beny\u00fajtott \u00e1fabevall\u00e1s\u00e1ban \u00e9rv\u00e9nyes\u00edt ad\u00f3levon\u00e1si jogot, \u00e9s<\/li>\r\n<li>azokra a m\u00f3dos\u00edt\u00e1sokra, \u00e9rv\u00e9nytelen\u00edt\u00e9sekre alkalmazand\u00f3 el\u0151sz\u00f6r, amelyeknek a hat\u00e1s\u00e1t az el\u0151z\u0151ek szerinti bevall\u00e1s\u00e1ban veszi fegyelembe.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>A CobraConto.Net \u00c1FA bevall\u00e1s fel\u00fclete az adott id\u0151szakot kiv\u00e1lasztva majd a [<strong>Friss\u00edt\u00e9s<\/strong>] gombot megnyomva az &#8220;M\/02&#8221; \u00e9s &#8220;M\/02-K&#8221; f\u00fcleken ad\u00f3sz\u00e1monk\u00e9nt jelen\u00edti meg a bej\u00f6v\u0151 sz\u00e1ml\u00e1k adatait. A 2025.6-os verzi\u00f3t\u00f3l a progem lehet\u0151v\u00e9 teszi az \u00f6nk\u00e9ntes (opcin\u00e1lisan jelenthet\u0151), t\u00e9nylegesen levon\u00e1sba helyezett \u00e1fa sz\u00e1mlaszinten t\u00f6rt\u00e9n\u0151 jelent\u00e9s\u00e9t is, bontva az alkalmazott ad\u00f3m\u00e9rt\u00e9kek (5%, 18%, 27%) \u00e9s az ar\u00e1nyos\u00edt\u00e1ssal \u00e9rintett t\u00e9telek szerint:<\/p>\r\n<p id=\"JcMISLf\"><img loading=\"lazy\" width=\"1360\" height=\"841\" class=\"alignnone size-full wp-image-9142 \" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d27f896dcba.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d27f896dcba.png 1360w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d27f896dcba-300x186.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d27f896dcba-1024x633.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d27f896dcba-768x475.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d27f896dcba-250x155.png 250w\" sizes=\"(max-width: 1360px) 100vw, 1360px\" \/><\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\u00a0<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\">\r\n<p id=\"UzIpAuZ\"><img loading=\"lazy\" width=\"1431\" height=\"841\" class=\"alignnone size-full wp-image-9143 \" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ad0f975.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ad0f975.png 1431w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ad0f975-300x176.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ad0f975-1024x602.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ad0f975-768x451.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ad0f975-250x147.png 250w\" sizes=\"(max-width: 1431px) 100vw, 1431px\" \/><\/p>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>A &#8220;<strong>Z\u00e9r\u00f3 \u00c1FA \u00f6sszeg kihagy\u00e1sa<\/strong>&#8221; mez\u0151 kipip\u00e1l\u00e1s\u00e1val hagyhatjuk ki az M lapokr\u00f3l a levonhat\u00f3 \u00c1FA \u00f6sszeget nem tartalmaz\u00f3 sz\u00e1ml\u00e1kat, hiszen &#8220;<em>tov\u00e1bbra sem kell adatot szolg\u00e1ltatni p\u00e9ld\u00e1ul a ford\u00edtott ad\u00f3z\u00e1s al\u00e1 tartoz\u00f3 \u00e9s az ad\u00f3mentes \u00fcgyletr\u0151l befogadott sz\u00e1ml\u00e1kr\u00f3l<\/em>&#8220;.<\/p>\r\n\r\n\r\n\r\n<p>P\u00e9lda kikapcsolva, l\u00e1that\u00f3ak a levonhat\u00f3 \u00c1F\u00c1-t nem tartalmaz\u00f3 bizonylatok:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"887\" height=\"414\" class=\"wp-image-4993\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b489073ca.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b489073ca.png 887w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b489073ca-300x140.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b489073ca-250x117.png 250w\" sizes=\"(max-width: 887px) 100vw, 887px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>P\u00e9lda bekapcsolva, kihagyva a levonhat\u00f3 \u00c1F\u00c1-t nem tartalmaz\u00f3 bizonylatok:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"886\" height=\"344\" class=\"wp-image-4994\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b4ddca6d2.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b4ddca6d2.png 886w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b4ddca6d2-300x116.