{"id":4647,"date":"2020-03-21T15:44:39","date_gmt":"2020-03-21T15:44:39","guid":{"rendered":"http:\/\/help.cobra.hu\/?p=4647"},"modified":"2020-04-03T08:52:37","modified_gmt":"2020-04-03T08:52:37","slug":"gyujtoszamla-keszitese","status":"publish","type":"post","link":"http:\/\/help.cobra.hu\/index.php\/2020\/03\/21\/gyujtoszamla-keszitese\/","title":{"rendered":"Gy\u0171jt\u0151sz\u00e1mla 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=\"#Torvenyi_hatter\"><span class=\"toc_number toc_depth_1\">1<\/span> T\u00f6rv\u00e9nyi h\u00e1tt\u00e9r<\/a><\/li><li><a href=\"#Hogyan_keszitsunk_gyujtoszamlat\"><span class=\"toc_number toc_depth_1\">2<\/span> Hogyan k\u00e9sz\u00edts\u00fcnk gy\u0171jt\u0151sz\u00e1ml\u00e1t?<\/a><\/li><li><a href=\"#Feladas_az_Online_Szamla_Rendszerbe\"><span class=\"toc_number toc_depth_1\">3<\/span> Felad\u00e1s az Online Sz\u00e1mla Rendszerbe<\/a><\/li><li><a href=\"#Gyujtoszamla_penzugyi_feladasa\"><span class=\"toc_number toc_depth_1\">4<\/span> Gy\u0171jt\u0151sz\u00e1mla p\u00e9nz\u00fcgyi felad\u00e1sa<\/a><\/li><\/ul><\/div>\n<p>A CobraConto.Net rendszerben a 2020.2-es verzi\u00f3t\u00f3l kezdve lehet\u0151s\u00e9g van NAV konform gy\u0171jt\u0151sz\u00e1mla k\u00e9sz\u00edt\u00e9s\u00e9re.<\/p>\n<p>&nbsp;<\/p>\n<h4><span id=\"Torvenyi_hatter\">T\u00f6rv\u00e9nyi h\u00e1tt\u00e9r<\/span><\/h4>\n<p>Forr\u00e1s:\u00a0 <span class=\"fontstyle0\">A sz\u00e1mla, nyugta kibocs\u00e1t\u00e1s\u00e1nak alapvet\u0151 szab\u00e1lyai (2020)<br \/>\n<\/span><span class=\"fontstyle0\">Online:\u00a0<a href=\"https:\/\/nav.gov.hu\/data\/cms511304\/18_Szamla_nyugta_kibocsatasanak_alapvet__szabalyai_20200206.pdf\">https:\/\/nav.gov.hu\/data\/cms511304\/18_Szamla_nyugta_kibocsatasanak_alapvet__szabalyai_20200206.pdf<\/a><\/span><\/p>\n<blockquote><p><span class=\"fontstyle0\">Gy\u0171jt\u0151sz\u00e1mla kibocs\u00e1t\u00e1s\u00e1ra akkor ker\u00fclhet sor,\u00a0<\/span><span class=\"fontstyle0\">ha az ad\u00f3alany ugyanannak a szervezetnek,<br \/>\nszem\u00e9lynek t\u00f6bb sz\u00e1mlakibocs\u00e1t\u00e1sra jogalapot teremt\u0151 \u00fcgyletet teljes\u00edt<br \/>\n&#8211; a teljes\u00edt\u00e9s napj\u00e1n egyidej\u0171leg, illetve<br \/>\n&#8211; az adott napt\u00e1ri h\u00f3napban illetve a r\u00e1 vonatkoz\u00f3 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakban.<\/span><\/p>\n<p><span class=\"fontstyle0\"><br \/>\nAz azonos teljes\u00edt\u00e9si napon megval\u00f3sult \u00fcgyletek tekintet\u00e9ben a gy\u0171jt\u0151sz\u00e1mla kibocs\u00e1t\u00e1s\u00e1r\u00f3l<br \/>\nk\u00fcl\u00f6n meg\u00e1llapod\u00e1s n\u00e9lk\u00fcl is d\u00f6nthet a sz\u00e1mla kibocs\u00e1t\u00f3ja. A sz\u00e1mlaad\u00e1si k\u00f6telezetts\u00e9g a<br \/>\nteljes\u00edt\u00e9s napj\u00e1n, de legk\u00e9s\u0151bb az att\u00f3l sz\u00e1m\u00edtott \u00e9szszer\u0171 id\u0151n bel\u00fcl teljes\u00edtend\u0151.<br \/>\nA nem azonos napon teljes\u00edtett \u00fcgyletekr\u0151l gy\u0171jt\u0151sz\u00e1mla csak akkor bocs\u00e1that\u00f3 ki, ha annak<br \/>\nalkalmaz\u00e1s\u00e1r\u00f3l a felek el\u0151zetesen meg\u00e1llapodtak<\/span><span class=\"fontstyle2\">.