{"id":15025,"date":"2024-06-26T13:27:35","date_gmt":"2024-06-26T11:27:35","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=15025"},"modified":"2025-11-21T07:49:02","modified_gmt":"2025-11-21T06:49:02","slug":"wezwanie-do-zaplaty-czyli-co-zrobic-jesli-kontrahent-nie-zaplacil-za-fakture","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wezwanie-do-zaplaty-niezap%C5%82acona-faktura","title":{"rendered":"Wezwanie do zap\u0142aty &#8211; niezap\u0142acona faktura"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15025\" class=\"elementor elementor-15025\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea1e0a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea1e0a9\" 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-e15b850\" data-id=\"e15b850\" 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-19e2ec3 elementor-widget elementor-widget-text-editor\" data-id=\"19e2ec3\" 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;\">Wezwanie do zap\u0142aty to dokument, w kt\u00f3rym wierzyciel wzywa d\u0142u\u017cnika do uregulowania okre\u015blonej kwoty, jak\u0105 wskazano w tre\u015bci pisma. Jak wskazuj\u0105 przyk\u0142ady z otaczaj\u0105cej nas rzeczywisto\u015bci, prowadzenie dzia\u0142alno\u015bci gospodarczej mo\u017ce by\u0107 wyzwaniem. Przy czym pozyskanie klienta nie zawsze zapewnia sukces na rynku. Czasem jest to dopiero pocz\u0105tek d\u0142ugiej, kr\u0119tej drogi do odzyskania nale\u017cno\u015bci. Cz\u0119stym problemem przedsi\u0119biorc\u00f3w jest bowiem <strong>brak zap\u0142aty za wystawione faktury<\/strong>.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Co zrobi\u0107, gdy kontrahent nie op\u0142aci\u0142 faktury<\/strong>? <strong>Odzyskanie nale\u017cno\u015bci<\/strong> nie jest niczym prostym \u2026 ale mo\u017cna zrealizowa\u0107 ten cel. W jaki spos\u00f3b? Za chwil\u0119 Ci o tym napiszemy!<\/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-66de0c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66de0c3\" 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-8f1ec02\" data-id=\"8f1ec02\" 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-e450543 elementor-widget elementor-widget-heading\" data-id=\"e450543\" 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\">Wezwanie do zap\u0142aty - przypomnij o fakturze, zanim rozpoczniesz windykacj\u0119!<\/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-3f11b67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f11b67\" 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-060741b\" data-id=\"060741b\" 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-25ddf6c elementor-widget elementor-widget-text-editor\" data-id=\"25ddf6c\" 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;\">Zanim jeszcze zaczniesz prowadzi\u0107 prace w zakresie windykacji, zastan\u00f3w si\u0119, czy dobrym rozwi\u0105zaniem jest pogarsza\u0107 relacje z kontrahentem. \u0141atwo bowiem mo\u017cemy sobie wyobrazi\u0107, \u017ce uporczywe domaganie si\u0119 zap\u0142aty od odbiorcy jest w stanie zirytowa\u0107 go. W konsekwencji \u2013 zniech\u0119ci\u0107 do skorzystania z oferty Twojej firmy w przysz\u0142o\u015bci.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc13d6a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc13d6a\" 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-9b34b7b\" data-id=\"9b34b7b\" 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-5a0cb33 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5a0cb33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tA zatem, zanim wy\u015blesz wezwanie do zap\u0142aty, zastan\u00f3w si\u0119 jakie mog\u0105 by\u0107 przyczyny braku p\u0142atno\u015bci. Czy op\u00f3\u017anienienie wynika z takich prozaicznych powod\u00f3w jak cho\u0107by: przeoczenie. A mo\u017ce jest to b\u0142\u0105d pope\u0142niony przez pracownika. Praktyka pokazuje, \u017ce cz\u0119sto wystarczy zadzwoni\u0107 do kontrahenta i delikatnie przypomnie\u0107 mu o przeterminowanej fakturze. Jedna rozmowa w serdecznej atmosferze mo\u017ce przynie\u015b\u0107 wi\u0119cej korzy\u015bci ni\u017c natarczywa wysy\u0142ka wezwa\u0144.