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60b4ddca6d2-250x97.png 250w\" sizes=\"(max-width: 886px) 100vw, 886px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p><strong>P\u00e9nzforgalmi elsz\u00e1mol\u00e1s\u00fa<\/strong> bej\u00f6v\u0151 sz\u00e1mla az M lapra csak az els\u0151 (r\u00e9sz)kiegyenl\u00edt\u00e9s id\u0151szak\u00e1ban ker\u00fcl felt\u00fcntet\u00e9sre, mivel a NAV \u00fatmutat\u00f3ja kiemeli:<\/p>\r\n\r\n\r\n\r\n<p>&#8220;<em>a p\u00e9nzforgalmi elsz\u00e1mol\u00e1st v\u00e1laszt\u00f3 ad\u00f3alany \u00e1ltal kibocs\u00e1tott sz\u00e1mla alapj\u00e1n a sz\u00e1mlabefogad\u00f3 ad\u00f3alany a sz\u00e1ml\u00e1n \u00e1th\u00e1r\u00edtott ad\u00f3t csak t\u00f6bb r\u00e9szletben, t\u00f6bb ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakban vonhatja le. Az \u00c1fa tv. ez\u00e9rt az ilyen sz\u00e1ml\u00e1r\u00f3l teljes\u00edtend\u0151 adatszolg\u00e1ltat\u00e1ssal\u00a0 kapcsolatban \u2013 tov\u00e1bbra is \u2013 r\u00f6gz\u00edti, hogy a bizonylatr\u00f3l csak egyszer kell adatot szolg\u00e1ltatni, m\u00e9g pedig azon ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakra vonatkoz\u00f3 bevall\u00e1sban, amelyikben az ad\u00f3alany a sz\u00e1mla alapj\u00e1n el\u0151sz\u00f6r \u00e9rv\u00e9nyes\u00edt ad\u00f3levon\u00e1si jogot<\/em>&#8220;<\/p>\r\n\r\n\r\n\r\n<p>Az M lapra<strong> r\u00e9szlegesen \u00e9rv\u00e9nyes\u00edtett levon\u00e1si jog<\/strong> eset\u00e9n is (telefon \u00c1FA, r\u00e9szkiegyenl\u00edtett p\u00e9nzforgalmi sz\u00e1ll\u00edt\u00f3, ny\u00edlt v\u00e9g\u0171 l\u00edzing)<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>a sz\u00e1ml\u00e1ban felt\u00fcntetett \u00e1faalapot<\/li>\r\n<li>a sz\u00e1ml\u00e1ban felt\u00fcntetett \u00e1fa\u00f6sszeget<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>kell felt\u00fcntetni. A szoftver ennek megfelel\u0151en j\u00e1r el.<\/p>\r\n\r\n\r\n\r\n<h4><span id=\"M02-K_lap\"><strong>M\/02-K lap<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n<p><b>M\u00f3dos\u00edt\u00e1s, \u00e9rv\u00e9nytelen\u00edt\u00e9s eset\u00e9n milyen adatok szerepeltetend\u0151ek az M lapon?<\/b><\/p>\r\n\r\n\r\n\r\n<p>&#8220;<em>Azon ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakr\u00f3l beny\u00fajtott \u00e1fabevall\u00e1sban, amelyben az ad\u00f3alany az ad\u00f3levon\u00e1s alapj\u00e1ul szolg\u00e1l\u00f3 sz\u00e1mla m\u00f3dos\u00edt\u00e1s\u00e1nak, \u00e9rv\u00e9nytelen\u00edt\u00e9s\u00e9nek hat\u00e1s\u00e1t figyelembe veszi, az M lapon tov\u00e1bbra is szerepeltetnie kell:<\/em><\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li><em><b>a m\u00f3dos\u00edtott, \u00e9rv\u00e9nytelen\u00edtett\u00a0<\/b>(eredeti)<b>\u00a0sz\u00e1mla<\/b>\u00a0al\u00e1bbi\u00a0<b>adatai<\/b>t:<\/em><\/li>\r\n<li><em>a term\u00e9ket \u00e9rt\u00e9kes\u00edt\u0151, szolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 ad\u00f3z\u00f3 (\u00e1fa- vagy evaalany) ad\u00f3sz\u00e1m\u00e1nak \u2013 csoportos ad\u00f3alany eset\u00e9n csoportazonos\u00edt\u00f3 sz\u00e1m\u00e1nak \u2013 els\u0151 nyolc sz\u00e1mjegy\u00e9t,<\/em><\/li>\r\n<li><em>a sz\u00e1ml\u00e1ban felt\u00fcntetett \u00e1faalapot,<\/em><\/li>\r\n<li><em>a sz\u00e1ml\u00e1ban felt\u00fcntetett \u00e1fa\u00f6sszeget<u>,<\/u><\/em><\/li>\r\n<li><em>a sz\u00e1mla sorsz\u00e1m\u00e1t,<\/em><\/li>\r\n<li><em>ha a sz\u00e1ml\u00e1ban szerepel, akkor a teljes\u00edt\u00e9si id\u0151pontot,<b><\/b><\/em><\/li>\r\n<li><em>ha a sz\u00e1ml\u00e1n nem szerepel teljes\u00edt\u00e9si id\u0151pont, akkor a sz\u00e1ml\u00e1n felt\u00fcntetett sz\u00e1mlakibocs\u00e1t\u00e1si id\u0151pontot\u00a0<b>\u00e9s<\/b><\/em><\/li>\r\n<li><em><b>a m\u00f3dos\u00edt\u00f3, \u00e9rv\u00e9nytelen\u00edt\u0151 okirat sorsz\u00e1m\u00e1t \u00e9s az ad\u00f3alap, \u00e1th\u00e1r\u00edtott ad\u00f3 \u00f6sszeg\u00e9nek a m\u00f3dos\u00edt\u00e1sb\u00f3l, \u00e9rv\u00e9nytelen\u00edt\u00e9sb\u0151l ered\u0151 v\u00e1ltoz\u00e1s\u00e1t.