{"id":9554,"date":"2026-03-16T07:48:36","date_gmt":"2026-03-16T07:48:36","guid":{"rendered":"https:\/\/help.cobra.hu\/?p=9554"},"modified":"2026-03-18T07:12:14","modified_gmt":"2026-03-18T07:12:14","slug":"kotelezettsegek","status":"publish","type":"post","link":"http:\/\/help.cobra.hu\/index.php\/2026\/03\/16\/kotelezettsegek\/","title":{"rendered":"K\u00f6telezetts\u00e9gek"},"content":{"rendered":"<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Tartalomjegyz&eacute;k<\/p><ul class=\"toc_list\"><li><a href=\"#Attekinto_ablak\"><span class=\"toc_number toc_depth_1\">1<\/span> \u00c1ttekint\u0151 ablak<\/a><\/li><li><a href=\"#Vam_AFA\"><span class=\"toc_number toc_depth_1\">2<\/span> V\u00e1m \u00c1FA<\/a><\/li><li><a href=\"#Ado_jarulek\"><span class=\"toc_number toc_depth_1\">3<\/span> Ad\u00f3, j\u00e1rul\u00e9k<\/a><\/li><li><a href=\"#Ber\"><span class=\"toc_number toc_depth_1\">4<\/span> B\u00e9r<\/a><\/li><\/ul><\/div>\n<p>A <strong>F\u0151men\u00fc \/ P\u00e9nz\u00fcgy \/ K\u00f6telezetts\u00e9gek<\/strong> men\u00fcpontban c\u00e9g\u00fcnk k\u00f6telezetts\u00e9geit r\u00f6gz\u00edthetj\u00fck \u00e9s kiegyenl\u00edt\u00e9seiket tarthatjuk nyilv\u00e1n. Ezek:<\/p>\n<ul>\n<li>V\u00e1m \u00c1FA: harmadik orsz\u00e1gb\u00f3l import\u00e1lt, kivet\u00e9ssel meg\u00e1llap\u00edtott \u00c1FA eset\u00e9n haszn\u00e1lhat\u00f3, a kivetett \u00c1FA elutal\u00e1sa eset\u00e9n kiegyenl\u00edthet\u0151. Az \u00c1FA \u00f6sszes\u00edt\u0151 f\u00fcl\u00f6n a visszig\u00e9nyelhet\u0151 \u00c1FA sora is r\u00f6gz\u00edthet\u0151, mely \u00edgy beker\u00fcl az \u00c1FA analitik\u00e1ba \u00e9s a bevall\u00e1sba.<\/li>\n<li>Ad\u00f3, j\u00e1rul\u00e9k: fizetend\u0151 ad\u00f3k \u00e9s j\u00e1rul\u00e9kok nyilv\u00e1ntart\u00e1s\u00e1ra \u00e9s kiegyenl\u00edt\u00e9s\u00e9re haszn\u00e1lhat\u00f3<\/li>\n<li>B\u00e9r: az alkalmazottak utaland\u00f3 b\u00e9r\u00e9nek nyilv\u00e1ntart\u00e1s\u00e1ra \u00e9s kiegyenl\u00edt\u00e9s\u00e9re haszn\u00e1lhat\u00f3<\/li>\n<li>Egy\u00e9b: a fentiek k\u00f6z\u00e9 nem sorolhat\u00f3, egy\u00e9b k\u00f6telezetts\u00e9geink r\u00f6gz\u00edt\u00e9s\u00e9re szolg\u00e1l<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Fontos tudni, hogy ezek a bizonylatok nem k\u00f6nyvelend\u0151k, csak kiegyenl\u00edt\u00e9s\u00fck ker\u00fcl a f\u0151k\u00f6nyvbe. A gazdas\u00e1gi esem\u00e9nyhez tartoz\u00f3 egy\u00e9b k\u00f6nyvel\u00e9sek vegyes bizonylaton r\u00f6gz\u00edthet\u0151k.<\/strong><\/p>\n<h5><span id=\"Attekinto_ablak\"><strong>\u00c1ttekint\u0151 ablak<\/strong><\/span><\/h5>\n<p>A men\u00fcpontb\u00f3l ny\u00edl\u00f3 \u00e1ttekint\u0151 ablakon l\u00e1thatjuk eddigi felvitt k\u00f6telezetts\u00e9geinket \u00e9s azok f\u0151bb adatait. Alap\u00e9rtlmezetten az ablak a &#8220;Csak h\u00e1tral\u00e9kkal&#8221; akt\u00edv sz\u0171r\u0151vel indul, de ezt persze kikapcsolhatjuk \u00edgy minden, az ad\u00f3\u00e9vben r\u00f6gz\u00edtett k\u00f6telezetts\u00e9get \u00e1ttekinthet\u00fcnk:<\/p>\n<p id=\"YDYPCMV\"><img loading=\"lazy\" class=\"wp-image-9572 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b845ccbbe.png\" alt=\"\" width=\"975\" height=\"601\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b845ccbbe.png 1353w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b845ccbbe-300x185.