{"id":14129,"date":"2023-12-08T14:23:53","date_gmt":"2023-12-08T13:23:53","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14129"},"modified":"2025-11-21T07:48:34","modified_gmt":"2025-11-21T06:48:34","slug":"ryczalt-ewidencjonowany-jaka-stawke-ryczaltu-wybrac","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ryczalt-ewidencjonowany-wybor-stawki","title":{"rendered":"Rycza\u0142t ewidencjonowany \u2013 jak\u0105 stawk\u0119 rycza\u0142tu wybra\u0107?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14129\" class=\"elementor elementor-14129\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a7b5b62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7b5b62\" 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-bf8238c\" data-id=\"bf8238c\" 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-23d5a27 elementor-widget elementor-widget-text-editor\" data-id=\"23d5a27\" 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;\">Rycza\u0142t ewidencjonowany &#8211; jakie stawki nale\u017cy zastosowa\u0107 w odniesieniu do czynno\u015bci podlegaj\u0105cych opodatkowaniu om\u00f3wimy w poni\u017cszym artykule. Rozpoczniemy jednak od wyja\u015bnienia terminu: r<span style=\"font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\">ycza\u0142t ewidencjonowany. Jest to obok karty podatkowej oraz Ksi\u0119gi Przychod\u00f3w i Rozchod\u00f3w (KPiR) \u2013 jedna z form opodatkowania dzia\u0142alno\u015bci gospodarczej. W odr\u00f3\u017cnieniu od podatku dochodowego od os\u00f3b fizycznych (PIT) lub prawnych (CIT) rycza\u0142t ewidencjonowany jest naliczany na podstawie generowanych w danym okresie wp\u0142yw\u00f3w. Bez uwzgl\u0119dniania KUP, czyli koszt\u00f3w uzyskania przychodu.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">O ile jednak ustalenie podstawy, w oparciu o kt\u00f3r\u0105 nalicza si\u0119 podatek rycza\u0142towy, jest do\u015b\u0107 proste. To trzeba zastanowi\u0107 si\u0119 r\u00f3wnie\u017c nad wyborem odpowiedniej stawki podatkowej. Tych jest do wyboru kilka. Jak\u0105 stawk\u0119 rycza\u0142tu wybra\u0107 dla firmy?<\/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-c7adc22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7adc22\" 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-d095d98\" data-id=\"d095d98\" 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-0fb4d0e elementor-widget elementor-widget-heading\" data-id=\"0fb4d0e\" 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\">Rycza\u0142t ewidencjonowany \u2014 co to takiego? Podstawowe informacje<\/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-0267270 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0267270\" 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-9156d23\" data-id=\"9156d23\" 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-6c6c165 elementor-widget elementor-widget-text-editor\" data-id=\"6c6c165\" 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 takiej formy opodatkowania jak\u0105 jest <strong>rycza\u0142t ewidencjonowany <\/strong>zgodnie z przepisami mog\u0105 skorzysta\u0107 m.in. osoby fizyczne prowadz\u0105ce dzia\u0142alno\u015b\u0107 gospodarcz\u0105.<\/span><\/p><p><span style=\"color: #008080;\"><em><a style=\"color: #008080;\" href=\"https:\/\/www.ksiega-podatkowa.pl\/dla-firm\/start?ref=art-akademia-skp\" target=\"_blank\" rel=\"noopener\"><span style=\"font-family: helvetica, arial, sans-serif;\">Poznaj intuicyjny program ksi\u0119gowy do prowadzenia rycza\u0142tu ewidencjonowanego SKP\u00ae Start\u00a0Firma &gt;<\/span><\/a><\/em><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">O tym, czy dany przedsi\u0119biorca mo\u017ce skorzysta\u0107 z rycza\u0142tu ewidencjonowanego, decyduje wysoko\u015b\u0107 osi\u0105gni\u0119tych w danym okresie rozliczeniowym przychod\u00f3w. W 2023 r. limit ten jest do\u015b\u0107 wysoki i wynosi r\u00f3wnowarto\u015b\u0107 2 milion\u00f3w euro. W odniesieniu do przychod\u00f3w z dzia\u0142alno\u015bci wykonywanej samodzielnie. W przeliczeniu na polskie z\u0142ote oznacza to przychody z 2022 r. na poziomie 9 654 400 PLN.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z kolei w sytuacji, gdy przychody z dzia\u0142alno\u015bci biznesowej generowane s\u0105 przez sp\u00f3\u0142k\u0119 jawn\u0105 lub cywiln\u0105, limit odnosi si\u0119 do \u0142\u0105cznych przychod\u00f3w z tej dzia\u0142alno\u015bci.<\/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-90023f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"90023f2\" 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-fdd1003\" data-id=\"fdd1003\" 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-2cc14a4 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"2cc14a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tLimit 2 mln euro oznacza, \u017ce wielu przedsi\u0119biorc\u00f3w ma prawo do skorzystania z tej formy rozlicze\u0144. Jednak dla por\u00f3wnania, jeszcze kilka lat temu limit \u00f3w wynosi\u0142 jedynie r\u00f3wnowarto\u015b\u0107 250 000 euro.