<b><\/b><\/b><\/em><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p><em>Ha egy eredeti sz\u00e1ml\u00e1hoz t\u00f6bb m\u00f3dos\u00edt\u00e1s tartozik, ak\u00e1r a kor\u00e1bbi bevall\u00e1si id\u0151szakokban, ak\u00e1r a t\u00e1rgyid\u0151szaki ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakban, akkor a teljes sz\u00e1mlasorozatot meg kell adni, vagyis az eredeti sz\u00e1mla \u00e9s az aktu\u00e1lis m\u00f3dos\u00edt\u00f3 sz\u00e1mla\/sz\u00e1ml\u00e1k mellett (k\u00f6z\u00f6tt) a k\u00f6zb\u00fcls\u0151 m\u00f3dos\u00edt\u00f3 sz\u00e1ml\u00e1kat is fel kell t\u00fcntetni. Ezek megk\u00fcl\u00f6nb\u00f6ztet\u00e9s\u00e9re szolg\u00e1lnak az M lapon:<\/em><\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li><em>az <strong>E<\/strong> (eredeti)<\/em><\/li>\r\n<li><em> a <strong>K<\/strong> (nem a t\u00e1rgyid\u0151szakban elsz\u00e1molt) \u00e9s <\/em><\/li>\r\n<li><em>a <strong>KT<\/strong>\u00a0 (a t\u00e1rgyid\u0151szakban elsz\u00e1molt) sz\u00e1mlat\u00edpust jel\u00f6l\u0151 k\u00f3d\u00e9rt\u00e9kek<\/em>&#8220;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>A NAV \u00e1ltal haszn\u00e1lt eredeti, m\u00f3dos\u00edt\u00f3 \u00e9s \u00e9rv\u00e9nytelen\u00edt\u0151 sz\u00e1mla fogalmak kezel\u00e9s\u00e9re a 2020.6-os verzi\u00f3j\u00e1ban a P\u00e9nz\u00fcgy modul bej\u00f6v\u0151 sz\u00e1mla bizonylatain megadhat\u00f3 a sz\u00e1mla sz\u00e1mlal\u00e1ncban elfoglalt helye. Ezek szerint egy bej\u00f6v\u0151 sz\u00e1mla lehet:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>Alapsz\u00e1mla: ez a sz\u00e1mlal\u00e1nc eredeti sz\u00e1ml\u00e1ja, erre hivatkozhat majd az \u00e9rv\u00e9nytelen\u00edt\u0151 \u00e9s\/vagy m\u00f3dos\u00edt\u00f3 okirat<\/li>\r\n<li>\u00c9rv\u00e9nytelen\u00edt\u0151 sz\u00e1mla: sztorn\u00f3zza az alapsz\u00e1ml\u00e1t<\/li>\r\n<li>M\u00f3dos\u00edt\u00f3 okirat: csak korrig\u00e1lja az eredeti sz\u00e1ml\u00e1t<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"1019\" height=\"399\" class=\"wp-image-4995\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60bd4ab62bb.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60bd4ab62bb.png 1019w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60bd4ab62bb-300x117.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60bd4ab62bb-250x98.png 250w\" sizes=\"(max-width: 1019px) 100vw, 1019px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>\u00c9rv\u00e9nytelen\u00edt\u0151 vagy m\u00f3dos\u00edt\u00f3 okirat felvitelekor k\u00f6telez\u0151 megadni az &#8220;<strong>Eredeti sz\u00e1mla<\/strong>&#8221; mez\u0151ben tall\u00f3zva a sz\u00e1ml\u00e1t melyre vonatkozik az \u00e9rv\u00e9nytelen\u00edt\u00e9s\/m\u00f3dos\u00edt\u00e1s:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"1014\" height=\"394\" class=\"wp-image-4996\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60be675eab7.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60be675eab7.png 1014w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60be675eab7-300x117.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60be675eab7-250x97.png 250w\" sizes=\"(max-width: 1014px) 100vw, 1014px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Az \u00edgy r\u00f6gz\u00edtett adatok el\u00e9gs\u00e9gesek, hogy a kigy\u0171jt\u00e9s majd export\u00e1l\u00e1s sor\u00e1n a 02-K lapra megfelel\u0151 sz\u00e1mlat\u00edpus jel\u00f6l\u00e9s ker\u00fclj\u00f6n.<\/p>\r\n\r\n\r\n\r\n<p>Az M\/02-K f\u00fcl\u00f6n is l\u00e1that\u00f3, hogy a teljes sz\u00e1mlal\u00e1nc beker\u00fcl az aktu\u00e1lis bevall\u00e1sba, akkor is, ha annak egyes tagjai kor\u00e1bbi id\u0151szakba tartoz\u00f3 \u00c1FA d\u00e1tummal szerepelnek :<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\">\r\n<p id=\"vLXlzzg\"><img loading=\"lazy\" width=\"1508\" height=\"841\" class=\"alignnone size-full wp-image-9144 \" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ee7e8be.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ee7e8be.png 1508w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ee7e8be-300x167.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ee7e8be-1024x571.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ee7e8be-768x428.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/09\/img_68d280ee7e8be-250x139.png 250w\" sizes=\"(max-width: 1508px) 100vw, 1508px\" \/><\/p>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<h5><span id=\"Kimenet_a_2065M-02-K_lapon\"><strong>Kimenet a 2065M-02-K lapon<\/strong><\/span><\/h5>\r\n\r\n\r\n\r\n<p>Export XML beolvasva az \u00c1NYK-ba:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"849\" height=\"462\" class=\"wp-image-4998\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60c03a608e8.