{"id":1798,"date":"2022-11-08T15:30:45","date_gmt":"2022-11-08T13:30:45","guid":{"rendered":"https:\/\/adintrade.hu\/?p=1798"},"modified":"2022-11-08T15:38:16","modified_gmt":"2022-11-08T13:38:16","slug":"","status":"publish","type":"post","link":"https:\/\/adintrade.hu\/en\/a-nav-kozzetette-a-2023-evben-alkalmazando-vam-es-adomentes-ertekhatarokat\/","title":{"rendered":"","raw":""},"content":{"rendered":"","protected":false,"raw":""},"excerpt":{"rendered":"","protected":false,"raw":""},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_hu_post_content":"\n
\"\"<\/figure>\n\n\n\n

A v\u00e1mmentess\u00e9gek k\u00f6z\u00f6ss\u00e9gi rendszer\u00e9nek l\u00e9trehoz\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 1186\/2009\/EK tan\u00e1csi rendeletben (a tov\u00e1bbiakban: v\u00e1mmentess\u00e9gi rendelet), illetve az utasok szem\u00e9lyi poggy\u00e1sz\u00e1ban import\u00e1lt term\u00e9kek \u00e1ltal\u00e1nos forgalmi ad\u00f3 \u00e9s j\u00f6ved\u00e9ki ad\u00f3 mentess\u00e9g\u00e9r\u0151l sz\u00f3l\u00f3 2008. \u00e9vi LXVIII. t\u00f6rv\u00e9nyben (a tov\u00e1bbiakban: utasforgalmi t\u00f6rv\u00e9ny), valamint az \u00e1ltal\u00e1nos forgalmi ad\u00f3r\u00f3l sz\u00f3l\u00f3 2007. \u00e9vi CXXVII. t\u00f6rv\u00e9ny (a tov\u00e1bbiakban: \u00c1FA t\u00f6rv\u00e9ny) 99. \u00a7 (1) bekezd\u00e9s a) pontj\u00e1ban EUR \u00f6sszegben meghat\u00e1rozott v\u00e1m- \u00e9s ad\u00f3mentess\u00e9gi \u00e9rt\u00e9khat\u00e1rok aktu\u00e1lis forint\u00f6sszegei a 2023. janu\u00e1r 1. \u00e9s 2023. december 31. k\u00f6z\u00f6tti id\u0151intervallumban az al\u00e1bbiak szerint alakulnak.<\/p>\n\n\n\n

1. A 2017. \u00e9vi CLII. V\u00e1mt\u00f6rv\u00e9ny 138. \u00a7 (2) bekezd\u00e9se alapj\u00e1n a Hivatalos Lap 2022. okt\u00f3ber 3-\u00e1n megjelent C381 sz\u00e1m\u00e1ban felt\u00fcntetett eur\u00f3-\u00e1tv\u00e1lt\u00e1si \u00e1rfolyam (424,86 HUF\/EUR) figyelembev\u00e9tel\u00e9vel \u2013a v\u00e1mmentess\u00e9gi rendelet szerinti \u00e9rt\u00e9khat\u00e1rok: <\/strong><\/h6>\n\n\n\n
Jogc\u00edm<\/strong><\/td>EUR<\/strong><\/td>HUF<\/strong><\/td><\/tr>
a) 12. cikk (2) bekezd\u00e9s \u2013 h\u00e1zass\u00e1gk\u00f6t\u00e9s alkalm\u00e1b\u00f3l behozott \u00e1rucikkek:<\/td>1 000<\/td>425 000<\/td><\/tr>
b) 23. cikk (2) bekezd\u00e9s \u2013 elhanyagolhat\u00f3 \u00e9rt\u00e9k\u0171 k\u00fcldem\u00e9nyek (behozatal):<\/td>150<\/td>64 000<\/td><\/tr>
c) 26. cikk (1) bekezd\u00e9s \u2013 mag\u00e1nszem\u00e9ly \u00e1ltal mag\u00e1nszem\u00e9lynek k\u00fcld\u00f6tt k\u00fcldem\u00e9nyek:<\/td>45<\/td>19 000<\/td><\/tr>
d) 114. cikk - elhanyagolhat\u00f3 \u00e9rt\u00e9k\u0171 k\u00fcldem\u00e9nyek (kivitel):<\/td>10<\/td>4 000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
2. Az 1. pontban szerepl\u0151 forint \u00f6sszegek, a v\u00e1mmentess\u00e9gi rendelet 127. cikke<\/strong>, valamint a VA 48. cikk (3) bekezd\u00e9se alapj\u00e1n, illetve a V\u00e1mt\u00f6rv\u00e9ny 138. \u00a7 (2) \u00e9s (3) bekezd\u00e9seiben foglaltak figyelembev\u00e9tel\u00e9vel ker\u00fcltek meghat\u00e1roz\u00e1sra.<\/strong><\/h6>\n\n\n\n

