{"id":14591,"date":"2024-03-20T12:05:21","date_gmt":"2024-03-20T11:05:21","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14591"},"modified":"2024-09-06T14:05:18","modified_gmt":"2024-09-06T12:05:18","slug":"zwolnienie-z-kas-fiskalnych-w-2024","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/kasy-fiskalne-zwolnienienie-2024","title":{"rendered":"Zwolnienie z kasy fiskalnej w 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14591\" class=\"elementor elementor-14591\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ddb2aef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddb2aef\" 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-3131609\" data-id=\"3131609\" 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-9daa9aa elementor-widget elementor-widget-text-editor\" data-id=\"9daa9aa\" 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;\">Zwolnienie z kasy fiskalnej to zagadnienie, kt\u00f3re jest szczeg\u00f3lnie wa\u017cne dla os\u00f3b prowadzacych dzia\u0142alno\u015b\u0107 gospodarcz\u0105 i dokonuj\u0105 sprzeda\u017cy, nie tylko na rzecz innych firm, ale r\u00f3wnie\u017c na rzecz os\u00f3b fizycznych (tak\u017ce rolnik\u00f3w rycza\u0142towych). <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Od nowego roku, czyli od 1 stycznia 2024, wesz\u0142y w \u017cycie nowe przepisy dotycz\u0105ce stosowania kas fiskalnych. Je\u015bli prowadzisz dzia\u0142alno\u015b\u0107 gospodarcz\u0105, wa\u017cne jest, aby\u015b zna\u0142 te zasady, poniewa\u017c dotycz\u0105 one sprzeda\u017cy towar\u00f3w i us\u0142ug dla os\u00f3b prywatnych. Poni\u017cej znajdziesz szczeg\u00f3\u0142owe informacje, kt\u00f3re pomog\u0105 Ci zrozumie\u0107, kiedy musisz u\u017cywa\u0107 kasy fiskalnej. A tak\u017ce kiedy mo\u017cesz by\u0107 z tego obowi\u0105zku zwolniony.<\/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-263dbd9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"263dbd9\" 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-5944cff\" data-id=\"5944cff\" 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-241e4a0 elementor-widget elementor-widget-heading\" data-id=\"241e4a0\" 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 musi mie\u0107 kas\u0119 fiskaln\u0105 w 2024 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-453101b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"453101b\" 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-b21b687\" data-id=\"b21b687\" 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-7c76ce9 elementor-widget elementor-widget-text-editor\" data-id=\"7c76ce9\" 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 zasadzie, je\u017celi Twoja dzia\u0142alno\u015b\u0107 obejmuje sprzeda\u017c produkt\u00f3w lub us\u0142ug konsumentom indywidualnym, prawdopodobnie b\u0119dziesz potrzebowa\u0107 kasy fiskalnej.<\/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-843efa8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"843efa8\" 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-c9ea5d0\" data-id=\"c9ea5d0\" 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-a8723cb elementor-widget elementor-widget-text-editor\" data-id=\"a8723cb\" 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;\">Obowi\u0105zek ten dotyczy wielu bran\u017c, w tym m.in.:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sprzeda\u017cy wyrob\u00f3w tytoniowych (z wyj\u0105tkiem towar\u00f3w dostarczanych na pok\u0142adach samolot\u00f3w).<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sprzeda\u017cy napoj\u00f3w alkoholowych o zawarto\u015bci alkoholu przekraczaj\u0105cej 1,2%. Ponadto napoj\u00f3w alkoholowych b\u0119d\u0105cych mieszank\u0105 piwa i napoj\u00f3w bezalkoholowych, w kt\u00f3rych zawarto\u015b\u0107 alkoholu przekracza 0,5%. Jednak z wy\u0142\u0105czeniem towar\u00f3w dostarczanych na pok\u0142adach samolot\u00f3w.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sprzeda\u017cy perfum i w\u00f3d toaletowych (z wy\u0142\u0105czeniem towar\u00f3w dostarczanych na pok\u0142adach samolot\u00f3w).<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u015awiadczenia us\u0142ug przewozowych, w tym taks\u00f3wek oraz przewoz\u00f3w pasa\u017cerskich w komunikacji samochodowej.