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60c03a608e8.png 849w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60c03a608e8-300x163.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60c03a608e8-250x136.png 250w\" sizes=\"(max-width: 849px) 100vw, 849px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<h5><span id=\"Kimenet_a_2165M-02-K_lapon\"><strong>Kimenet a 2165M-02-K lapon<\/strong><\/span><\/h5>\r\n\r\n\r\n\r\n<p>&#8220;<span lang=\"hu-HU\"><b>2021-t\u0151l az ad\u00f3hat\u00f3s\u00e1g\u00a0m\u00e1r\u00a0kiz\u00e1r\u00f3lag az eredeti sz\u00e1mla\u00a0\u00e9s az\u00a0ahhoz\u00a0kapcsol\u00f3d\u00f3, a\u00a0t\u00e1rgyid\u0151szakban figyelembe vett korrekci\u00f3s\u00a0bizonylat(ok) adatait v\u00e1rja a befogad\u00f3t\u00f3l.<\/b><\/span><\/p>\r\n\r\n\r\n\r\n<p><span lang=\"hu-HU\">Els\u0151k\u00e9nt tov\u00e1bbra is az eredeti sz\u00e1mla sorsz\u00e1m\u00e1t kell felt\u00fcntetni az (a) oszlopban, a sz\u00e1mla t\u00edpus\u00e1nak\u00a0megad\u00e1s\u00e1ra szolg\u00e1l\u00f3\u00a0(b) oszlopban\u00a0\u201cE\u201d\u00a0(eredeti)\u00a0k\u00f3d\u00e9rt\u00e9k\u00a0jel\u00f6l\u00e9se mellett.<\/span><span lang=\"hu-HU\">\u00a0<\/span><\/p>\r\n\r\n\r\n\r\n<p><span lang=\"hu-HU\">Ezut\u00e1n az eredeti sz\u00e1ml\u00e1hoz tartoz\u00f3, az ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakban figyelembe vett (egy vagy t\u00f6bb) m\u00f3dos\u00edt\u00f3\u00a0vagy\u00a0\u00e9rv\u00e9nytelen\u00edt\u0151 sz\u00e1ml\u00e1t kell felt\u00fcntetni oly m\u00f3don, hogy a\u00a0korrekci\u00f3s\u00a0bizonylat\u00a0sorsz\u00e1m\u00e1t az (a) oszlopban, az eredeti sz\u00e1mla sorsz\u00e1m\u00e1t a (c) oszlopban\u00a0adjuk meg, a sz\u00e1mla t\u00edpusak\u00e9nt pedig KT (t\u00e1rgyid\u0151szakban elsz\u00e1molt korrekci\u00f3) k\u00f3d\u00e9rt\u00e9ket\u00a0jel\u00f6l\u00fcnk meg\u00a0a (b) oszlopban.<\/span>&#8220;<\/p>\r\n\r\n\r\n\r\n<p>&#8220;<strong>A t\u00e1rgyid\u0151szakot megel\u0151z\u0151en figyelembe vett m\u00f3dos\u00edt\u00f3 sz\u00e1ml\u00e1kr\u00f3l teh\u00e1t,<\/strong> amelyekr\u0151l a sz\u00e1mlam\u00f3dos\u00edt\u00e1si l\u00e1ncr\u00f3l t\u00f6rt\u00e9n\u0151 adatszolg\u00e1ltat\u00e1s keret\u00e9ben 2020-ban m\u00e9g \u201cK\u201d (nem a t\u00e1rgyid\u0151szakban elsz\u00e1molt) jel\u00f6l\u00e9ssel kellett inform\u00e1ci\u00f3t adni, <strong>2021-t\u0151l m\u00e1r nem kell adatot szolg\u00e1ltatnunk az \u00f6sszes\u00edt\u0151 jelent\u00e9s K-02 lapj\u00e1n<\/strong>.&#8221;<\/p>\r\n\r\n\r\n\r\n<p><em>forr\u00e1s:\u00a0https:\/\/ado.hu\/ado\/m-lap-uj-ev-uj-valtozasok\/<\/em><\/p>\r\n\r\n\r\n\r\n<h4><span id=\"Szamlak_szerepeltetese_a_7_ill_8-as_lapon\"><strong>Sz\u00e1ml\u00e1k szerepeltet\u00e9se a 7 ill. 8-as lapon<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n<blockquote class=\"wp-block-quote\">\r\n<p>&#8220;A ford\u00edtott ad\u00f3z\u00e1s mez\u0151gazdas\u00e1gi szektorra t\u00f6rt\u00e9n\u0151 kiterjeszt\u00e9s\u00e9vel 2012. j\u00falius 1-t\u0151l a ford\u00edtott ad\u00f3z\u00e1s\u00a0szab\u00e1lyait kell alkalmazni a gabona, olajosmagvak \u00e9s bizonyos feh\u00e9rjen\u00f6v\u00e9nyek \u00e9rt\u00e9kes\u00edt\u00e9se\u00a0tekintet\u00e9ben. A vas \u00e9s ac\u00e9l term\u00e9kek eset\u00e9ben 2015. janu\u00e1r 1-t\u0151l kell a ford\u00edtott ad\u00f3z\u00e1s szab\u00e1lyait\u00a0alkalmazni.<br \/>A bevezetett int\u00e9zm\u00e9ny kiz\u00e1r\u00f3lag belf\u00f6ldi \u00e1fa alanyok \u00fcgyletei tekintet\u00e9ben alkalmazhat\u00f3 \u00e9s csak olyan\u00a0ad\u00f3alanyok k\u00f6z\u00f6tt \u00e9rv\u00e9nyes\u00fcl, amelyekt\u0151l az \u00e1fa megfizet\u00e9se k\u00f6vetelhet\u0151. A t\u00f6rv\u00e9nyi szab\u00e1lyoz\u00e1s\u00a0k\u00f6vetkezt\u00e9ben az \u00e1fa bevall\u00e1s r\u00e9szek\u00e9nt rendszeres\u00edtett k\u00e9t lapon a ford\u00edtott ad\u00f3z\u00e1s al\u00e1 es\u0151 \u00fcgyletek\u00a0elad\u00f3inak\/vev\u0151inek kell nyilatkoznia az \u00c1fa tv. 6\/A. \u00e9s 6\/B. mell\u00e9klet\u00e9ben felsorolt term\u00e9kek\u00a0\u00e9rt\u00e9kes\u00edt\u00e9s\u00e9vel\/beszerz\u00e9s\u00e9vel kapcsolatos, \u00c1fa tv. \u00e1ltal meghat\u00e1rozott adatokr\u00f3l.