{"id":13291,"date":"2023-04-26T15:43:41","date_gmt":"2023-04-26T13:43:41","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=13291"},"modified":"2025-11-21T07:48:20","modified_gmt":"2025-11-21T06:48:20","slug":"rejestr-vat-co-powinien-zawierac","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/rejestr-vat-co-powinien-zawierac","title":{"rendered":"Co powinien zawiera\u0107 Rejestr VAT?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13291\" class=\"elementor elementor-13291\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-debc356 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"debc356\" 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-8a53b2f\" data-id=\"8a53b2f\" 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-1401e5b elementor-widget elementor-widget-text-editor\" data-id=\"1401e5b\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Czynny status podatnika VAT to nie tylko konieczno\u015b\u0107 odprowadzania zobowi\u0105za\u0144 wobec fiskusa. To tak\u017ce \u2013 o czym nie wolno zapomina\u0107 \u2013 liczne obowi\u0105zki sprawozdawcze. Do tych ostatnich nale\u017cy m.in. rejestr VAT. Co powinien zawiera\u0107 ten dokument? Je\u015bli szukasz odpowiedzi na pytanie, przeczytaj nasz tekst. Dzi\u0119ki temu poznasz podstawowe informacje na temat sposobu prowadzenia rejestru. Powodzenia!<\/span><\/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-818cae7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"818cae7\" 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-7dc1a16\" data-id=\"7dc1a16\" 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-6c1f1a9 elementor-widget elementor-widget-heading\" data-id=\"6c1f1a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rejestr VAT \u2013 co to takiego jest i kto musi go prowadzi\u0107?<\/h2>\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-227c21c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"227c21c\" 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-6245213\" data-id=\"6245213\" 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-0d4b557 elementor-widget elementor-widget-text-editor\" data-id=\"0d4b557\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rejestr VAT (czasem okre\u015blany r\u00f3wnie\u017c jako ewidencja VAT) to zestawienie, kt\u00f3re musz\u0105 prowadzi\u0107 przedsi\u0119biorcy zarejestrowani jako czynni podatnicy w zakresie podatku od towar\u00f3w i us\u0142ug. Co do zasady, w dokumencie tym nale\u017cy zamieszcza\u0107 informacje na temat transakcji z tytu\u0142u:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">zakupu,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">sprzeda\u017cy.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dzi\u0119ki tak prowadzonej ewidencji przedsi\u0119biorca jest w stanie ustali\u0107 wysoko\u015b\u0107 podatku VAT nale\u017cnego (liczonego od transakcji sprzeda\u017cy) oraz naliczonego (ustalanego na podstawie operacji zakupowych). Nast\u0119pnie \u2013 odprowadzi\u0107 dodatni\u0105 r\u00f3\u017cnic\u0119 mi\u0119dzy nimi do urz\u0119du skarbowego.<\/span><\/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-665f264 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"665f264\" 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-669c8dd\" data-id=\"669c8dd\" 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-08ccc1e elementor-widget elementor-widget-heading\" data-id=\"08ccc1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rejestr VAT \u2013 jakie informacje powinien zawiera\u0107 ten dokument?<\/h2>\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-33be39c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33be39c\" 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-9046596\" data-id=\"9046596\" 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-bdb638e elementor-widget elementor-widget-text-editor\" data-id=\"bdb638e\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przedsi\u0119biorca nie ma szerokiego pola manewru, je\u015bli chodzi o spos\u00f3b prowadzenia rejestru VAT-owskiego. Zasady w tej kwestii s\u0105 okre\u015blone w ustawie z dnia 21.03.2004 roku o podatku od towar\u00f3w i us\u0142ug.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Prawid\u0142owo prowadzony rejestr zakup\u00f3w VAT\/rejestr sprzeda\u017cy VAT powinien zawiera\u0107 mi\u0119dzy innymi takie dane transakcji jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">unikalny numer dla danej transakcji \u2013 zaleca si\u0119, by nadawa\u0107 je narastaj\u0105co,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">numery poszczeg\u00f3lnych dokument\u00f3w finansowych (faktur),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dane identyfikacyjne przedsi\u0119biorcy, w tym mi\u0119dzy innymi numer, w oparciu o kt\u00f3ry dany podmiot jest zarejestrowany na potrzeby podatku. Rozumie si\u0119 przez to Numer Identyfikacyjny Podatnika NIP oraz NIP-UE (VAT-UE).<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">pe\u0142na nazwa przedsi\u0119biorstwa kontrahenta oraz adres jego siedziby dzia\u0142alno\u015bci gospodarczej,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dane dotycz\u0105ce danego zdarzenia gospodarczego:<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u2013 kr\u00f3tki opis transakcji,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u2013 data wystawienia oraz otrzymania faktury zakupowej\/wystawienia faktury sprzeda\u017cowej,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u2013 warto\u015b\u0107 zakupu\/sprzeda\u017cy netto,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u2013 stawka procentowa i warto\u015b\u0107 podatku VAT naliczonego z faktur kosztowych (oraz naliczonego z faktur sprzeda\u017cowych),<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u2013 warto\u015b\u0107 brutto, tzn. suma kwoty netto oraz podatku VAT naliczonego lub nale\u017cnego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Obowi\u0105zek prowadzenia rejestru VAT wynika z art. 109 u. 3 ustawy z dn. 21 marca 2004 r.