A vállalkozók, akikkel beszélgetek, nagyon magabiztosak. Úgy tűnik, mintha egy részük úgy élne, hogy úgyis megbüntetnek valamiért (bármiért, mert olyan cég nincs, amiben nem lehet hibát találni), a másik részük pedig meg van nyugodva, mert mindent a könyvelő intéz és ha hibázik, úgyis ő fizeti a bírságot.
Mindkét oldalon tévednek…
Nem büntetnek meg mindenkit. Ha így látod, valamit nagyon rosszul csinálsz. Rossz a közeg, amiben mozogsz. Ha a vállalkozó (és a könyvelője) betartja (betartatja) a rá vonatkozó törvényeket, akkor az ellenőrzés általában annyiból áll, hogy bekérik az anyagot, átnézik, nyilatkoztatják az ügyvezetőt a kötelező dolgokról, majd lezárják a revíziót megállapítás nélkül, nullás jegyzőkönyvvel. Ehhez még meg sem kell erőltetnie magát senkinek.
Más téma a “rajtaütésszerű” ellenőrzés. Ott aztán nincs vita. Így szoktak munkavállalókat (bejelentés nélküli foglalkoztatás) és nyugtaadási kötelezettség elmulasztását ellenőrizni. Ha ezek rendesen működnek – javaslom, hogy mindent beszélj át a könyvelőddel -, megvannak az alkalmazottakról a megfelelő dokumentumok és mindenki kap nyugtát, számlát, akkor természetesen ekkor sincs bírság.
Mi van akkor, ha a könyvelő hibázik?
Semmi különös. A büntetést te, a vállalkozás fogod kapni… Nem, sajnos nem tudod kifizettetni a könyvelőddel. Azért nem, mert az adózás rendje szerint az a fő elv, hogy az adóhatóság az adózóval áll kapcsolatban, tehát téged büntet. Akkor is, ha a könyvelő nem adta be időben a bevallásodat, ha rosszat adott be és az is teljesen mindegy, hogy a saját neve alatt adta be vagy a tiéd alatt.
Egy lehetőséged van: elmész a bíróságra és polgári pert indítasz a könyvelőd ellen, ahol bebizonyítod, hogy ő hibázott.
Mit tudsz tenni? Figyelj a következőkre:
- Legyen közöttetek szerződés. Van olyan könyvelő, aki nem köt szerződést. Ez nevetséges; nem szoktam ilyet mondani, de keress mást. Ez egy olyan alap dolog, ami mindkettőtöknek fontos. Neked főleg azért, mert ezzel tudsz a bíróságra menni. Ha nincs szerződés, semmi alapod nem lesz a perhez.
- Figyelj arra, hogy a szerződésben le legyen írva, hogy pontosan mi a könyvelő felelőssége, mik a feladatai! Ha pl. nincs benne, hogy bérszámfejt is a cégnek, akkor nem lesz egyértelmű a mulasztása, ha a bérekről a havi bevallás nem megy be.
- Írjátok bele mindenképpen azt is, hogy a saját hibájából adódó bírság a könyvelőt terheli. Így ha megbüntetnek, van esély a peren kívüli egyezségre.
- Lehet, hogy arra hivatkozik, hogy nem hoztál időben anyagot és azért nem ment be időben az áfa bevallás. Ez nem fogja megállni a helyét, mert neki akkor is be kell küldenie a bevallást a rendelkezésére álló anyagokból, ha semmi nincs nála.
- Azonban ha beküldi időben, de az nem lesz jó, amikor leellenőrzik, akkor nem tudod bizonyítani, hogy már nála volt az anyagod a bevallás beküldésekor. Azt javaslom, hogy – bár időbe telik -, minden anyagról írj átadás-átvételi elismervényt. Közösen nézzétek végig a számlákat a lista alapján, pipáljátok le és írjátok alá mindketten dátummal együtt. Ez akkor is hasznos, ha vita van, hogy bekerült-e már egy kérdéses számla a könyvelésre.
- Bár nem kötelező a szakmai felelősségbiztosítás, szerintem keress olyan könyvelőt, akinek van. Az ő biztosítója kifizeti a neked okozott bírságot.
- Van ügyfélkapud? Akkor legyen! Menj be az okmányirodába és nyiss egyet. Ingyenes. Magánszemélyhez kötődik és nagyon hasznos. Ne mondd meg a könyvelődnek a jelszót, felhasználónevedet. Gondolj arra, hogy ez a te nevedre szól és előfordulhat, hogy elválnak útjaitok. Ő csak hadd küldözgesse a dolgokat a saját neve alól, te meg az ügyfélkapudon látod, hogy mi történik. Látod, ha felszólítás jön, mert nem ment be a bevallás, látod, ha véletlenül nem vettél át egy levelet és beállt a kézbesítés vélelmezés (van ilyen, úgy veszik, mintha átvetted volna és minden, ami benne foglaltatik, érvénybe lép), sőt, arról is értesítenek, ha lejár a személyi igazolványod, vagy a jogosítványod.
Ha ő esetleg nem veszi észre és szólsz neki – nem örülnék, ha nekem kellene szólnom, de a cégem érdekében első alkalommal ezen nem akadok fenn -, akkor még általában van néhány nap a pótlásra, beküldésre…
Szóval ne legyenek illúzióid, védd magad, ahogy lehet, hogy ha úgy alakul, akkor a bíróságon bizonyítani tudd a könyvelő mulasztását!
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