\u00a0<\/span><span class=\"fontstyle0\">Gy\u0171jt\u0151sz\u00e1mla legfeljebb napt\u00e1ri h\u00f3nap,<br \/>\nilletve a sz\u00e1mlakibocs\u00e1t\u00e1sra k\u00f6telezett ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szak\u00e1nak teljes\u00edt\u00e9seir\u0151l bocs\u00e1that\u00f3<br \/>\nki. [Gy\u0171jt\u0151sz\u00e1mla \u2013 a felek meg\u00e1llapod\u00e1s\u00e1nak f\u00fcggv\u00e9ny\u00e9ben \u2013 napt\u00e1ri h\u00f3napn\u00e1l illetve a<br \/>\nsz\u00e1mlakibocs\u00e1t\u00e1sra k\u00f6telezett ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szak\u00e1n\u00e1l r\u00f6videbb id\u0151szakra vonatkoz\u00f3an<br \/>\n(pl. havi bevall\u00f3 eset\u00e9n egy hetes id\u0151szakokra) is kibocs\u00e1that\u00f3.] Amennyiben a<br \/>\nsz\u00e1mlakibocs\u00e1t\u00e1sra k\u00f6telezett nem havi bevall\u00f3, az \u00e1ltala kibocs\u00e1tott gy\u0171jt\u0151sz\u00e1mla csak akkor<br \/>\nvonatkozhat egy napt\u00e1ri h\u00f3napn\u00e1l hosszabb vagy elt\u00e9r\u0151 napt\u00e1ri h\u00f3napban kezd\u0151d\u0151 \u00e9s<br \/>\nbefejez\u0151d\u0151 id\u0151szakra, ha a gy\u0171jt\u0151 sz\u00e1mla nem tartalmaz:<br \/>\n&#8211; \u00c1fa tv. 89. \u00a7-a szerinti \u2013 vagyis ad\u00f3mentes K\u00f6z\u00f6ss\u00e9gen bel\u00fcli \u2013 term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9st,<br \/>\n&#8211; olyan szolg\u00e1ltat\u00e1sny\u00fajt\u00e1st, amely az \u00c1fa tv. 37. \u00a7 (1) bekezd\u00e9se al\u00e1 tartoz\u00f3k\u00e9nt a<br \/>\nK\u00f6z\u00f6ss\u00e9g m\u00e1sik tag\u00e1llam\u00e1ban teljes\u00fcl.<\/span><span class=\"fontstyle0\"><br \/>\n<\/span><span class=\"fontstyle0\">A (nem azonos napon teljes\u00edtett \u00fcgyletekr\u0151l kibocs\u00e1tand\u00f3) gy\u0171jt\u0151sz\u00e1mla eset\u00e9n a sz\u00e1mla<br \/>\nkibocs\u00e1t\u00e1s\u00e1ra rendelkez\u00e9sre \u00e1ll\u00f3 \u00e9szszer\u0171 id\u0151t a napt\u00e1ri h\u00f3nap utols\u00f3 napj\u00e1t\u00f3l illetve a<br \/>\nsz\u00e1mlakibocs\u00e1t\u00e1sra k\u00f6telezett ad\u00f3alanyra vonatkoz\u00f3 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szak utols\u00f3 napj\u00e1t\u00f3l<br \/>\nkell sz\u00e1m\u00edtani. \u00cdgy pl. havi bevall\u00f3 ad\u00f3alanynak a gy\u0171jt\u0151sz\u00e1ml\u00e1j\u00e1t legk\u00e9s\u0151bb a napt\u00e1ri h\u00f3nap<br \/>\nutols\u00f3 napj\u00e1t k\u00f6vet\u0151 15. (2020. j\u00falius 1-j\u00e9t\u0151l 8.) napon ki kell bocs\u00e1tania.<\/span><span class=\"fontstyle0\"><br \/>\n<\/span><span class=\"fontstyle0\">A gy\u0171jt\u0151sz\u00e1ml\u00e1ban az \u00f6sszes sz\u00e1mlakibocs\u00e1t\u00e1sra jogalapot teremt\u0151 \u00fcgyletet t\u00e9telesen,<br \/>\negym\u00e1st\u00f3l elk\u00fcl\u00f6n\u00edtetten, \u00fagy kell felt\u00fcntetni, hogy az egyes \u00fcgyletek ad\u00f3alapjai \u2013 az<br \/>\nalkalmazott ad\u00f3m\u00e9rt\u00e9k, illetve ad\u00f3mentess\u00e9g szerinti csoportos\u00edt\u00e1sban \u2013 \u00f6sszes\u00edtetten<br \/>\nszerepeljenek.\u00a0<\/span><span class=\"fontstyle0\">A gy\u0171jt\u0151sz\u00e1mla tekintet\u00e9ben nem \u00e9rtelmezhet\u0151 teljes\u00edt\u00e9si id\u0151pont, csak a<br \/>\ngy\u0171jt\u0151sz\u00e1ml\u00e1n szerepeltetett egyes \u00fcgyleteknek van teljes\u00edt\u00e9si id\u0151pontja. A gy\u0171jt\u0151sz\u00e1ml\u00e1n az<br \/>\negyes \u00fcgyletek teljes\u00edt\u00e9si id\u0151pontja mindig szerepeltetend\u0151. Egyebekben a gy\u0171jt\u0151sz\u00e1ml\u00e1ra is a<br \/>\nsz\u00e1ml\u00e1ra vonatkoz\u00f3 rendelkez\u00e9seket kell alkalmazni.<\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<h4><span id=\"Hogyan_keszitsunk_gyujtoszamlat\">Hogyan k\u00e9sz\u00edts\u00fcnk gy\u0171jt\u0151sz\u00e1ml\u00e1t?