{"id":1012,"date":"2018-12-04T10:57:18","date_gmt":"2018-12-04T09:57:18","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=1012"},"modified":"2026-07-30T08:23:57","modified_gmt":"2026-07-30T06:23:57","slug":"dlaczego-sumy-na-fakturze-vat-sie-nie-zgadzaja","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-sumy-roznice","title":{"rendered":"Dlaczego sumy na fakturze VAT r\u00f3\u017cni\u0105 si\u0119 o 1 grosz?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1012\" class=\"elementor elementor-1012\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69d0f26c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69d0f26c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-37089124\" data-id=\"37089124\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46a81b2f elementor-widget elementor-widget-text-editor\" data-id=\"46a81b2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW171427760 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW171427760 BCX0\">R\u00f3\u017cnica mi\u0119dzy\u00a0<\/span><span class=\"NormalTextRun SCXW171427760 BCX0\">sum\u0105 poszczeg\u00f3lnych pozycji w tabeli na fakturze<\/span><span class=\"NormalTextRun SCXW171427760 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW171427760 BCX0\">a kwot\u0105 podsumowania\u00a0<\/span><span class=\"NormalTextRun SCXW171427760 BCX0\">kwoty faktury wynika\u00a0<\/span><span class=\"NormalTextRun SCXW171427760 BCX0\">ze sposob\u00f3w opracowania faktury, kt\u00f3re om\u00f3wimy poni\u017cej.\u00a0<\/span><\/span><span class=\"EOP Selected SCXW171427760 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span class=\"TextRun SCXW241562636 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW241562636 BCX0\">Na przyk\u0142adowej fakturze poni\u017cej kwota do zap\u0142aty wynosi 1682,99, a po zsumowaniu poszczeg\u00f3lnych pozycji z tabeli kwota wynosi 1682,98 (r\u00f3\u017cnica 1 grosza)<\/span><\/span><span class=\"EOP Selected SCXW241562636 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3392d29 elementor-widget elementor-widget-image\" data-id=\"3392d29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"234\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/1-1024x374.png\" class=\"attachment-large size-large wp-image-24436\" alt=\"Przyk\u0142adowa faktura\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/1-1024x374.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/1-300x109.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/1-768x280.png 768w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/1.png 1384w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4334634 elementor-widget elementor-widget-image\" data-id=\"4334634\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"620\" height=\"171\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/2.png\" class=\"attachment-large size-large wp-image-24437\" alt=\"Przyk\u0142adowa faktura, wykazanie r\u00f3\u017cnicy w sumie\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/2.png 620w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/2-300x83.png 300w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9a4469 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9a4469\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57a3115\" data-id=\"57a3115\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-533e253 elementor-widget elementor-widget-text-editor\" data-id=\"533e253\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>R\u00f3\u017cnica 1 grosza wynika z metody przeliczania warto\u015bci na fakturze (od kwot netto lub brutto) oraz z zasad zaokr\u0105glania. Zgodnie z obowi\u0105zuj\u0105cymi przepisami kwoty wykazywane na fakturze s\u0105 prezentowane z dok\u0142adno\u015bci\u0105 do dw\u00f3ch miejsc po przecinku. Podczas wyliczania podatku VAT mog\u0105 jednak wyst\u0105pi\u0107 warto\u015bci z wi\u0119ksz\u0105 liczb\u0105 miejsc po przecinku, kt\u00f3re s\u0105 nast\u0119pnie zaokr\u0105glane matematycznie. W konsekwencji ko\u0144cowe wyliczenia mog\u0105 r\u00f3\u017cni\u0107 si\u0119 o 1 grosz.<\/p><p style=\"line-height: 108%; margin-bottom: 0.28cm;\">\u00a0W poni\u017cszej tabeli om\u00f3wione s\u0105 dwie metody opracowania dokumentu:\u00a0\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-597c667 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"597c667\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27150e6\" data-id=\"27150e6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b022cab elementor-widget elementor-widget-text-editor\" data-id=\"b022cab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table style=\"height: 92px; width: 100%; border-collapse: collapse; border-color: #000000; border-style: hidden;\"><tbody><tr style=\"height: 23px;\"><td style=\"width: 33.3333%; height: 23px; background-color: #b5e0f7; border-style: solid; border-color: #ffffff;\">\u00a0<\/td><td style=\"width: 33.3333%; height: 23px; background-color: #b5e0f7; border-style: solid; border-color: #ffffff;\"><strong>Wg brutto<\/strong><\/td><td style=\"width: 33.3333%; height: 23px; background-color: #b5e0f7; border-style: solid; border-color: #ffffff;\"><strong>Wg netto<\/strong><\/td><\/tr><tr style=\"height: 23px;\"><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">Wyj\u015bciowa kwota do oblicze\u0144<\/span><\/span><\/p><\/td><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">brutto<\/span><\/span><\/p><\/td><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">netto<\/span><\/span><\/p><\/td><\/tr><tr