{"id":13353,"date":"2023-05-26T08:57:52","date_gmt":"2023-05-26T06:57:52","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=13353"},"modified":"2024-10-24T12:34:59","modified_gmt":"2024-10-24T10:34:59","slug":"zwolnienie-podmiotowe-vat-czym-jest-ustawa-o-podatku-od-towarow-i-uslug","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zwolnienie-podmiotowe-vat","title":{"rendered":"Zwolnienie podmiotowe z VAT \u2013 czym jest ustawa o podatku od towar\u00f3w i us\u0142ug?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13353\" class=\"elementor elementor-13353\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-266ddc2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"266ddc2\" 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-eab9f7d\" data-id=\"eab9f7d\" 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-559ed36 elementor-widget elementor-widget-text-editor\" data-id=\"559ed36\" 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;\">Celem artyku\u0142u jest wskazanie, komu przys\u0142uguje <strong>zwolnienie podmiotowe z VAT<\/strong>, kto z jego stosowania jest wy\u0142\u0105czony oraz jak prawid\u0142owo okre\u015bli\u0107 limity, kt\u00f3rych przekroczenie wy\u0142\u0105cza mo\u017cliwo\u015b\u0107 skorzystania ze zwolnienia. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jako przedsi\u0119biorca, zgodnie z ustaw\u0105 o VAT, co do zasady, masz obowi\u0105zek rejestracji i rozliczania podatku od towar\u00f3w i us\u0142ug. Co to oznacza w praktyce? Czym jest ustawa o podatku od towar\u00f3w i us\u0142ug i komu przys\u0142uguje zwolnienia podmiotowe z 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-d3ed417 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3ed417\" 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-0a5423c\" data-id=\"0a5423c\" 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-8a00bf6 elementor-widget elementor-widget-heading\" data-id=\"8a00bf6\" 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\">Czym jest ustawa o podatku od towar\u00f3w i us\u0142ug oraz co reguluje?<\/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-806db73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"806db73\" 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-0161c62\" data-id=\"0161c62\" 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-86f3870 elementor-widget elementor-widget-text-editor\" data-id=\"86f3870\" 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;\">Ustawa o podatku od towar\u00f3w i us\u0142ug, nazywana r\u00f3wnie\u017c ustaw\u0105 o VAT, to podstawowy akt prawny, kt\u00f3ry reguluje w naszym kraju opodatkowanie podatkiem od towar\u00f3w i us\u0142ug.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Podatek ten, okre\u015blany skr\u00f3towo podatkiem VAT, to z kolei nic innego jak danina, kt\u00f3ra doliczana jest do warto\u015bci netto transakcji kupna-sprzeda\u017cy wi\u0119kszo\u015bci towar\u00f3w i us\u0142ug. Jego wysoko\u015b\u0107 zale\u017cy z kolei od stawki podatkowej obowi\u0105zuj\u0105cej w danym przypadku.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ustawa o VAT reguluje wi\u0119c wszystkie kwestie zwi\u0105zane z podatkiem VAT, w tym w szczeg\u00f3lno\u015bci:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jakie towary i us\u0142ugi podlegaj\u0105 opodatkowaniu podatkiem VAT,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jakie stawki podatkowe obowi\u0105zuj\u0105 dla danych towar\u00f3w i us\u0142ug,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kto jest podatnikiem VAT,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jakie s\u0105 zwolnienia podmiotowe i przedmiotowe z podatku VAT.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Szukasz prostego programu ksi\u0119gowego? <a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=art-porady-eksperta\" target=\"_blank\" rel=\"noopener\">Pobierz bezp\u0142atnie SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft i pracuj w pe\u0142nej wersji programu a\u017c 60 dni. Bez limitu dokument\u00f3w &gt;<\/a><\/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-8936366 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8936366\" 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-6607784\" data-id=\"6607784\" 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-77723d3 elementor-widget elementor-widget-heading\" data-id=\"77723d3\" 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\">Kto jest podatnikiem 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-bd7971d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd7971d\" 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-82d9648\" data-id=\"82d9648\" 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-f1d77e4 elementor-widget elementor-widget-text-editor\" data-id=\"f1d77e4\" 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;\">Podatnikiem podatku od towar\u00f3w i us\u0142ug jest osoba fizyczna, prawna oraz jednostka organizacyjna nieposiadaj\u0105ca osobowo\u015bci prawnej (a wi\u0119c sp\u00f3\u0142ka), kt\u00f3ra samodzielnie wykonuje dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Bez znaczenia jest przy tym rezultat tej dzia\u0142alno\u015bci, czy te\u017c jej cel.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W niekt\u00f3rych sytuacjach podatnikami mog\u0105 by\u0107 r\u00f3wnie\u017c us\u0142ugobiorcy oraz podmioty, kt\u00f3re kupuj\u0105 towary.