<\/span><\/h4>\n<p>A F\u0151men\u00fcben tal\u00e1lhat\u00f3 Sz\u00e1mlak\u00e9sz\u00edt\u00e9s\u00a0men\u00fcpontot\u00a0kell megnyitni, majd a <strong>V\u00e9gleges\u00edtett sz\u00e1ml\u00e1k<\/strong> lehet\u0151s\u00e9get v\u00e1lasztani (Fontos, hogy az El\u0151k\u00e9sz\u00edtett sz\u00e1ml\u00e1k men\u00fcpontb\u00f3l nincs lehet\u0151s\u00e9g gy\u0171jt\u0151sz\u00e1ml\u00e1t l\u00e9trehozni, azonban ez nem azt jelenti, hogy nem is lehet el\u0151k\u00e9sz\u00edtett gy\u0171jt\u0151sz\u00e1ml\u00e1t csin\u00e1lni).<\/p>\n<p>Teh\u00e1t els\u0151 l\u00e9p\u00e9sk\u00e9nt a V\u00e9gleges\u00edtett sz\u00e1ml\u00e1kat kell megnyitni. Ezut\u00e1n az<strong> [\u00daj adat]<\/strong> gombon tal\u00e1lhat\u00f3 fekete lefel\u00e9 mutat\u00f3 ny\u00edlra kell kattintani, majd a 3 lehet\u0151s\u00e9g k\u00f6z\u00fcl kiv\u00e1lasztani az <strong>\u00daj gy\u0171jt\u0151sz\u00e1mla<\/strong> opci\u00f3t.<\/p>\n<p id=\"LIftkzD\"><img loading=\"lazy\" width=\"1176\" height=\"735\" class=\"alignnone size-full wp-image-4664 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671afe2c94.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671afe2c94.png 1176w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671afe2c94-300x188.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671afe2c94-1024x640.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671afe2c94-250x156.png 250w\" sizes=\"(max-width: 1176px) 100vw, 1176px\" \/><\/p>\n<p>Amennyiben nincs kiv\u00e1lasztva \u00e1llom\u00e1ny, a gomb megnyom\u00e1sa ut\u00e1n a rendszer automatikusan felaj\u00e1nlja a lehet\u0151s\u00e9geket a k\u00e9pen l\u00e1that\u00f3 m\u00f3don.<\/p>\n<p id=\"cZauCwR\"><img loading=\"lazy\" width=\"404\" height=\"401\" class=\"size-full wp-image-4665 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671dd0c9a3.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671dd0c9a3.png 404w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671dd0c9a3-150x150.png 150w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671dd0c9a3-300x298.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671dd0c9a3-250x248.png 250w\" sizes=\"(max-width: 404px) 100vw, 404px\" \/><\/p>\n<p>Az OK gombra kattintva megny\u00edlik az \u00daj sz\u00e1mla el\u0151k\u00e9sz\u00edt\u00e9se ablak, melyen a fejl\u00e9c adatok k\u00f6z\u00f6tt nem szerepel a Teljes\u00edt\u00e9si d\u00e1tum, az \u00c1FA d\u00e1tum, az \u00c1rfolyam ill. az \u00c1FA \u00e1rfolyam sem, hisz ezek t\u00e9telenk\u00e9nt k\u00e9pz\u0151dnek a gy\u0171jt\u0151sz\u00e1ml\u00e1n. A Gy\u0171jt\u0151sz\u00e1mla felirat egy pip\u00e1val ker\u00fcl felt\u00fcntet\u00e9sre:<\/p>\n<p id=\"gIyajAp\"><img loading=\"lazy\" width=\"1022\" height=\"274\" class=\"size-full wp-image-4666 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7672f3d23a7.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7672f3d23a7.png 1022w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7672f3d23a7-300x80.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7672f3d23a7-250x67.png 250w\" sizes=\"(max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<p>A gy\u0171jt\u0151sz\u00e1mla <strong>csak teljes\u00edt\u00e9si igazol\u00e1sr\u00f3l vagy rakt\u00e1ri sz\u00e1ll\u00edt\u00f3lev\u00e9lr\u0151l \u00e1temelt t\u00e9teleket tartalmazhat.