\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-b6318f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6318f4\" 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-1ab5e46\" data-id=\"1ab5e46\" 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-f6e3472 elementor-widget elementor-widget-text-editor\" data-id=\"f6e3472\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jak ju\u017c wspomnieli\u015bmy, cz\u0119sto op\u00f3\u017anienie w p\u0142atno\u015bci wynika z przeoczenia i b\u0142\u0119du pracownika lub ksi\u0119gowej. Kiedy op\u00f3\u017anienie w p\u0142atno\u015bci nie jest du\u017ce, mo\u017cna kontrahentowi\u00a0<strong>przypomnie\u0107 si\u0119 mailowo lub telefonicznie<\/strong>. A co zrobi\u0107, gdy takie wezwanie pozostaje bez odpowiedzi? Wysy\u0142a si\u0119 na og\u00f3\u0142 <strong>przeds\u0105dowe wezwanie do zap\u0142aty d\u0142ugu<\/strong>. Do listu warto do\u0142\u0105czy\u0107 faktur\u0119, kt\u00f3rej dana sprawa dotyczy.<\/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-6ea9a8b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ea9a8b\" 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-b77f61e\" data-id=\"b77f61e\" 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-f8cfaa5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f8cfaa5\" 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-handshake\"><\/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\tWezwanie do zap\u0142aty - warto pami\u0119ta\u0107!\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\tMo\u017ce okaza\u0107 si\u0119, \u017ce nieop\u0142acenie faktury nie wynika ze z\u0142ej woli kontrahenta czy gro\u017c\u0105cej mu upad\u0142o\u015bci. Nierzadko okazuje si\u0119, \u017ce pow\u00f3d jest tak prozaiczny. Mo\u017ce to by\u0107 dostarczenie faktury dopiero po kilku\/kilkunastu dniach w zwi\u0105zku z op\u00f3\u017anieniami na poczcie. Do\u015b\u0107 powszechn\u0105 przyczyn\u0105 jest trafienie wiadomo\u015bci mailowej do folderu SPAM.\nZdecydowanie nie s\u0105 to powody, dla kt\u00f3rych powinni\u015bmy psu\u0107 sobie relacje ze sta\u0142ym klientem. Albo te\u017c niedawno pozyskanym kontrahentem!\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-57e5df3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57e5df3\" 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-085c8ef\" data-id=\"085c8ef\" 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-62c18d7 elementor-widget elementor-widget-heading\" data-id=\"62c18d7\" 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\">Wezwanie do zap\u0142aty przeds\u0105dowe<\/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-12a3cd8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12a3cd8\" 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-c08b2d9\" data-id=\"c08b2d9\" 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-f4a0681 elementor-widget elementor-widget-text-editor\" data-id=\"f4a0681\" 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;\">Jednym z podstawowych dzia\u0142a\u0144, jakie mo\u017cna zrobi\u0107 w ramach windykacji, jest <strong>przeds\u0105dowe<\/strong> <strong>wezwanie do zap\u0142aty. <\/strong>Z\u00a0ostrze\u017ceniem, \u017ce nieuregulowanie p\u0142atno\u015bci z tytu\u0142u faktury (lub faktur) mo\u017ce sko\u0144czy\u0107 si\u0119 wpisaniem przez wierzyciela na list\u0119 d\u0142u\u017cnik\u00f3w w BIG (Biurze Informacji Gospodarczej) Info Monitor.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Wysy\u0142ka wezwania do zap\u0142aty<\/strong> jest do\u015b\u0107 skuteczn\u0105 form\u0105 dyscyplinowania d\u0142u\u017cnik\u00f3w. Takie rozwi\u0105zanie zazwyczaj dzia\u0142a na nich mobilizuj\u0105co. D\u0142u\u017cnik, kt\u00f3ry zalega kilku kontrahentom z zap\u0142at\u0105, zapewne w pierwszej kolejno\u015bci zap\u0142aci za te faktury, w przypadku kt\u00f3rych zw\u0142oka mo\u017ce sko\u0144czy\u0107 si\u0119 nieprzyjemnymi konsekwencjami w postaci wpisu do rejestru d\u0142u\u017cnik\u00f3w.<\/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-5702df3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5702df3\" 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-f8a9f9f\" data-id=\"f8a9f9f\" 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-5988ba7 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5988ba7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWezwanie do zap\u0142aty dzia\u0142a mobilizuj\u0105co na kontrahent\u00f3w. Ci ostatni widz\u0105 w\u00f3wczas, \u017ce wierzyciel jest gotowy wst\u0105pi\u0107 na drog\u0119 s\u0105dow\u0105. A wszystko, by odzyska\u0107 nale\u017cne mu \u015brodki.