\u00a0A ford\u00edtott ad\u00f3z\u00e1s al\u00e1 es\u0151 \u00fcgyletekre vonatkoz\u00f3 nyilatkozatot azon bevall\u00e1si id\u0151szakr\u00f3l beny\u00fajtott\u00a0bevall\u00e1sban kell kit\u00f6lteni, amely a 1965A-01-01 lapon az \u00fcgylet szerepeltetend\u0151.&#8221; 1965 Kit\u00f6lt\u00e9si \u00fatmutat\u00f3<\/p>\r\n<\/blockquote>\r\n\r\n\r\n\r\n<p><strong>A 2&#215;65 bevall\u00e1s 07-es lapj\u00e1n<\/strong> a\u00a0\u00c1fa tv. 6\/A., 6\/B. \u00e9s a 6\/C. sz\u00e1m\u00fa mell\u00e9kletei szerint a ford\u00edtott ad\u00f3z\u00e1s\u00a0keret\u00e9ben t\u00f6rt\u00e9nt <strong>\u00e9rt\u00e9kes\u00edt\u00e9sre<\/strong> vonatkoz\u00f3 adatokat, sz\u00e1ml\u00e1kat kell szerepeltetni.\u00a0 Ehhez a program a kiv\u00e1lasztott bevall\u00e1si id\u0151szakban szerepl\u0151 v\u00e9gleges\u00edtett kimen\u0151 sz\u00e1ml\u00e1kb\u00f3l gy\u0171jt ki adatokat, m\u00e9ghozz\u00e1 azokat, melyek:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>belf\u00f6ldi \u00fcgyletr\u0151l sz\u00f3lnak<\/li>\r\n<li>\u00e1fa teljes\u00edt\u00e9si d\u00e1tumuk a kiv\u00e1lasztott bevall\u00e1si id\u0151szakba esik<\/li>\r\n<li>a sz\u00e1mla t\u00e9telen szerepl\u0151 \u00c1FA kulcsn\u00e1l a &#8220;Bevall\u00e1si kulcs&#8221; van jel\u00f6lve<\/li>\r\n<li>a sz\u00e1mla t\u00e9telen a VTSZ mez\u0151 ki van t\u00f6ltve<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Az \u00c1FA bevall\u00e1s ablak &#8220;07&#8221; f\u00fcl\u00e9n \u00e1ttekinthetj\u00fck a kigy\u0171jt\u00f6tt adatokat, a <strong>Megnyit\u00e1s<\/strong> gombbal pedig a konkr\u00e9t sz\u00e1mla ny\u00edlik meg, melyr\u0151l kiv\u00e1lasztott t\u00e9tel kigy\u0171jt\u00e9sre ker\u00fclt:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"1268\" height=\"807\" class=\"wp-image-4273\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c99d60a87528.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c99d60a87528.png 1268w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c99d60a87528-300x191.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c99d60a87528-1024x652.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c99d60a87528-250x159.png 250w\" sizes=\"(max-width: 1268px) 100vw, 1268px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>A <strong>2&#215;65 bevall\u00e1s 08-es lapj\u00e1n<\/strong> a \u00c1fa tv. 6\/A., 6\/B. \u00e9s a 6\/C. sz\u00e1m\u00fa mell\u00e9kletei szerint a ford\u00edtott ad\u00f3z\u00e1s keret\u00e9ben t\u00f6rt\u00e9nt <strong>beszerz\u00e9sre<\/strong> vonatkoz\u00f3 adatokat, sz\u00e1ml\u00e1kat kell szerepeltetni. Ehhez a program a kiv\u00e1lasztott bevall\u00e1si id\u0151szakban szerepl\u0151 v\u00e9gleges\u00edtett bej\u00f6v\u0151 sz\u00e1ml\u00e1kb\u00f3l gy\u0171jt ki adatokat, m\u00e9ghozz\u00e1 azokat, melyek:<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>belf\u00f6ldi \u00fcgyletr\u0151l sz\u00f3lnak<\/li>\r\n<li>\u00e1fa teljes\u00edt\u00e9si d\u00e1tumuk a kiv\u00e1lasztott bevall\u00e1si id\u0151szakba esik<\/li>\r\n<li>a sz\u00e1mla t\u00e9telen szerepl\u0151 \u00c1FA kulcsn\u00e1l a &#8220;Bevall\u00e1si kulcs&#8221; van jel\u00f6lve<\/li>\r\n<li>a sz\u00e1mla t\u00e9telen a VTSZ mez\u0151 ki van t\u00f6ltve<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Az \u00c1FA bevall\u00e1s ablak &#8220;08&#8221; f\u00fcl\u00e9n \u00e1ttekinthetj\u00fck a kigy\u0171jt\u00f6tt adatokat, a\u00a0<strong>Megnyit\u00e1s<\/strong>\u00a0gombbal pedig a konkr\u00e9t sz\u00e1mla ny\u00edlik meg, melyr\u0151l kiv\u00e1lasztott t\u00e9tel kigy\u0171jt\u00e9sre ker\u00fclt:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"1270\" height=\"930\" class=\"wp-image-4988\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60acd9df30a.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60acd9df30a.png 1270w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60acd9df30a-300x220.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60acd9df30a-1024x750.