{"id":14890,"date":"2024-06-14T14:09:23","date_gmt":"2024-06-14T12:09:23","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14890"},"modified":"2025-11-21T07:48:51","modified_gmt":"2025-11-21T06:48:51","slug":"faktura-bez-vat","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-bez-vat","title":{"rendered":"Faktury bez VAT &#8211; czym s\u0105 i kto mo\u017ce je wystawi\u0107?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14890\" class=\"elementor elementor-14890\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7de944e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7de944e\" 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-0cf4a2a\" data-id=\"0cf4a2a\" 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-875ff35 elementor-widget elementor-widget-text-editor\" data-id=\"875ff35\" 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 obrocie gospodarczym wyst\u0119puj\u0105 faktury bez VAT. Podatnicy zwolnieni z VAT cz\u0119sto maj\u0105 w\u0105tpliwo\u015bci dotycz\u0105ce prawid\u0142owego wystawiania faktur, dlatego w poni\u017cszym artykule pragniemy szerzej om\u00f3wi\u0107 to zagadnienie<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Cho\u0107 zwolnienie z VAT zwalnia ich z obowi\u0105zku naliczania tego podatku, nie oznacza to, \u017ce s\u0105 oni zwolnieni z obowi\u0105zku wystawiania faktur.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Faktury bez VAT r\u00f3\u017cni\u0105 si\u0119 od standardowych faktur VAT przede wszystkim brakiem informacji o stawce podatku i kwocie VAT. Jednak\u017ce, aby by\u0142y prawid\u0142owe, musz\u0105 zawiera\u0107 okre\u015blone elementy i spe\u0142nia\u0107 konkretne wymogi.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W artykule om\u00f3wimy, w jakich sytuacjach przedsi\u0119biorcy mog\u0105 wystawia\u0107 faktury bez VAT oraz jakie dane powinny znale\u017a\u0107 si\u0119 na takich dokumentach.<\/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-2d658bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d658bf\" 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-f3f4e2a\" data-id=\"f3f4e2a\" 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-11e09e5 elementor-widget elementor-widget-heading\" data-id=\"11e09e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zwolnienie podmiotowe z VAT \u2013 co to jest i kto mo\u017ce z niego 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-126ab1a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"126ab1a\" 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-68f4c35\" data-id=\"68f4c35\" 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-b66167b elementor-widget elementor-widget-text-editor\" data-id=\"b66167b\" 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;\">Zwolnienie podmiotowe z VAT to przywilej, kt\u00f3ry pozwala niekt\u00f3rym przedsi\u0119biorcom unikn\u0105\u0107 p\u0142acenia VAT, je\u015bli ich roczna sprzeda\u017c nie przekracza okre\u015blonego limitu.\u00a0<\/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-d629e38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d629e38\" 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-69be3ff\" data-id=\"69be3ff\" 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-27bd55c elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"27bd55c\" 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, mo\u017cesz skorzysta\u0107 z tego zwolnienia, je\u015bli warto\u015b\u0107 Twojej sprzeda\u017cy w poprzednim roku podatkowym nie przekroczy\u0142a 200 000 z\u0142.\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-d76b88e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d76b88e\" 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-4b7d13d\" data-id=\"4b7d13d\" 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-4682d60 elementor-widget elementor-widget-heading\" data-id=\"4682d60\" 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\">Faktury bez VAT. Jak obliczy\u0107 limit sprzeda\u017cy?<\/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-eb8ae2c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb8ae2c\" 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-acc70f1\" data-id=\"acc70f1\" 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-adaa70f elementor-widget elementor-widget-text-editor\" data-id=\"adaa70f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u017celi prowadzisz dzia\u0142alno\u015b\u0107 gospodarcz\u0105 przez ca\u0142y rok, sprawa jest prosta: limit wynosi 200 000 z\u0142. Jednak je\u015bli rozpocz\u0105\u0142e\u015b dzia\u0142alno\u015b\u0107 w trakcie roku, musisz obliczy\u0107 proporcjonalny limit. Robi si\u0119 to wed\u0142ug wzoru:<\/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-18d28da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18d28da\" 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-986b2a6\" data-id=\"986b2a6\" 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-d5d139a elementor-widget elementor-widget-image\" data-id=\"d5d139a\" 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<img fetchpriority=\"high\" decoding=\"async\" width=\"785\" height=\"108\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/limit-200-000.png\" class=\"attachment-full size-full wp-image-14892\" alt=\"Wz\u00f3r na obliczanie limitu sprzeda\u017cy\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/limit-200-000.png 785w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/limit-200-000-300x41.