<\/strong>\u00a0Mindenek el\u0151tt teh\u00e1t\u00a0partnert kell kiv\u00e1lasztani, m\u00e1sk\u00fcl\u00f6nben az import funkci\u00f3 nem fog m\u0171k\u00f6dni.<\/p>\n<p id=\"eHBCimY\"><img loading=\"lazy\" width=\"1022\" height=\"687\" class=\"alignnone size-full wp-image-4663 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671a7a73cb.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671a7a73cb.png 1022w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671a7a73cb-300x202.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7671a7a73cb-250x168.png 250w\" sizes=\"(max-width: 1022px) 100vw, 1022px\" \/><\/p>\n<p>Partnerv\u00e1laszt\u00e1st k\u00f6vet\u0151en teh\u00e1t az <strong>[Import]<\/strong> gombra kattintva lehet kiv\u00e1lasztani, hogy Sz\u00e1ll\u00edt\u00f3levelet, vagy Teljes\u00edt\u00e9s igazol\u00e1s(oka)t szeretn\u00e9nk betall\u00f3zni. A kett\u0151 nem z\u00e1rja ki egym\u00e1st, teh\u00e1t mind a kett\u0151t egy\u00fctt is lehet szerepeltetni egy gy\u0171jt\u0151sz\u00e1ml\u00e1n.\u00a0A Sz\u00e1ll\u00edt\u00f3lev\u00e9l(ek) \u00e9s a Teljes\u00edt\u00e9s igazol\u00e1s(ok) tall\u00f3z\u00e1s\u00e1nak folyamata megegyezik.<\/p>\n<p id=\"mPXxyBU\"><img loading=\"lazy\" width=\"685\" height=\"327\" class=\"size-full wp-image-4667 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7673d415fac.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7673d415fac.png 685w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7673d415fac-300x143.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7673d415fac-250x119.png 250w\" sizes=\"(max-width: 685px) 100vw, 685px\" \/><\/p>\n<p>A sz\u00e1ml\u00e1b\u00f3l ny\u00edl\u00f3 tall\u00f3z\u00f3 ablakok automat\u00e1n \u00e1tveszik a kiv\u00e1lasztott partnert \u00e9s deviz\u00e1t. A import\u00e1land\u00f3 bizonylatt\u00edpus kiv\u00e1laszt\u00e1sa ut\u00e1n a megjelen\u0151 tall\u00f3z\u00f3 ablakon pip\u00e1ljuk ki az import\u00e1lni k\u00edv\u00e1nt bizonylatokat:<\/p>\n<p id=\"XDCoQzQ\"><img loading=\"lazy\" width=\"1015\" height=\"569\" class=\"size-full wp-image-4668 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76744f5ee97.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76744f5ee97.png 1015w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76744f5ee97-300x168.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76744f5ee97-250x140.png 250w\" sizes=\"(max-width: 1015px) 100vw, 1015px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Amint l\u00e1that\u00f3, gy\u0171jt\u0151 sz\u00e1mla eset\u00e9n a beemelt bizonylatok alapj\u00e1n automat\u00e1n t\u00f6lt\u0151dik a <strong>t\u00e9telsorok teljes\u00edt\u00e9si d\u00e1tuma<\/strong>, deviz\u00e1s gy\u0171jt\u0151 sz\u00e1mla eset\u00e9n pedig a <strong>Gy\u0171jt\u0151sz\u00e1mla \u00e1rfolyamok<\/strong> f\u00fcl\u00f6n bet\u00f6lt\u0151dnek teljes\u00edt\u00e9si d\u00e1tumonk\u00e9nt az \u00e1rfolyamok.<\/p>\n<p id=\"VsuJzAz\"><img loading=\"lazy\" width=\"1021\" height=\"685\" class=\"size-full wp-image-4669 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7674d201603.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7674d201603.png 1021w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7674d201603-300x201.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e7674d201603-250x168.png 250w\" sizes=\"(max-width: 1021px) 100vw, 1021px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p id=\"zksVFns\"><img loading=\"lazy\" width=\"484\" height=\"211\" class=\"size-full wp-image-4670 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76750a127ad.