{"id":173432,"date":"2026-10-27T08:06:02","date_gmt":"2026-10-27T08:06:02","guid":{"rendered":"https:\/\/friss-hirek.hu\/index.php\/kezdodik-az-oszi-razzia-ezeknek-a-vallalkozasoknak-kell-figyelniuk\/friss-hirek\/"},"modified":"2026-10-27T08:06:02","modified_gmt":"2026-10-27T08:06:02","slug":"kezdodik-az-oszi-razzia-ezeknek-a-vallalkozasoknak-kell-figyelniuk","status":"publish","type":"post","link":"https:\/\/friss-hirek.hu\/index.php\/kezdodik-az-oszi-razzia-ezeknek-a-vallalkozasoknak-kell-figyelniuk\/videk\/","title":{"rendered":"Kezd\u0151dik az \u0151szi razzia: ezeknek a v\u00e1llalkoz\u00e1soknak kell figyelni\u00fck"},"content":{"rendered":"<p>Halloween \u00e9s mindenszentek k\u00f6rny\u00e9k\u00e9n a NAV revizorai \u00e9s v\u00e9grehajt\u00f3i orsz\u00e1gszerte fokozottan ellen\u0151rzik a koszor\u00fa- \u00e9s vir\u00e1g\u00e1rusokat, a jelmezk\u00f6lcs\u00f6nz\u0151ket, valamint minden olyan v\u00e1llalkoz\u00e1st, amely alkalomhoz ill\u0151, szezon\u00e1lis term\u00e9keket forgalmaz.<\/p><div id=\"friss-3909076710\" class=\"friss-etarget friss-entity-placement\"><script type=\"text\/javascript\" id=\"etargetScript7a9b589f63cb072bef80df221f46a22b\">function etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b(){var e=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",t=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",o=document.getElementById(e);if(o){for(var n=o.offsetTop,d=o.offsetLeft,r=o.offsetWidth,a=o.offsetHeight;o.offsetParent;)o=o.offsetParent,n+=o.offsetTop,d+=o.offsetLeft;var i=(n<=window.pageYOffset+window.innerHeight&&d<window.pageXOffset+window.innerWidth&&n+a>window.pageYOffset&&d+r>window.pageXOffset);if(i&&etargetAllowOtherCheck){allowed=!1;var c=document.createElement(\"script\");return c.src=\"\/\/hu.search.etargetnet.com\/generic\/uni.php?g=ref:58661,area:700x210\",void(document.getElementById(t)&&document.getElementById(e)&&(document.getElementById(t).parentNode.appendChild(c),document.getElementById(t).parentNode.removeChild(document.getElementById(t)),document.getElementById(e).parentNode.removeChild(document.getElementById(e)),document.removeEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b)))}}}var etargetDivID=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",etargetScriptID=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",etargetPostloadPoint=document.createElement(\"div\");etargetPostloadPoint.id=etargetDivID;var etargetCurScript=document.getElementById(etargetScriptID);etargetCurScript.parentNode.appendChild(etargetPostloadPoint),document.addEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b);var etargetAllowOtherCheck=!0;if(typeof(\"forceRunPostload\")==\"string\"){etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b()}<\/script><\/div>\n<p>A c\u00e9l a szab\u00e1lytalans\u00e1gok megel\u0151z\u00e9se \u00e9s a tisztess\u00e9gesen m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sok v\u00e9delme \u2013 \u00edrta k\u00f6zlem\u00e9ny\u00e9ben a NAV.