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/09\/img_5f60acd9df30a-250x183.png 250w\" sizes=\"(max-width: 1270px) 100vw, 1270px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Ha a t\u00e9telsor mez\u0151gazdas\u00e1gi hibrid term\u00e9kre vonatkozik (bele\u00e9rtve a hibridre vonatkoz\u00f3 korrekci\u00f3s\u00a0t\u00e9telsort is), akkor a T\u00f6meg mez\u0151t \u00fcresen kell hagyni.\u00a0Minden m\u00e1s ford\u00edtott \u00e1f\u00e1s vas \u00e9s ac\u00e9l term\u00e9k, valamint a nem hibrid mez\u0151gazdas\u00e1gi term\u00e9k\u00a0eset\u00e9ben, sz\u00fcks\u00e9g eset\u00e9n tizedes sz\u00e1mmal, a T\u00f6meg adat megad\u00e1sa k\u00f6telez\u0151. Ezekben az esetekben,\u00a0ha a korrekci\u00f3 mennyis\u00e9get nem \u00e9rint, akkor a T\u00f6meg mez\u0151be null\u00e1t (0) kell r\u00f6gz\u00edteni.\u00a0Ahol a T\u00f6meg mez\u0151 \u00fcresen marad, azt a sort a program hibridk\u00e9nt \u00e9rtelmezi.<\/p>\r\n\r\n\r\n\r\n<p>Mivel ford\u00edtott \u00c1FA-s vas \u00e9s ac\u00e9l term\u00e9kek eset\u00e9n az \u00c1FA bevall\u00e1s 100 \u00e9s 101-es soraiban a &#8220;d&#8221; \u00e9s az &#8220;e&#8221; oszlopot kell kit\u00f6lteni, ez\u00e9rt fontos, hogy az ford\u00edtott \u00c1FA-s vas \u00e9rt\u00e9kes\u00edt\u00e9sre \u00e9s beszerz\u00e9sre vonatkoz\u00f3 \u00c1FA bevall\u00e1s \u00f6sszerendel\u00e9st ezekre az oszlopokra param\u00e9terezz\u00fck:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"584\" height=\"710\" class=\"wp-image-4285\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a504d47c7f.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a504d47c7f.png 584w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a504d47c7f-247x300.png 247w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a504d47c7f-206x250.png 206w\" sizes=\"(max-width: 584px) 100vw, 584px\" \/><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img loading=\"lazy\" width=\"1072\" height=\"496\" class=\"wp-image-4284\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a4f3b4f454.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a4f3b4f454.png 1072w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a4f3b4f454-300x139.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a4f3b4f454-1024x474.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2019\/03\/img_5c9a4f3b4f454-250x116.png 250w\" sizes=\"(max-width: 1072px) 100vw, 1072px\" \/><\/figure>\r\n<h5><span id=\"2565_AFA_bevallas_Foldgaz_kereskedelem\"><strong>2565 \u00c1FA bevall\u00e1s: F\u00f6ldg\u00e1z kereskedelem<\/strong><\/span><\/h5>\r\n<p>2025-t\u0151l az &#8220;\u00e1fabevall\u00e1s kieg\u00e9sz\u00edt\u00e9sre ker\u00fclt a 102. \u00e9s 103. sorokkal, melyekben az \u00c1fa tv. 142. \u00a7 (1) bekezd\u00e9s\u00e9nek k) pontja szerinti ford\u00edtott ad\u00f3z\u00e1s keret\u00e9ben lebonyol\u00edtott g\u00e1z beszerz\u00e9se ut\u00e1n felsz\u00e1m\u00edtott ad\u00f3 \u00e9s annak alapja, illetve \u00e9rt\u00e9kes\u00edt\u00e9se eset\u00e9n az ad\u00f3 alapja t\u00fcntetend\u0151 fel, a mennnyis\u00e9get pedig m<sup>3<\/sup>-ben kell megadni a r\u00e9szletez\u0151 lapokon.&#8221;<a href=\"https:\/\/www.pwc.com\/hu\/hu\/sajtoszoba\/2025\/osszesito_jelentes_afabevallas_valtozas.html\" target=\"_blank\" rel=\"noopener\">*<\/a><\/p>\r\n<p>A helyes kit\u00f6lt\u00e9shez az al\u00e1bbiak sz\u00fcks\u00e9gesek:<br \/>1. A t\u00e9telsorban a &#8220;VTSZ&#8221; mez\u0151be a &#8220;G\u00e1z&#8221; sz\u00f3t kell \u00edrni.<br \/>2. A t\u00e9telsorban a &#8220;T\u00f6meg&#8221; mez\u0151ben a f\u00f6ldg\u00e1z mennyis\u00e9g\u00e9t m<sup>3<\/sup>-ben adjuk meg.<\/p>\r\n<p>P\u00e9ld\u00e1ul bej\u00f6v\u0151 sz\u00e1ml\u00e1n:<\/p>\r\n<\/div>\r\n<p id=\"bVOJgar\"><img loading=\"lazy\" width=\"1026\" height=\"390\" class=\"size-full wp-image-8695  aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedba5a8d33.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedba5a8d33.png 1026w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedba5a8d33-300x114.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedba5a8d33-1024x389.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedba5a8d33-768x292.