\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-6585109 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6585109\" 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-1e7ede6\" data-id=\"1e7ede6\" 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-4837851 elementor-widget elementor-widget-text-editor\" data-id=\"4837851\" 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;\">Przepisy prawa nie zawieraj\u0105 r\u00f3wnie\u017c informacji, jak takie <strong>wezwanie do zap\u0142aty<\/strong> powinno wygl\u0105da\u0107. Inaczej jest np. w przypadku faktur \u2013 ustawa o VAT przedstawia list\u0119 element\u00f3w, kt\u00f3re taka faktura musi zawiera\u0107. Co wi\u0119cej, w regulacjach prawnych nie okre\u015blono r\u00f3wnie\u017c terminu, w jakim powinno wys\u0142a\u0107 si\u0119 takie <strong>wezwanie do d\u0142u\u017cnika<\/strong>.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Prawid\u0142owo sporz\u0105dzone <strong>wezwanie do zap\u0142aty<\/strong> to dokument, kt\u00f3ry powinien jednak zawiera\u0107 m.in. takie informacje jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">okre\u015blenie wysoko\u015bci zaleg\u0142ej p\u0142atno\u015bci wraz z okre\u015bleniem, ile wynosz\u0105 odsetki,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wskazanie, w jakim terminie d\u0142u\u017cnik powinien wywi\u0105za\u0107 si\u0119 z danego zobowi\u0105zania,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">okre\u015blenie sposobu, w jaki pieni\u0105dze maj\u0105 zosta\u0107 przekazane wierzycielowi (zwykle odbywa si\u0119 to za pomoc\u0105 tradycyjnego przelewu na rachunek bankowy),<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">przedstawienie konsekwencji, jakie mog\u0105 nast\u0105pi\u0107 w przypadku braku zap\u0142aty ze strony d\u0142u\u017cnika (zwykle jest to po prostu skierowanie sprawy na drog\u0119 s\u0105dow\u0105).<\/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-95b4cda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95b4cda\" 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-e80855c\" data-id=\"e80855c\" 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-64e0350 elementor-widget elementor-widget-text-editor\" data-id=\"64e0350\" 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><strong><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dlaczego wystawia si\u0119 wezwanie do zap\u0142aty?<\/span><\/strong><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">To proste \u2013 celem takiego wezwania jest polubowne rozwi\u0105zanie sprawy z zalegaj\u0105cym z zap\u0142at\u0105 d\u0142u\u017cnikiem. Polubowne &#8211; czyli bez udzia\u0142u s\u0105du (przeds\u0105dowe). <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tak rozumiane wezwanie do zap\u0142aty jest w zasadzie najprostszym sposobem dochodzenia d\u0142ugu. I co warto podkre\u015bli\u0107 &#8211; jednocze\u015bnie do\u015b\u0107 skutecznym.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wezwanie do zap\u0142aty mo\u017cna wys\u0142a\u0107 do kontrahenta ju\u017c w pierwszym dniu nast\u0119puj\u0105cym po wcze\u015bniej ustalonym terminie zap\u0142aty. O takiej p\u0142atno\u015bci\/fakturze m\u00f3wi si\u0119, \u017ce jest ona przeterminowana.<\/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-b707511 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b707511\" 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-efe7a22\" data-id=\"efe7a22\" 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-5ec61a9 elementor-widget elementor-widget-heading\" data-id=\"5ec61a9\" 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\">Rozstrzygni\u0119cie problemu na sali s\u0105dowej<\/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-1396c0e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1396c0e\" 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-a3899d1\" data-id=\"a3899d1\" 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-d2b40ba elementor-widget elementor-widget-text-editor\" data-id=\"d2b40ba\" 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;\">Niestety, nierzadko okazuje si\u0119, \u017ce nawet przeds\u0105dowe <strong>wezwanie do zap\u0142aty<\/strong> mo\u017ce nie przynie\u015b\u0107 oczekiwanego rezultatu. Ostatecznie, w niekt\u00f3rych przypadkach sprawa trafia <strong>do s\u0105du<\/strong>, gdzie przedsi\u0119biorca walczy o nale\u017cne mu pieni\u0105dze.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nowoczesne technologie cyfrowe rewolucjonizuj\u0105 r\u00f3\u017cne aspekty funkcjonowania przedsi\u0119biorstw, w tym np. prowadzenie ksi\u0119gowo\u015bci czy wystawianie faktur. Nie inaczej wygl\u0105da sytuacja, je\u015bli chodzi o skuteczn\u0105 windykacj\u0119 nale\u017cno\u015bci. Okazuje si\u0119 bowiem, \u017ce <strong>wierzyciele<\/strong> mog\u0105 skorzysta\u0107 z us\u0142ug elektronicznych w postaci <strong>e-s\u0105du<\/strong>. Na tym portalu wystarczy opisa\u0107 dowody (co wa\u017cne, nie trzeba ich nawet do\u0142\u0105cza\u0107).