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Napraw i przegl\u0105d\u00f3w technicznych pojazd\u00f3w, w\u0142\u0105czaj\u0105c naprawy opon.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Opieki medycznej \u015bwiadczonej przez lekarzy i lekarzy dentyst\u00f3w.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Us\u0142ug prawniczych oraz doradztwa podatkowego, z wy\u0142\u0105czeniem okre\u015blonych us\u0142ug.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Us\u0142ug gastronomicznych, w tym dzia\u0142alno\u015b\u0107 stacjonarnych plac\u00f3wek gastronomicznych oraz cateringu.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Us\u0142ug fryzjerskich, kosmetycznych i kosmetologicznych.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wst\u0119p\u00f3w na przedstawienia kulturalne i rozrywkowe.<\/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-ff13200 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff13200\" 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-beb4325\" data-id=\"beb4325\" 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-aee1145 elementor-widget elementor-widget-text-editor\" data-id=\"aee1145\" 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;\">Lista bran\u017c obj\u0119tych tym obowi\u0105zkiem jest szczeg\u00f3\u0142owo okre\u015blona w rozporz\u0105dzeniu. Wa\u017cne jest wi\u0119c, aby ka\u017cdy przedsi\u0119biorca sprawdzi\u0142, czy jego dzia\u0142alno\u015b\u0107 nie podlega pod te przepisy.<\/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-4e95b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e95b56\" 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-14e381a\" data-id=\"14e381a\" 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-0a55642 elementor-widget elementor-widget-heading\" data-id=\"0a55642\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zwolnienie z kasy fiskalnej - zwolnienie przedmiotowe<\/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-e5c23a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5c23a1\" 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-2fcdd25\" data-id=\"2fcdd25\" 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-125a409 elementor-widget elementor-widget-text-editor\" data-id=\"125a409\" 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;\">Zwolnienie przedmiotowe z kasy fiskalnej w 2024 roku obejmuje szeroki zakres czynno\u015bci, kt\u00f3re s\u0105 zwolnione z obowi\u0105zku ewidencjonowania za pomoc\u0105 kasy fiskalnej. Zgodnie z przepisami rozporz\u0105dzenia w sprawie zwolnie\u0144 z obowi\u0105zku prowadzenia ewidencji przy zastosowaniu kas rejestruj\u0105cych, wszystkie czynno\u015bci, kt\u00f3re s\u0105 wymienione w za\u0142\u0105czniku do rozporz\u0105dzenia &#8211; s\u0105 zwolnione z tego obowi\u0105zku do 31 grudnia 2024 roku.<\/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-34118ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34118ca\" 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-b1ebb35\" data-id=\"b1ebb35\" 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-3c53acf elementor-widget elementor-widget-text-editor\" data-id=\"3c53acf\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Najwa\u017cniejsze czynno\u015bci podlegaj\u0105ce zwolnieniu przedmiotowemu z kasy fiskalnej to mi\u0119dzy innymi:<\/span><\/p><ol><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Dostawa towar\u00f3w i \u015bwiadczenie us\u0142ug przez podatnika na rzecz jego pracownik\u00f3w oraz przez sp\u00f3\u0142dzielnie mieszkaniowe.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Dzier\u017cawa grunt\u00f3w oraz oddanie grunt\u00f3w w u\u017cytkowanie wieczyste.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Us\u0142ugi \u015bwiadczone osobi\u015bcie przez osoby niewidome.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Sprzeda\u017c na odleg\u0142o\u015b\u0107 towar\u00f3w importowanych, rozliczana w procedurze szczeg\u00f3lnej.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Dostawa towar\u00f3w i \u015bwiadczenie us\u0142ug przez ko\u0142a gospody\u0144 wiejskich<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Dostawa towar\u00f3w w systemie wysy\u0142kowym, w pe\u0142ni op\u0142acona przez poczt\u0119, bank lub sp\u00f3\u0142dzielcz\u0105 kas\u0119 oszcz\u0119dno\u015bciowo-kredytow\u0105.