Január elsejétől életbe lép az automatikus adatcsere egyezmény, ami alapján a magyar adóhivatal jelentést fog kapni a magyar állampolgárok külföldi bankszámláiról és azok összegéről. Ide tartoznak a külföldi cégek bankszámlái is, ha magyar állampolgár rendelkezik felettük. (Utolsó cikk a témában itt.)
A kérdés az volt sokaknál, hogy az úgynevezett prepaid kártyák, vagy e-money kártyák beletartoznak-e jelenleg ebbe a körbe. (Ilyen a Skrill, Neteller és társaik.)
Nos, a jogszabály szerint jelenleg ők nem jelentenek, ha megfelelnek bizonyos követelményeknek. A HMRC guideline az alábbiakat írja a kérdésről:
"Entities that issue payment cards that can be pre-loaded with funds to be spent at a later date, such as a pre-paid credit card or “e-money” may not be Depository Institutions provided certain conditions are met. Pre-paid credit card issuers may meet the conditions to be a Qualified Credit Card Issuer which will make them a Non-reporting Financial Institution or the payment card account may meet the conditions to be an Excluded Account. “E-money” providers that are governed by the provisions of the European Union Electronic Money Directive (2009/110/EC) (EMD) are not deposit takers for the purposes of the Banking Consolidation Directive (2006/48/EC). Recital 13 to the EMD specifically states that “The issuance of electronic money does not constitute a deposit-taking activity pursuant to Directive 2006/48/EC”, consequently such providers will not fall within the definition of Depository Institution that requires deposits to be accepted in the ordinary course of a banking or similar business. Entities that solely provide asset based finance services, such as a factoring or invoice discounting business, or that accept deposits from persons solely as collateral or security pursuant to a sale or lease of property, a loan secured by property or a similar financing arrangement, between such entity and the person making the deposit, will not be Depository Institutions. Entities that facilitate money transfers by instructing agents to transmit funds (but do not finance the transactions) will not be considered to be engaged in banking or similar business as this is not seen as accepting deposit."
Köszönjük a Crystal Worldwide-nak a tájékoztatást.