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76750a127ad.png 484w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76750a127ad-300x131.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76750a127ad-250x109.png 250w\" sizes=\"(max-width: 484px) 100vw, 484px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>A tall\u00f3z\u00e1s ut\u00e1n lehet v\u00e9gleges\u00edteni a gy\u0171jt\u0151sz\u00e1ml\u00e1t, vagy el\u0151k\u00e9sz\u00edtettk\u00e9nt elmenteni, ami a V\u00e9gleges\u00edt\u00e9s melletti pipa kiv\u00e9tel\u00e9vel lehets\u00e9ges.<\/p>\n<p>&nbsp;<\/p>\n<h4><span id=\"Feladas_az_Online_Szamla_Rendszerbe\">Felad\u00e1s az Online Sz\u00e1mla Rendszerbe<\/span><\/h4>\n<p>A gy\u0171jt\u0151sz\u00e1mla a NAV felad\u00e1s k\u00f6vetelm\u00e9nyeinek is megfelel, teh\u00e1t a feladott XML-ben az <span style=\"font-family: terminal, monaco, monospace; color: #339966;\">&lt;invoiceCategory&gt;<strong>AGGREGATE<\/strong>&lt;\/invoiceCategory&gt;<\/span> jel\u00f6lve van \u00e9s\u00a0soronk\u00e9nt felad\u00e1sra ker\u00fcl a t\u00e9telek teljes\u00edt\u00e9si id\u0151pontja is, p\u00e9ld\u00e1ul:<\/p>\n<p><span style=\"color: #339966; font-family: terminal, monaco, monospace;\">&lt;aggregateInvoiceLineData&gt;<\/span><br \/>\n<span style=\"color: #339966; font-family: terminal, monaco, monospace;\">\u00a0 \u00a0&lt;lineDeliveryDate&gt;<strong>2020-03-11<\/strong>&lt;\/lineDeliveryDate&gt;<\/span><br \/>\n<span style=\"color: #339966; font-family: terminal, monaco, monospace;\"> &lt;\/aggregateInvoiceLineData&gt;<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><span id=\"Gyujtoszamla_penzugyi_feladasa\">Gy\u0171jt\u0151sz\u00e1mla p\u00e9nz\u00fcgyi felad\u00e1sa<\/span><\/h4>\n<p>A 2020.1-es verzi\u00f3ban a P\u00e9nz\u00fcgy modulba gener\u00e1lt Kimen\u0151 sz\u00e1mla bizonylat m\u00e9g nem tartalmaz t\u00e9telenk\u00e9nt teljes\u00edt\u00e9si d\u00e1tumot \u00e9s \u00e1rfolyamot.<\/p>\n<p>A gener\u00e1lt bizonylat Sz\u00e1mviteli teljes\u00edt\u00e9s, \u00c1FA teljes\u00edt\u00e9si d\u00e1tum \u00e9s K\u00f6nyvel\u00e9si d\u00e1tum mez\u0151j\u00e9nek \u00e9rt\u00e9ke a gener\u00e1l\u00f3 sz\u00e1mla ki\u00e1ll\u00edt\u00e1si d\u00e1tum\u00e1t veszi fel. Deviz\u00e1s sz\u00e1mla eset\u00e9n az \u00e1rfolyam s\u00falyozott \u00e1tlag elven ker\u00fcl kisz\u00e1m\u00edt\u00e1sra:<\/p>\n<table class=\" aligncenter\" style=\"height: 242px;\" width=\"698\">\n<tbody>\n<tr>\n<td width=\"114\">Teljes\u00edt\u00e9si d\u00e1tum<\/td>\n<td width=\"81\">\u00c1rfolyam<\/td>\n<td style=\"width: 130px;\" width=\"91\">EUR \u00f6sszeg<\/td>\n<td style=\"width: 130px;\" width=\"116\">Sz\u00e1m\u00edtott HUF<\/td>\n<td style=\"background-color: #6997cf; width: 120px; text-align: center;\" rowspan=\"4\" width=\"109\"><span style=\"font-size: 14pt;\"><strong>S\u00falyozott \u00e1tlag \u00e1rfolyam:<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"114\">2020.03.10<\/td>\n<td>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 335,93<\/td>\n<td style=\"width: 130px;\" width=\"91\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 025,00<\/td>\n<td style=\"width: 130px;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 680 258,25<\/td>\n<\/tr>\n<tr>\n<td