{"id":14162,"date":"2023-12-13T15:11:21","date_gmt":"2023-12-13T14:11:21","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14162"},"modified":"2024-10-23T12:21:20","modified_gmt":"2024-10-23T10:21:20","slug":"ewidencja-vat-oss-jak-prowadzic","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic","title":{"rendered":"VAT OSS &#8211; jak prowadzi\u0107 ewidencj\u0119?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14162\" class=\"elementor elementor-14162\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-961ad39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"961ad39\" 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-38c5681\" data-id=\"38c5681\" 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-0ea74e2 elementor-widget elementor-widget-text-editor\" data-id=\"0ea74e2\" 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;\">VAT OSS zast\u0105pi\u0142 od 1 lipca 2021 roku VAT MOSS. Dotyczy\u0142 on sprzeda\u017cy na rzecz os\u00f3b prywatnych (z innych kraj\u00f3w UE) us\u0142ug elektronicznych, nadawczych czy telekomunikacyjnych. W wyniku rozszerzenia od 1 lipca 2021 roku zmieniono nazw\u0119. Ponadto zakres powi\u0119kszy\u0142 si\u0119 o sprzeda\u017c wysy\u0142kow\u0105 towar\u00f3w (tzw. WSTO). <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">System ten ma za zadanie upro\u015bci\u0107 rozliczenie podatku od towar\u00f3w i us\u0142ug. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Upro\u015bci\u0107 tak, aby sprzedawcy nie mieli obowi\u0105zku rejestracji do VAT w ka\u017cdym kraju z osobna, w kt\u00f3rym zostanie przekroczony limit sprzeda\u017cy zagranicznej. Wystarczy rejestracja do VAT OSS i mo\u017cliwo\u015b\u0107 rozliczenia sprzeda\u017cy zagranicznej na rzecz kilku kraj\u00f3w UE w jednym systemie.<\/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-47f2845 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47f2845\" 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-e5cc939\" data-id=\"e5cc939\" 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-2f55611 elementor-widget elementor-widget-heading\" data-id=\"2f55611\" 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 mo\u017ce skorzysta\u0107? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9546dee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9546dee\" 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-6162e01\" data-id=\"6162e01\" 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-593e4f0 elementor-widget elementor-widget-text-editor\" data-id=\"593e4f0\" 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;\">Procedura VAT OSS nie jest obowi\u0105zkowa. Podatnicy oczywi\u015bcie zawsze posiadaj\u0105 mo\u017cliwo\u015b\u0107 rejestracji do VAT w kraju, w kt\u00f3rym przekrocz\u0105 limit sprzeda\u017cy zagranicznej. Rozszerzona procedura ma jedynie za zadanie upro\u015bci\u0107 rozliczenia tym podatnikom, kt\u00f3rzy dokonuj\u0105 sprzeda\u017cy na rzecz podmiot\u00f3w prywatnych z wielu kraj\u00f3w UE i dla kt\u00f3rych rejestracja w kilku krajach mog\u0142aby by\u0107 k\u0142opotliwa. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z procedury mog\u0105 korzysta\u0107 zar\u00f3wno czynni podatnicy VAT, jak i przedsi\u0119biorcy niezarejestrowani do podatku od towar\u00f3w i us\u0142ug. Bowiem wyb\u00f3r VAT OSS w \u017caden spos\u00f3b nie koliduje z mo\u017cliwo\u015bci\u0105 bycia \u201enievatowcem\u201d. Co wa\u017cne, sprzeda\u017c, kt\u00f3r\u0105 rozlicza si\u0119 w ramach OSS nie uwzgl\u0119dnia si\u0119 do limitu sprzeda\u017cy dla zwolnienia podmiotowego 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-c5d019b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5d019b\" 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-45245b2\" data-id=\"45245b2\" 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-f47dd90 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f47dd90\" 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=\"far fa-lightbulb\"><\/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 sprzeda\u017cy na rzecz podmiot\u00f3w prywatnych z innych kraj\u00f3w Unii Europejskiej w