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-29dd57c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29dd57c\" 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-acb6774\" data-id=\"acb6774\" 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-7ba3fea elementor-widget elementor-widget-heading\" data-id=\"7ba3fea\" 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\">Jednka je\u017celi nast\u0105pi przekroczenie progu - co dalej?<\/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-7aa197a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7aa197a\" 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-0163ded\" data-id=\"0163ded\" 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-33a391c elementor-widget elementor-widget-text-editor\" data-id=\"33a391c\" 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;\">Po przekroczeniu prawnego progu mo\u017cna korzysta\u0107 ju\u017c tylko z innych form rozlicze\u0144 ksi\u0119gowych (pe\u0142ne ksi\u0119gi). To w\u0142a\u015bnie dlatego przedsi\u0119biorca, kt\u00f3ry osi\u0105ga spore wp\u0142ywy z tytu\u0142u dzia\u0142alno\u015bci rozliczanej rycza\u0142tem, powinien uwa\u017cnie \u015bledzi\u0107 przychody. Tak\u017ce na bie\u017c\u0105co ocenia\u0107, jakie jest ryzyko przekroczenia limitu.<\/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-21fcf64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21fcf64\" 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-a54481a\" data-id=\"a54481a\" 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-7005eb7 elementor-widget elementor-widget-text-editor\" data-id=\"7005eb7\" 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>Przeczytaj! Przekroczenie progu a rycza\u0142t ewidencjonowany<\/strong><\/span><\/p><p><span style=\"color: #333333;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u015bli chodzi o rozliczenie w formie rycza\u0142tu ewidencjonowanego, istotny jest nast\u0119puj\u0105cy fakt. Mianowicie przekroczenie limitu przychod\u00f3w w trakcie danego roku nie oznacza dla nas konieczno\u015bci natychmiastowej zmiany formy opodatkowania dzia\u0142alno\u015bci gospodarczej.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przej\u015bcie na inny spos\u00f3b opodatkowania z biznesu b\u0119dzie w\u00f3wczas obowi\u0105zkowe dopiero od pocz\u0105tku nast\u0119pnego rocznego okresu rozliczeniowego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Takie rozwi\u0105zanie oznacza z punktu widzenia przedsi\u0119biorcy pewn\u0105 elastyczno\u015b\u0107. Poniewa\u017c u\u0142atwia mu planowanie przysz\u0142ych dzia\u0142a\u0144 oraz ich wyp\u0142ywu na opodatkowanie.<\/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-59abd3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59abd3d\" 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-50092d5\" data-id=\"50092d5\" 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-afa5b00 elementor-widget elementor-widget-heading\" data-id=\"afa5b00\" 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\">Rycza\u0142t ewidencjonowany stawki podatku rycza\u0142towego obowi\u0105zuj\u0105 w 2023 roku?<\/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-ff966e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff966e0\" 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-d8704f3\" data-id=\"d8704f3\" 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-db2cb50 elementor-widget elementor-widget-text-editor\" data-id=\"db2cb50\" 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;\">Jak ju\u017c wspomnieli\u015bmy, pocz\u0105wszy od pocz\u0105tku 2022 obowi\u0105zuj\u0105 nowe stawki rycza\u0142tu ewidencjonowanego dla przedsi\u0119biorc\u00f3w.<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zale\u017cy Ci na wyborze odpowiedniej stawki podatku rycza\u0142tu? We\u017a pod uwag\u0119 rodzaj prowadzonej dzia\u0142alno\u015bci oraz prognozowane przychody.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jaka jest ich wysoko\u015b\u0107? Rycza\u0142t ewidencjonowany &#8211; stawki podatku rycza\u0142towego utrzymuj\u0105 si\u0119 na nast\u0119puj\u0105cym poziomie:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">17%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">15%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">14%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">12,5%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">12%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">10%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8,5%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">5,5%<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">3%,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">2%.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przejd\u017a do dalszej cz\u0119\u015bci tekstu, a dowiesz si\u0119, dla jakich rodzaj\u00f3w dzia\u0142alno\u015bci stosuje si\u0119 poszczeg\u00f3lne stawki rycza\u0142tu.