width=\"114\">2020.03.19<\/td>\n<td width=\"81\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 347,34<\/td>\n<td style=\"width: 130px;\" width=\"91\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5,39<\/td>\n<td style=\"width: 130px;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1 872,16<\/td>\n<\/tr>\n<tr>\n<td width=\"114\">2020.03.19<\/td>\n<td width=\"81\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 347,34<\/td>\n<td style=\"width: 130px;\" width=\"91\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7,92<\/td>\n<td style=\"width: 130px;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 750,93<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u00d6SSZESEN:<\/td>\n<td style=\"width: 130px;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 038,31<\/td>\n<td style=\"width: 130px;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 684 881,35<\/td>\n<td style=\"background-color: #6997cf; width: 120px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong>336,0045064<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p id=\"iwQpeal\"><img loading=\"lazy\" width=\"1020\" height=\"239\" class=\"alignnone size-full wp-image-4671 \" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76778d7f0a9.png\" alt=\"\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76778d7f0a9.png 1020w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76778d7f0a9-300x70.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2020\/03\/img_5e76778d7f0a9-250x59.png 250w\" sizes=\"(max-width: 1020px) 100vw, 1020px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tartalomjegyz&eacute;k1 T\u00f6rv\u00e9nyi h\u00e1tt\u00e9r2 Hogyan k\u00e9sz\u00edts\u00fcnk gy\u0171jt\u0151sz\u00e1ml\u00e1t?3 Felad\u00e1s az Online Sz\u00e1mla Rendszerbe4 Gy\u0171jt\u0151sz\u00e1mla p\u00e9nz\u00fcgyi felad\u00e1sa A CobraConto.Net rendszerben a 2020.2-es verzi\u00f3t\u00f3l kezdve lehet\u0151s\u00e9g van NAV konform gy\u0171jt\u0151sz\u00e1mla k\u00e9sz\u00edt\u00e9s\u00e9re. &nbsp; T\u00f6rv\u00e9nyi h\u00e1tt\u00e9r Forr\u00e1s:\u00a0 A sz\u00e1mla, nyugta kibocs\u00e1t\u00e1s\u00e1nak alapvet\u0151 szab\u00e1lyai (2020) Online:\u00a0https:\/\/nav.gov.hu\/data\/cms511304\/18_Szamla_nyugta_kibocsatasanak_alapvet__szabalyai_20200206.pdf Gy\u0171jt\u0151sz\u00e1mla kibocs\u00e1t\u00e1s\u00e1ra akkor ker\u00fclhet sor,\u00a0ha az ad\u00f3alany ugyanannak a szervezetnek, szem\u00e9lynek t\u00f6bb sz\u00e1mlakibocs\u00e1t\u00e1sra jogalapot teremt\u0151 \u00fcgyletet teljes\u00edt &#8211; a teljes\u00edt\u00e9s napj\u00e1n egyidej\u0171leg, illetve &#8211; az adott napt\u00e1ri h\u00f3napban illetve a r\u00e1 vonatkoz\u00f3 ad\u00f3meg\u00e1llap\u00edt\u00e1si id\u0151szakban. Az azonos [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/4647"}],"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=4647"}],"version-history":[{"count":8,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/4647\/revisions"}],"predecessor-version":[{"id":4674,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/4647\/revisions\/4674"}],"wp:attachment":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/media?parent=4647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/categories?post=4647"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/tags?post=4647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}