• strict warning: Non-static method view::load() should not be called statically in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/views.module on line 1113.
  • strict warning: Declaration of views_handler_field::query() should be compatible with views_handler::query($group_by = false) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_field.inc on line 1147.
  • strict warning: Declaration of content_handler_field::element_type() should be compatible with views_handler_field::element_type($none_supported = false, $default_empty = false, $inline = false) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/cck/includes/views/handlers/content_handler_field.inc on line 229.
  • strict warning: Declaration of views_handler_sort::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_sort.inc on line 165.
  • strict warning: Declaration of views_handler_sort::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_sort.inc on line 165.
  • strict warning: Declaration of views_handler_sort::query() should be compatible with views_handler::query($group_by = false) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_sort.inc on line 165.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter.inc on line 587.
  • strict warning: Declaration of views_handler_filter::query() should be compatible with views_handler::query($group_by = false) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter.inc on line 587.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Non-static method views_many_to_one_helper::option_definition() should not be called statically, assuming $this from incompatible context in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_filter_many_to_one.inc on line 23.
  • strict warning: Declaration of views_handler_area::query() should be compatible with views_handler::query($group_by = false) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_area.inc on line 81.
  • strict warning: Declaration of views_handler_area_text::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/handlers/views_handler_area_text.inc on line 121.
  • strict warning: Non-static method view::load() should not be called statically in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/views.module on line 1113.
  • strict warning: Declaration of views_plugin_query::options_submit() should be compatible with views_plugin::options_submit($form, &$form_state) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/plugins/views_plugin_query.inc on line 169.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 24.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /chroot/home/sarvaris/szallasgyujtemeny.hu/html/sites/all/modules/views/plugins/views_plugin_row.inc on line 136.

Az IFA (idegenforgalmi adó) nem fizethető SZÉP kártyával

A Nemzeti Adó- és Vámhivatal (NAV) Központi Hivatala Ügyfélkapcsolati és Tájékoztatási Főosztályának állásfoglalása értelmében az Idegenforgalmi Adó (IFA) nem fizethető SZÉP kártyával.
A NAV álláspontja szerint a SZÉP kártya felhasználását szabályozó 55/2011 (IV. 12.) Korm. rendeletben felsorolt TEÁOR ’08 kódok jegyzéke nem tartalmazza az IFA-t, mint az alapszolgáltatáshoz kapcsolódó egyéb más szolgáltatást. A vásárló az IFA megfizetésével nem egy szolgáltatás ellenértékét fizeti meg, hanem a szolgáltató a szolgáltatás nyújtásának helye szerinti önkormányzat helyett szedi be a szálláshely-szolgáltatást terhelő adót. Ennek értelmében az IFA nem fizethető SZÉP kártyával, azt a magánszemélynek külön kell rendeznie.

A szolgáltatásokat nyújtó SZÉP kártya elfogadóknak a NAV fentiekben részletezett állásfoglalása alapján szükséges eljárnia. A Pénztárszolgáltatóval kötött OTP SZÉP kártya elfogadói szerződés értelmében a jogszerű felhasználás biztosítása az elfogadóhely felelőssége.

Forrás: OTP Pénztárszolgáltató Zrt.