ramach OSS wynosi 10.000 euro. Jest on wsp\u00f3lny dla wszystkich kraj\u00f3w. \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-1606636 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1606636\" 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-49539f7\" data-id=\"49539f7\" 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-900be98 elementor-widget elementor-widget-text-editor\" data-id=\"900be98\" 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;\">Korzystanie z procedury VAT OSS, jak ju\u017c wcze\u015bniej wspomniano, jest dobrowolne. Je\u015bli polski podatnik nie przekroczy limitu sprzeda\u017cy &#8211; opodatkowuje j\u0105 tak, jak transakcje krajow\u0105. Stosuje przy tym stawki obowi\u0105zuj\u0105ce w Polsce dla danych towar\u00f3w i us\u0142ug. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Po przekroczeniu limitu przedsi\u0119biorca powinien dokona\u0107 rejestracji w terminie do 10 dnia miesi\u0105ca, kt\u00f3ry nast\u0119puje po miesi\u0105cu, kiedy to dokona\u0142 pierwszej transakcji przekraczaj\u0105cej limit. <\/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-9f1f144 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f1f144\" 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-0bc76ac\" data-id=\"0bc76ac\" 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-dc9c3a6 elementor-widget elementor-widget-heading\" data-id=\"dc9c3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak zarejestrowa\u0107 si\u0119 do VAT OSS? <\/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-c03a196 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c03a196\" 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-b2e85d4\" data-id=\"b2e85d4\" 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-4f39b8c elementor-widget elementor-widget-text-editor\" data-id=\"4f39b8c\" 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;\">Do rejestracji s\u0142u\u017cy formularz VIU-R. Po wype\u0142nieniu formularza mo\u017cna przes\u0142a\u0107 go elektronicznie bezpo\u015brednio do urz\u0119du skarbowego. Mo\u017cna te\u017c przes\u0142a\u0107 za za po\u015brednictwem rz\u0105dowej platformy pa\u0144stwa cz\u0142onkowskiego. Ka\u017cdy kraj posiada bowiem sw\u00f3j w\u0142asny portal do rozlicze\u0144 VAT OSS. Urz\u0119dem w\u0142a\u015bciwym w Polsce s\u0142u\u017c\u0105cym do rozliczania i sk\u0142adania deklaracji OSS jest Drugi Urz\u0105d Skarbowy Warszawa-\u015ar\u00f3dmie\u015bcie.<\/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-04330af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04330af\" 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-741f7ea\" data-id=\"741f7ea\" 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-463d5bb elementor-widget elementor-widget-heading\" data-id=\"463d5bb\" 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\">Ewidencja VAT OSS <\/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-16eea6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16eea6c\" 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-afce3b1\" data-id=\"afce3b1\" 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-fc10a10 elementor-widget elementor-widget-text-editor\" data-id=\"fc10a10\" 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;\">Korzystaj\u0105c z procedury VAT OSS podatnicy opodatkowuj\u0105 swoj\u0105 sprzeda\u017c wed\u0142ug zagranicznych stawek podatku VAT. Dodatkowo maj\u0105 obowi\u0105zek sporz\u0105dzania deklaracji rozliczeniowej nazywanej VIU-DO. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Do prawid\u0142owego jej przygotowania niezb\u0119dne jest prowadzenie osobnej ewidencji VAT OSS. Powinna by\u0107 ona niezale\u017cna od rejestr\u00f3w VAT, kt\u00f3re prowadzi si\u0119 na cele rozlicze\u0144 w Polsce. Art. 130d ust. 1 ustawy o VAT wskazuje, \u017ce podatnicy, kt\u00f3rzy korzystaj\u0105 z procedury VAT OSS s\u0105 zobowi\u0105zani do prowadzenia w postaci elektronicznej ewidencji transakcji, kt\u00f3ra b\u0119dzie zgodna z wymogami, o kt\u00f3rych mowa w art. 63c rozporz\u0105dzenia 282\/2011. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ewidencja powinno si\u0119 prowadzi\u0107 w spos\u00f3b szczeg\u00f3\u0142owy. Ma dawa\u0107 mo\u017cliwo\u015b\u0107 sprawdzenia z prawid\u0142owo\u015bci\u0105 wysy\u0142anej deklaracji VIU-DO.<\/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-fdc0f97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdc0f97\" 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-6e5447e\" data-id=\"6e5447e\" 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-2d92917 elementor-widget elementor-widget-text-editor\" data-id=\"2d92917\" 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;\">Wy\u017cej wspomniane rozporz\u0105dzenieu mamy wskazane elementy, kt\u00f3re s\u0105 niezb\u0119dne do nale\u017cytego prowadzenia ewidencji dla potrzeb VAT OSS. W\u015br\u00f3d sk\u0142adnik\u00f3w, jakie musi ona zawiera\u0107 wymieni\u0107 mo\u017cna nast\u0119puj\u0105ce informacje:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Pa\u0144stwo cz\u0142onkowskie konsumpcji, czyli pa\u0144stwo, gdzie dokonywana jest dostawa.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rodzaj \u015bwiadczonych us\u0142ug lub dok\u0142adny opis (wraz z ilo\u015bci\u0105) towar\u00f3w.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Data \u015bwiadczenia us\u0142ugi lub dostawy towar\u00f3w.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Podstawa opodatkowania.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zastosowana waluta.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kwoty zwi\u0119kszaj\u0105ce lub zmniejszaj\u0105ce podstaw\u0119 opodatkowania.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Stawka VAT oraz kwota VAT nale\u017cnego.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Data z kwot\u0105 p\u0142atno\u015bci.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Informacje dotycz\u0105ce okre\u015blenia miejsca siedziby us\u0142ugobiorcy, sta\u0142ego miejsca zamieszkania lub pobytu.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Informacje dotycz\u0105ce miejsca rozpocz\u0119cia oraz zako\u0144czenia wysy\u0142ki towaru.<\/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-11afa13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11afa13\" 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-af2415c\" data-id=\"af2415c\" 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-d202b8c elementor-widget elementor-widget-heading\" data-id=\"d202b8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak dokona\u0107 rozliczenia? <\/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-84454c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84454c7\" 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-b861f16\" data-id=\"b861f16\" 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-8d91b28 elementor-widget elementor-widget-text-editor\" data-id=\"8d91b28\" 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;\">Sprzeda\u017c dokonywana w ramach procedury VAT OSS jest opodatkowana stawk\u0105 w\u0142a\u015bciw\u0105 obowi\u0105zuj\u0105c\u0105 w kraju nabywcy us\u0142ugi b\u0105d\u017a towaru. Takie transakcje (w przypadku czynnych podatnik\u00f3w VAT) nie s\u0105 ujmowane w pliku JPK_V7 wysy\u0142anym do polskiego urz\u0119du skarbowego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Deklaracj\u0119 VIU-DO sk\u0142ada si\u0119 elektronicznie do Naczelnika Drugiego US Warszawa-\u015ar\u00f3dmie\u015bcie.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Termin na wysy\u0142k\u0119 deklaracji (oraz zap\u0142aty podatku) mija z ko\u0144cem miesi\u0105ca nast\u0119puj\u0105cym po zako\u0144czonym kwartale.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Co istotne, deklaracja sporz\u0105dzana jest w walucie euro. Oznacza to, \u017ce je\u015bli p\u0142atno\u015b\u0107 za transakcje dokonasz w innej walucie musisz dokona\u0107 przeliczenia jej na euro. Do takiego przeliczenia stosuje si\u0119 kurs opublikowany przez EBC ostatniego dnia okresu rozliczeniowego. W sytuacji, kiedy tego dnia nie by\u0142 opublikowany kurs stosuje si\u0119 kurs opublikowany dnia nast\u0119pnego.