{"id":14735,"date":"2022-12-09T13:49:12","date_gmt":"2022-12-09T13:49:12","guid":{"rendered":"https:\/\/fastvat.com\/afa-visszaterites-az-egyesult-kiralysagban\/"},"modified":"2026-11-03T14:29:54","modified_gmt":"2026-11-03T14:29:54","slug":"afa-visszaterites-az-egyesult-kiralysagban","status":"publish","type":"post","link":"https:\/\/fastvat.com\/hu\/afa-visszaterites-az-egyesult-kiralysagban\/","title":{"rendered":"K\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9s az Egyes\u00fclt Kir\u00e1lys\u00e1gban nem letelepedett v\u00e1llalkoz\u00e1sok r\u00e9sz\u00e9re."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Azok a v\u00e1llalkoz\u00e1sok, amelyek nem az Egyes\u00fclt Kir\u00e1lys\u00e1gban lettek bejegyezve, viszont kiad\u00e1saik keletkeztek a szigetorsz\u00e1gban, bizonyos felt\u00e9telek mellett k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9st k\u00e9rhetnek. Az al\u00e1bbiakban megtudhatja, hogyan m\u0171k\u00f6dik a k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9s, \u00e9s milyen felt\u00e9teleknek kell megfelelnie ahhoz, hogy jogosult legyen a visszat\u00e9r\u00edt\u00e9sre az Egyes\u00fclt Kir\u00e1lys\u00e1gban.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">K\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9s az EU-s c\u00e9geknek a Brexit ut\u00e1n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2021. janu\u00e1rj\u00e1t\u00f3l \u00e9s a Brexitet k\u00f6vet\u0151en megv\u00e1ltozott az EU-n bel\u00fcl letelepedett v\u00e1llalkoz\u00e1sok brit \u00c1FA visszaig\u00e9nyl\u00e9s\u00e9nek elj\u00e1r\u00e1sa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Minden olyan nem letelepedett v\u00e1llalkoz\u00e1s, amelynek H\u00c9A visszat\u00e9r\u00edt\u00e9sre van sz\u00fcks\u00e9ge az Egyes\u00fclt Kir\u00e1lys\u00e1gban v\u00e1s\u00e1rolt \u00e1ruk \u00e9s szolg\u00e1ltat\u00e1sok ut\u00e1n, k\u00e9rheti a k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9s\u00e9t a 13. ir\u00e1nyelvben meghat\u00e1rozott szab\u00e1lyok szerint.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A brit hozz\u00e1adott\u00e9rt\u00e9k-ad\u00f3t visszaig\u00e9nyelni k\u00edv\u00e1n\u00f3 EU-s v\u00e1llalkoz\u00e1soknak k\u00fcl\u00f6n nyomtatv\u00e1nyt kell haszn\u00e1lniuk.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mikor ig\u00e9nyelheti vissza a c\u00e9g a k\u00fclf\u00f6ldi \u00c1FA-t?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A visszaig\u00e9nyl\u00e9s b\u00e1rmikor ig\u00e9nyelhet\u0151, ha a v\u00e1llalkoz\u00e1s:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nincs bejegyezve az Egyes\u00fclt Kir\u00e1lys\u00e1gban \u00c1FA alanyk\u00e9nt<\/li>\n\n\n\n<li>Nem az Egyes\u00fclt Kir\u00e1lys\u00e1gban telepedett le a c\u00e9g \u00e9s nem v\u00e9gez tev\u00e9kenys\u00e9get az Egyes\u00fclt Kir\u00e1lys\u00e1g ter\u00fclet\u00e9n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ezenk\u00edv\u00fcl az Egyes\u00fclt Kir\u00e1lys\u00e1g hat\u00f3s\u00e1gai gondoskodnak arr\u00f3l, hogy a t\u00e1rsas\u00e1g sz\u00e9khelye szerinti orsz\u00e1g hasonl\u00f3 visszat\u00e9r\u00edt\u00e9si engedm\u00e9nyeket tegyen lehet\u0151v\u00e9 az egyes\u00fclt kir\u00e1lys\u00e1gbeli v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra az ad\u00f3visszat\u00e9r\u00edt\u00e9s enged\u00e9lyez\u00e9se \u00e9rdek\u00e9ben.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mi az Egyes\u00fclt Kir\u00e1lys\u00e1g \u00c1FA visszat\u00e9r\u00edt\u00e9si k\u00e9relmeinek beny\u00fajt\u00e1si hat\u00e1rideje?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az Egyes\u00fclt Kir\u00e1lys\u00e1g a j\u00falius 1-j\u00e9t\u0151l j\u00fanius 30-ig tart\u00f3 id\u0151szakot tekinti p\u00e9nz\u00fcgyi \u00e9vnek. A visszaig\u00e9nyl\u00e9sre vonatkoz\u00f3 k\u00e9relmek beny\u00fajt\u00e1s\u00e1nak hat\u00e1rideje a p\u00e9nz\u00fcgyi \u00e9v v\u00e9g\u00e9t k\u00f6vet\u0151 6 h\u00f3nap, ami azt jelenti, hogy december 31-ig lehet bek\u00fcldeni az Egyes\u00fclt Kir\u00e1lys\u00e1g ad\u00f3hat\u00f3s\u00e1gaihoz a k\u00e9relmeket.