<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Przeczytaj r\u00f3wnie\u017c: <a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/skladki-zus-przedsiebiorcy-2024?ref=art-akademia-skp\" target=\"_blank\" rel=\"noopener\">Sk\u0142adki ZUS w 2024 r. Ile zap\u0142ac\u0105 przedsi\u0119biorcy po podwy\u017cce? &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-e26db74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e26db74\" 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-dab9151\" data-id=\"dab9151\" 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-c1b1d1f elementor-widget elementor-widget-heading\" data-id=\"c1b1d1f\" 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\">Dla kogo rycza\u0142t ewidencjonowany  poszczeg\u00f3lne stawki?<\/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-c414dfd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c414dfd\" 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-67fca3a\" data-id=\"67fca3a\" 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-8dd6805 elementor-widget elementor-widget-text-editor\" data-id=\"8dd6805\" 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;\">Podatek w formie rycza\u0142tu\u00a0p\u0142aci si\u0119 od przychod\u00f3w z dzia\u0142alno\u015bci gospodarczej, czyli wp\u0142yw\u00f3w ze sprzeda\u017cy towar\u00f3w lub us\u0142ug, niepomniejszonych o \u017cadne koszty tej dzia\u0142alno\u015bci. Wysoko\u015b\u0107 stawki podatku uzale\u017cniona jest od rodzaju prowadzonej dzia\u0142alno\u015bci. Poni\u017cej prezentujemy stawki rycza\u0142tu.<\/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-db08fdb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db08fdb\" 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-542dd4e\" data-id=\"542dd4e\" 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-d5e4f2a elementor-widget elementor-widget-heading\" data-id=\"d5e4f2a\" 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\">17% stawka<\/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-cfe5480 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfe5480\" 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-58a9f0d\" data-id=\"58a9f0d\" 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-9c4afb0 elementor-widget elementor-widget-text-editor\" data-id=\"9c4afb0\" 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;\">Zgodnie z obecnie obowi\u0105zuj\u0105cymi przepisami najwy\u017csza stawka, tzn. 17 proc., jest stosowana w przypadku osi\u0105ganych w zakresie tzw. wolnych zawod\u00f3w. W art. 4 ust. 1 pkt 11 ustawy o zrycza\u0142towanym podatku dochodowym za wolne zawody uznaje si\u0119 m.in.:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">broker\u00f3w reasekuracyjnych i ubezpieczeniowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">ksi\u0119gowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">t\u0142umaczy,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">agent\u00f3w firm inwestycyjnych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">notariuszy,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">makler\u00f3w papier\u00f3w warto\u015bciowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">rzecznik\u00f3w patentowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">doradc\u00f3w podatkowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">doradc\u00f3w inwestycyjnych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">bieg\u0142ych rewident\u00f3w,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">adwokat\u00f3w,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">radc\u00f3w prawnych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">agent\u00f3w ubezpieczeniowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">doradc\u00f3w restrukturyzacyjnych.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nale\u017cy przy tym pami\u0119ta\u0107, \u017ce dzia\u0142alno\u015b\u0107 taka nie mo\u017ce by\u0107 prowadzona w oparciu o umow\u0119 o prac\u0119 czy umowy cywilnoprawne (umowa zlecenia czy umowa o dzie\u0142o). Poniewa\u017c takie rozwi\u0105zanie odnosi si\u0119 jedynie do prac wykonywanych w ramach dzia\u0142alno\u015bci gospodarczej.<\/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-4c08cd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c08cd3\" 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-88aec4c\" data-id=\"88aec4c\" 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-737b434 elementor-widget elementor-widget-heading\" data-id=\"737b434\" 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\">15% stawka<\/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-1b52913 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b52913\" 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-8f13049\" data-id=\"8f13049\" 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-a01f163 elementor-widget elementor-widget-text-editor\" data-id=\"a01f163\" 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;\">Stawka 15 proc. jest stosowana m.in. w przypadku takich rodzaj\u00f3w dzia\u0142alno\u015bci gospodarczej jak us\u0142ugi:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">detektywistyczne i ochroniarskie. Z z wyj\u0105tkiem jednak rob\u00f3t zwi\u0105zanych z instalowaniem system\u00f3w przeciwpo\u017carowych i przeciww\u0142amaniowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">reklamowe, w tym tak\u017ce