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Us\u0142ugi pocztowe i kurierskie.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Us\u0142ugi telekomunikacyjne.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Us\u0142ugi finansowe i ubezpieczeniowe.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Us\u0142ugi w zakresie edukacji, z wyj\u0105tkiem niekt\u00f3rych kategorii, takich jak us\u0142ugi pozaszkolnych form edukacji sportowej, zaj\u0119\u0107 sportowych i rekreacyjnych, us\u0142ugi szk\u00f3\u0142 ta\u0144ca i instruktor\u00f3w ta\u0144ca oraz us\u0142ugi szk\u00f3\u0142 nauki jazdy.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Dostawa towar\u00f3w i \u015bwiadczenie us\u0142ug, kt\u00f3re s\u0105 zaliczane przez podatnika do \u015brodk\u00f3w trwa\u0142ych oraz WNiP podlegaj\u0105cych amortyzacji, pod warunkiem udokumentowania tych czynno\u015bci faktur\u0105.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Us\u0142ugi wynajmu i zarz\u0105dzania nieruchomo\u015bciami, w pe\u0142ni op\u0142acone przez poczt\u0119, bank lub sp\u00f3\u0142dzielcz\u0105 kas\u0119 oszcz\u0119dno\u015bciowo-kredytow\u0105.<\/span><\/li><\/ol><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Pe\u0142en katalog zwolnie\u0144 znajduje si\u0119 na poni\u017cszej stronie:<\/span><\/p><p><em><a href=\"https:\/\/pliki.biznes.gov.pl\/20220103\/pliki\/czynnosci_zwolnion_z_obowizaku_ewidencjonowania.pdf\">https:\/\/pliki.biznes.gov.pl\/20220103\/pliki\/czynnosci_zwolnion_z_obowizaku_ewidencjonowania.pdf<\/a><\/em><\/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-8e7b23e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e7b23e\" 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-6ffd141\" data-id=\"6ffd141\" 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-295a076 elementor-widget elementor-widget-heading\" data-id=\"295a076\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zwolnienia z kasy fiskalnej - zwolnienie podmiotowe<\/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-0ed2e54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ed2e54\" 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-eb2cb4c\" data-id=\"eb2cb4c\" 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-ef65921 elementor-widget elementor-widget-text-editor\" data-id=\"ef65921\" 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;\">Zwolnienie podmiotowe od obowi\u0105zku prowadzenia ewidencji sprzeda\u017cy przy u\u017cyciu kasy fiskalnej, zgodnie z omawianym rozporz\u0105dzeniem w sprawie zwolnie\u0144 z obowi\u0105zku prowadzenia ewidencji przy zastosowaniu kas rejestruj\u0105cych, obejmuje kilka przypadk\u00f3w:<\/span><\/p><ol><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Niski poziom sprzeda\u017cy: Je\u015bli prowadzisz swoj\u0105 firm\u0119 i w poprzednim roku nie sprzeda\u0142e\u015b wi\u0119cej ni\u017c 20 000 z\u0142 towar\u00f3w lub us\u0142ug dla os\u00f3b, kt\u00f3re nie prowadz\u0105 dzia\u0142alno\u015bci gospodarczej, to nie musisz mie\u0107 kasy fiskalnej. Je\u015bli zacz\u0105\u0142e\u015b dzia\u0142alno\u015b\u0107 w poprzednim roku, kwota jest proporcjonalna do okresu, w kt\u00f3rym dzia\u0142a\u0142e\u015b.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nowo rozpoczynaj\u0105cy dzia\u0142alno\u015b\u0107: Je\u015bli w\u0142a\u015bnie zacz\u0105\u0142e\u015b prowadzi\u0107 firm\u0119 i przewidujesz, \u017ce przez ca\u0142y rok nie sprzedasz wi\u0119cej ni\u017c 20 000 z\u0142 towar\u00f3w lub us\u0142ug dla os\u00f3b, kt\u00f3re nie prowadz\u0105 dzia\u0142alno\u015bci gospodarczej, r\u00f3wnie\u017c nie musisz mie\u0107 kasy fiskalnej.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sprzeda\u017c zwolnionych czynno\u015bci: Je\u015bli wi\u0119kszo\u015b\u0107 twojej sprzeda\u017cy w poprzednim roku by\u0142a zwolniona z obowi\u0105zku prowadzenia ewidencji kas\u0105 fiskaln\u0105, to w tym roku r\u00f3wnie\u017c jeste\u015b zwolniony z ewidencji kas\u0105 fiskaln\u0105.