<\/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-494fe35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"494fe35\" 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-76f6bad\" data-id=\"76f6bad\" 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-d026694 elementor-widget elementor-widget-heading\" data-id=\"d026694\" 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\">Zwolnienie podmiotowe z VAT \u2013 czym jest i kto mu podlega?<\/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-eb97d85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb97d85\" 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-bbf4d08\" data-id=\"bbf4d08\" 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-3646457 elementor-widget elementor-widget-text-editor\" data-id=\"3646457\" 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;\">Ustawa o podatku dochodowym od os\u00f3b prawnych jasno okre\u015bla jednak katalog podmiot\u00f3w, kt\u00f3re podlegaj\u0105 zwolnieniu podmiotowemu z VAT. Co to za podmioty, kt\u00f3re zwolnione s\u0105 z konieczno\u015bci uiszczania tego podatku?<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zwolnienie od podatku VAT przys\u0142uguje podatnikom, kt\u00f3rych warto\u015b\u0107 sprzeda\u017cy (bez podatku) w poprzednim roku podatkowym nie przekroczy\u0142a \u0142\u0105cznie kwoty 200 000 z\u0142.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ustawa o VAT zastrzega jednak, \u017ce nie ka\u017cda sprzeda\u017c do tego limitu si\u0119 wlicza. Tym samym do limitu warto\u015bci sprzeda\u017cy wynosz\u0105cego 200 000 z\u0142 nie wlicza si\u0119:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wewn\u0105trzwsp\u00f3lnotowej dostawy towar\u00f3w oraz wewn\u0105trzwsp\u00f3lnotowej sprzeda\u017cy towar\u00f3w na odleg\u0142o\u015b\u0107, kt\u00f3ra nie podlega opodatkowaniu podatkiem na terytorium Polski,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sprzeda\u017cy na odleg\u0142o\u015b\u0107 towar\u00f3w importowanych, kt\u00f3ra nie podlega opodatkowaniu podatkiem w Polsce,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Odp\u0142atnej dostawy towar\u00f3w i odp\u0142atnego \u015bwiadczenia us\u0142ug zwolnionych z podatku (z pewnymi wyj\u0105tkami, np. dotycz\u0105cymi us\u0142ug ubezpieczeniowych, czy transakcji zwi\u0105zanych z nieruchomo\u015bciami),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Odp\u0142atnej dostawy towar\u00f3w, kt\u00f3re s\u0105 zaliczane przez podatnika do \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych, podlegaj\u0105cych amortyzacji.<\/span><\/li><\/ul>\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-082611a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"082611a\" 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-329648e\" data-id=\"329648e\" 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-80bdce5 elementor-widget elementor-widget-heading\" data-id=\"80bdce5\" 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\">Zwolnienie podmiotowe z VAT - od kiedy?<\/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-01c3baa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01c3baa\" 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-f6dcf3b\" data-id=\"f6dcf3b\" 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-2717af4 elementor-widget elementor-widget-text-editor\" data-id=\"2717af4\" 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;\">Ze zwolnienia podmiotowego z VAT skorzysta\u0107 mo\u017cesz ju\u017c w pierwszym roku prowadzenia dzia\u0142alno\u015bci gospodarczej. Wa\u017cne! Nawet kiedy rozpocz\u0105\u0142e\u015b j\u0105 w trakcie trwaj\u0105cego ju\u017c roku. Inna jest wtedy jednak kwota limitu sprzeda\u017cy. Wylicza si\u0119 j\u0105 w proporcji do okresu prowadzonej dzia\u0142alno\u015bci w danym roku podatkowym. Pos\u0142u\u017cmy si\u0119 przyk\u0142adem. Je\u017celi za\u0142o\u017cy\u0142e\u015b dzia\u0142alno\u015b\u0107 gospodarcz\u0105 01.02.2023 roku to limit, kt\u00f3ry b\u0119dzie Ci\u0119 obowi\u0105zywa\u0142 w tym roku, wynosi\u0142 b\u0119dzie nie 200 000 z\u0142, ale 182 465,75 z\u0142. Jest to kwota wyliczona jako 333 dni \/ 365 dni x 200 000 z\u0142.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W razie, gdy przekroczysz w trakcie roku kwot\u0119 limitu, zwolnienie straci moc od momentu dokonania czynno\u015bci, kt\u00f3ra spowoduje przekroczenie tej kwoty.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Co ciekawe, ze zwolnienia podmiotowego z VAT mo\u017cna zrezygnowa\u0107. Jednak pod warunkiem zawiadomienia o tym na pi\u015bmie naczelnika w\u0142a\u015bciwego US.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Po utraceniu prawa do zwolnienia podmiotowego lub po zrezygnowaniu z niego, ze zwolnienia mo\u017cna skorzysta\u0107 ponownie. Warunek &#8211; dopiero po up\u0142ywie roku, licz\u0105c od ko\u0144ca roku, w kt\u00f3rym nast\u0105pi\u0142o utracenie lub rezygnacja.<\/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-4a548cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a548cd\" 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-20d2552\" data-id=\"20d2552\" 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-d26ce84 elementor-widget elementor-widget-heading\" data-id=\"d26ce84\" 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\">Komu nie przys\u0142uguje 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-99ade5e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99ade5e\" 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-75b572c\" data-id=\"75b572c\" 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-cc0a9bf elementor-widget elementor-widget-text-editor\" data-id=\"cc0a9bf\" 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;\">Ustawowe zwolnienie podmiotowe z VAT nie przys\u0142uguje jednak wszystkim podatnikom. Bardzo wiele rodzaj\u00f3w dzia\u0142alno\u015bci jest z tego zwolnienia wy\u0142\u0105czona. O kim tu mowa? Poni\u017cej najwa\u017cniejsze przyk\u0142ady.