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b845ccbbe-1024x631.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b845ccbbe-768x473.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b845ccbbe-250x154.png 250w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><\/p>\n<p>A t\u00e1bl\u00e1zatban megjelen\u00edtett adatok:<\/p>\n<ul>\n<li>Hat\u00e1rid\u0151: a k\u00f6telzetts\u00e9g teljes\u00edt\u00e9s\u00e9nek hat\u00e1rideje<\/li>\n<li>T\u00edpus<\/li>\n<li>Megnevez\u00e9s<\/li>\n<li>Munkat\u00e1rs: amennyiben kit\u00f6lt\u00f6tt\u00fck, mely munkat\u00e1rshoz kapcsol\u00f3dik a k\u00f6telezetts\u00e9g, itt jelenik meg<\/li>\n<li>Projekt: megadott projekt eset\u00e9n annak neve jelenik itt meg<\/li>\n<li>Fkv.szla.: kiegyenl\u00edt\u00e9s eset\u00e9n mely f\u0151k\u00f6nyvi sz\u00e1ml\u00e1ra fog k\u00f6nyvel\u0151dni a kiegynl\u00edt\u00e9s<\/li>\n<li>\u00d6sszeg: a k\u00f6telezetts\u00e9g teljes \u00f6sszeg<\/li>\n<li>Deviza: mely deviz\u00e1ban \u00e9rtj\u00fck a k\u00f6telezetts\u00e9get<\/li>\n<li>H\u00e1tral\u00e9k: a teljes \u00f6sszeg \u00e9s a k\u00f6telzetts\u00e9gen l\u00e9v\u0151 kiegyenl\u00edt\u00e9sek k\u00fcl\u00f6nb\u00f6zete, vagyis a m\u00e9g fizetend\u0151 \u00f6sszeg<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h5><span id=\"Vam_AFA\"><strong>V\u00e1m \u00c1FA<\/strong><\/span><\/h5>\n<p>Harmadik orsz\u00e1gb\u00f3l t\u00f6rt\u00e9n\u0151 import eset\u00e9n a v\u00e1mhat\u00f3s\u00e1g \u00e1llap\u00edtja meg hat\u00e1rozattal mind az import \u00e1faalapj\u00e1t, mind pedig annak m\u00e9rt\u00e9k\u00e9t \u00e9s \u00f6sszeg\u00e9t. Term\u00e9k importja eset\u00e9n az ad\u00f3t az import\u00e1l\u00f3 fizeti a hat\u00e1rozatban meg\u00e1llap\u00edtottak szerint. Ez lesz teh\u00e1t k\u00f6telezetts\u00e9g \u00f6sszege:<\/p>\n<p id=\"bMqXdcR\"><img loading=\"lazy\" class=\" wp-image-9556 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ab55a18fb.png\" alt=\"\" width=\"910\" height=\"148\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ab55a18fb.png 1211w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ab55a18fb-300x49.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ab55a18fb-1024x167.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ab55a18fb-768x125.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ab55a18fb-250x41.png 250w\" sizes=\"(max-width: 910px) 100vw, 910px\" \/><\/p>\n<p>Az \u00c1FA bevall\u00e1sba ker\u00fcl\u0151 t\u00e9telt az \u00c1FA \u00f6sszes\u00edt\u0151 f\u00fcl\u00f6n r\u00f6gz\u00edthetj\u00fck:<\/p>\n<p id=\"YhejWCF\"><img loading=\"lazy\" class=\"wp-image-9563 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0c40a459.png\" alt=\"\" width=\"915\" height=\"180\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0c40a459.png 1210w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0c40a459-300x59.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0c40a459-1024x201.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0c40a459-768x151.