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nowo rozpoczynaj\u0105cy dzia\u0142alno\u015b\u0107 z du\u017cym udzia\u0142em zwolnionych czynno\u015bci: Je\u015bli planujesz rozpocz\u0105\u0107 dzia\u0142alno\u015b\u0107 i spodziewasz si\u0119, \u017ce przez pierwsze sze\u015b\u0107 miesi\u0119cy wi\u0119kszo\u015b\u0107 twojej sprzeda\u017cy jest zwolniona z ewidencji kas\u0105 fiskaln\u0105. W tej sytuacji r\u00f3wnie\u017c nie musisz mie\u0107 kasy fiskalnej.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jednostki samorz\u0105du terytorialnego: Je\u015bli jeste\u015b jednostk\u0105 samorz\u0105du terytorialnego i wykonujesz okre\u015blone czynno\u015bci na rzecz projekt\u00f3w finansowanych przez Uni\u0119 Europejsk\u0105 lub pa\u0144stwa cz\u0142onkowskie, to nie musisz mie\u0107 kasy fiskalnej.<\/span><\/li><\/ol>\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-21652db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21652db\" 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-3297cad\" data-id=\"3297cad\" 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-7e3722d elementor-widget elementor-widget-heading\" data-id=\"7e3722d\" 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\">Ograniczenia zwolnienia - warto o nich pami\u0119ta\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-a16c15b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a16c15b\" 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-b2f95e2\" data-id=\"b2f95e2\" 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-a0d40e1 elementor-widget elementor-widget-text-editor\" data-id=\"a0d40e1\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Warto zauwa\u017cy\u0107, \u017ce istniej\u0105 ograniczenia dla tych zwolnie\u0144. Na przyk\u0142ad, zwolnienie dla podatnik\u00f3w, kt\u00f3rych sprzeda\u017c zwolnionych czynno\u015bci przekroczy\u0142a 80% ca\u0142kowitej sprzeda\u017cy, nie b\u0119dzie stosowane. Kiedy? Je\u015bli udzia\u0142 ten by\u0142 r\u00f3wny lub ni\u017cszy ni\u017c 80% w pierwszym lub drugim p\u00f3\u0142roczu poprzedniego roku podatkowego. Zwolnienie z obowi\u0105zku korzystania z kasy fiskalnej nie dotyczy os\u00f3b, kt\u00f3re w poprzednim roku podatkowym musia\u0142y prowadzi\u0107 ewidencj\u0119. Lub te\u017c przesta\u0142y spe\u0142nia\u0107 warunki zwolnienia z tego obowi\u0105zku.<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Gdy przekroczony zostaje limit obrotu, kt\u00f3ry uprawnia do zwolnienia, przedsi\u0119biorca ma dwa miesi\u0105ce (licz\u0105c od ko\u0144ca miesi\u0105ca, w kt\u00f3rym utraci\u0142 to prawo), aby zakupi\u0107 kas\u0119 fiskaln\u0105.<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Przy ustalaniu limitu obrotu uprawniaj\u0105cego do zwolnienia z obowi\u0105zku korzystania z kasy fiskalnej nale\u017cy zsumowa\u0107 ca\u0142y obr\u00f3t dla:<\/span><\/p><ul><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\"> os\u00f3b fizycznych nieprowadz\u0105cych dzia\u0142alno\u015bci gospodarczej <\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">oraz rolnik\u00f3w rycza\u0142towych. <\/span><\/li><\/ul><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Nawet je\u015bli przedsi\u0119biorca jednocze\u015bnie sprzedaje towary lub us\u0142ugi osobom prowadz\u0105cym dzia\u0142alno\u015b\u0107 gospodarcz\u0105. W takiej sytuacji obr\u00f3t z tej dzia\u0142alno\u015bci nie bierzemy pod uwag\u0119 przy ustalaniu limitu uprawniaj\u0105cego do zwolnienia.<\/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-8b23892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b23892\" 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-f58cb27\" data-id=\"f58cb27\" 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-8313552 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8313552\" 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\tPodatnicy VAT, gdy ustalaj\u0105 limit obrotu na korzystanie z kasy fiskalnej, powinni bra\u0107 pod uwag\u0119 obr\u00f3t netto, czyli bez podatku VAT. Natomiast dla podmiot\u00f3w niezarejestrowanych jako podatnicy VAT nale\u017cy wzi\u0105\u0107 pod uwag\u0119 ca\u0142kowit\u0105 warto\u015b\u0107 sprzeda\u017cy dla os\u00f3b fizycznych nieprowadz\u0105cych dzia\u0142alno\u015bci gospodarczej i rolnik\u00f3w rycza\u0142towych.