style=\"height: 23px;\"><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">Metoda obliczenia<\/span><\/span><\/p><\/td><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">wyj\u015bciow\u0105 kwot\u0105 do oblicze\u0144 jest kwota brutto, kwota brutto dzielona jest przez 1 + stawka VAT (np. 1,23 przy 23%) daj\u0105c kwot\u0119 netto<\/span><\/span><\/p><\/td><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">kwota netto mno\u017cona jest przez stawk\u0119 podatku VAT, by wyliczy\u0107 kwot\u0119 VAT a nast\u0119pnie kwota VAT dodawana do warto\u015bci netto daj\u0105c kwot\u0119 brutto<\/span><\/span><\/p><\/td><\/tr><tr style=\"height: 23px;\"><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">Wz\u00f3r do oblicze\u0144<\/span><\/span><\/p><\/td><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">Kwota brutto: 1 230 z\u0142<\/span><\/span><\/p><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">Netto: 1 230 \u00f7 1,23 = 1 000 z\u0142<\/span><\/span><\/p><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">VAT: 1 230 \u2212 1 000 = 230 z\u0142<\/span><\/span><\/p><\/td><td style=\"width: 33.3333%; height: 23px; border-style: solid; border-color: #ffffff;\"><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">Kwota netto: 1 000 z\u0142<\/span><\/span><\/p><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">VAT: 1 000 \u00d7 23% = 230 z\u0142<\/span><\/span><\/p><p align=\"left\"><span style=\"font-family: Calibri, serif;\"><span style=\"font-size: small;\">Kwota brutto: 1 000 + 230 = 1 230 z\u0142<\/span><\/span><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c197a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c197a9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2cfa315\" data-id=\"2cfa315\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e9151f elementor-widget elementor-widget-text-editor\" data-id=\"5e9151f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zmian\u0119 opracowania dokumentu w programie dokonujemy korzystaj\u0105c z opcji:<\/p><p>Ksi\u0119gi &gt; Fakturowanie &gt; Opcje &gt; Opcje fakturowania &gt; pkt. 5<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dbf74f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1dbf74f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c06a0d0\" data-id=\"c06a0d0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d60cbd4 elementor-widget elementor-widget-image\" data-id=\"d60cbd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"491\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/3-1024x785.png\" class=\"attachment-large size-large wp-image-24438\" alt=\"Okno programu SKP Formsoft widok Opcje fakturowania\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/3-1024x785.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/3-300x230.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/3-768x589.png 768w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/3.png 1293w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a92beb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a92beb9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f9099c1\" data-id=\"f9099c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60955fc elementor-widget elementor-widget-image\" data-id=\"60955fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"628\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/4.png\" class=\"attachment-large size-large wp-image-24439\" alt=\"Okno programu SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/4.png 774w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/4-300x294.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/12\/4-768x753.png 768w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b8b2b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b8b2b4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6d2a29\" data-id=\"d6d2a29\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-578fb61 elementor-widget elementor-widget-text-editor\" data-id=\"578fb61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>R\u00f3\u017cnica groszowa <b>nie jest<\/b> b\u0142\u0119dem i nie trzeba ujmowa\u0107 jej oddzielnie w ksi\u0119dze.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30c190d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30c190d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ed0f46e\" data-id=\"ed0f46e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afe5f39 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"afe5f39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72a8d4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72a8d4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0caed79\" data-id=\"0caed79\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div 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9.785 5 10.864 5c1.087 0 2.004.382 2.75 1.146l2.777 2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>R\u00f3\u017cnica mi\u0119dzy\u00a0sum\u0105 poszczeg\u00f3lnych pozycji w tabeli na fakturze,\u00a0a kwot\u0105 podsumowania\u00a0kwoty faktury wynika\u00a0ze sposob\u00f3w opracowania faktury, kt\u00f3re om\u00f3wimy poni\u017cej.\u00a0\u00a0 Na przyk\u0142adowej&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[194],"tags":[],"class_list":["post-1012","post","type-post","status-publish","format-standard","hentry","category-fakturowanie"],"yoast_head":"<!-- This site is optimized with 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