us\u0142ugi w zakresie badania rynku i opinii publicznej,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">fotograficzne,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">pilotowania statkami na wodach morskich i przybrze\u017cnych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">prowadzenia central\u0105 radio-taxi,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">magazynowania i przechowywanie cieczy i gaz\u00f3w,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u015bwiadczone przez organizator\u00f3w turystyki, po\u015brednik\u00f3w i agent\u00f3w turystycznych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">finansowe, ubezpieczeniowe, prawne, rachunkowo-ksi\u0119gowe, doradcze.Jednak inne ni\u017c \u015bwiadczone w ramach wolnych zawod\u00f3w,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">przetwarzania danych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">po\u015brednictwa w sprzeda\u017cy motocykli oraz cz\u0119\u015bci i akcesori\u00f3w do nich,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">t\u0142umacze\u0144 pisemnych i ustnych, innych ni\u017c \u015bwiadczone w ramach wolnych zawod\u00f3w,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">przesy\u0142ania strumieni wideo przez internet,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">nadawania program\u00f3w og\u00f3lnodost\u0119pnych i abonamentowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">reprodukcji komputerowych no\u015bnik\u00f3w informacji,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">pilotowania na wodach \u015br\u00f3dl\u0105dowych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">magazynowania i przechowywanie towar\u00f3w w strefach wolnoc\u0142owych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">po\u015brednictwa w sprzeda\u017cy hurtowej.<\/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-413b7b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"413b7b0\" 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-73896ab\" data-id=\"73896ab\" 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-9a4f6d1 elementor-widget elementor-widget-heading\" data-id=\"9a4f6d1\" 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\">14% stawka<\/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-e0688b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0688b0\" 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-22b2bcb\" data-id=\"22b2bcb\" 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-dc696e3 elementor-widget elementor-widget-text-editor\" data-id=\"dc696e3\" 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;\">Je\u015bli chodzi o stawk\u0119 procentow\u0105 rycza\u0142tu ewidencjonowanego w wysoko\u015bci 14 proc., nie obejmuje ona tak licznych rodzaj\u00f3w dzia\u0142alno\u015bci. Jak ma to miejsce w przypadku dw\u00f3ch poprzednich stawek. Stosuje si\u0119 j\u0105 w przypadku nast\u0119puj\u0105cych rodzaj\u00f3w dzia\u0142alno\u015bci gospodarczej &#8211; us\u0142ug takich jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">architektoniczne i in\u017cynierskie (w tym r\u00f3wnie\u017c badania i analizy techniczne),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">us\u0142ug w zakresie specjalistycznego projektowania,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">w zakresie opieki zdrowotnej.<\/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-027cdef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"027cdef\" 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-2ecded1\" data-id=\"2ecded1\" 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-2b85730 elementor-widget elementor-widget-heading\" data-id=\"2b85730\" 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\">12,5% oraz 8,5% stawka<\/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-539a88b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"539a88b\" 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-8a87a15\" data-id=\"8a87a15\" 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-fa8de5c elementor-widget elementor-widget-text-editor\" data-id=\"fa8de5c\" 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;\">Rycza\u0142t w takich stawkach stosuje si\u0119 w przypadku przychod\u00f3w osi\u0105ganych w ramach najmu. I tak: 8,5% do przychod\u00f3w nieprzekraczaj\u0105cych kwoty 100 000 z\u0142. Natomiast 12,5% do przychod\u00f3w od nadwy\u017cki ponad kwot\u0119 100 000 z\u0142.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Trzeba jednak pami\u0119ta\u0107, \u017ce stawka ta odnosi si\u0119 nie tylko do us\u0142ug najmu. Takie rozwi\u0105zanie stosuje si\u0119 r\u00f3wnie\u017c w przypadku wp\u0142yw\u00f3w z tytu\u0142u podnajmu czy dzier\u017cawy lokali. Stosuje si\u0119 je tak\u017ce:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">us\u0142ug zwi\u0105zanych z zakwaterowaniem, a tak\u017ce <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">us\u0142ug pomocy spo\u0142ecznej wraz z zakwaterowaniem,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dzier\u017cawy pojazd\u00f3w, w tym m.in. samochod\u00f3w oraz statk\u00f3w wodnych bez obs\u0142ugi,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">bada\u0144 naukowych i prac rozwojowych.