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0c40a459-250x49.png 250w\" sizes=\"(max-width: 915px) 100vw, 915px\" \/><\/p>\n<p>A r\u00f6gz\u00edt\u00e9s m\u00f3dja: az \u00c1FA \u00f6sszes\u00edt\u0151 f\u00fcl [<strong>\u00daj adat<\/strong>] gombj\u00e1ra kattintva megjelen\u0151 ablakban adjuk meg az \u00c1FA bevall\u00e1sba helyezend\u0151 t\u00e9tel adatait:<\/p>\n<p id=\"papfBEH\"><img loading=\"lazy\" class=\"wp-image-9566 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b4d7f2ea2.png\" alt=\"\" width=\"898\" height=\"507\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b4d7f2ea2.png 1214w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b4d7f2ea2-300x169.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b4d7f2ea2-1024x578.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b4d7f2ea2-768x433.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b4d7f2ea2-250x141.png 250w\" sizes=\"(max-width: 898px) 100vw, 898px\" \/><\/p>\n<p>A v\u00e1laszthat\u00f3 \u00c1FA t\u00edpusnak fizetend\u0151nek kell lennie jel\u00f6lve, de az Ir\u00e1ny mez\u0151ben szab\u00e1lyozhatjuk, hogy a bevall\u00e1sban ig\u00e9nyelhet\u0151 oldalra ker\u00fclj\u00f6n. Ennek megfelel\u0151en kell az \u00c1FA bevall\u00e1s sor\u00f6sszerendel\u00e9st is kit\u00f6lten\u00fcnk. Pl, amennyiben a Import \u00c1FA t\u00edpust a 27% \u00c1FA kulcssal a 70-es sorban k\u00edv\u00e1njuk majd felt\u00fcntetni:<\/p>\n<p id=\"mBkBmtn\"><img loading=\"lazy\" class=\" wp-image-9567 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b51aa2188.png\" alt=\"\" width=\"763\" height=\"99\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b51aa2188.png 871w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b51aa2188-300x39.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b51aa2188-768x100.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b51aa2188-250x32.png 250w\" sizes=\"(max-width: 763px) 100vw, 763px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h5><span id=\"Ado_jarulek\"><strong>Ad\u00f3, j\u00e1rul\u00e9k<\/strong><\/span><\/h5>\n<p>Fizetend\u0151 ad\u00f3 (pl.: TAO, KIVA, ipar\u0171z\u00e9si ad\u00f3) nyilv\u00e1ntart\u00e1s\u00e1ra szolg\u00e1l.<\/p>\n<p id=\"ZOeHCeB\"><img loading=\"lazy\" class=\"wp-image-9557 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ad6a46d28.png\" alt=\"\" width=\"907\" height=\"212\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ad6a46d28.png 1214w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ad6a46d28-300x70.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ad6a46d28-1024x240.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ad6a46d28-768x180.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ad6a46d28-250x58.png 250w\" sizes=\"(max-width: 907px) 100vw, 907px\" \/><\/p>\n<p><strong>A kit\u00f6lt\u00f6tt f\u0151k\u00f6nyvi sz\u00e1mra csak akkor ker\u00fcl k\u00f6nyvel\u00e9s, ha a bankbizonylatok k\u00f6nyvel\u00e9s\u00e9n\u00e9l kiegyenl\u00edtj\u00fck ezt a k\u00f6telezetts\u00e9get (T 4611 &#8211; K 384):<\/strong><\/p>\n<p id=\"HfhsiYj\"><img loading=\"lazy\" class=\"wp-image-9559 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ae0bb9dc7.png\" alt=\"\" width=\"920\" height=\"461\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ae0bb9dc7.png 1217w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ae0bb9dc7-300x150.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ae0bb9dc7-1024x513.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ae0bb9dc7-768x385.