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Opr\u00f3cz tego, jak ju\u017c wspomnieli\u015bmy, mo\u017cliwe jest dodawanie informacji na temat zakup\u00f3w, kt\u00f3re nie podlegaj\u0105 podatkowi VAT. B\u0105d\u017a teoretycznie mog\u0142yby im podlega\u0107, ale dany przedsi\u0119biorca nie ma mo\u017cliwo\u015bci ich odliczenia.<\/span><\/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-07ad08e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07ad08e\" 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-194185c\" data-id=\"194185c\" 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-875c345 elementor-widget elementor-widget-heading\" data-id=\"875c345\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prowadzenie rejestru VAT sprzeda\u017cy i rejestru VAT zakup\u00f3w a zwolnienie podmiotowe z VAT<\/h2>\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-710d0d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"710d0d3\" 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-3b30244\" data-id=\"3b30244\" 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-1c3d412 elementor-widget elementor-widget-text-editor\" data-id=\"1c3d412\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W \u015bwietle art. 113 ustawy o podatku od towar\u00f3w i us\u0142ug przedsi\u0119biorcy s\u0105 zwolnieni z VAT, je\u015bli ich roczne przychody ze sprzeda\u017cy nie przekroczy\u0142y 200 000 z\u0142otych. Przywilej ten okre\u015bla si\u0119 mianem zwolnienia podmiotowego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W zwi\u0105zku z tym mog\u0142oby si\u0119 wydawa\u0107, \u017ce nie jest obowi\u0105zkowe prowadzenie rejestru VAT sprzeda\u017cy i zakupu w sytuacji, gdy przedsi\u0119biorca korzysta z przys\u0142uguj\u0105cego mu prawa do zwolnienia. Musisz jednak zdawa\u0107 sobie spraw\u0119 z faktu, \u017ce owszem, regularne wysy\u0142anie rejestr\u00f3w VAT nie jest w\u00f3wczas obowi\u0105zkowe. Jednak nie oznacza to jeszcze, \u017ce na przedsi\u0119biorc\u0119 nie czekaj\u0105 inne wyzwania.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Fakt podlegania przedsi\u0119biorcy pod zwolnienie podmiotowe z podatku od towar\u00f3w i us\u0142ug sprawia, \u017ce nie trzeba w\u00f3wczas odprowadza\u0107 VAT nale\u017cnego z tytu\u0142u sprzeda\u017cy. Z drugiej jednak strony nie oznacza to jeszcze, \u017ce przedsi\u0119biorcy korzystaj\u0105cy ze zwolnienia podmiotowego nie maj\u0105 obowi\u0105zku prowadzenia rejestru. Wr\u0119cz przeciwnie \u2013 taki wym\u00f3g wci\u0105\u017c istnieje i nale\u017cy go przestrzega\u0107. Mi\u0119dzy innymi po to, by da\u0142o si\u0119 ustali\u0107, czy w danym okresie rozliczeniowym (roku podatkowy) limit 200 000 z\u0142 nie zosta\u0142 przekroczony w trakcie roku.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Pewnym u\u0142atwieniem w takiej sytuacji jest mo\u017cliwo\u015b\u0107 prowadzenia rejestru VAT dostaw w wersji papierowej. Tym samym, przedsi\u0119biorca zwolniony z podatku od towar\u00f3w i us\u0142ug nie jest zobligowany do sporz\u0105dzania i wysy\u0142ki plik\u00f3w w strukturze JPK_VAT (Jednolity Plik Kontrolny).<\/span><\/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-c308b48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c308b48\" 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-c343f30\" data-id=\"c343f30\" 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-69ac519 elementor-widget elementor-widget-heading\" data-id=\"69ac519\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiedy nie trzeba prowadzi\u0107 rejestru VAT?<\/h2>\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-64de164 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64de164\" 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-0388de9\" data-id=\"0388de9\" 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-e3e56f7 elementor-widget elementor-widget-text-editor\" data-id=\"e3e56f7\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z pewno\u015bci\u0105 zainteresuje Ci\u0119 informacja, \u017ce nie ka\u017cdy przedsi\u0119biorca jest zobligowany do wysy\u0142ki rejestru VAT do US. Kiedy nie jest to obowi\u0105zkowe? Podatnik jest zwolniony z tego zadania w przypadku zwolnienia przedmiotowego. Dotyczy to sytuacji, w ramach kt\u00f3rej podczas prowadzenia dzia\u0142alno\u015bci przedsi\u0119biorca sprzedaje wy\u0142\u0105cznie takie produkty, kt\u00f3re zgodnie z art. 43 ustawy o podatku od towar\u00f3w i us\u0142ug nie podlegaj\u0105 VAT.<\/span><\/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-d9d79c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9d79c9\" 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-695941c\" data-id=\"695941c\" 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-a313c96 elementor-widget elementor-widget-heading\" data-id=\"a313c96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prowadzenie rejestru VAT \u2013 jakich transakcji si\u0119 w nim nie uwzgl\u0119dnia?