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/limit-200-000-768x106.png 768w\" sizes=\"(max-width: 785px) 100vw, 785px\" \/>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-053b006 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"053b006\" 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-c5fcfcf\" data-id=\"c5fcfcf\" 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-3f7dc7e elementor-widget elementor-widget-text-editor\" data-id=\"3f7dc7e\" 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;\">\u00a0Na przyk\u0142ad, je\u015bli zacz\u0105\u0142e\u015b dzia\u0142alno\u015b\u0107 1 lipca, prowadzi\u0142e\u015b j\u0105 przez 182 dni. Tw\u00f3j limit b\u0119dzie wynosi\u0142:<\/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-a8a3ddc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8a3ddc\" 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-06ba064\" data-id=\"06ba064\" 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-2eb8dd2 elementor-widget elementor-widget-image\" data-id=\"2eb8dd2\" 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<img decoding=\"async\" width=\"300\" height=\"74\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/limit-200-000-a-dni-w-roku-300x74.png\" class=\"attachment-medium size-medium wp-image-14893\" alt=\"Wz\u00f3r na obliczanie limitu sprzeda\u017cy\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/limit-200-000-a-dni-w-roku-300x74.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/limit-200-000-a-dni-w-roku.png 450w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f36bef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f36bef\" 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-7b6d9ea\" data-id=\"7b6d9ea\" 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-c3082a3 elementor-widget elementor-widget-heading\" data-id=\"c3082a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiedy nie mo\u017cesz skorzysta\u0107 ze zwolnienia podmiotowego?<\/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-494309a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"494309a\" 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-a351456\" data-id=\"a351456\" 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-ef77cc2 elementor-widget elementor-widget-text-editor\" data-id=\"ef77cc2\" 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;\">Niestety, nie wszyscy przedsi\u0119biorcy mog\u0105 skorzysta\u0107 z tego przywileju. Je\u015bli zajmujesz si\u0119 jedn\u0105 z poni\u017cszych dzia\u0142alno\u015bci, zwolnienie z VAT nie b\u0119dzie Ci przys\u0142ugiwa\u0107, nawet je\u015bli Twoja sprzeda\u017c jest mniejsza ni\u017c 200 000 z\u0142:<\/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-165f436 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"165f436\" 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-10cdc70\" data-id=\"10cdc70\" 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-c2997e4 elementor-widget elementor-widget-text-editor\" data-id=\"c2997e4\" 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<ul><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Sprzeda\u017c teren\u00f3w budowlanych<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Sprzeda\u017c nowych \u015brodk\u00f3w transportu<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Sprzeda\u017c z\u0142omu metali szlachetnych<\/span><\/li><li><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Sprzeda\u017c wysy\u0142kowa niekt\u00f3rych produkt\u00f3w (np. kosmetyk\u00f3w, komputer\u00f3w, wyrob\u00f3w elektronicznych i optycznych, urz\u0105dze\u0144 elektrycznych)<\/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-e262a35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e262a35\" 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-df82df2\" data-id=\"df82df2\" 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-bd9b0ad elementor-widget elementor-widget-text-editor\" data-id=\"bd9b0ad\" 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;\">Ponadto, niekt\u00f3re us\u0142ugi r\u00f3wnie\u017c nie kwalifikuj\u0105 si\u0119 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-49bbea6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49bbea6\" 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-6d881ef\" data-id=\"6d881ef\" 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-125c8bb elementor-widget elementor-widget-text-editor\" data-id=\"125c8bb\" 