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Nem mindegy, hogy igénybevett szolgáltatás vagy alvállalkozói díj!

Már25

Lehet, hogy neked vállalkozóként egyértelmű, hogy alvállalkozói díjról viszel be számlát a könyvelődnek, ő viszont egyszerűen igénybevett szolgáltatásnak könyveli.

Ez azért nem jó, mert amíg az alvállalkozói díjakat levonhatod az iparűzési adó alapjából, az igénybevett szolgáltatást nem. Százezreket bukhatsz, ha nem vagy körültekintő.

Az iparűzési adó alapja társaságoknál a nettó árbevétel.

Ezt lehet csökkenteni az alábbiakkal:

  • eladott áruk beszerzési értékének valamint
  • közvetített szolgáltatások arányosított értékével
  • alvállalkozói teljesítések értékével
  • anyagköltséggel

Amint látod, az igénybevett szolgáltatással nem.

Márpedig, ha egy számlában foglalt szolgáltatás nem felel az alvállalkozói díjról kiállított számla feltételeinek, akkor könyvelőként kénytelenek vagyunk azt igénybevett szolgáltatásként kezelni.

A pontosság kedvéért lássuk tehát, hogy mit értünk alvállalkozói díjon:

Alvállalkozói teljesítmény alatt azt a tevékenységet értjük, amelyről a vállalkozó a megrendelővel és az alvállalkozóval is a Ptk. szerinti vállalkozási szerződést kötött. Figyelni kell a vállalkozási szerződésre. Tényleg az legyen. Érdemes már a megrendelővel kötött szerződésben utalni arra, hogy alvállalkozóval végezteted a munkát.

Ha ezek a szerződések – megrendelések, teljesítés igazolások – hiányoznak, illetve nem derül ki a számlából, hogy azt a megrendelővel kötött szerződéseddel kapcsolatos munkára vetted igénybe, akkor sajnos nem lehet alvállalkozói díjként figyelembe venni.

Javaslom, hogy ha esetleg sokallod az iparűzési adód összegét, akkor beszélj a könyvelőddel, hátha tudod pótolni a szerződéseket és át lehet könyvelni ezeket a számlákat, hogy figyelembe vehető legyen.

Ilyen és hasonló témákat beszélünk meg 2018. április 14-én a társaságok ügyvezetőinek szóló 2 órás tréningünkön.

Ha érdekel, hogyan tudod elkerülni az adóbírságokat, akkor nézd meg az alábbi linken a témákat és jelentkezz az előadásra!

Ide kattintva tudsz jelentkezni: Kerüld el az adóbírságot! Kft, Bt ügyvezetők pénzügyi alapozó tréningje!

 

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936 Találatok: “Nem mindegy, hogy igénybevett szolgáltatás vagy alvállalkozói díj!”

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    The time-tested method is memorizing poems. This is not about mindless cramming, but about understanding the meaning, its conscious perception. Make it a rule to teach one little piece every week. Gradually increase the volume of the material. It will be easier to remember if you break it down into several parts in advance and teach it in quatrains. You can do this anywhere: at lunch, while walking or in transport. Don’t be afraid of a lot of repetitions. Over time, you will notice that it takes less and less time to memorize.

    The effect will be even better if you take the works of those authors whose collections do not interest you. It will take more energy to learn such verses. Try to delve deeply into their content and reflect on the artistic techniques that the author used. Poetry can be recited in front of a mirror or recorded from memory. Reading aloud is equally useful. It helps to improve diction, intonation and develops auditory memory. If you don’t like poetry, learn the lyrics.
    3. Try to remember forgotten

    It is not necessary to take the shopping list prepared before going to the store. On the one hand, such a list will help not to miss anything and at the same time not to buy too much. On the other hand, its absence will have a positive effect on the state of memory. Do not buy something this time – by the next trip you will have an incentive to better memorize items from the list and keep them in mind. Forgot someone’s name, phone number, password or recipe ingredients? Try to remember. Take the time and take a few minutes to do this instead of looking for an answer in your smartphone or notebook. This is great for strengthening memory.
    4. Master foreign languages

    You can learn poems and songs not only in your native language. Don’t know a foreign language – start mastering it. It is one of the best ways to activate brain cells and enhance memory capacity. If you memorize a few words every day, then after a couple of months you can feel a noticeable result. Learning a new language develops the ability to structure, analyze and memorize information. In addition, it is a good prevention of age-related diseases. For example, Alzheimer’s disease. The most popular way to memorize foreign vocabulary is cards with words and expressions. This technique is based precisely on visual associations.
    5. Remember the events of the day

    Another way to activate memory is to plunge into the past day and remember all its events. Before going to bed, try to reconstruct snippets of dialogue, images of people, their facial expressions and gestures, every phone call and meals that made up your diet. Try to recreate the sequence of all actions from the moment of awakening. Provide these pictures in as much detail as possible. At the same time, it is important to connect imagination, visual, auditory and olfactory memory.