<\/h2>\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-68a141d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68a141d\" 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-dc17fc3\" data-id=\"dc17fc3\" 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-fd98038 elementor-widget elementor-widget-text-editor\" data-id=\"fd98038\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W rejestrze VAT nie ujmuje si\u0119 takich transakcji, kt\u00f3re nie podlegaj\u0105 obowi\u0105zkowi podatkowemu. Dotyczy to:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">sprzeda\u017cy (sprzeda\u017c nieobj\u0119ta podatkiem od towar\u00f3w i us\u0142ug),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">zakup\u00f3w (poniesione przez przedsi\u0119biorc\u0119 koszty, kt\u00f3re nie daj\u0105 jednak mo\u017cliwo\u015bci odliczenia VAT naliczonego).<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sk\u0105d wynika taki stan rzeczy? Odpowied\u017a na pytanie jest prosta: poniewa\u017c tego typu operacje gospodarcze nie wywieraj\u0105 wp\u0142ywu na warto\u015b\u0107 zobowi\u0105za\u0144 publicznoprawnych (podatkowych), jakie przedsi\u0119biorca musi ui\u015bci\u0107 wzgl\u0119dem pa\u0144stwa. Z drugiej strony przepisy nie zabraniaj\u0105 umieszczania takich transakcji podczas prowadzenia rejestru VAT dostaw. Wa\u017cne jest jednak, by zaznaczy\u0107, \u017ce nie maj\u0105 one wp\u0142ywu na rozliczenia podatnika w \u015bwietle VAT.<\/span><\/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-952aa5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"952aa5c\" 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-84929e9\" data-id=\"84929e9\" 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-3f9f383 elementor-widget elementor-widget-heading\" data-id=\"3f9f383\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak prowadzi\u0107 ksi\u0119gowo\u015b\u0107 w przedsi\u0119biorstwie?<\/h2>\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-bbef9aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbef9aa\" 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-bb1456c\" data-id=\"bb1456c\" 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-9e0bd0c elementor-widget elementor-widget-text-editor\" data-id=\"9e0bd0c\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nadzorowanie spraw ksi\u0119gowo-podatkowych w firmie stanowi niema\u0142e wyzwanie dla przedsi\u0119biorcy. A przecie\u017c trzeba pami\u0119ta\u0107, \u017ce rozliczenia to nie tylko prowadzenie rejestru VAT dostaw. Cho\u0107 oczywi\u015bcie jest to wa\u017cne zadanie, kt\u00f3re przedsi\u0119biorca musi wykonywa\u0107 w spos\u00f3b rzetelny oraz systematyczny.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Czy istnieje spos\u00f3b na to, by usprawni\u0107 prowadzenie ksi\u0119gowo\u015bci i podatk\u00f3w w firmie? Tak \u2013 w tym celu nale\u017cy wykorzysta\u0107 dedykowane, komputerowe oprogramowanie dla firm. Jednym z rozwi\u0105za\u0144 w tej kategorii jest <a href=\"https:\/\/www.ksiega-podatkowa.pl\/?ref=art-porady-eksperta\" target=\"_blank\" rel=\"noopener\"><strong>SKP\u00ae Formsoft<\/strong><\/a>, czyli pogram ksi\u0119gowy dla samozatrudnionych, ma\u0142ych i \u015brednich firm. Z jego u\u017cyciem mo\u017ce by\u0107 prowadzona ksi\u0119ga podatkowa PKPiR (Ksi\u0119ga Przychod\u00f3w i Rozchod\u00f3w) oraz dokumentacja na cel rycza\u0142tu ewidencjonowanego od przychod\u00f3w.<\/span><\/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-83c7191 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83c7191\" 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-b4d80ff\" data-id=\"b4d80ff\" 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-40426dc elementor-widget elementor-widget-text-editor\" data-id=\"40426dc\" 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 style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Autor:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Emil Zelma<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. ksi\u0119gowo\u015bci i controllingu<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Publikacja: 26.04.2023 r.<\/span><\/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-aea43a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aea43a3\" 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-018554f\" data-id=\"018554f\" 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-0c88a90 elementor-widget elementor-widget-image\" data-id=\"0c88a90\" 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\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=porady-eksperta\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"829\" height=\"124\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png\" class=\"attachment-full size-full wp-image-13730\" alt=\"baner Pobierz bezp\u0142atnie program do KPiR - Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png 829w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-300x45.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-768x115.png 768w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" 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To tak\u017ce \u2013 o czym nie wolno zapomina\u0107&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[84,599,600,601],"class_list":["post-13291","post","type-post","status-publish","format-standard","hentry","category-ksiegowosc-fakturowanie","tag-rejestr-vat","tag-rejestr-zakupow-vat","tag-rejestr-sprzedazy-vat","tag-prowadzenie-rejestru-vat-dostaw"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co powinien zawiera\u0107 Rejestr VAT? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Rejestr VAT \u2013 co to takiego jest i kto musi go prowadzi\u0107? Jakie informacje powinien zawiera\u0107 ten dokument? 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