\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-8a4e834 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a4e834\" 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-f2a8f45\" data-id=\"f2a8f45\" 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-1900828 elementor-widget elementor-widget-heading\" data-id=\"1900828\" 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\">Ewidencjonowanie sprzeda\u017cy przy zwolnieniu z kasy fiskalne<\/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-9c582ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c582ee\" 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-928fa3f\" data-id=\"928fa3f\" 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-fd0d413 elementor-widget elementor-widget-text-editor\" data-id=\"fd0d413\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Je\u015bli korzystasz ze zwolnienia z kasy fiskalnej, musisz dokona\u0107 rejestracji przychod\u00f3w ze sprzeda\u017cy dla klient\u00f3w indywidualnych. Chodzi o klient\u00f3w, kt\u00f3rzy nie prowadz\u0105 dzia\u0142alno\u015bci gospodarczej ani nie s\u0105 rolnikami rycza\u0142towymi. Ale jak to zrobi\u0107?<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Istniej\u0105 dwie g\u0142\u00f3wne metody ewidencjonowania sprzeda\u017cy: <\/span><\/p><ul><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">poprzez ewidencj\u0119 sprzeda\u017cy bezrachunkowej <\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">oraz wystawianie faktur imiennych.<\/span><\/li><\/ul><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Ewidencj\u0119 sprzeda\u017cy bezrachunkowej powinno si\u0119 prowadzi\u0107 w miejscu, gdzie dokonuje si\u0119 sprzeda\u017cy. Mo\u017ce to by\u0107 prosta broszura z ponumerowanymi stronami, na kt\u00f3rych zapisywane s\u0105 nast\u0119puj\u0105ce informacje:<\/span><\/p><ol><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Numer wpisu.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Data transakcji.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Kwota uzyskanego przychodu.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Opcjonalnie: opis sprzedawanego przedmiotu.<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Suma przychodu z danego dnia.<\/span><\/li><\/ol><p>Czytaj r\u00f3wniez porad\u0119: <em><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-dla-nieprowadzacego-dzialalnosc-gospodarcza\" target=\"_blank\" rel=\"noopener\">Faktura dla osoby nieprowadz\u0105cej dzia\u0142alno\u015bci gospodarczej &gt;<\/a><\/em><\/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-e614f26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e614f26\" 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-d68f646\" data-id=\"d68f646\" 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-9c3a7a6 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"9c3a7a6\" 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\tZgodnie z przepisami, przychody, kt\u00f3re s\u0105 zarejestrowane w ewidencji sprzeda\u017cy bezrachunkowej nale\u017cy ksi\u0119gowa\u0107 na koniec dnia. Je\u015bli prowadzisz ksi\u0119gowo\u015b\u0107 za po\u015brednictwem biura rachunkowego zbiorczo na koniec miesi\u0105ca. Warto jednak pami\u0119ta\u0107, \u017ce nawet je\u015bli korzystasz z ewidencji sprzeda\u017cy bezrachunkowej, klient mo\u017ce za\u017c\u0105da\u0107 faktury. W takim przypadku musisz j\u0105 wystawi\u0107 zgodnie z terminami okre\u015blonymi w prawie. Faktura ta b\u0119dzie dokumentem potwierdzaj\u0105cym transakcj\u0119 i b\u0119dzie s\u0142u\u017cy\u0107 do uj\u0119cia przychodu ze sprzeda\u017cy.