ÁFA körös társas vállalkozásra és költségszámlára gondolok. Azokra, akik nem pénzforgalmi áfások. Az egyéni vállalkozás most nem játszik, hiszen ott – pici kivételtől eltekintve – minden akkor bevétel és kiadás, amikor ki van fizetve.
A bevétel számla nem kérdés, hiszen ha nem adod le, a könyvelőd átnézi a sorszámokat és azonnal rájön a turpisságra. Ráadásul annak benn kell lennie a könyvelésen, ha tetszik, ha nem. Figyelem! Fontos tudni, hogy a társas vállalkozásoknál kettős könyvvitelben a számlát mindig teljesítési idő szerint kell könyvelni és ez alapján kerülnek be az ÁFA bevallásba is.
Mit is jelent ez? Azt, hogy mindig figyeld a számláid teljesítési idejét és ha az a tárgy hónapra esik (értsd ezen azt a hónapot, aminek az anyagát épp leadod a könyvelődnek, pl. augusztus 5-ig a július hónapot), akkor mindenképpen vidd be, hogy bekerüljön az ÁFA bevallásodba.
Miért mondom ezt? Most futottam bele újra az egyik ügyfelemnél, hogy nincsenek nálunk a számlái. Már szóltam neki egyszer – másik társaságánál -, meg is értette, de nem ültette át a gyakorlatba. Könnyebb ugyanis mindenféle rendszer helyett magánál tartani addig a számlát, amíg ki nem fizeti. Ez amúgy nem szabálytalan, csak helytelen. Vagy inkább butaság. A következő történik: a törvények megengedik, hogy a beérkező (költség) számlákat 3 évig elszámolhassuk. Nagy gond tehát áfailag, számvitelileg nincs a késett számlákkal: amikor kifizetted, behozod és mi lekönyveljük, majd betesszük a bevallásokba. Sok könyvelő nem is szól emiatt, hiszen minden szabályos.
Amiért én mégis szólok az az, hogy nem kevés pénztől eshetsz el emiatt! Volt idő, amikor csak azon számlák áfáját kérhetted vissza, amiket kifizettél. Ez megszűnt (még szerencse, mert közben azt meg kifizetted, amit neked még nem; emlékszel, ugye?), úgyhogy könyörgöm, használjuk ki!
A konkrét példán megmutatom, hogy miként esett el a kedves ügyfél a pénzétől néhány hónapra. Mert persze mondanom sem kell, hogy hiába szóltam, nincs számla. Majd később elő fog kerülni, tudom. Röviden a következő történt: mivel mi könyveljük néhány hónapja, már látjuk, hogy mik azok a rendszeres költségek, amik előfordulnak minden hónapban. Az e havi fizetendő ÁFA több, mint 900 EFt-ra jött ki. Átnézve a számláit, tisztán látszik, hogy néhány állandó költség számlája hiányzik, köztük egy olyan is, aminek 4-500 EFt az áfája. Az a helyzet ugyanis, hogy függetlenül attól, hogy a teljesítési ideje szerint már a könyvelésben kellene lennie, magánál tartja addig, amíg ki nem fizeti, hiszen szüksége van a számlán lévő adatokra az utaláshoz. A dolog emiatt úgy néz ki, hogy a 900 EFt áfát most be kell fizetnie, ha pedig behozta volna a számlát, akkor csökkent volna a fizetendője kb. 4-500 EFt-ra.
Havi áfás, legyünk nagyvonalúak, sokat nem kell várni a következő akciónkra. Mi van akkor, ha csak a következő hónapban adja le a számlát?
- Ha fizetendő áfája keletkezik akkor is, ráadásul több, mint a kimaradt számla áfa tartalma, akkor semmi különös, “csak” egy hónappal hamarabb fizetett be az államnak 4-500 EFt-ot. (Csak az érte kapható kamatot számoljuk…)
- Ha kevesebb fizetendője keletkezik, mint a kimaradt számla áfa tartalma, akkor szintén csökkenti a fizetendőt, de nem éri el a havi visszaigényelhető határt (1 MFt), tehát nullásan lesz felkönyvelve, miközben most befizettük. Azonban fizetni legalább nem kell a következő hónapban.
- Ha visszaigényelhető áfája keletkezik, és csak ezzel a számlával együtt éri el a határt (1 MFt), akkor visszakérjük és nemhogy a múlt hónapban befizetett 500 EFt-ot, de ennek segítségével a mostani visszaigényelhetőt is ki tudtuk venni. Ekkor esetleg megéri a “befektetés”.
- Ha pedig enélkül a számla nélkül is lesz a jövő hónapban az említett határt (1 MFt-ot) meghaladó áfánk, akkor követjük el a legnagyobb hibát azzal, hogy most kihagyjuk a bevallásból, hiszen semmi szükség rá a következő hónapban és ennek ellenére most befizetjük az áfáját.
Lehet ezzel tehát kalkulálni, de én azt javaslom, hogy az tényleg tudatos legyen! Ne kövessük el azt a hibát, hogy nem akarunk plusz munkát és így a számlát tartogatjuk! A megoldás egy egyszerű excel tábla, amibe felvezetjük a számláinknak azon paramétereit, amelyekre az utaláshoz szükségünk van és ezt használjuk, miközben az eredeti számla a megfelelő helyén van, a teljesítés ideje szerint a könyvelésben!
Az már csak hab a tortán, hogy ha esetleg vesszük a fáradtságot és az excelbe felvisszük az összes áfás bevételünket és kiadásunkat, akkor még azelőtt tudni fogjuk hozzávetőlegesen az áfánkat, mielőtt az anyag a könyvelőhöz került volna…
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with it better. Youve got an awful lot of text for
only having 1 or 2 images. Maybe you could space it out better?
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