    If it’s boring to remember the day in the form of imaginary illustrations, keep a diary and regularly write events on paper. It is recommended to repeat the same with the films watched. After the next movie show, scroll through the plot in your head again. Remember not only the main moments, but also the dialogues of the characters, the details of their clothes, the interiors of the shooting locations. It is even more useful to retell the content of films, plays, read articles and books to your friends. This not only trains memory well, but also develops speech, enriches vocabulary.
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    The next stage is complex and consists in defining goals, objectives, research methods, selection and systematization of relevant literature and parallel drawing up of a thesis plan, which is a preliminary outline of the structure and content of future student scientific work. When familiarizing with the sources of information, one should take into account their novelty. The periods of obsolescence of educational literature are established by order of the Ministry of Education and Science No. 1623 of April 11, 2001: for a general humanitarian, socio-economic profile and special disciplines – five years; for general professional, natural science, mathematical subjects – ten years. The measures of relevance do not relate to sources of in-depth fundamental study of the issue. It does not stipulate the order and terms after which research publications: articles, dissertations, reports, etc., are considered outdated, but university regulatory controllers, when checking their thesis for compliance with standards, are almost always guided by the requirements set for textbooks. For informational purposes, no one forbids using them, but in order to avoid sending the finished diploma for revision, it is better to include only works no older than five years in the list of used literature. In January 2017, the order of the Ministry of Education and Science entered into force No. 1651, canceling the effect of orders No. 1623 and No. 133, which regulated the provision of university libraries with scientific and educational literature (it was in them that the terms of its obsolescence were prescribed). The new document aroused a lot of questions from the experts of the academic community, and the official answers of the department to them did not clarify the situation, so teachers still prefer to adhere to the old standards, determining the “expiration date” of the sources used to write the thesis. Algorithm of writing The scheme of work on a diploma is standard for all students – according to a single algorithm, graduates who write both project and research FQPs go to future defense. First of all, you need to decide on a supervisor, then choose a topic. It is approved before the start of the pre-diploma practice, to which the student is sent with the assignment for the FQP signed by the head of the department.
    The structure of the thesis According to the generally accepted rules for writing a diploma, its main part should consist of three chapters: First (at least three paragraphs). Written on the basis of a synthesis and analysis of theoretical information gleaned from selected sources; reveals the central concepts, the essence of a phenomenon or process, different points of view on the object and subject of research. Second (at least three subsections). Assigned to factual material and analysis of the problem; contains statistical information with quantitative and qualitative characteristics of the phenomenon under consideration, a statement of the identified trends and shortcomings in its state and development. Third (the minimum number of paragraphs is three). Dedicated to developing a solution to a problem. His diploma student proposes on the basis of the second chapter with scientific justification, for which the theoretical provisions of the first are involved. The chapters should be approximately equal in length. At the final stage, a conclusion, an introduction, a final list of used literature are drawn up and a block with annexes is completed. How to properly draw up a thesis In student memos and on their official websites, all universities must post detailed methodological recommendations containing requirements for a diploma. They indicate: volume – how many pages in the diploma should be; structure – how many chapters to divide the study, what to write in the introduction and conclusion; what materials should be included in the attachments and how to number them; technical regulations – where to put down, from which sheet to start pagination, what font to use for text and headings, how to indent the paragraph and margins, line spacing; the number of sources in the bibliographic list; permissible percentage of uniqueness when checking for plagiarism. Most universities and institutes include in methodological collections: a template for the title page; forms of reviews, annotations, reviews; sample bibliography; examples of the design of references, footnotes, formulas, tables, figures, diagrams, photos. It remains only to carefully check with the university standard and follow the recommendations, since the normative control will be meticulously carried out precisely according to the points of the manual, and only then relying on GOSTs. Average requirements for a thesis: Volume – 50-70 pages, excluding attachments and, as a rule, bibliography. The number of sources is at least 40, and 70% are publications not older than five years. The bibliographic list is drawn up in accordance with GOST 7.80-2000, 7.1-2003, 7.0.5-2008, 7.0.1-2011. Times New Roman in black, 14th for text, 15th for subheadings, 16th for headings. The interval is 1.5. Margins – at least 2 cm to the left, bottom and top; 1.5 cm – on the right. Printing is only one-sided. The standard of uniqueness of the diploma: humanities – 80%, exact – 75%.