<\/p>\n\n\n\n

3. Utasforgalmi t\u00f6rv\u00e9ny szerinti \u00e9rt\u00e9khat\u00e1rok<\/strong>
(az utasforgalmi t\u00f6rv\u00e9ny 8. \u00a7 alapj\u00e1n alkalmazott, t\u00e1rgynapt\u00e1ri \u00e9vet megel\u0151z\u0151 \u00e9v okt\u00f3ber h\u00f3napj\u00e1nak els\u0151 munkanapja \u2013 2022. okt\u00f3ber 3. \u2013 szerinti \u00e1rfolyam: 422,51 HUF\/EUR):<\/h6>\n\n\n\n
\n
Jogc\u00edm<\/strong><\/td>EUR<\/strong><\/td>HUF<\/strong><\/td><\/tr>
5. \u00a7 (1) bekezd\u00e9s \u2013 nem l\u00e9gi utas<\/td>300<\/td>127 000<\/td><\/tr>
5. \u00a7 (2) bekezd\u00e9s \u2013 l\u00e9gi utas<\/td>430<\/td>182 000<\/td><\/tr>
5. \u00a7 (3) bekezd\u00e9s \u2013 15. \u00e9let\u00e9vet be nem t\u00f6lt\u00f6tt utas<\/td>150<\/td>63 000<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n
4. \u00c1FA t\u00f6rv\u00e9ny szerinti \u00e9rt\u00e9khat\u00e1rok <\/strong>
(az \u00c1FA t\u00f6rv\u00e9ny 256. \u00a7 (2) bekezd\u00e9se alapj\u00e1n a t\u00e1rgy napt\u00e1ri \u00e9vet megel\u0151z\u0151 \u00e9v okt\u00f3ber h\u00f3napj\u00e1nak els\u0151 munkanapj\u00e1n \u2013 2022. okt\u00f3ber 3. \u2013 alkalmazott \u00e1rfolyam: 422,51HUF\/EUR):<\/h6>\n\n\n\n
Jogc\u00edm<\/strong><\/td>EUR<\/strong><\/td>HUF<\/strong><\/td><\/tr>
\u00a7 (1) bekezd\u00e9s a) pont \u2013 k\u00fclf\u00f6ldi utas ad\u00f3mentess\u00e9ge<\/td>175<\/td>74 000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
5. A t\u00e1j\u00e9koztat\u00e1s 2023. janu\u00e1r 1-j\u00e9t\u0151l 2023. december 31-\u00e9ig \u00e9rv\u00e9nyes.<\/strong><\/h6>\n\n\n\n

<\/p>\n\n\n\n

Forr\u00e1s: NAV<\/a><\/p>\n","_hu_post_name":"a-nav-kozzetette-a-2023-evben-alkalmazando-vam-es-adomentes-ertekhatarokat","_hu_post_excerpt":"","_hu_post_title":"A NAV k\u00f6zz\u00e9tette a 2023. \u00e9vben alkalmazand\u00f3 v\u00e1m- \u00e9s ad\u00f3mentes \u00e9rt\u00e9khat\u00e1rokat","_en_post_content":"","_en_post_name":"","_en_post_excerpt":"","_en_post_title":"","edit_language":"en","footnotes":""},"categories":[1,4],"tags":[69,70,26,64,67,24,66],"yoast_head":"\nNAV: 2023-ban alkalmazand\u00f3 v\u00e1m- \u00e9s ad\u00f3mentes \u00e9rt\u00e9khat\u00e1rokat<\/title>\n<meta name=\"description\" content=\"A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal k\u00f6zz\u00e9tette a 2023. \u00e9vben alkalmazand\u00f3 v\u00e1m- \u00e9s ad\u00f3mentes \u00e9rt\u00e9khat\u00e1rokat. 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