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Egyéni vállalkozó személyi jövedelemadó bevallása

Az egyéni vállalkozói személyi jövedelemadó bevallással kapcsolatban kerültem most – ismét – érthetetlen szituációba.
Drága egyéni vállalkozók! Ha esetleg valamelyikőtök nem lenne vele tisztában, akkor elmondom, hogy minden évben csak
 
EGY SZEMÉLYI JÖVEDELEMADÓ BEVALLÁST ADUNK BE! 🙂
 
Miért mondom ezt?

Azért, mert azt tapasztalom, hogy még a “régi motorosokat” is meglepi, amikor azt kérem, hogy ugyan hozzák már be
– a munkahelyükről az M30-as igazolást,
– vagy a táppénzről az OEP által küldött adatlapot, sőt, esetleg
– az értékesített ingatlan adásvételi szerződését, stb.
 
Ilyenkor jön a kérdés, hogy “ennek mi köze van a vállalkozáshoz?
Semmi.
 
Csakhogy a személyi jövedelemadó bevallás nem a vállalkozásról szól. Vagyis nem csak.
Az a személyi jövedelemadó bevallásod, amiben mindennek szerepelnie kell, ami az adott évben történt veled. A könyvelő nem minden esetben tud neked ebben segíteni és nem is az ő felelőssége.
 
Nézzük meg tehát egy példán keresztül, hogy mi a teendőd:
Tegyük fel, hogy 2015. július 1-től egyéni vállalkozó vagy. Az anyagod a könyvelőnél van minden hónapban, de legalább negyedévente, hogy ha a személyi jövedelemadó hatálya alá tartozol, akkor tudjon neked adókat számolni. Mindegy, ha nem, nem, de mostanra már biztosan bevitted – vagy indulj! -, mert február 25-ig be kell adni a személyi jövedelemadó bevallásodat.
A bevallásodnak az egész 2015-ös évedet tartalmaznia kell, tehát ülj le és gondold át az életedet… 🙂
– 2014.03.14-2015.03.31-ig dolgoztál egy munkahelyen, ahol eleged lett, felmondtál. Innen kellett kapnod egy “Adatlap 2015” nevű nyomtatványt és egy Igazolás a TB nyilvántartás adatairól nevűt.
– 2015.04.01-2015.06.30-ig munkanélküli voltál, erről a Munkaügyi Központban kaptál egy igazolást, ami tartalmazza az erre az időszakra kapott bevételedet.
– 2015.07.01-2015.12.31-ig vállalkozó voltál, ennek anyaga a könyvelődnél van, nincs vele teendő.
Itt vége is lenne az egyszerű dolgoknak, de…
– Előfordulhat például, hogy valamikor az évben táppénzen voltál. Erről az OEP 2016. január 31-ig egy összevont igazolást (Adatlap 2015) is küld, ha esetleg nem találnád meg azt, ami az év közben kaptál. Mert kaptál akkor is…
Értékesíthettél ingatlant. Szükséges a bevalláshoz az ingatlan beszerzéskori értéke (örökség esetén hagyatéki végzés, vásárlás esetén adásvételi szerződés, stb.) valamint az értékesítésről szóló adásvételi szerződés. Levonható a jövedelemből az ügyvédi díj, egyéb meghatározott költségek, tehát vigyél be mindent, ami ezzel kapcsolatos. Ha vásároltál ingatlant, arra nincs szükség, már nem csökkenthető vele a jövedelem.
Ingóság értékesítése 600.000.- Ft -ig (200.000.- Ft jövedelemig) nem személyi jövedelemadó köteles, de afölött be kell vallani és fizetni az adót!
Bérbe is adhattál ingatlant magánszemélyként. Ekkor ha vállalkozónak, cégnek, tehát kifizetőnek adtad bérbe, akkor ők fizették utánad az szja-t, eho-t, kapnod kell egy 15M30-at, ha magánszemélynek, akkor pedig a számláidat, és/vagy ennek hiányában a bérleti szerződést vidd be a könyvelődnek.
– Előfordulhat, hogy megbízási szerződéssel elvállaltál egy munkát (önkormányzati képviselő, szavazatszámláló biztos, bármi), erről kellett kapnod 15M30-at.
– Dolgozhattál néhány napot egyszerűsített foglalkoztatottként (tudod, alkalmi munka), ha ekkor a béred a mentesített keretösszeg fölé ment, adózni kell. A munka befejeztével kaptad meg az igazolást. Év végén összesítettet nem kötelező kiküldeni.
– Ha őstermelő is vagy, az abból származó bevételt is vallani kell.
Ha családi kedvezményt érvényesítesz, akkor a gyermek adatait mindenképpen add meg, ha eddig nem tetted, mert kéri a nyomtatvány; ha pedig a pároddal közösen érvényesítitek, akkor szükség lesz a párod bevallására is (vagy minden anyagára, ha a könyvelőd vállalja, hogy elkészíti a bevallást).
Érdemes készülni az 1%-kal, hogy ne kelljen emiatt utánad telefonálgatni. Felajánlhatod az egyik 1%-ot valamilyen civil szervezetnek (gyermek iskolája, óvodája, beteg gyermekek, kutyamenhely, bármi), a másik 1%-ot pedig valamelyik egyháznak.
Gondold át és tedd bele egy cetlin az átadott anyagodba a civil szervezet adószámát, nevét és az egyház technikai számát, nevét.
Ennél persze még jóval több dolgot tartalmaz(hat) a bevallás, de ezek szoktak a legsűrűbben előfordulni és persze, ha a bejegyzést elolvasod, akkor reményeim szerint már összeáll a kép annyira, hogy sikerül átgondolnod az évet és összeszedni a személyi jövedelemadó bevalláshoz az összes anyagodat.
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