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<ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Us\u0142ugi prawnicze<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Us\u0142ugi doradcze (z wyj\u0105tkiem doradztwa rolniczego)<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Us\u0142ugi jubilerskie<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Us\u0142ugi \u015bci\u0105gania d\u0142ug\u00f3w, w tym factoringu<\/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-007a08a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"007a08a\" 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-45c84e0\" data-id=\"45c84e0\" 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-9c8533a elementor-widget elementor-widget-text-editor\" data-id=\"9c8533a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u017celi nie masz siedziby dzia\u0142alno\u015bci gospodarczej na terenie Polski, tak\u017ce nie mo\u017cesz skorzysta\u0107 ze 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-710bf6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"710bf6d\" 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-a220529\" data-id=\"a220529\" 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-be32031 elementor-widget elementor-widget-heading\" data-id=\"be32031\" 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\">Faktury bez VAT. 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-3c26d8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c26d8b\" 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-28a8659\" data-id=\"28a8659\" 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-18d2043 elementor-widget elementor-widget-text-editor\" data-id=\"18d2043\" 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;\">Zwolnienie przedmiotowe z VAT dotyczy sytuacji, w kt\u00f3rych jeste\u015b zwolniony z tego podatku ze wzgl\u0119du na rodzaj wykonywanej dzia\u0142alno\u015bci, niezale\u017cnie od wysoko\u015bci obrot\u00f3w. To zwolnienie jest uregulowane w art. 43 ust. 1 ustawy o VAT. W praktyce oznacza to, \u017ce je\u015bli \u015bwiadczysz okre\u015blone us\u0142ugi lub sprzedajesz towary wymienione w tym artykule, nie musisz p\u0142aci\u0107 VAT ani rejestrowa\u0107 si\u0119 jako podatnik VAT. Zwolnienie to obejmuje g\u0142\u00f3wnie us\u0142ugi edukacyjne, medyczne i finansowe.<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Jako podatnik korzystaj\u0105cy ze zwolnienia przedmiotowego, masz obowi\u0105zek poda\u0107 na fakturze podstaw\u0119 prawn\u0105 tego zwolnienia, czyli art. 43 ust. 1 ustawy o VAT.<\/span><\/p><p><span style=\"color: #008080;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Pani Anna prowadzi szko\u0142\u0119 j\u0119zykow\u0105 i korzysta ze zwolnienia z VAT. W lipcu 2024 roku jej przych\u00f3d ze sprzeda\u017cy przekroczy\u0142 200 000 z\u0142. Czy pani Anna musi dokona\u0107 rejestracji do VAT?<\/span><\/em><\/span><\/p><p><span style=\"color: #008080;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Nie, poniewa\u017c pani Anna korzysta ze zwolnienia przedmiotowego z VAT na podstawie art. 43 ust. 1 ustawy o VAT. Oznacza to, \u017ce niezale\u017cnie od wysoko\u015bci obrot\u00f3w, nie musi rejestrowa\u0107 si\u0119 jako podatnik VAT, nie sk\u0142ada deklaracji VAT i nie p\u0142aci tego podatku, poniewa\u017c jej us\u0142ugi nauczania j\u0119zyk\u00f3w obcych s\u0105 zwolnione z VAT.<\/span><\/em><\/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-0d8a51b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d8a51b\" 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-332a609\" data-id=\"332a609\" 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-0ffcc17 elementor-widget elementor-widget-heading\" data-id=\"0ffcc17\" 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 powinna wygl\u0105da\u0107 faktura faktury bez VAT? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-999d804 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"999d804\" 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-76358ab\" data-id=\"76358ab\" 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-5172978 elementor-widget elementor-widget-text-editor\" data-id=\"5172978\" 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;\">Faktura wystawiona przez nievatowca, czyli podatnika zwolnionego z VAT, zawiera wszystkie standardowe elementy faktury, ale nie uwzgl\u0119dnia informacji o VAT. Do obowi\u0105zkowych element\u00f3w faktury bez VAT nale\u017c\u0105:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ed93a96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed93a96\" 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-c83ffdc\" data-id=\"c83ffdc\" 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-7b86bd5 bdt-backdrop-filter-yes bdt-filter-backdrop elementor-widget elementor-widget-text-editor\" data-id=\"7b86bd5\" 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<ol><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Data wystawienia i numer kolejny dokumentu,<\/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;\">Nazwa towaru lub us\u0142ugi,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Miara i ilo\u015b\u0107,<\/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;\">Kwota nale\u017cno\u015bci og\u00f3\u0142em,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Podstawa prawna zwolnienia z VAT- Je\u015bli podatnik korzysta ze zwolnienia przedmiotowego, musi wskaza\u0107 na fakturze odpowiedni przepis ustawy lub dyrektywy UE, kt\u00f3ry zwalnia go od podatku. W przypadku zwolnienia podmiotowego, taka informacja nie jest wymagana.