<\/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-47fa5d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47fa5d7\" 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-5851805\" data-id=\"5851805\" 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-2f5d385 elementor-widget elementor-widget-heading\" data-id=\"2f5d385\" 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\">12% stawka<\/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-8dd627a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8dd627a\" 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-e385051\" data-id=\"e385051\" 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-88fd838 elementor-widget elementor-widget-text-editor\" data-id=\"88fd838\" 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;\">Poni\u017cej przedstawiamy prace, kt\u00f3re wchodz\u0105 w zakres stawki 12 proc. rycza\u0142tu ewidencjonowanego:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">doradztwo w zakresie oprogramowania oraz <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">w zakresie sprz\u0119tu komputerowego,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wydanie oprogramowania systemowego oraz u\u017cytkowego, a tak\u017ce <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wydanie oprogramowania <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">komputerowego pobieranego z Internetu, z wy\u0142\u0105czeniem <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">pobierania oprogramowania w trybie on-line,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">tworzenie oprogramowania,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">instalowanie oprogramowania komputerowego,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wydanie pakiet\u00f3w gier komputerowych, z wy\u0142\u0105czeniem publikowania gier komputerowych w trybie on-line<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">zarz\u0105dzanie sieci\u0105 i systemami informatycznymi.<\/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-11728cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11728cb\" 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-1a0f3b6\" data-id=\"1a0f3b6\" 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-0754090 elementor-widget elementor-widget-heading\" data-id=\"0754090\" 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\">10% stawka<\/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-40dcfb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40dcfb1\" 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-306e44a\" data-id=\"306e44a\" 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-f627ecf elementor-widget elementor-widget-text-editor\" data-id=\"f627ecf\" 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;\">Tak\u0105 stawk\u0119 stosuje si\u0119 w odniesieniu do wp\u0142yw\u00f3w, kt\u00f3re s\u0105 osi\u0105gane z tytu\u0142u zbycia praw maj\u0105tkowych (warto\u015bci niematerialne i prawne) oraz nieruchomo\u015bci. Dotyczy to zar\u00f3wno tych sk\u0142adnik\u00f3w maj\u0105tku, kt\u00f3re zosta\u0142y zaliczone do \u015brodk\u00f3w trwa\u0142ych (okres u\u017cytkowania wynosz\u0105cy co najmniej jeden rok), jak i pozosta\u0142ych.<\/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-b768f57 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b768f57\" 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-ede18b1\" data-id=\"ede18b1\" 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-90ed7a7 elementor-widget elementor-widget-heading\" data-id=\"90ed7a7\" 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\">5,5% stawka<\/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-1a1e662 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a1e662\" 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-4f120d8\" data-id=\"4f120d8\" 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-2fc570f elementor-widget elementor-widget-text-editor\" data-id=\"2fc570f\" 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;\">Stosuje si\u0119 j\u0105 w przypadku dw\u00f3ch rodzaj\u00f3w czynno\u015bci \u2013 s\u0105 one nast\u0119puj\u0105ce:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dzia\u0142alno\u015b\u0107 wytw\u00f3rcza w zakresie rob\u00f3t budowlanych lub przewozu \u0142adunk\u00f3w taborem samochodowym (w sytuacji, gdy jest to transport o masie przekraczaj\u0105cej 2 tony);<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">przychody z tytu\u0142u prowizji uzyskanych w ramach sprzeda\u017cy:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; jednorazowych bilet\u00f3w KM (komunikacji miejskiej),<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; znaczk\u00f3w do bilet\u00f3w miesi\u0119cznych oraz znaczk\u00f3w pocztowych,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; \u017ceton\u00f3w,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; kart magnetycznych do automat\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-973d996 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"973d996\" 