    How to choose a company for writing a diploma Checklist: A solid site – it should be a kind of Internet branch of an officially registered company with at least one offline office; that is, the site must be a full-fledged working tool, and not a one-page business card on free hosting. The age of the company is at least 5 years. Only those who really know how to work can become a “veteran” of the market. Conclusion of an agreement – the lists of customers of the company for writing student papers are not transferred to the dean’s offices, do not worry. You need a confirmation of the deal – to ensure that the work is done.
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  221. To write a diploma easier, you need to find a middle ground: the topic should not be “hackneyed” or too rare.
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    The next stage is complex and consists in defining goals, objectives, research methods, selection and systematization of relevant literature and parallel drawing up of a thesis plan, which is a preliminary outline of the structure and content of future student scientific work. When familiarizing with the sources of information, one should take into account their novelty. The periods of obsolescence of educational literature are established by order of the Ministry of Education and Science No. 1623 of April 11, 2001: for a general humanitarian, socio-economic profile and special disciplines – five years; for general professional, natural science, mathematical subjects – ten years. The measures of relevance do not relate to sources of in-depth fundamental study of the issue. It does not stipulate the order and terms after which research publications: articles, dissertations, reports, etc., are considered outdated, but university regulatory controllers, when checking their thesis for compliance with standards, are almost always guided by the requirements set for textbooks. For informational purposes, no one forbids using them, but in order to avoid sending the finished diploma for revision, it is better to include only works no older than five years in the list of used literature. In January 2017, the order of the Ministry of Education and Science entered into force No. 1651, canceling the effect of orders No. 1623 and No. 133, which regulated the provision of university libraries with scientific and educational literature (it was in them that the terms of its obsolescence were prescribed). The new document aroused a lot of questions from the experts of the academic community, and the official answers of the department to them did not clarify the situation, so teachers still prefer to adhere to the old standards, determining the “expiration date” of the sources used to write the thesis. Algorithm of writing The scheme of work on a diploma is standard for all students – according to a single algorithm, graduates who write both project and research FQPs go to future defense. First of all, you need to decide on a supervisor, then choose a topic. It is approved before the start of the pre-diploma practice, to which the student is sent with the assignment for the FQP signed by the head of the department.
    The structure of the thesis According to the generally accepted rules for writing a diploma, its main part should consist of three chapters: First (at least three paragraphs). Written on the basis of a synthesis and analysis of theoretical information gleaned from selected sources; reveals the central concepts, the essence of a phenomenon or process, different points of view on the object and subject of research. Second (at least three subsections). Assigned to factual material and analysis of the problem; contains statistical information with quantitative and qualitative characteristics of the phenomenon under consideration, a statement of the identified trends and shortcomings in its state and development. Third (the minimum number of paragraphs is three). Dedicated to developing a solution to a problem. His diploma student proposes on the basis of the second chapter with scientific justification, for which the theoretical provisions of the first are involved. The chapters should be approximately equal in length. At the final stage, a conclusion, an introduction, a final list of used literature are drawn up and a block with annexes is completed. How to properly draw up a thesis In student memos and on their official websites, all universities must post detailed methodological recommendations containing requirements for a diploma. They indicate: volume – how many pages in the diploma should be; structure – how many chapters to divide the study, what to write in the introduction and conclusion; what materials should be included in the attachments and how to number them; technical regulations – where to put down, from which sheet to start pagination, what font to use for text and headings, how to indent the paragraph and margins, line spacing; the number of sources in the bibliographic list; permissible percentage of uniqueness when checking for plagiarism. Most universities and institutes include in methodological collections: a template for the title page; forms of reviews, annotations, reviews; sample bibliography; examples of the design of references, footnotes, formulas, tables, figures, diagrams, photos. It remains only to carefully check with the university standard and follow the recommendations, since the normative control will be meticulously carried out precisely according to the points of the manual, and only then relying on GOSTs. Average requirements for a thesis: Volume – 50-70 pages, excluding attachments and, as a rule, bibliography. The number of sources is at least 40, and 70% are publications not older than five years. The bibliographic list is drawn up in accordance with GOST 7.80-2000, 7.1-2003, 7.0.5-2008, 7.0.1-2011. Times New Roman in black, 14th for text, 15th for subheadings, 16th for headings. The interval is 1.5. Margins – at least 2 cm to the left, bottom and top; 1.5 cm – on the right. Printing is only one-sided. The standard of uniqueness of the diploma: humanities – 80%, exact – 75%.