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedba5a8d33-250x95.png 250w\" sizes=\"(max-width: 1026px) 100vw, 1026px\" \/><\/p>\r\n<p>Mivel 2025-t\u0151l beszerz\u00e9s eset\u00e9n <span style=\"color: #000000;\">a<\/span><b>\u00a0<\/b>\u201e<i>ford\u00edtott ad\u00f3z\u00e1s al\u00e1 es\u0151 \u00fcgylet ut\u00e1n levont ad\u00f3<\/i>\u201d mez\u0151be a 66. sor c) oszlop\u00e1b\u00f3l a belf\u00f6ldi ford\u00edtott ad\u00f3z\u00e1s szab\u00e1lyai szerint meg\u00e1llap\u00edtott fizetend\u0151 ad\u00f3 levonhat\u00f3 r\u00e9sz\u00e9t kell kiemelni ezer forintban, ez\u00e9rt figyelj\u00fcnk r\u00e1, hogy az \u00c1FA bevall\u00e1s \u00f6sszerendel\u00e9sn\u00e9l az Ad\u00f32 oszlopban adjuk meg az &#8220;a&#8221; oszlopot is, hogy ide kiemel\u00e9sre ker\u00fclj\u00f6n \u00c1FA \u00e9rt\u00e9k:<\/p>\r\n<p id=\"FjAbnKH\"><img loading=\"lazy\" width=\"581\" height=\"173\" class=\"size-full wp-image-8696  aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedd58b2302.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedd58b2302.png 581w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedd58b2302-300x89.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2025\/03\/img_67cedd58b2302-250x74.png 250w\" sizes=\"(max-width: 581px) 100vw, 581px\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n\r\n\r\n<h4><span id=\"A_2xA60_Osszesito_nyilatkozat_elkeszitese\"><strong>A 2xA60 (\u00d6sszes\u00edt\u0151 nyilatkozat) elk\u00e9sz\u00edt\u00e9se<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n<p>A\u00a0<strong>P\u00e9nz\u00fcgy \/ \u00c1FA bevall\u00e1s \/ Bevall\u00e1sok \/ K\u00f6z\u00f6ss\u00e9gi forgalom <\/strong>men\u00fcpont al\u00f3l ind\u00edthatjuk a funkci\u00f3t.<br \/>A megjelen\u0151 ablakban sz\u00fcks\u00e9ges kiv\u00e1lasztani az ad\u00f3\u00e9vet ill a bevall\u00e1si id\u0151szakot, majd megnyomi a [<strong>Tov\u00e1bb<\/strong>] gombot:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><a href=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-11.png\"><img loading=\"lazy\" width=\"595\" height=\"197\" class=\"wp-image-5721\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-11.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-11.png 595w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-11-300x99.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-11-250x83.png 250w\" sizes=\"(max-width: 595px) 100vw, 595px\" \/><\/a><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>A megjelen\u0151 ablakon nyomjuk meg a [<strong>Friss\u00edt<\/strong>] gombot, ennek hat\u00e1s\u00e1ra megjelennek a bevall\u00e1sba ker\u00fcl\u0151 adatok:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><a href=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-12.png\"><img loading=\"lazy\" width=\"547\" height=\"308\" class=\"wp-image-5722\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-12.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-12.png 547w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-12-300x169.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-12-250x141.png 250w\" sizes=\"(max-width: 547px) 100vw, 547px\" \/><\/a><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Az &#8220;<strong>Ad\u00f3sz\u00e1m<\/strong>&#8221; oszlopba a program els\u0151dlegesen a bizonylatokon szerepl\u0151 ad\u00f3sz\u00e1mot jelen\u00edti meg, csak akkor veszi a partnert\u00f6zsb\u0151l a k\u00f6z\u00f6ss\u00e9gi ad\u00f3sz\u00e1m azonos\u00edt\u00f3t, ha a bizonylaton ez nincs megadva. Amennyiben a partnern\u00e9l sincs r\u00f6gz\u00edtve a <a href=\"http:\/\/help.cobra.hu\/index.php\/2015\/09\/28\/beallitasok\/\">Be\u00e1ll\u00edt\u00e1sok<\/a>nak megfelel\u0151 k\u00f6z\u00f6ss\u00e9gi ad\u00f3sz\u00e1m adat, a mez\u0151 \u00fcres marad \u00e9s a bevall\u00e1s nem export\u00e1lhat\u00f3 ki. Hi\u00e1nyz\u00f3 ad\u00f3sz\u00e1m vagy hib\u00e1s forgalom t\u00edpus eset\u00e9n az \u00c1FA t\u00edpus szerinti bont\u00e1s lek\u00e9rdez\u00e9ssel megkereshet\u0151 a hib\u00e1s bizonylat.