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-dfeabf9\" data-id=\"dfeabf9\" 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-1738657 elementor-widget elementor-widget-heading\" data-id=\"1738657\" 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\">3% stawka<\/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-4acbd51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4acbd51\" 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-e63147e\" data-id=\"e63147e\" 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-1c8184f elementor-widget elementor-widget-text-editor\" data-id=\"1c8184f\" 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;\">Obejmuje dzia\u0142alno\u015b\u0107 gospodarcz\u0105 prowadzon\u0105 w zakresie:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">rybo\u0142\u00f3wstwa zalewowego oraz morskiego,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">sprzeda\u017cy ryb oraz innych produkt\u00f3w uzyskanych w ramach w\u0142asnego po\u0142owu,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dzia\u0142alno\u015bci gastronomicznej. Jednak za wyj\u0105tkiem sprzeda\u017cy napoj\u00f3w alkoholowych o zawarto\u015bci alkoholu powy\u017cej 1,5%;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">produkcji zwierz\u0119cej,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">handlu,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">odp\u0142atnego zbycia ruchomych sk\u0142adnik\u00f3w maj\u0105tku (poza nieruchomo\u015bciami, kt\u00f3re opodatkowuje si\u0119 podatkiem 10%),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">zbycia ruchomych sk\u0142adnik\u00f3w maj\u0105tku przedsi\u0119biorstwa w spadku.<\/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-7bd926d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7bd926d\" 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-9aef3f1\" data-id=\"9aef3f1\" 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-8d06327 elementor-widget elementor-widget-heading\" data-id=\"8d06327\" 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\">2% stawka<\/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-c12d1f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c12d1f5\" 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-460837f\" data-id=\"460837f\" 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-929e40a elementor-widget elementor-widget-text-editor\" data-id=\"929e40a\" 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;\">Najni\u017csza stawka jest stosowana do\u015b\u0107 rzadko. Odnosi si\u0119 ona do przychod\u00f3w uzyskanych w ramach sprzeda\u017cy wyrob\u00f3w pochodzenia ro\u015blinnego lub zwierz\u0119cego. Jednak z w\u0142asnej uprawy\/hodowli\/chowu. W sytuacji, gdy wyroby te zosta\u0142y przetworzone w spos\u00f3b inny ni\u017c przemys\u0142owy.<\/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-fa197a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa197a0\" 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-6485df0\" data-id=\"6485df0\" 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-b520e9c elementor-widget elementor-widget-heading\" data-id=\"b520e9c\" 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\">Rycza\u0142t ewidencjonowany \u2013 jak\u0105 stawk\u0119 rycza\u0142tu wybra\u0107? Podsumowanie<\/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-6f98bbf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f98bbf\" 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-a11c6bd\" data-id=\"a11c6bd\" 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-3278194 elementor-widget elementor-widget-text-editor\" data-id=\"3278194\" 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 podsumowaniu &#8211; taka forma opodatkowania, jaka jest <strong>rycza\u0142t ewidencjonowany od przychod\u00f3w<\/strong>, mo\u017ce oznacza\u0107, z punktu widzenia przedsi\u0119biorc\u00f3w, legalny spos\u00f3b na optymalizacj\u0119 podatkow\u0105. Szczeg\u00f3lnie w przypadku ni\u017cszych stawek. Jednak je\u015bli dzia\u0142alno\u015b\u0107 ma wysok\u0105 rentowno\u015b\u0107 \u2013 mo\u017cna liczy\u0107 na poziom obci\u0105\u017ce\u0144 ni\u017cszy w por\u00f3wnaniu z podatkiem dochodowym CIT lub PIT.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Wyb\u00f3r stawki rycza\u0142towego podatku<\/strong> mo\u017ce by\u0107 skomplikowany. Problem stanowi sytuacja, w kt\u00f3rej przedsi\u0119biorca nie jest pewien, do kt\u00f3rej stawki przyporz\u0105dkowa\u0107 dany rodzaj dzia\u0142alno\u015bci gospodarczej. Dlatego zawsze warto skonsultowa\u0107 si\u0119 z doradc\u0105 podatkowym. Poniewa\u017c na podstawie analizy Twojej dzia\u0142alno\u015bci gospodarczej doradzi on wyb\u00f3r najlepszej opcji.<\/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-43d17d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43d17d7\" 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-603791f\" data-id=\"603791f\" 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-d3e3e05 elementor-widget elementor-widget-heading\" data-id=\"d3e3e05\" 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 nie ma mo\u017cliwo\u015bci wykorzysta\u0107 rycza\u0142tu?