    How to choose a company for writing a diploma Checklist: A solid site – it should be a kind of Internet branch of an officially registered company with at least one offline office; that is, the site must be a full-fledged working tool, and not a one-page business card on free hosting. The age of the company is at least 5 years. Only those who really know how to work can become a “veteran” of the market. Conclusion of an agreement – the lists of customers of the company for writing student papers are not transferred to the dean’s offices, do not worry. You need a confirmation of the deal – to ensure that the work is done.
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  222. To write a diploma easier, you need to find a middle ground: the topic should not be “hackneyed” or too rare.
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    The next stage is complex and consists in defining goals, objectives, research methods, selection and systematization of relevant literature and parallel drawing up of a thesis plan, which is a preliminary outline of the structure and content of future student scientific work. When familiarizing with the sources of information, one should take into account their novelty. The periods of obsolescence of educational literature are established by order of the Ministry of Education and Science No. 1623 of April 11, 2001: for a general humanitarian, socio-economic profile and special disciplines – five years; for general professional, natural science, mathematical subjects – ten years. The measures of relevance do not relate to sources of in-depth fundamental study of the issue. It does not stipulate the order and terms after which research publications: articles, dissertations, reports, etc., are considered outdated, but university regulatory controllers, when checking their thesis for compliance with standards, are almost always guided by the requirements set for textbooks. For informational purposes, no one forbids using them, but in order to avoid sending the finished diploma for revision, it is better to include only works no older than five years in the list of used literature. In January 2017, the order of the Ministry of Education and Science entered into force No. 1651, canceling the effect of orders No. 1623 and No. 133, which regulated the provision of university libraries with scientific and educational literature (it was in them that the terms of its obsolescence were prescribed). The new document aroused a lot of questions from the experts of the academic community, and the official answers of the department to them did not clarify the situation, so teachers still prefer to adhere to the old standards, determining the “expiration date” of the sources used to write the thesis. Algorithm of writing The scheme of work on a diploma is standard for all students – according to a single algorithm, graduates who write both project and research FQPs go to future defense. First of all, you need to decide on a supervisor, then choose a topic. It is approved before the start of the pre-diploma practice, to which the student is sent with the assignment for the FQP signed by the head of the department.
    The structure of the thesis According to the generally accepted rules for writing a diploma, its main part should consist of three chapters: First (at least three paragraphs). Written on the basis of a synthesis and analysis of theoretical information gleaned from selected sources; reveals the central concepts, the essence of a phenomenon or process, different points of view on the object and subject of research. Second (at least three subsections). Assigned to factual material and analysis of the problem; contains statistical information with quantitative and qualitative characteristics of the phenomenon under consideration, a statement of the identified trends and shortcomings in its state and development. Third (the minimum number of paragraphs is three). Dedicated to developing a solution to a problem. His diploma student proposes on the basis of the second chapter with scientific justification, for which the theoretical provisions of the first are involved. The chapters should be approximately equal in length. At the final stage, a conclusion, an introduction, a final list of used literature are drawn up and a block with annexes is completed. How to properly draw up a thesis In student memos and on their official websites, all universities must post detailed methodological recommendations containing requirements for a diploma. They indicate: volume – how many pages in the diploma should be; structure – how many chapters to divide the study, what to write in the introduction and conclusion; what materials should be included in the attachments and how to number them; technical regulations – where to put down, from which sheet to start pagination, what font to use for text and headings, how to indent the paragraph and margins, line spacing; the number of sources in the bibliographic list; permissible percentage of uniqueness when checking for plagiarism. Most universities and institutes include in methodological collections: a template for the title page; forms of reviews, annotations, reviews; sample bibliography; examples of the design of references, footnotes, formulas, tables, figures, diagrams, photos. It remains only to carefully check with the university standard and follow the recommendations, since the normative control will be meticulously carried out precisely according to the points of the manual, and only then relying on GOSTs. Average requirements for a thesis: Volume – 50-70 pages, excluding attachments and, as a rule, bibliography. The number of sources is at least 40, and 70% are publications not older than five years. The bibliographic list is drawn up in accordance with GOST 7.80-2000, 7.1-2003, 7.0.5-2008, 7.0.1-2011. Times New Roman in black, 14th for text, 15th for subheadings, 16th for headings. The interval is 1.5. Margins – at least 2 cm to the left, bottom and top; 1.5 cm – on the right. Printing is only one-sided. The standard of uniqueness of the diploma: humanities – 80%, exact – 75%.