<\/p>\r\n\r\n\r\n\r\n<p>Az ablak <strong>Azonos\u00edt\u00e1s <\/strong>f\u00fcl\u00e9n az \u00d6sszes\u00edt\u0151 nyilatkozat Azonos\u00edt\u00e1s szekci\u00f3j\u00e1ba ker\u00fcl\u0151 \u00fcgyint\u00e9z\u0151 adatok r\u00f6gz\u00edthet\u0151k:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><a href=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-14.png\"><img loading=\"lazy\" width=\"550\" height=\"175\" class=\"wp-image-5727\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-14.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-14.png 550w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-14-300x95.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-14-250x80.png 250w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>Ezek az inform\u00e1ci\u00f3k az ablak bal fels\u0151 sark\u00e1ban tal\u00e1lhat\u00f3 fogasker\u00e9k ikonnal menthet\u0151k is:<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><a href=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-15.png\"><img loading=\"lazy\" width=\"545\" height=\"170\" class=\"wp-image-5728\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-15.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-15.png 545w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-15-300x94.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-15-250x78.png 250w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/a><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>A l\u00e9trehozni k\u00edv\u00e1nt export XML f\u00e1jl el\u00e9r\u00e9si \u00fatj\u00e1nak \u00e9s nev\u00e9nek megad\u00e1sa ut\u00e1n<\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><a href=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-17.png\"><img loading=\"lazy\" width=\"545\" height=\"170\" class=\"wp-image-5730\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-17.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-17.png 545w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-17-300x94.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2021\/05\/image-17-250x78.png 250w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/a><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<p>az [<strong>Ind\u00edt<\/strong>] gombbal k\u00e9sz\u00edthetj\u00fck el az XML-t, melyet az \u00c1NYK programban a Szerviz \/ Egyedi import\u00e1l\u00e1s funkci\u00f3val olvashatunk be.\u00a0<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Tartalomjegyz&eacute;k1 El\u0151felt\u00e9telek2 L\u00e9p\u00e9sek2.1 Az \u00c1FA id\u0151szak adatainak kigy\u0171jt\u00e9se az\u00a0\u00c1FA bevall\u00e1si id\u0151szakok men\u00fcpontban2.2 \u00c1FA bevall\u00e1s elk\u00e9sz\u00edt\u00e9se, XML ment\u00e9se3 Bej\u00f6v\u0151 sz\u00e1ml\u00e1k az M lapon4 M\/02-K lap4.1 Kimenet a 2065M-02-K lapon4.2 Kimenet a 2165M-02-K lapon5 Sz\u00e1ml\u00e1k szerepeltet\u00e9se a 7 ill. 8-as lapon6 A 2xA60 (\u00d6sszes\u00edt\u0151 nyilatkozat) elk\u00e9sz\u00edt\u00e9se El\u0151felt\u00e9telek \u00c1FA kulcsok felv\u00e9tele \u00c1FA t\u00edpusok felv\u00e9tele \u00e9s param\u00e9terez\u00e9se \u00c1FA bevall\u00e1sok \u00fctemez\u00e9se L\u00e9p\u00e9sek Az \u00c1FA id\u0151szak adatainak kigy\u0171jt\u00e9se az\u00a0\u00c1FA bevall\u00e1si id\u0151szakok men\u00fcpontban \u00c1FA bevall\u00e1s elk\u00e9sz\u00edt\u00e9se, XML ment\u00e9se A P\u00e9nz\u00fcgy, sz\u00e1mvitel \/ [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2405,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[37],"tags":[65,105,98],"_links":{"self":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/2379"}],"collection":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/comments?post=2379"}],"version-history":[{"count":20,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/2379\/revisions"}],"predecessor-version":[{"id":9145,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/2379\/revisions\/9145"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/media\/2405"}],"wp:attachment":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/media?parent=2379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/categories?post=2379"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/tags?post=2379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}