<\/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-774c912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"774c912\" 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-6fc8c41\" data-id=\"6fc8c41\" 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-a3ceaca elementor-widget elementor-widget-text-editor\" data-id=\"a3ceaca\" 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 rycza\u0142tu ewidencjonowanego nie mog\u0105 korzysta\u0107 ci przedsi\u0119biorcy, kt\u00f3rzy spe\u0142niaj\u0105 przynajmniej jeden z ni\u017cej wymienionych warunk\u00f3w. Chodzi o warunki:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">osi\u0105gni\u0119cie rocznego przychodu w wysoko\u015bci przekraczaj\u0105cej r\u00f3wnowarto\u015b\u0107 2 milion\u00f3w euro,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">prowadzenie dzia\u0142alno\u015bci gospodarczej w postaci:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; apteki,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; kantor\u00f3w wymiany walut,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; lombard\u00f3w,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; handlu cz\u0119\u015bciami do pojazd\u00f3w mechanicznych,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; produkcji wyrob\u00f3w akcyzowych.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"> To jeszcze nie wszystko! Poniewa\u017c rycza\u0142tu ewidencjonowanego nie mo\u017cna zastosowa\u0107 r\u00f3wnie\u017c w sytuacji, gdy chodzi o \u015bwiadczenie us\u0142ug rzecz by\u0142ego pracodawcy. Takich, kt\u00f3re s\u0105 to\u017csame z umow\u0105 o prac\u0119. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W wymienionym wy\u017cej wariancie przewiduje si\u0119 okres wykluczenia trwaj\u0105cy do dw\u00f3ch lat. To znaczy rok, w kt\u00f3rym by\u0142a \u015bwiadczona praca w ramach etatu. Do tego tak\u017ce nast\u0119pny roczny okres rozliczeniowy.<\/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-813582a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"813582a\" 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-b562f4a\" data-id=\"b562f4a\" 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-742cf8b elementor-widget elementor-widget-heading\" data-id=\"742cf8b\" 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\">Rycza\u0142t - podsumowanie<\/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-afea9c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"afea9c8\" 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-23e672a\" data-id=\"23e672a\" 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-74934ba elementor-widget elementor-widget-text-editor\" data-id=\"74934ba\" 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 podsumowaniu zagadnienia: rycza\u0142t ewidencjonowany stawki &#8211; jest to prosty system opodatkowania. Pozwala on na unikni\u0119cie skomplikowanej ksi\u0119gowo\u015bci. W ramach tego systemu przedsi\u0119biorca opodatkowywany jest od przychodu, a nie od dochodu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z uwagi,\u017ce wiedza na temat tego, jak\u0105 stawk\u0119 podatku nale\u017cy wybra\u0107, to jeszcze nie wszystko. Opr\u00f3cz tego konieczne jest posiadanie programu do prowadzenia rozlicze\u0144 ksi\u0119gowych. Do takich rozwi\u0105za\u0144 mo\u017cna zaliczy\u0107 np. SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft Firma. Warto wiedzie\u0107, \u017ce <a href=\"https:\/\/www.ksiega-podatkowa.pl\/dla-firm\/start?ref=art-porady-eksperta\" target=\"_blank\" rel=\"noopener\">SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft Firma<\/a> to solidny program, dzi\u0119ki kt\u00f3remu mo\u017cna znacznie usprawni\u0107 codzienn\u0105 ewidencj\u0119 rachunkow\u0105.<\/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-2716a7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2716a7a\" 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-fbaea54\" data-id=\"fbaea54\" 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-10b24a6 elementor-widget elementor-widget-text-editor\" data-id=\"10b24a6\" 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: 08.12.2023 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 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poni\u017cszym artykule. Rozpoczniemy jednak od&#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":[286,463,681,820,821,822],"class_list":["post-14129","post","type-post","status-publish","format-standard","hentry","category-ksiegowosc-fakturowanie","tag-ryczalt","tag-ryczalt-ewidencjonowany","tag-ryczalt-stawki","tag-ryczalt-ewidencjonowany-stawki","tag-ryczalt-od-przychodow-ewidencjonowanych","tag-podatek-ryczaltowy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rycza\u0142t ewidencjonowany \u2013 jak\u0105 stawk\u0119 rycza\u0142tu wybra\u0107? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Rycza\u0142t ewidencjonowany - co to takiego? Dowiedz si\u0119, na czym polega podatek rycza\u0142towy? 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