<\/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-a0c3ad3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0c3ad3\" 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-331d7a4\" data-id=\"331d7a4\" 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-1801936 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1801936\" 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=\"far fa-lightbulb\"><\/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\tJe\u015bli podatnik w kwartale nie dokona sprzeda\u017cy w ramach VAT OSS, to wci\u0105\u017c posiada obowi\u0105zek z\u0142o\u017cenia zerowej deklaracji VIU-DO.\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-0f98599 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f98599\" 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-ab4cbae\" data-id=\"ab4cbae\" 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-1e1a41c elementor-widget elementor-widget-heading\" data-id=\"1e1a41c\" 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\">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-91a98ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91a98ee\" 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-dc21496\" data-id=\"dc21496\" 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-1c631be elementor-widget elementor-widget-text-editor\" data-id=\"1c631be\" 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;\">Wprowadzenie VAT OSS to ogromne uproszczenie m.in. dla podatnik\u00f3w dokonuj\u0105cych sprzeda\u017cy wysy\u0142kowej na terenie Unii Europejskiej. Dzi\u0119ki takiemu rozwi\u0105zaniu po przekroczeniu limit\u00f3w w kilku krajach UE mo\u017cna zarejestrowa\u0107 si\u0119 do jednej procedury. Co znacznie u\u0142atwi spos\u00f3b rozlicze\u0144. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wystarczy rzetelne i szczeg\u00f3\u0142owe prowadzenie ewidencji oraz wysy\u0142ka deklaracji VIU-DO. Zamiast rozliczania VAT bezpo\u015brednio w innych krajach, w kt\u00f3rych podatnik przekroczy limit sprzeda\u017cy.<\/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-4474895 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4474895\" 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-448905e\" data-id=\"448905e\" 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-1f0d38c elementor-widget elementor-widget-text-editor\" data-id=\"1f0d38c\" 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;\">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: 13.12.2023 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 class=\"elementor-section elementor-top-section elementor-element elementor-element-39d532e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39d532e\" 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-ca0d689\" data-id=\"ca0d689\" 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-939b4ff elementor-widget elementor-widget-image\" data-id=\"939b4ff\" 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\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"829\" height=\"124\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png\" class=\"attachment-full size-full wp-image-13730\" alt=\"baner Pobierz bezp\u0142atnie program do KPiR - Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png 829w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-300x45.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-768x115.png 768w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fewidencja-vat-oss-jak-prowadzic\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#0765FE;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path fill=\"#fff\" d=\"M28 16c0-6.627-5.373-12-12-12S4 9.373 4 16c0 5.628 3.875 10.35 9.101 11.647v-7.98h-2.474V16H13.1v-1.58c0-4.085 1.849-5.978 5.859-5.978.76 0 2.072.15 2.608.298v3.325c-.283-.03-.775-.045-1.386-.045-1.967 0-2.728.745-2.728 2.683V16h3.92l-.673 3.667h-3.247v8.245C23.395 27.195 28 22.135 28 16Z\"><\/path><\/svg><\/span><\/a><a target=\"_blank\" aria-label=\"Facebook