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kiv\u00e9tel \u00c9szak-\u00cdrorsz\u00e1gban<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00c9szak-\u00cdrorsz\u00e1gi Protokollnak k\u00f6sz\u00f6nhet\u0151en kiv\u00e9tel van a H\u00c9A visszaig\u00e9nyl\u00e9s\u00e9nek \u00faj szab\u00e1lyai al\u00f3l, ha az \u00c9szak-\u00cdrorsz\u00e1g ter\u00fclet\u00e9n bel\u00fcli \u00e1ruv\u00e1s\u00e1rl\u00e1sra vonatkozik. Ebben a konkr\u00e9t esetben az EU-ban letelepedett v\u00e1llalkoz\u00e1sok az EU-ban a H\u00c9A-visszaig\u00e9nyl\u00e9sre bevezetett elektronikus, hat\u00e1rokon \u00e1tny\u00fal\u00f3 visszat\u00e9r\u00edt\u00e9si rendszeren kereszt\u00fcl tudj\u00e1k majd visszaig\u00e9nyelni az \u00e1f\u00e1t, ami a 8. ir\u00e1nyelv szab\u00e1lyai szerint t\u00f6rt\u00e9nik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ennek \u00e9rtelm\u00e9ben, az \u00c9szak-\u00cdrorsz\u00e1gban t\u00f6rt\u00e9n\u0151 \u00c1FA-t tartalmaz\u00f3 \u00e1ruv\u00e1s\u00e1rl\u00e1s eset\u00e9n, az EU-s sz\u00e9khely\u0171 v\u00e1llalkoz\u00e1soknak a leteleped\u00e9si tag\u00e1llamuk port\u00e1lj\u00e1n kereszt\u00fcl kell beny\u00fajtaniuk a k\u00fclf\u00f6ldi \u00c1FA k\u00e9relmet, nem pedig az Egyes\u00fclt Kir\u00e1lys\u00e1g Brexit ut\u00e1ni k\u00fcl\u00f6nleges szab\u00e1lyait k\u00f6vetve.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9szak-\u00cdrorsz\u00e1gban a k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9si k\u00e9relmek bek\u00fcld\u00e9si hat\u00e1rideje szeptember 30.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e1sfel\u0151l viszont \u00fagy d\u00f6nt\u00f6ttek, hogy a szolg\u00e1ltat\u00e1sny\u00fajt\u00e1s ut\u00e1n kisz\u00e1ml\u00e1zott visszaig\u00e9nyelhet\u0151 H\u00c9A m\u00e1s k\u00e9rd\u00e9snek min\u0151s\u00fcl, arra az Egyes\u00fclt Kir\u00e1lys\u00e1g 13. ir\u00e1nyelv\u00e9nek fentebb kifejtett szab\u00e1lyai vonatkoznak a 8. ir\u00e1nyelv helyett.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hogyan kapom meg a k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9st?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A hat\u00e1rid\u0151ket szem el\u0151tt tartva, nevezetesen december 31-\u00e9t, elkezdheti \u00f6sszeszedni az \u00f6sszes olyan sz\u00e1ml\u00e1j\u00e1t, amelyen az Egyes\u00fclt Kir\u00e1lys\u00e1g \u00e1f\u00e1j\u00e1t az el\u0151z\u0151 p\u00e9nz\u00fcgyi \u00e9v sor\u00e1n felsz\u00e1m\u00edtott\u00e1k, \u00e9s megkezdheti a visszat\u00e9r\u00edt\u00e9si k\u00e9relem \u00f6ssze\u00e1ll\u00edt\u00e1s\u00e1t, beny\u00fajt\u00e1s\u00e1t. Vizsg\u00e1lja meg a kiad\u00e1sok t\u00edpus\u00e1t, \u00e9s csatolja a sz\u00fcks\u00e9ges kieg\u00e9sz\u00edt\u0151 dokumentumokat a k\u00f6vetel\u00e9s al\u00e1t\u00e1maszt\u00e1s\u00e1ra. Amennyiben az \u00d6n v\u00e1llalkoz\u00e1sa jogosult a visszaig\u00e9nyl\u00e9sre, javasoljuk, hogy vegye ig\u00e9nybe a k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9sben j\u00e1rtas szakemberek seg\u00edts\u00e9g\u00e9t, \u00edgy biztos\u00edtva a sikeres, hat\u00e9kony \u00e9s gyors visszaig\u00e9nyl\u00e9st.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u00e9pjen kapcsolatba a FastVAT munkat\u00e1rsaival m\u00e9g ma \u00e9s j\u00e1rjon ut\u00e1na, hogy tudn\u00e1 jav\u00edtani v\u00e1llalkoz\u00e1sa likvidit\u00e1s\u00e1t!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Azok a v\u00e1llalkoz\u00e1sok, amelyek nem az Egyes\u00fclt Kir\u00e1lys\u00e1gban lettek bejegyezve, viszont kiad\u00e1saik keletkeztek a szigetorsz\u00e1gban, bizonyos felt\u00e9telek mellett k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9st k\u00e9rhetnek. Az al\u00e1bbiakban megtudhatja, hogyan m\u0171k\u00f6dik a k\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9s, \u00e9s milyen felt\u00e9teleknek kell megfelelnie ahhoz, hogy jogosult legyen a visszat\u00e9r\u00edt\u00e9sre az Egyes\u00fclt Kir\u00e1lys\u00e1gban. K\u00fclf\u00f6ldi \u00c1FA visszat\u00e9r\u00edt\u00e9s az EU-s c\u00e9geknek a Brexit ut\u00e1n 2021. [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":14715,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[183],"tags":[],"class_list":["post-14735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-hu"],"_links":{"self":[{"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/posts\/14735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/comments?post=14735"}],"version-history":[{"count":4,"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/posts\/14735\/revisions"}],"predecessor-version":[{"id":14885,"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/posts\/14735\/revisions\/14885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/media\/14715"}],"wp:attachment":[{"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/media?parent=14735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/categories?post=14735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fastvat.com\/hu\/wp-json\/wp\/v2\/tags?post=14735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}