<\/p>\n<p><span class=\"highlight-block-small _ce_measure_widget\" data-ce-measure-widget=\"Kiemel\u00e9s - hossz\u00fa sz\u00f6veghez\">Az ad\u00f3ellen\u0151r\u00f6k a nyugta- \u00e9s sz\u00e1mlaad\u00e1st, az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyos haszn\u00e1lat\u00e1t, az alkalmazottak bejelent\u00e9s\u00e9t, valamint az \u00e1ruk eredet\u00e9 vizsg\u00e1lj\u00e1k.<\/span><\/p>\n<p>A szab\u00e1lyok megszeg\u00e9se tov\u00e1bbra is komoly k\u00f6vetkezm\u00e9nyekkel j\u00e1r. A nyugtaad\u00e1s vagy az alkalmazotti bejelent\u00e9s elmulaszt\u00e1sa miatt ak\u00e1r 2 milli\u00f3 forint mulaszt\u00e1si b\u00edrs\u00e1g is kiszabhat\u00f3. Az a v\u00e1llalkoz\u00f3, akin\u00e9l igazolatlan eredet\u0171 \u00e1rut tal\u00e1lnak az ellen\u0151r\u00f6k, az \u00e1ru forgalmi \u00e9rt\u00e9k\u00e9nek 40 sz\u00e1zal\u00e9k\u00e1ig terjed\u0151 b\u00edrs\u00e1gra sz\u00e1m\u00edthat. Enn\u00e9l a t\u00edpus\u00fa jogs\u00e9rt\u00e9sn\u00e9l van b\u00edrs\u00e1gminimum is: a mag\u00e1nszem\u00e9lyek, egy\u00e9ni v\u00e1llalkoz\u00f3k eset\u00e9ben legal\u00e1bb 200 ezer forint, c\u00e9gekn\u00e9l pedig legal\u00e1bb f\u00e9lmilli\u00f3 forint.<\/p>\n<p><span class=\"highlight-block-small _ce_measure_widget\" data-ce-measure-widget=\"Kiemel\u00e9s - hossz\u00fa sz\u00f6veghez\">A Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal (NAV) emellett ak\u00e1r tizenk\u00e9t nyitvatart\u00e1si napra is lez\u00e1rhatja az \u00e9rintett \u00fczletet.<\/span><\/p>\n<p>A revizorok mellett a hivatal v\u00e9grehajt\u00e1si szakemberei is r\u00e9szt vesznek az \u0151szi ellen\u0151rz\u00e9si-akci\u00f3ban. S\u00falyos jogs\u00e9rt\u00e9s eset\u00e9n, \u00e9s ha a v\u00e1rhat\u00f3 mulaszt\u00e1si b\u00edrs\u00e1g \u00f6sszeg\u00e9nek megfizet\u00e9se a NAV rendelkez\u00e9s\u00e9re \u00e1ll\u00f3 adatok alapj\u00e1n k\u00e9ts\u00e9ges, ideiglenes biztos\u00edt\u00e1si int\u00e9zked\u00e9s keret\u00e9ben a hivatal \u2013 a k\u00f6lts\u00e9gvet\u00e9st megillet\u0151 bev\u00e9tel biztos\u00edt\u00e1sa \u00e9rdek\u00e9ben \u2013 ak\u00e1r az \u00e1ruk\u00e9szletet is lefoglalhatja.<\/p>\n<p>A s\u00falyos szab\u00e1lytalans\u00e1got elk\u00f6vet\u0151 v\u00e1llalkoz\u00e1sok ut\u00f3lagos ad\u00f3ellen\u0151rz\u00e9sre is sz\u00e1m\u00edthatnak. \u00c9ppen ez\u00e9rt \u00e9rdemes a jegyz\u0151k\u00f6nyv \u00e1tv\u00e9tele ut\u00e1n miel\u0151bb \u00e1ttekinteni a bevall\u00e1sokat \u00e9s az ad\u00f3k\u00f6telezetts\u00e9geket, hiszen a rev\u00edzi\u00f3 megkezd\u00e9s\u00e9ig m\u00e9g lehet\u0151s\u00e9g van az esetlegesen be nem vallott t\u00e9telek \u00f6nellen\u0151rz\u00e9s\u00e9re.<\/p>\n<p>A NAV ellen\u0151rz\u00e9seinek f\u0151 c\u00e9lja a jogk\u00f6vet\u00e9s \u00f6szt\u00f6nz\u00e9se, a tisztess\u00e9gesen m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sok v\u00e9delme, ez\u00e9rt a hivatal fell\u00e9p azokkal szemben, akik ad\u00f3elker\u00fcl\u00e9ssel vagy bev\u00e9teleik eltitkol\u00e1s\u00e1val pr\u00f3b\u00e1lnak versenyel\u0151nyh\u00f6z jutni.