Messenger\" class=\"heateor_sss_button_facebook_messenger\" href=\"https:\/\/www.facebook.com\/dialog\/send?app_id=1904103319867886&display=popup&link=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fewidencja-vat-oss-jak-prowadzic&redirect_uri=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fewidencja-vat-oss-jak-prowadzic\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_facebook_messenger\" style=\"background-color:#0084ff;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-2 -2 36 36\"><path fill=\"#fff\" d=\"M16 5C9.986 5 5.11 9.56 5.11 15.182c0 3.2 1.58 6.054 4.046 7.92V27l3.716-2.06c.99.276 2.04.425 3.128.425 6.014 0 10.89-4.56 10.89-10.183S22.013 5 16 5zm1.147 13.655L14.33 15.73l-5.423 3 5.946-6.31 2.816 2.925 5.42-3-5.946 6.31z\"\/><\/svg><\/span><\/a><a aria-label=\"Linkedin\" class=\"heateor_sss_button_linkedin\" href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fewidencja-vat-oss-jak-prowadzic\" title=\"Linkedin\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_linkedin\" style=\"background-color:#0077b5;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path d=\"M6.227 12.61h4.19v13.48h-4.19V12.61zm2.095-6.7a2.43 2.43 0 0 1 0 4.86c-1.344 0-2.428-1.09-2.428-2.43s1.084-2.43 2.428-2.43m4.72 6.7h4.02v1.84h.058c.56-1.058 1.927-2.176 3.965-2.176 4.238 0 5.02 2.792 5.02 6.42v7.395h-4.183v-6.56c0-1.564-.03-3.574-2.178-3.574-2.18 0-2.514 1.7-2.514 3.46v6.668h-4.187V12.61z\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Whatsapp\" class=\"heateor_sss_whatsapp\" href=\"https:\/\/api.whatsapp.com\/send?text=VAT%20OSS%20-%20jak%20prowadzi%C4%87%20ewidencj%C4%99%3F%20https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fewidencja-vat-oss-jak-prowadzic\" title=\"Whatsapp\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#55eb4c;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-6 -5 40 40\"><path class=\"heateor_sss_svg_stroke heateor_sss_no_fill\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\" d=\"M 11.579798566743314 24.396926207859085 A 10 10 0 1 0 6.808479557110079 20.73576436351046\"><\/path><path d=\"M 7 19 l -1 6 l 6 -1\" class=\"heateor_sss_no_fill heateor_sss_svg_stroke\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\"><\/path><path d=\"M 10 10 q -1 8 8 11 c 5 -1 0 -6 -1 -3 q -4 -3 -5 -5 c 4 -2 -1 -5 -1 -4\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Email\" class=\"heateor_sss_email\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic\" onclick=\"event.preventDefault();window.open('mailto:?subject=' + decodeURIComponent('VAT%20OSS%20-%20jak%20prowadzi%C4%87%20ewidencj%C4%99%3F').replace('&', '%26') + '&body=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fewidencja-vat-oss-jak-prowadzic', '_blank')\" title=\"Email\" rel=\"noopener\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#649a3f;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-.75 -.5 36 36\"><path d=\"M 5.5 11 h 23 v 1 l -11 6 l -11 -6 v -1 m 0 2 l 11 6 l 11 -6 v 11 h -22 v -11\" stroke-width=\"1\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Copy Link\" class=\"heateor_sss_button_copy_link\" title=\"Copy Link\" rel=\"noopener\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic\" onclick=\"event.preventDefault()\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_copy_link\" style=\"background-color:#ffc112;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-4 -4 40 40\"><path fill=\"#fff\" d=\"M24.412 21.177c0-.36-.126-.665-.377-.917l-2.804-2.804a1.235 1.235 0 0 0-.913-.378c-.377 0-.7.144-.97.43.026.028.11.11.255.25.144.14.24.236.29.29s.117.14.2.256c.087.117.146.232.177.344.03.112.046.236.046.37 0 .36-.126.666-.377.918a1.25 1.25 0 0 1-.918.377 1.4 1.4 0 0 1-.373-.047 1.062 1.062 0 0 1-.345-.175 2.268 2.268 0 0 1-.256-.2 6.815 6.815 0 0 1-.29-.29c-.14-.142-.223-.23-.25-.254-.297.28-.445.607-.445.984 0 .36.126.664.377.916l2.778 2.79c.243.243.548.364.917.364.36 0 .665-.118.917-.35l1.982-1.97c.252-.25.378-.55.378-.9zm-9.477-9.504c0-.36-.126-.665-.377-.917l-2.777-2.79a1.235 1.235 0 0 0-.913-.378c-.35 0-.656.12-.917.364L7.967 9.92c-.254.252-.38.553-.38.903 0 .36.126.665.38.917l2.802 2.804c.242.243.547.364.916.364.377 0 .7-.14.97-.418-.026-.027-.11-.11-.255-.25s-.24-.235-.29-.29a2.675 2.675 0 0 1-.2-.255 1.052 1.052 0 0 1-.176-.344 1.396 1.396 0 0 1-.047-.37c0-.36.126-.662.377-.914.252-.252.557-.377.917-.377.136 