<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W takiej sytuacji wysy\u0142any jest drog\u0105 pocztow\u0105 <strong>nakaz zap\u0142aty<\/strong>, w kt\u00f3rym informuje si\u0119 d\u0142u\u017cnika, \u017ce ma on czterna\u015bcie dni na uregulowanie zaleg\u0142ych nale\u017cno\u015bci. W sytuacji, gdy p\u0142atno\u015b\u0107 nie zostanie zrealizowana, wierzyciel otrzymuje tzw. klauzul\u0119 wykonalno\u015bci, co oznacza, \u017ce mo\u017ce zwr\u00f3ci\u0107 si\u0119 on do komornika o przeprowadzenie egzekucji d\u0142ugu z maj\u0105tku nierzetelnego d\u0142u\u017cnika.<\/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-5192690 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5192690\" 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-d96f87a\" data-id=\"d96f87a\" 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-ef5fa6d elementor-widget elementor-widget-heading\" data-id=\"ef5fa6d\" 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\">Co zrobi\u0107, zanim kontrahent zap\u0142aci za faktur\u0119?<\/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-344f89e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"344f89e\" 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-32b0d65\" data-id=\"32b0d65\" 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-8274845 elementor-widget elementor-widget-text-editor\" data-id=\"8274845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Wezwanie do zap\u0142aty <\/strong>czy wst\u0105pienie na drog\u0119 s\u0105dow\u0105 to dzia\u0142ania, kt\u00f3re powinny pom\u00f3c w odzyskaniu nale\u017cnej p\u0142atno\u015bci od kontrahenta. Zanim jednak si\u0119 to stanie, trzeba mie\u0107 na uwadze, \u017ce <strong>brak zap\u0142aty<\/strong> mo\u017ce spowodowa\u0107 trudno\u015bci u samego wierzyciela. W ekonomii okre\u015bla si\u0119 tak\u0105 sytuacj\u0119 jako zator p\u0142atniczy. Oznacza to, \u017ce d\u0142u\u017cnicy nie s\u0105 w stanie \u2013 z r\u00f3\u017cnych powod\u00f3w \u2013 op\u0142aci\u0107 faktur. Przy czym ich wierzyciele sami zaczynaj\u0105 mie\u0107 przez to trudno\u015bci w uregulowaniu w\u0142asnych zobowi\u0105za\u0144.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Cho\u0107 trudno to sobie wyobrazi\u0107, w rzeczywisto\u015bci mo\u017ce doj\u015b\u0107 do takiej sytuacji, w kt\u00f3rej dane przedsi\u0119biorstwo:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">systematycznie zwi\u0119ksza sprzeda\u017c, ale kontrahenci oci\u0105gaj\u0105 si\u0119 z zap\u0142at\u0105,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">pogarsza si\u0119 p\u0142ynno\u015b\u0107 finansowa firmy. Dlaczego? Poniewa\u017c trzeba op\u0142aci\u0107 przedstawicieli handlowych\/doradc\u00f3w ds. sprzeda\u017cy i zam\u00f3wi\u0107 towar. Jednocze\u015bnie pieni\u0105dze z tytu\u0142u dotychczasowej sprzeda\u017cy nie sp\u0142ywaj\u0105. Albo te\u017c sp\u0142ywaj\u0105, ale w niewystarczaj\u0105cej ilo\u015bci.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Aby temu zaradzi\u0107, mo\u017cna zdecydowa\u0107 si\u0119 np. na takie sposoby finansowania jak:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Faktoring<\/strong> \u2013 faktor (instytucja finansowa, w tym tak\u017ce bank) spieni\u0119\u017ca nieop\u0142acon\u0105 faktur\u0119 przekazan\u0105 mu przez faktoranta. Dzi\u0119ki temu firma korzystaj\u0105ca z faktoringu mo\u017ce bez zb\u0119dnej zw\u0142oki pozyska\u0107 niezb\u0119dne \u015brodki. I co wa\u017cne &#8211; czasem nawet w ci\u0105gu jednego dnia roboczego. Rzecz jasna &#8230; pomniejszone o prowizje nale\u017cne faktorowi. Nast\u0119pnie, w zale\u017cno\u015bci od rodzaju zawartej umowy, faktor oczekuje zap\u0142aty od d\u0142u\u017cnika lub od samego faktoranta.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Kredyt obrotowy<\/strong> \u2013 takie rozwi\u0105zanie mo\u017cemy por\u00f3wna\u0107 do karty kredytowej. Takiej, z jakiej korzystaj\u0105 na co dzie\u0144 tysi\u0105ce os\u00f3b prywatnych. Przedsi\u0119biorca pozwala w przypadku problem\u00f3w z p\u0142ynno\u015bci\u0105 skorzysta\u0107 ze \u015brodk\u00f3w do okre\u015blonej wysoko\u015bci bez czasoch\u0142onnych procedur. Takich, jakie zwykle wi\u0105\u017c\u0105 si\u0119 z pozyskaniem kredytu bankowego.