<\/p>\n<p>Az ad\u00f3z\u00e1si szab\u00e1lyokr\u00f3l k\u00f6z\u00e9rthet\u0151en minden inform\u00e1ci\u00f3 megtal\u00e1lhat\u00f3 a NAV honlapj\u00e1n. Akinek k\u00e9rd\u00e9se van, h\u00edvja ingyenesen a 1819-et. De \u00e9rdemes figyelni a NAV Ad\u00f3traffipax rovat\u00e1t is, ahol a hivatal el\u0151re jelzi a v\u00e1rhat\u00f3 helysz\u00edneket \u00e9s ellen\u0151rz\u00e9si t\u00edpusokat.<\/p>\n<p>Egy cikkben \u00f6sszeszedt\u00fck, hogy a megeml\u00e9kez\u00e9s idej\u00e9n <a href=\"https:\/\/sokszinuvidek.24.hu\/mozaik\/2025\/10\/28\/halottak-napja-temeto\/\" target=\"_blank\" rel=\"noopener\">mit szabad, \u00e9s mit nem szabad a temet\u0151ben<\/a>, \u00e9s azt is meg\u00edrtuk, hogy <a href=\"https:\/\/sokszinuvidek.24.hu\/mozaik\/2026\/10\/27\/razzia-ellenorzes-nav-halloween-mindenszentek-viragarus-koszoru\/Ez%C3%A9rt%20gy%C3%BAjtunk%20gyerty%C3%A1t%20halottak%20napj%C3%A1n\" target=\"_blank\" rel=\"noopener\">mi\u00e9rt gy\u00fajtunk gyerty\u00e1t halottak napj\u00e1n<\/a>.<\/p>\n<div class=\"o-post__articRecommend m-articRecommend -hasImg cf article-recommendation-container cf _ce_measure_widget\" data-ce-measure-widget=\"Cikkaj\u00e1nl\u00f3 widget\">\n<div class=\"m-articRecommend__widgetTitle\">Kapcsol\u00f3d\u00f3<\/div>\n<div class=\"m-articRecommend__imgWrap image-container\"><a href=\"https:\/\/sokszinuvidek.24.hu\/egyeb\/2025\/11\/02\/mindenszentek-halottak-napja-kepgaleria\/\" target=\"_self\"><img loading=\"lazy\" decoding=\"async\" width=\"480\" height=\"270\" src=\"https:\/\/s.24.hu\/app\/uploads\/sites\/11\/2025\/11\/d_kom20251101009-e1762080875916-480x270.jpg\" class=\"img-responsive wp-post-image\" alt=\"\" \/><\/a><\/div>\n<div class=\"m-articRecommend__cntWrap content-container \">\n\t\t\t<a href=\"https:\/\/sokszinuvidek.24.hu\/egyeb\/2025\/11\/02\/mindenszentek-halottak-napja-kepgaleria\/\" target=\"_self\" class=\"m-articRecommend__title ar-title\">Gyertyagy\u00fajt\u00e1ssal \u00e9s vir\u00e1ggal eml\u00e9kezik elhunyt szeretteire a vil\u00e1g<\/a>\n<div class=\"m-articRecommend__lead ar-lead\">Mindazok\u00e9rt, kiket nem l\u00e1ttunk m\u00e1r r\u00e9gen, akik vel\u00fcnk egy\u00fctt \u00fcnnepelnek az \u00e9gben.<\/div>\n<\/div>\n<\/div>\n<p>The post <a href=\"https:\/\/sokszinuvidek.24.hu\/mozaik\/2026\/10\/27\/razzia-ellenorzes-nav-halloween-mindenszentek-viragarus-koszoru\/\">Kezd\u0151dik az \u0151szi razzia: ezeknek a v\u00e1llalkoz\u00e1soknak kell figyelni\u00fck<\/a> first appeared on <a href=\"https:\/\/sokszinuvidek.24.hu\/\">Soksz\u00edn\u0171 vid\u00e9k<\/a>.<\/p><div id=\"friss-3924843230\" class=\"friss-etarget-cikk-vege friss-entity-placement\"><script type=\"text\/javascript\" id=\"etargetScript7a9b589f63cb072bef80df221f46a22b\">function etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b(){var e=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",t=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",o=document.getElementById(e);if(o){for(var n=o.offsetTop,d=o.offsetLeft,r=o.offsetWidth,a=o.offsetHeight;o.offsetParent;)o=o.offsetParent,n+=o.offsetTop,d+=o.offsetLeft;var 