    How to choose a company for writing a diploma Checklist: A solid site – it should be a kind of Internet branch of an officially registered company with at least one offline office; that is, the site must be a full-fledged working tool, and not a one-page business card on free hosting. The age of the company is at least 5 years. Only those who really know how to work can become a “veteran” of the market. Conclusion of an agreement – the lists of customers of the company for writing student papers are not transferred to the dean’s offices, do not worry. You need a confirmation of the deal – to ensure that the work is done.
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    According to a recent study, lack of physical activity is the main risk factor for premature mortality for the entire world population.
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    A study published in the British Medical Journal of Sports Medicine on March 29, 2021, estimates that physical inactivity is responsible for 7.2% of all-cause deaths each year. This represents about 4 million deaths out of an average of 56.9 million per year. The American and Canadian researchers behind this work obtained information from several databases in different states. In addition, they tried to get the results closest to reality by considering pathologies whose causal relationship with a sedentary lifestyle is well known. In other words, we are talking about a serious level of evidence. According to the results, in developing countries, most deaths (in absolute numbers) occur due to the lack of physical activity of a part of their population. On the other hand, developed countries are more likely to suffer from the effects of a sedentary lifestyle, as they are subject to a much higher percentage of deaths. The study’s authors strongly believe that ” the public health burden associated with physical inactivity is a global problem that will require international cooperation to mobilize change and achieve these public health goals.” For researchers, change should be focused on achieving public health goals. This means increased investment in the re-opening of sports facilities during the pandemic. It also means making them available to as many people as possible in the long run.
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    According to a recent study, lack of physical activity is the main risk factor for premature mortality for the entire world population.
    This paper highlights the percentage of deaths that can be attributed to sedentary lifestyles worldwide. An alarming conclusion is that a sedentary lifestyle is the main risk factor for many non-communicable diseases. These include cardiovascular disease, coronary artery disease, stroke, hypertension, and type 2 diabetes. There are also cancers (bladder, stomach, kidney, breast, colon, and esophagus), depression, and dementia.
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    A study published in the British Medical Journal of Sports Medicine on March 29, 2021, estimates that physical inactivity is responsible for 7.2% of all-cause deaths each year. This represents about 4 million deaths out of an average of 56.9 million per year. The American and Canadian researchers behind this work obtained information from several databases in different states. In addition, they tried to get the results closest to reality by considering pathologies whose causal relationship with a sedentary lifestyle is well known. In other words, we are talking about a serious level of evidence. According to the results, in developing countries, most deaths (in absolute numbers) occur due to the lack of physical activity of a part of their population. On the other hand, developed countries are more likely to suffer from the effects of a sedentary lifestyle, as they are subject to a much higher percentage of deaths. The study’s authors strongly believe that ” the public health burden associated with physical inactivity is a global problem that will require international cooperation to mobilize change and achieve these public health goals.” For researchers, change should be focused on achieving public health goals. This means increased investment in the re-opening of sports facilities during the pandemic. It also means making them available to as many people as possible in the long run.
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    According to a recent study, lack of physical activity is the main risk factor for premature mortality for the entire world population.
    This paper highlights the percentage of deaths that can be attributed to sedentary lifestyles worldwide. An alarming conclusion is that a sedentary lifestyle is the main risk factor for many non-communicable diseases. These include cardiovascular disease, coronary artery disease, stroke, hypertension, and type 2 diabetes. There are also cancers (bladder, stomach, kidney, breast, colon, and esophagus), depression, and dementia.
