{"id":2208030,"date":"2021-07-15T14:34:43","date_gmt":"2021-07-15T12:34:43","guid":{"rendered":"https:\/\/www.startlap.hu\/vasarlas\/?p=2208030"},"modified":"2021-07-15T14:34:43","modified_gmt":"2021-07-15T12:34:43","slug":"5-szazalekos-afa-megszunik-elviteles-etel-hazhozszallitas","status":"publish","type":"post","link":"https:\/\/www.startlap.hu\/vasarlas\/5-szazalekos-afa-megszunik-elviteles-etel-hazhozszallitas\/","title":{"rendered":"Megsz\u0171nik az 5 sz\u00e1zal\u00e9kos \u00e1fa az elviteles \u00e9s h\u00e1zhoz sz\u00e1ll\u00edtott \u00e9telre"},"content":{"rendered":"<p align=\"justify\">Az 5 sz\u00e1zal\u00e9kos, kedvezm\u00e9nyes \u00e1fam\u00e9rt\u00e9ket&nbsp;<b>2020. november 14. \u00f3ta&nbsp;<\/b>a k\u00f6vetkez\u0151 felt\u00e9telekkel lehet alkalmazni:<\/p>\n<ul>\n<li>az \u00e9rt\u00e9kes\u00edt\u0151 vend\u00e9gl\u00e1t\u00f3 \u00fczletn\u00e9l az \u00c1fa tv. \u00e9tkez\u0151helyi vend\u00e9gl\u00e1t\u00e1si szolg\u00e1ltat\u00e1sra vonatkoz\u00f3 kedvezm\u00e9nyes ad\u00f3m\u00e9rt\u00e9k alkalmaz\u00e1si felt\u00e9telei&nbsp;az \u00fczletekre vonatkoz\u00f3 v\u00e9delmi int\u00e9zked\u00e9sek bevezet\u00e9s\u00e9t megel\u0151z\u0151en fenn\u00e1lltak, illetve annak hi\u00e1ny\u00e1ban fenn\u00e1lln\u00e1nak,<\/li>\n<li>helyben fogyaszt\u00e1s eset\u00e9n az \u00fcgylet tartalmilag megfelelne az \u00e9tkez\u0151helyi vend\u00e9gl\u00e1t\u00e1sban alkalmazhat\u00f3 kedvezm\u00e9nyes ad\u00f3m\u00e9rt\u00e9kre vonatkoz\u00f3 felt\u00e9teleknek (TESZOR\u201915 56.10 al\u00e1 tartozik),<\/li>\n<li>az azonnal fogyaszthat\u00f3 \u00e9telt \u00e9s helyben k\u00e9sz\u00edtett, alkoholmentes italt elvitelre vagy h\u00e1zhoz sz\u00e1ll\u00edt\u00e1ssal \u00e9rt\u00e9kes\u00edtik,<\/li>\n<li>az \u00e9rt\u00e9kes\u00edt\u00e9s \u00c1fa tv. szerinti teljes\u00edt\u00e9si id\u0151pontja legkor\u00e1bban 2020. november 14. napj\u00e1ra, illetve legk\u00e9s\u0151bb 2021. j\u00falius 31. napj\u00e1ra esik.<\/li>\n<\/ul>\n<p align=\"justify\"><strong>Az 5 sz\u00e1zal\u00e9kos ad\u00f3m\u00e9rt\u00e9k nem vonatkozik a kisz\u00e1ll\u00edt\u00e1ssal kapcsolatos d\u00edjra<\/strong>&nbsp;&#8211; h\u00edvta fel a figyelmet a <a href=\"https:\/\/www.nav.gov.hu\/nav\/ado\/afa\/Augusztus_1_jen_megsz20210714.html\" target=\"_blank\" target=\"_blank\" rel=\"noopener noreferrer\">Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal<\/a>.<\/p>\n<figure id=\"attachment_2200309\" aria-describedby=\"caption-attachment-2200309\" style=\"width: 755px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.startlap.hu\/vasarlas\/uploads\/2020\/11\/etel-rendeles.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-article-size-large-image wp-image-2200309\" src=\"https:\/\/www.startlap.hu\/vasarlas\/uploads\/2020\/11\/etel-rendeles-755x504.jpg\" alt=\"\" width=\"755\" height=\"504\" srcset=\"https:\/\/www.startlap.hu\/vasarlas\/uploads\/2020\/11\/etel-rendeles-755x504.jpg 755w, https:\/\/www.startlap.hu\/vasarlas\/uploads\/2020\/11\/etel-rendeles-525x350.jpg 525w, https:\/\/www.startlap.hu\/vasarlas\/uploads\/2020\/11\/etel-rendeles.jpg 1273w\" sizes=\"auto, (max-width: 755px) 100vw, 755px\" \/><\/a><figcaption id=\"caption-attachment-2200309\" class=\"wp-caption-text\">Illusztr\u00e1ci\u00f3: Getty Images<\/figcaption><\/figure>\n<p align=\"justify\">2021. augusztus 1-j\u00e9t\u0151l&nbsp;a vend\u00e9gl\u00e1t\u00f3 \u00fczlet csak szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s eset\u00e9n \u2013 \u00e9s