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c.src=\"\/\/hu.search.etargetnet.com\/generic\/uni.php?g=ref:58661,area:700x210\",void(document.getElementById(t)&&document.getElementById(e)&&(document.getElementById(t).parentNode.appendChild(c),document.getElementById(t).parentNode.removeChild(document.getElementById(t)),document.getElementById(e).parentNode.removeChild(document.getElementById(e)),document.removeEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b)))}}}var etargetDivID=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",etargetScriptID=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",etargetPostloadPoint=document.createElement(\"div\");etargetPostloadPoint.id=etargetDivID;var etargetCurScript=document.getElementById(etargetScriptID);etargetCurScript.parentNode.appendChild(etargetPostloadPoint),document.addEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b);var etargetAllowOtherCheck=!0;if(typeof(\"forceRunPostload\")==\"string\"){etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b()}<\/script><\/div><div id=\"friss-3656824688\" class=\"friss-after-content_2 friss-entity-placement\" style=\"clear: both;\"><div class=\"wprss_ajax\" data-id=\"rss1a7b03b59c\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/friss-hirek.hu\/wp-content\/plugins\/wp-rss-retriever\/inc\/imgs\/ajax-loader.gif\" alt=\"Loading RSS Feed\" width=\"16\" height=\"16\"><\/div><\/div><br style=\"clear: both; display: block; float: none;\"\/><div id=\"friss-3595722726\" class=\"friss-after-content_3 friss-entity-placement\">https:\/\/www.youtube.com\/watch?v=Pdnw4KiUWp0<\/div>","protected":false},"excerpt":{"rendered":"<p>Halloween \u00e9s mindenszentek k\u00f6rny\u00e9k\u00e9n a NAV revizorai \u00e9s v\u00e9grehajt\u00f3i orsz\u00e1gszerte fokozottan ellen\u0151rzik a koszor\u00fa- \u00e9s vir\u00e1g\u00e1rusokat, a jelmezk\u00f6lcs\u00f6nz\u0151ket, valamint minden olyan v\u00e1llalkoz\u00e1st, amely alkalomhoz ill\u0151, szezon\u00e1lis term\u00e9keket forgalmaz. A c\u00e9l a szab\u00e1lytalans\u00e1gok megel\u0151z\u00e9se \u00e9s a tisztess\u00e9gesen m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1sok v\u00e9delme \u2013 \u00edrta k\u00f6zlem\u00e9ny\u00e9ben a NAV. Az ad\u00f3ellen\u0151r\u00f6k a nyugta- \u00e9s sz\u00e1mlaad\u00e1st, az online p\u00e9nzt\u00e1rg\u00e9pek szab\u00e1lyos haszn\u00e1lat\u00e1t, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-173432","post","type-post","status-publish","format-standard","hentry","category-videk"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts\/173432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/comments?post=173432"}],"version-history":[{"count":0,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts\/173432\/revisions"}],"wp:attachment":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/media?parent=173432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/categories?post=173432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/tags?post=173432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}