\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-1c975b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c975b7\" 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-1be5f59\" data-id=\"1be5f59\" 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-35adbaa elementor-widget elementor-widget-text-editor\" data-id=\"35adbaa\" 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;\">Alternatywnie, mo\u017cesz wystawia\u0107 faktury imienne, kt\u00f3re powinny zawiera\u0107 niezb\u0119dne informacje dotycz\u0105ce sprzeda\u017cy zgodnie art. 106e ust. 1 ustawy o VAT, m.in. takie jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">data wystawienia,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">numer faktury,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">dane sprzedawcy i nabywcy,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">opis towaru lub us\u0142ugi,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">jednostk\u0119 miary i ilo\u015b\u0107 (liczb\u0119) dostarczonych towar\u00f3w lub zakres wykonanych us\u0142ug<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">cena jednostkowa,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">warto\u015b\u0107 sprzeda\u017cy netto,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">stawka podatku VAT,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">sum\u0119 warto\u015bci sprzeda\u017cy netto, z podzia\u0142em na sprzeda\u017c obj\u0119t\u0105 poszczeg\u00f3lnymi stawkami podatku i sprzeda\u017c zwolnion\u0105 od podatku,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">kwota nale\u017cno\u015bci og\u00f3\u0142em.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Faktury te nale\u017cy wystawi\u0107 w terminie do 15. dnia miesi\u0105ca nast\u0119puj\u0105cego po miesi\u0105cu, w kt\u00f3rym dokonano 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-e0e7144 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0e7144\" 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-095a767\" data-id=\"095a767\" 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-caa01f5 elementor-widget elementor-widget-heading\" data-id=\"caa01f5\" 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-e269367 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e269367\" 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-4d85a97\" data-id=\"4d85a97\" 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-c59b072 elementor-widget elementor-widget-text-editor\" data-id=\"c59b072\" 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;\">Znajomo\u015b\u0107 przepis\u00f3w dotycz\u0105cych kas fiskalnych jest kluczowa dla prawid\u0142owego prowadzenia dzia\u0142alno\u015bci gospodarczej w 2024 roku.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W zale\u017cno\u015bci od rodzaju prowadzonej dzia\u0142alno\u015bci i osi\u0105ganego obrotu, mo\u017cesz by\u0107 zobowi\u0105zany do rejestrowania sprzeda\u017cy za pomoc\u0105 kasy fiskalnej. Mozesz tak\u017ce skorzysta\u0107 ze zwolnienia z kasy fiskalnej.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W ka\u017cdym przypadku wa\u017cne jest, aby prawid\u0142owo ewidencjonowa\u0107 wszystkie transakcje, aby unikn\u0105\u0107 problem\u00f3w z Urz\u0119dem Skarbowym. Sprawd\u017a, czy Twoja dzia\u0142alno\u015b\u0107 wymaga kasy fiskalnej, czy te\u017c mo\u017cesz skorzysta\u0107 ze zwolnienia.<\/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-3aef542 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3aef542\" 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-c6d54b6\" data-id=\"c6d54b6\" 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-75f1c86 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"75f1c86\" 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\tPamietaj!\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\tPami\u0119taj, \u017ce nawet bez kasy musisz prowadzi\u0107 dok\u0142adne zapisy swoich transakcji. Wszystko to, aby Twoja dzia\u0142alno\u015b\u0107 by\u0142a zgodna z prawem i bezproblemowo mog\u0142a si\u0119 rozwija\u0107.\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-01e2047 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01e2047\" 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-bc1bc5d\" data-id=\"bc1bc5d\" 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-8bd0c72 elementor-widget elementor-widget-text-editor\" data-id=\"8bd0c72\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Autor:<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Agnieszka Fida<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Publikacja: 20.03.2024 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-babd507 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" 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