az egy\u00e9b t\u00f6rv\u00e9nyi felt\u00e9telek fenn\u00e1ll\u00e1sakor \u2013 alkalmazhat 5 sz\u00e1zal\u00e9kos <a href=\"https:\/\/www.startlap.hu\/vasarlas\/nav-evam-webalkalmazas-csomag-kulfoldi-rendeles\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00e1fam\u00e9rt\u00e9ket<\/a> az \u00c1fa tv. 3. sz\u00e1m\u00fa mell\u00e9klet II. r\u00e9sz 3. pontja alapj\u00e1n. Az elviteles, h\u00e1zhoz sz\u00e1ll\u00edtott \u00e9tel \u00e9s ital \u00e9rt\u00e9kes\u00edt\u00e9s\u00e9re (mivel az nem szolg\u00e1ltat\u00e1sny\u00fajt\u00e1snak, hanem term\u00e9k\u00e9rt\u00e9kes\u00edt\u00e9snek min\u0151s\u00fcl az \u00e1fa rendszer\u00e9ben) ezen id\u0151pontt\u00f3l nem alkalmazhat\u00f3 a kedvezm\u00e9nyes ad\u00f3m\u00e9rt\u00e9k.<\/p>\n<p align=\"justify\"><div class=\"o-widget m-readMoreWidget -readMore u-shortDecorLineAfter row widget-container _ce_measure_widget bigdata-widget read-more\" data-ce-measure-widget=\"olvass tov\u00e1bb\">\n\t<div class=\"m-readMoreWidget__imgWrapper image-wrapper col-12 col-md-4 no-p\">\n\t\t<a class=\"m-readMoreWidget__imgLink\" href=\"https:\/\/www.startlap.hu\/vasarlas\/augusztust-vendeglatohelyek-italkinalat\/\" >\n\t\t\t<img decoding=\"async\" src=\"https:\/\/www.startlap.hu\/vasarlas\/uploads\/2021\/07\/kocsma_italok-350x285.jpg\" class=\"m-readMoreWidget__img\">\n\t\t<\/a>\n\t<\/div>\n\t<div class=\"m-readMoreWidget__titleWrapper title-wrapper col-12 col-md-8\">\n\t\t<span class=\"m-readMoreWidget__titleLabel u-shortDecorLineBefore label hidden-sm-up\">Ez is \u00e9rdekelhet:<\/span>\n\t\t<h3 class=\"m-readMoreWidget__title title\">\n\t\t\t<a class=\"m-readMoreWidget__titleLink -secondFont u-bold u-upperCase\" href=\"https:\/\/www.startlap.hu\/vasarlas\/augusztust-vendeglatohelyek-italkinalat\/\" >Augusztust\u00f3l v\u00e1ltoznak a vend\u00e9gl\u00e1t\u00f3helyek italk\u00edn\u00e1lati szab\u00e1lyai<\/a>\n\t\t<\/h3>\n\t\t<a class=\"m-readMoreWidget__btn -coloredBack u-tC link\" href=\"https:\/\/www.startlap.hu\/vasarlas\/augusztust-vendeglatohelyek-italkinalat\/\" >Elolvasom<\/a>\n\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A vend\u00e9gl\u00e1t\u00f3 \u00fczletek a h\u00f3nap v\u00e9g\u00e9ig alkalmazhatj\u00e1k az 5 sz\u00e1zal\u00e9kos \u00e1fam\u00e9rt\u00e9ket az elviteles, valamint h\u00e1zhoz sz\u00e1ll\u00edtott \u00e9telekre \u00e9s italokra.<\/p>\n","protected":false},"author":43,"featured_media":2200309,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8180],"tags":[15315,15316,7730,305],"class_list":["post-2208030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trending","tag-5-szazalekos-afa","tag-elviteles-etel","tag-hazhozszallitas","tag-nav"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/posts\/2208030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/comments?post=2208030"}],"version-history":[{"count":4,"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/posts\/2208030\/revisions"}],"predecessor-version":[{"id":2208047,"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/posts\/2208030\/revisions\/2208047"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/media\/2200309"}],"wp:attachment":[{"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/media?parent=2208030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/categories?post=2208030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.startlap.hu\/vasarlas\/wp-json\/wp\/v2\/tags?post=2208030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}