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Neked eszedbe jut az őstermelőket jelenteni a 1508-ban?

Nem mostani szabály, de nekünk itt nem is az a célunk, hogy a legújabb törvényi változásokra felhívjuk a figyelmet. Megmondom őszintén, hogy nekem a változások követése sokkal egyszerűbbnek tűnik – egészen azóta, hogy elkezdtem dolgozni ebben a szakmában -, mint az, hogy teljes körűen összerakjam magamban a törvényeket.

Hogy miért van ez? Azért, mert a törvényi változásokkal mindenki foglalkozik, tudsz róla olvasni fórumokon (ha fel vagy iratkozva egy-két hírlevélre, akkor talán még küldik is hetente), de az olyan szabályokkal, amelyek nem változnak évek óta, már senki nem foglalkozik. Ez akkor probléma, ha eddig nem találkoztál vele, mert akkor nem is fog eszedbe jutni.

Ilyen például az őstermelőtől való beszerzés is. Ebben az esetben ugyanis kifizetőnek minősülünk. Nézzük, mivel jár ez:

A 2011. december 31-ig hatályos jogszabályok szerint az adószámos magánszemélynek írásban kellett kérnie a kifizetőtől, hogy vonja le tőle az adóelőleget, egyébként a kifizető nem volt erre kötelezve.

2012. január 1-től azonban az alapszabály szerint a kifizetőnek az adószámos magánszemélytől kötelezően le kell vonnia az adóelőleget.

Nem kell azonban a kifizetőnek az adóelőleget megállapítania és levonnia, ha egyéni vállalkozó vagy őstermelő magánszemély részére úgy teljesít kifizetést, hogy

  • az egyéni vállalkozó ezen bevételéről kiállított bizonylatán feltünteti az egyéni vállalkozói jogállását bizonyító közokirat számát;
  • az őstermelő magánszemély legkésőbb a kifizetéskor bemutatja az adóévre hitelesített értékesítési betétlapját
  • illetve ha a családi gazdálkodó (gazdálkodó családtagja) bemutatja az e jogállását igazoló okiratát.

Amennyiben a családi gazdálkodónak nem minősülő őstermelők nem rendelkeznek hitelesített betétlappal, nem mentesülnek az adóelőleg levonása alól.

Ez azt jelenti, hogy a kifizető felé történő első értékesítést megelőzően célszerű hitelesíttetni az adóévre az értékesítési betétlapot, mivel annak hiányában a kifizető köteles a magánszemélytől adóelőleget levonni.

Mondjuk tehát, hogy felhívtuk a figyelmét az őstermelőinknek, hogy hitelesíttessék a betétlapjaikat és az egyéni vállalkozó partnereinknek is, hogy tüntessék fel a számlán a vállalkozói igazolvány számukat, vagy ha ez nincs – mert már nem kötelező -, az okmányirodai nyilvántartási számukat, mint a jogállásukat bizonyító közokirat számát.

Ebben az esetben természetesen adóelőleget nem kell vonnunk, viszont az összeget be kell jelentenünk.

Sokan azt gondolják – tévesen -, hogy csak a felvásárlási jegyet kiállító őstermelőkről van szó, de természetesen jelentenünk kell a számlát kibocsátó őstermelőt is. Ha áfa körbe tartozik, akkor a számlán szereplő nettó összeget jelentjük!

1508-as bevallás M lapján a 06. oldalon a 454. sorban találjuk a helyét: “őstermelői tevékenységre tekintettel kifizetett összeg”. A 455-ös sorban ne felejtsük el kitölteni “az adóelőleg levonás indokát”!

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