0 .26.015.37.046.114.03.23.09.346.175.117.085.202.153.256.2.054.05.15.148.29.29.14.146.222.23.25.258.294-.278.442-.606.442-.983zM27 21.177c0 1.078-.382 1.99-1.146 2.736l-1.982 1.968c-.745.75-1.658 1.12-2.736 1.12-1.087 0-2.004-.38-2.75-1.143l-2.777-2.79c-.75-.747-1.12-1.66-1.12-2.737 0-1.106.392-2.046 1.183-2.818l-1.186-1.185c-.774.79-1.708 1.186-2.805 1.186-1.078 0-1.995-.376-2.75-1.13l-2.803-2.81C5.377 12.82 5 11.903 5 10.826c0-1.08.382-1.993 1.146-2.738L8.128 6.12C8.873 5.372 9.785 5 10.864 5c1.087 0 2.004.382 2.75 1.146l2.777 2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>VAT OSS zast\u0105pi\u0142 od 1 lipca 2021 roku VAT MOSS. Dotyczy\u0142 on sprzeda\u017cy na rzecz os\u00f3b prywatnych (z innych kraj\u00f3w&#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":[292,482,646,647,648,649,650,651,652],"class_list":["post-14162","post","type-post","status-publish","format-standard","hentry","category-ksiegowosc-fakturowanie","tag-nievatowiec","tag-wsto","tag-vat-oss","tag-ewidencja-vat-oss","tag-korzystanie-z-procedury-vat-oss","tag-rejestracja-do-vat-oss","tag-formularz-viu-r","tag-deklaracja-viu-do","tag-limit-sprzedazy-na-rzecz-innych-podmiotow-z-ue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT OSS - jak prowadzi\u0107 ewidencj\u0119? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"VAT OSS - dowiedz si\u0119, kto mo\u017ce skorzysta\u0107? Jak si\u0119 zarejestrowa\u0107 do VAT OSS? Jak dokona\u0107 rozliczenia? Poznaj szczeg\u00f3\u0142y.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT OSS - jak prowadzi\u0107 ewidencj\u0119? - Formsoft SKP\u00ae\" \/>\n<meta property=\"og:description\" content=\"VAT OSS - dowiedz si\u0119, kto mo\u017ce skorzysta\u0107? Jak si\u0119 zarejestrowa\u0107 do VAT OSS? Jak dokona\u0107 rozliczenia? Poznaj szczeg\u00f3\u0142y.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic\" \/>\n<meta property=\"og:site_name\" content=\"Formsoft SKP\u00ae\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/formsoft.programy\" \/>\n<meta property=\"article:published_time\" content=\"2023-12-13T14:11:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-23T10:21:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic\"},\"author\":{\"name\":\"FORMSOFT\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"headline\":\"VAT OSS &#8211; jak prowadzi\u0107 ewidencj\u0119?\",\"datePublished\":\"2023-12-13T14:11:21+00:00\",\"dateModified\":\"2024-10-23T10:21:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic\"},\"wordCount\":945,\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/baner-wordpress_1-1.png\",\"keywords\":[\"Nievatowiec\",\"WSTO\",\"VAT OSS\",\"ewidencja VAT OSS\",\"korzystanie z&nbsp;procedury VAT OSS\",\"rejestracja do VAT OSS\",\"Formularz VIU-R\",\"deklaracja VIU-DO\",\"limit sprzeda\u017cy na rzecz innych podmiot\u00f3w z&nbsp;UE\"],\"articleSection\":[\"Ksi\u0119gowo\u015b\u0107 i\u00a0Podatki\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic\",\"name\":\"VAT OSS - jak prowadzi\u0107 ewidencj\u0119? - Formsoft SKP\u00ae\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/baner-wordpress_1-1.png\",\"datePublished\":\"2023-12-13T14:11:21+00:00\",\"dateModified\":\"2024-10-23T10:21:20+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"description\":\"VAT OSS - dowiedz si\u0119, kto mo\u017ce skorzysta\u0107? Jak si\u0119 zarejestrowa\u0107 do VAT OSS? Jak dokona\u0107 rozliczenia? Poznaj szczeg\u00f3\u0142y.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic#primaryimage\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/baner-wordpress_1-1.png\",\"contentUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/baner-wordpress_1-1.png\",\"width\":829,\"height\":124,\"caption\":\"baner Pobierz bezp\u0142atnie program do KPiR - Formsoft SKP\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/ewidencja-vat-oss-jak-prowadzic#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"VAT OSS &#8211; jak prowadzi\u0107 ewidencj\u0119?