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7ae0bb9dc7-250x125.png 250w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/><\/p>\n<p>Kifizet\u00e9s ut\u00e1n a k\u00f6telezetts\u00e9g Egyenleg mez\u0151je mindig az \u00f6sszeg \u00e9s a kifizet\u00e9sek k\u00fcl\u00f6nb\u00f6zet\u00e9t mutatja.<\/p>\n<p>&nbsp;<\/p>\n<h5><span id=\"Ber\"><strong>B\u00e9r<\/strong><\/span><\/h5>\n<p>Az alkalmazottak nett\u00f3, utaland\u00f3 b\u00e9r\u00e9nek nyilv\u00e1ntart\u00e1s\u00e1ra szolg\u00e1l, kiegyenl\u00edt\u00e9skor a megadott f\u0151k\u00f6nyvi sz\u00e1mla szint\u00e9n T oldalra ker\u00fcl, m\u00edg a K oldalon a p\u00e9nzeszk\u00f6z sz\u00e1mlasz\u00e1ma szerepel, melyb\u0151l a kiegyenl\u00edt\u00e9st v\u00e9gezt\u00fck:<\/p>\n<p id=\"EkiYcLX\"><img loading=\"lazy\" class=\"wp-image-9561 aligncenter\" src=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0731a212.png\" alt=\"\" width=\"891\" height=\"449\" srcset=\"http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0731a212.png 1211w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0731a212-300x151.png 300w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0731a212-1024x516.png 1024w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0731a212-768x387.png 768w, http:\/\/help.cobra.hu\/wp-content\/uploads\/2026\/03\/img_69b7b0731a212-250x126.png 250w\" sizes=\"(max-width: 891px) 100vw, 891px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tartalomjegyz&eacute;k1 \u00c1ttekint\u0151 ablak2 V\u00e1m \u00c1FA3 Ad\u00f3, j\u00e1rul\u00e9k4 B\u00e9r A F\u0151men\u00fc \/ P\u00e9nz\u00fcgy \/ K\u00f6telezetts\u00e9gek men\u00fcpontban c\u00e9g\u00fcnk k\u00f6telezetts\u00e9geit r\u00f6gz\u00edthetj\u00fck \u00e9s kiegyenl\u00edt\u00e9seiket tarthatjuk nyilv\u00e1n. Ezek: V\u00e1m \u00c1FA: harmadik orsz\u00e1gb\u00f3l import\u00e1lt, kivet\u00e9ssel meg\u00e1llap\u00edtott \u00c1FA eset\u00e9n haszn\u00e1lhat\u00f3, a kivetett \u00c1FA elutal\u00e1sa eset\u00e9n kiegyenl\u00edthet\u0151. Az \u00c1FA \u00f6sszes\u00edt\u0151 f\u00fcl\u00f6n a visszig\u00e9nyelhet\u0151 \u00c1FA sora is r\u00f6gz\u00edthet\u0151, mely \u00edgy beker\u00fcl az \u00c1FA analitik\u00e1ba \u00e9s a bevall\u00e1sba. Ad\u00f3, j\u00e1rul\u00e9k: fizetend\u0151 ad\u00f3k \u00e9s j\u00e1rul\u00e9kok nyilv\u00e1ntart\u00e1s\u00e1ra \u00e9s kiegyenl\u00edt\u00e9s\u00e9re haszn\u00e1lhat\u00f3 B\u00e9r: az alkalmazottak utaland\u00f3 b\u00e9r\u00e9nek nyilv\u00e1ntart\u00e1s\u00e1ra \u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[181],"tags":[],"_links":{"self":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/9554"}],"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=9554"}],"version-history":[{"count":13,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/9554\/revisions"}],"predecessor-version":[{"id":9580,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/posts\/9554\/revisions\/9580"}],"wp:attachment":[{"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/media?parent=9554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/categories?post=9554"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/help.cobra.hu\/index.php\/wp-json\/wp\/v2\/tags?post=9554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}