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    A study published in the British Medical Journal of Sports Medicine on March 29, 2021, estimates that physical inactivity is responsible for 7.2% of all-cause deaths each year. This represents about 4 million deaths out of an average of 56.9 million per year. The American and Canadian researchers behind this work obtained information from several databases in different states. In addition, they tried to get the results closest to reality by considering pathologies whose causal relationship with a sedentary lifestyle is well known. In other words, we are talking about a serious level of evidence. According to the results, in developing countries, most deaths (in absolute numbers) occur due to the lack of physical activity of a part of their population. On the other hand, developed countries are more likely to suffer from the effects of a sedentary lifestyle, as they are subject to a much higher percentage of deaths. The study’s authors strongly believe that ” the public health burden associated with physical inactivity is a global problem that will require international cooperation to mobilize change and achieve these public health goals.” For researchers, change should be focused on achieving public health goals. This means increased investment in the re-opening of sports facilities during the pandemic. It also means making them available to as many people as possible in the long run.
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    According to a recent study, lack of physical activity is the main risk factor for premature mortality for the entire world population.
    This paper highlights the percentage of deaths that can be attributed to sedentary lifestyles worldwide. An alarming conclusion is that a sedentary lifestyle is the main risk factor for many non-communicable diseases. These include cardiovascular disease, coronary artery disease, stroke, hypertension, and type 2 diabetes. There are also cancers (bladder, stomach, kidney, breast, colon, and esophagus), depression, and dementia.
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    A study published in the British Medical Journal of Sports Medicine on March 29, 2021, estimates that physical inactivity is responsible for 7.2% of all-cause deaths each year. This represents about 4 million deaths out of an average of 56.9 million per year. The American and Canadian researchers behind this work obtained information from several databases in different states. In addition, they tried to get the results closest to reality by considering pathologies whose causal relationship with a sedentary lifestyle is well known. In other words, we are talking about a serious level of evidence. According to the results, in developing countries, most deaths (in absolute numbers) occur due to the lack of physical activity of a part of their population. On the other hand, developed countries are more likely to suffer from the effects of a sedentary lifestyle, as they are subject to a much higher percentage of deaths. The study’s authors strongly believe that ” the public health burden associated with physical inactivity is a global problem that will require international cooperation to mobilize change and achieve these public health goals.” For researchers, change should be focused on achieving public health goals. This means increased investment in the re-opening of sports facilities during the pandemic. It also means making them available to as many people as possible in the long run.
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    To determine if their test strain was behaving like the others, they first ran stress tests on them. They tested the bacteria’s response to the physical barrier, ultraviolet light, and antibiotics. The addition of a physical barrier led to the transition of bacteria from one layer to a multilayer layer, followed by an increase in cell density and the formation of multilayer islands near the barrier. Later, wrinkles formed on the islands near the barrier in the place where they began to appear initially.
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    When they applied ultraviolet light to the swarm, they again observed a drop in cell speed and an increase in density. And after the scientists added a large dose of the antibiotic kanamycin, the bacterial cells formed a biofilm. The researchers then developed a strategy to combat this bacterial biofilm. They added kanamycin to the environment of a new batch of swarming bacterial cells and watched as the biofilm began to form. They then re-injected the antibiotic at a much higher dose than the first, just before the biofilm formation was complete. As a result, the partially formed biofilm was destroyed and bacterial cells died. This shows that antibiotic-resistant bacteria lose their resistance to antibiotics when they undergo a phase transition, right before going into the biofilm, where they will become much more resistant. Thus, with the correct administration of antibiotics, the bacteria can be attacked in their most vulnerable state and destroyed. The researchers believe that similar transitions from swarm to biofilm occur in other bacterial species. Their research may pave the way for finding more effective ways to control clinically relevant bacteria. For example, Salmonella enterica, which spreads into the bloodstream and is transmitted through contaminated food. Or Pseudomonas aeruginosa with multiple drug resistance, which after surgery causes infections in the blood, lungs (pneumonia) and other parts of the body and spreads in hospitals.
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    Stress often causes bacteria to form biofilms. Stress can manifest as a physical barrier, ultraviolet light, or a toxic substance such as antibiotics. The formation of these biofilms takes from several hours to days, and they can be of different shapes, sizes, colors, and textures depending on the type of bacteria. Being in a biofilm state protects them from harmful substances in the environment – biofilms have a unique outer wall with different physical and chemical properties than their individual cells. They can coordinate metabolism, slow down their growth, and even form an impenetrable barrier of wrinkles and creases. This is one of the ways they achieve high antibiotic resistance. Researchers from the United Kingdom recently studied the transition of the Hay Bacillus bacterium from a free-moving swarm to a biofilm as a defense mechanism and published what they did to combat its antibiotic-resistant properties in eLife.

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