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Pénztárgép helyett…

Új vállalkozót indítok hétfőn, egyéni vállalkozás lesz, az első konzultáción már túl vagyunk.

Amikor megemlítettem neki, hogy a tevékenység, amit fel kíván venni, bizony pénztárgép köteles, kis hiján szívinfarktust kapott és azonnal elkezdett azon gondolkodni, hogy kezdő vállalkozóként vajon hogyan fogja kitermelni a nagyon drága pénztárgép árát.

Na de nem kell azt a pénztárgép vásárlást elkapkodni, hiszen van erre más megoldás is…

A pénztárgép használatára kötelezettek listáját megtaláljuk a 3/2013 (II.15) NGM rendelet 1. sz. mellékletében. Ez fontos, hogy ne érjen bennünket meglepetés, ha már elindítottuk a vállalkozást és felvettük a tevékenységi köröket.

Vannak tehát az online pénztárgép használatára kötelezettek, akik gyorsan beszerzik a pénztárgépet – hiszen előírja a rendelet – és vannak a tájékozottabb vállalkozók, akik tudják, hogy ha nem szereznek be pénztárgépet, akkor minden pénztárgépes nyugta helyett kiállított számláról adatot kell, hogy szolgáltassanak a NAV felé havonta – a tárgyhót követő hó 15-ig – a PTGSZLAH nevű nyomtatványon.

Ezt a lehetőséget mindenképpen érdemes fontolóra venni, pláne, ha számlázó programmal számlázunk, mert a programok általában tudják az egyszerű átemelést a nyomtatványba. Ha kézi számlával számlázunk, akkor tudni kell, hogy egyenként be kell vinni a kiállított számlákról az adatokat a nyomtatványba.

Könyvelőként külön díjért meg szoktuk csinálni, esetleg próbálj meg egyezkedni a könyvelőddel.

Legyünk tisztában azzal, hogy csak a nem adóalany partnernek kiállított készpénzes számlákról beszélünk, hiszen azokat kell jelenteni, amelyeket egyébként beütöttél volna a pénztárgépbe. Az átutalásosat nyilván nem. Illetve ebben az esetben nyilván nem fordulhat elő, hogy nyugtát állítunk ki bárkinek, bármiről! A pénztárgépet csak és kizárólag számlával helyettesíthetjük!

Van olyan is, hogy a készpénzes számlát sem kell jelenteni, pénztárgép kötelezettség ide vagy oda.

A NAV tájékoztatóból idézek:

“II. Nem áll fenn az adatszolgáltatási kötelezettség

Kötelező a számlaadás abban az esetben, ha a termék nem adóalany beszerzője, szolgáltatás nem adóalany igénybevevője az ellenérték adót is tartalmazó összegét a teljesítésig vagy a teljesítés napján készpénzzel, készpénz-helyettesítő fizetési eszközzel vagy pénzhelyettesítő eszközzel nem téríti meg, vagy megtéríti ugyan, de az adóalanytól kéri a számla kibocsátását.

Tehát:

Ha az ügyfél kéri a számla kiállítását, akkor azt mi nem a pénztárgépes nyugta helyett állítottuk ki, hiszen ebben az esetben az áfa törvény szerint kötelesek vagyunk számlát kiállítani, így ezt a számlát akkor sem kell jelentenünk, ha azt készpénzzel, készpénz-helyettesítő fizetési eszközzel vagy pénzhelyettesítő eszközzel rendezett ügyletről állítottuk ki. 

Csakhogy vigyáznunk kell, mert van egy kis probléma!

Megkérdeztük a NAV-ot, hogy akkor most mi is a helyzet, kell adatot szolgáltatnunk a nem adóalany partnernek kiállított készpénzes számláról vagy sem? A válasz – ahogy gondoltuk – az volt, hogy ha kéri a számlát, nem kell; ha nem kér számlát, csak mi adunk, akkor kell.

Csakhogy ki tudja azt megmondani az anyag feldolgozása közepette fél, esetleg egy hónappal az ominózus számla kibocsátása után, hogy azt ki erőltette?

Erre a NAV válasza pofonegyszerű: “Jah, ha nem tudjuk bizonyítani, hogy a partner kérte a számlát, akkor jelentenünk kell!”

Azt gondolom, hogy egy nyilatkozat, ami arról szól, hogy “alulírott nem adóalany partner kérem a számla kiállítását” hozzátűzve a számlához, bizonyítékul szolgálhat és ezzel együtt mentesülhetünk a pénztárgép vásárlás, sőt, még a havi jelentések alól is.

Csatlakozz zárt csoportunkhoz a facebookon, hogy minden nap tudjunk neked segíteni ehhez hasonló hasznos információkkal!

Kattints ide és kérd a felvételedet!

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