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0cc2bc elementor-widget elementor-widget-text-editor\" data-id=\"f0cc2bc\" 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;\"><strong>Szukasz prostego programu do faktur? <a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=art-akademia-skp\" target=\"_blank\" rel=\"noopener\"><em>Pobierz bezp\u0142atnie program ksi\u0119gowy SKP\u00ae &gt;<\/em><\/a> <\/strong><\/span><br \/><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Pracuj a\u017c 60 dni BEZ zobowi\u0105za\u0144 i limitu faktur!<\/span><\/strong><\/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-e44f391 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e44f391\" 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-de1678f\" data-id=\"de1678f\" 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-19c15de elementor-widget elementor-widget-heading\" data-id=\"19c15de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiedy wystawiamy faktur\u0119 bez VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9797b33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9797b33\" 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-dca6eab\" data-id=\"dca6eab\" 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-44fc85d elementor-widget elementor-widget-text-editor\" data-id=\"44fc85d\" 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;\">Obowi\u0105zek wystawienia faktury pojawia si\u0119 w kilku sytuacjach. Przede wszystkim, jako przedsi\u0119biorca musisz wystawi\u0107 faktur\u0119, gdy dokonujesz sprzeda\u017cy na rzecz innych firm. Termin na wystawienie faktury up\u0142ywa 15 dnia miesi\u0105ca, kt\u00f3ry nast\u0119puje po miesi\u0105cu, w kt\u00f3rym mia\u0142a miejsce sprzeda\u017c. Warto jednak pami\u0119ta\u0107, \u017ce istniej\u0105 wyj\u0105tki od tej regu\u0142y przewidziane w ustawie.<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Dodatkowo, zgodnie z art. 106b ust. 3 ustawy o VAT, masz obowi\u0105zek wystawi\u0107 faktur\u0119 tak\u017ce wtedy, gdy nabywca towaru lub us\u0142ugi zg\u0142osi takie \u017c\u0105danie. Warunkiem jest, aby zg\u0142oszenie to nast\u0105pi\u0142o w terminie 3 miesi\u0119cy od ko\u0144ca miesi\u0105ca, w kt\u00f3rym dostarczono towar, wykonano us\u0142ug\u0119 lub otrzymano ca\u0142o\u015b\u0107 lub cz\u0119\u015b\u0107 zap\u0142aty.<\/span><br \/><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Podsumowuj\u0105c, przedsi\u0119biorcy zwolnieni z VAT musz\u0105 pami\u0119ta\u0107 o obowi\u0105zkach zwi\u0105zanych z wystawianiem faktur, nawet je\u015bli ich dzia\u0142alno\u015b\u0107 nie jest obj\u0119ta tym podatkiem. Faktury bez VAT, cho\u0107 prostsze od standardowych faktur VAT, musz\u0105 spe\u0142nia\u0107 okre\u015blone wymogi formalne, aby by\u0142y zgodne z przepisami.<\/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-c515ac7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c515ac7\" 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-a31b4e1\" data-id=\"a31b4e1\" 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-cb062e5 elementor-widget elementor-widget-text-editor\" data-id=\"cb062e5\" 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;\">Agnieszka Fida<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Publikacja: 14.06.2024 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-4576841 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4576841\" 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Podatnicy zwolnieni z VAT cz\u0119sto maj\u0105 w\u0105tpliwo\u015bci dotycz\u0105ce prawid\u0142owego wystawiania faktur, dlatego w&#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":[749,750,751,752,753,754,755],"class_list":["post-14890","post","type-post","status-publish","format-standard","hentry","category-ksiegowosc-fakturowanie","tag-faktury-bez-vat","tag-faktury-bez-vat-kto-moze-wystawic","tag-faktura-podatnika-zwolnionego-z-vat","tag-faktura-bez-vat-jak-wystawic","tag-nievatowcy","tag-faktura-bez-vat-dla-vatowca","tag-jak-zaksiegowac-fakture-bez-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Faktury bez VAT - czym s\u0105 i kto mo\u017ce je wystawi\u0107? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Jak wystawi\u0107 faktury bez VAT? 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