<\/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-3519095 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3519095\" 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-697f003\" data-id=\"697f003\" 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-eb7a382 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"eb7a382\" 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-star\"><\/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\tZanim jako przedsi\u0119biorca zdecydujesz si\u0119 na takie rozwi\u0105zania jak np. faktoring czy kredyt obrotowy w banku, dok\u0142adnie zapoznaj si\u0119 z warunkami umowy przed\u0142o\u017conymi Ci przez bank\/instytucj\u0119 finansow\u0105.\nDlaczego? To proste: poniewa\u017c opr\u00f3cz op\u0142at musisz by\u0107 gotowy na to, \u017ce w niekt\u00f3rych sytuacjach otrzymanie wsparcia oka\u017ce si\u0119 niemo\u017cliwe. Dotyczy to np. faktoringu, kt\u00f3ry zwykle mo\u017cna stosowa\u0107 w przypadku faktur NIEOP\u0141ACONYCH, ale jednocze\u015bnie NIEPRZETERMINOWANYCH.\n\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-f9db478 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9db478\" 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-130cd75\" data-id=\"130cd75\" 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-9888de5 elementor-widget elementor-widget-heading\" data-id=\"9888de5\" 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 monitorowa\u0107 sp\u0142at\u0119 nale\u017cno\u015bci w firmie? <\/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-ee9f0d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee9f0d7\" 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-856a834\" data-id=\"856a834\" 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-514472f elementor-widget elementor-widget-text-editor\" data-id=\"514472f\" 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;\">Nie jest \u0142atwo terminowo \u015bci\u0105ga\u0107 <strong>nale\u017cno\u015bci od odbiorc\u00f3w<\/strong>. Rzecz jasna, taki stan rzeczy nie oznacza jeszcze, \u017ce jest to niemo\u017cliwe. Wr\u0119cz przeciwnie \u2013 osi\u0105gni\u0119cie tego celu jest u\u0142atwione dzi\u0119ki programom komputerowym. Zamiast \u017cmudnego zapisywania i obliczania dat zap\u0142aty na kartce czy nawet w arkuszu kalkulacyjnym, mo\u017cna zautomatyzowa\u0107 najbardziej powtarzalne dzia\u0142ania. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dzi\u0119ki funkcjonalno\u015bciom, jakie oferuje <a href=\"https:\/\/www.ksiega-podatkowa.pl\/dla-firm\/start?ref=art-akademia-skp\" target=\"_blank\" rel=\"noopener\"><strong>program <\/strong><strong>SKP\u00ae Formsoft dla Firm <\/strong><\/a><\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>, <\/strong>przedsi\u0119biorca jest w stanie skupi\u0107 si\u0119 na prowadzeniu ustale\u0144 z kontrahentami. Podczas, gdy przetwarzanie danych odbywa si\u0119 z pomoc\u0105 programu. Takie praktyczne rozwi\u0105zania to: np. kontrola ulgi za z\u0142e d\u0142ugi. Kolejne to: stosowanie zestawu znak\u00f3w graficznych pojawiaj\u0105cych si\u0119 w kolumnie &#8222;R&#8221; w zak\u0142adce Ksi\u0119gowanie i <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dziennik Zapis\u00f3w. Informuj\u0105 one, na jakim etapie jest rozliczenie dokument\u00f3w.<\/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-1b0c8ed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b0c8ed\" 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-842128d\" data-id=\"842128d\" 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-1c29203 elementor-widget elementor-widget-text-editor\" data-id=\"1c29203\" 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;\">Emil Zelma<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Specjalista ds. ksi\u0119gowo\u015bci i controllingu<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Publikacja: 26.06.2024 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-0cb8a3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cb8a3e\" 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-c62e139\" data-id=\"c62e139\" 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-d425755 elementor-widget elementor-widget-image\" data-id=\"d425755\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=porady-eksperta\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"829\" height=\"124\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1.png\" class=\"attachment-full size-full wp-image-13605\" 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