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/\",\"name\":\"SKP\u00ae Formsoft\",\"description\":\"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\",\"name\":\"FORMSOFT\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"caption\":\"FORMSOFT\"},\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/author\\\/adm\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VAT OSS - jak prowadzi\u0107 ewidencj\u0119? - Formsoft SKP\u00ae","description":"VAT OSS - dowiedz si\u0119, kto mo\u017ce skorzysta\u0107? Jak si\u0119 zarejestrowa\u0107 do VAT OSS? Jak dokona\u0107 rozliczenia? Poznaj szczeg\u00f3\u0142y.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic","og_locale":"pl_PL","og_type":"article","og_title":"VAT OSS - jak prowadzi\u0107 ewidencj\u0119? - Formsoft SKP\u00ae","og_description":"VAT OSS - dowiedz si\u0119, kto mo\u017ce skorzysta\u0107? Jak si\u0119 zarejestrowa\u0107 do VAT OSS? Jak dokona\u0107 rozliczenia? Poznaj szczeg\u00f3\u0142y.","og_url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic","og_site_name":"Formsoft SKP\u00ae","article_publisher":"https:\/\/www.facebook.com\/formsoft.programy","article_published_time":"2023-12-13T14:11:21+00:00","article_modified_time":"2024-10-23T10:21:20+00:00","og_image":[{"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png","type":"","width":"","height":""}],"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic#article","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic"},"author":{"name":"FORMSOFT","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"headline":"VAT OSS &#8211; jak prowadzi\u0107 ewidencj\u0119?","datePublished":"2023-12-13T14:11:21+00:00","dateModified":"2024-10-23T10:21:20+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic"},"wordCount":945,"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png","keywords":["Nievatowiec","WSTO","VAT OSS","ewidencja VAT OSS","korzystanie z&nbsp;procedury VAT OSS","rejestracja do VAT OSS","Formularz VIU-R","deklaracja VIU-DO","limit sprzeda\u017cy na rzecz innych podmiot\u00f3w z&nbsp;UE"],"articleSection":["Ksi\u0119gowo\u015b\u0107 i\u00a0Podatki"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic","name":"VAT OSS - jak prowadzi\u0107 ewidencj\u0119? - Formsoft SKP\u00ae","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic#primaryimage"},"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png","datePublished":"2023-12-13T14:11:21+00:00","dateModified":"2024-10-23T10:21:20+00:00","author":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"description":"VAT OSS - dowiedz si\u0119, kto mo\u017ce skorzysta\u0107? Jak si\u0119 zarejestrowa\u0107 do VAT OSS? Jak dokona\u0107 rozliczenia? Poznaj szczeg\u00f3\u0142y.","breadcrumb":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic#primaryimage","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png","contentUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png","width":829,"height":124,"caption":"baner Pobierz bezp\u0142atnie program do KPiR - Formsoft SKP"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ewidencja-vat-oss-jak-prowadzic#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp"},{"@type":"ListItem","position":2,"name":"VAT OSS &#8211; jak prowadzi\u0107 ewidencj\u0119?"}]},{"@type":"WebSite","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/","name":"SKP\u00ae Formsoft","description":"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051","name":"FORMSOFT","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","caption":"FORMSOFT"},"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/author\/adm"}]}},"_links":{"self":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/14162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/comments?post=14162"}],"version-history":[{"count":48,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/14162\/revisions"}],"predecessor-version":[{"id":17156,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/14162\/revisions\/17156"}],"wp:attachment":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/media?parent=14162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/categories?post=14162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/tags?post=14162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}