<\/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-10f3872 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10f3872\" 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-bc6969c\" data-id=\"bc6969c\" 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-cd0b3ef elementor-widget elementor-widget-text-editor\" data-id=\"cd0b3ef\" 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;\"><strong>1.Podmioty nieposiadaj\u0105ce w Polsce siedziby prowadzonej dzia\u0142alno\u015bci gospodarczej.<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>2.Podmioty dokonuj\u0105ce dostaw.<\/strong><\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wyrob\u00f3w z metali szlachetnych lub z udzia\u0142em tych metali,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Materia\u0142\u00f3w do rze\u017abienia pochodzenia ro\u015blinnego lub mineralnego,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Bi\u017cuterii artystycznej o wieku przekraczaj\u0105cym 100 lat,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Towar\u00f3w opodatkowanych podatkiem akcyzowym (z wyj\u0105tkiem energii elektrycznej, wyrob\u00f3w tytoniowych i niekt\u00f3rych samochod\u00f3w osobowych),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Budynk\u00f3w, budowli lub ich cz\u0119\u015bci,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Teren\u00f3w budowlanych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nowych \u015brodk\u00f3w transportu,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przez Internet takich towar\u00f3w jak: preparaty kosmetyczne i toaletowe, komputery, wyroby elektroniczne i optyczne, urz\u0105dzenia elektryczne, cz\u0119\u015bci do pojazd\u00f3w samochodowych i motocykli;<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>3. Podmioty \u015bwiadcz\u0105ce us\u0142ugi.<\/strong><\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Prawnicze,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Doradcze (z wyj\u0105tkiem doradztwa rolniczego, a tak\u017ce zwi\u0105zanego ze sporz\u0105dzaniem planu zagospodarowania i modernizacji gospodarstwa rolnego),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jubilerskie,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u015aci\u0105gania d\u0142ug\u00f3w.<\/span><\/li><\/ul>\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-fb272c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb272c1\" 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-e3b5d85\" data-id=\"e3b5d85\" 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-364e0ce elementor-widget elementor-widget-heading\" data-id=\"364e0ce\" 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\">Zwolnienia przedmiotowe z VAT \u2013 jakie us\u0142ugi zwolnione 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-f513ec0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f513ec0\" 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-bf9d866\" data-id=\"bf9d866\" 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-e8ce3ff elementor-widget elementor-widget-text-editor\" data-id=\"e8ce3ff\" 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;\">Nadmieni\u0107 nale\u017cy r\u00f3wnie\u017c, \u017ce opr\u00f3cz zwolnie\u0144 podmiotowych z VAT, ustawa o podatku od towar\u00f3w i us\u0142ug przewiduje tak\u017ce zwolnienia przedmiotowe z VAT. Jakie wi\u0119c us\u0142ugi zwolnione s\u0105 z opodatkowania tym podatkiem?<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Szczeg\u00f3\u0142owy katalog wymieniony jest w artykule 43 ustawy o VAT. Us\u0142ugi zwolnione z VAT to jednak przede wszystkim us\u0142ugi medyczne, edukacyjne i finansowe.<\/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-8ad1ac7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ad1ac7\" 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-83a4b4a\" data-id=\"83a4b4a\" 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-72ebfa6 elementor-widget elementor-widget-text-editor\" data-id=\"72ebfa6\" 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: Katarzyna Gawron<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. ksi\u0119gowo\u015bci i podatk\u00f3w<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Publikacja: 26.05.2023 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-196f1bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"196f1bb\" 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-98364bc\" data-id=\"98364bc\" 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-d2a11b3 elementor-widget elementor-widget-image\" data-id=\"d2a11b3\" 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 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okre\u015bli\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":[610,611,612,613,847],"class_list":["post-13353","post","type-post","status-publish","format-standard","hentry","category-ksiegowosc-fakturowanie","tag-co-to-jest-podatek-vat","tag-podatki-vat","tag-zwolnienie-z-vat","tag-podatek-vat-ile-wynosi","tag-zwolnienie-podmiotowe-z-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zwolnienie podmiotowe z VAT \u2013 czym jest ustawa o podatku od towar\u00f3w i us\u0142ug? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Zwolnienie podmiotowe z VAT - czym jest i kto mu podlega? 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