{"id":19465,"date":"2025-04-29T13:20:46","date_gmt":"2025-04-29T11:20:46","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=19465"},"modified":"2026-03-17T09:36:40","modified_gmt":"2026-03-17T08:36:40","slug":"od-kiedy-ksef-bedzie-obowiazkowy-aktualne-terminy-i-harmonogram","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/od-kiedy-ksef-bedzie-obowiazkowy-aktualne-terminy-i-harmonogram","title":{"rendered":"Od kiedy KSeF b\u0119dzie obowi\u0105zkowy? Aktualne terminy i harmonogram\u200b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19465\" class=\"elementor elementor-19465\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-274dbcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"274dbcb\" 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-ea1b5bc\" data-id=\"ea1b5bc\" 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-9fa51be elementor-widget elementor-widget-text-editor\" data-id=\"9fa51be\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Krajowy System e-Faktur (KSeF)<\/strong> to platforma elektroniczna stworzona przez Ministerstwo Finans\u00f3w, umo\u017cliwiaj\u0105ca wystawianie, odbieranie i przechowywanie faktur w formie ustrukturyzowanej. Wprowadzenie obowi\u0105zkowego korzystania z KSeF zosta\u0142o przesuni\u0119te i b\u0119dzie realizowane etapami:\u200b\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-3d5d853 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d5d853\" 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-d94d37c\" data-id=\"d94d37c\" 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-60a6056 elementor-widget elementor-widget-heading\" data-id=\"60a6056\" 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\">Etap I \u2013 od 1 lutego 2026 r. <\/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-de26e95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de26e95\" 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-3181946\" data-id=\"3181946\" 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-a2267cf elementor-widget elementor-widget-text-editor\" data-id=\"a2267cf\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Obowi\u0105zek korzystania z KSeF obejmie przedsi\u0119biorc\u00f3w, kt\u00f3rych warto\u015b\u0107 sprzeda\u017cy (wraz z kwot\u0105 podatku) przekroczy\u0142a w 2024 roku 200 mln z\u0142.<\/strong> Dotyczy to g\u0142\u00f3wnie du\u017cych podmiot\u00f3w gospodarczych, kt\u00f3re b\u0119d\u0105 zobowi\u0105zane do wystawiania faktur wy\u0142\u0105cznie za po\u015brednictwem KSeF.\u200b\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-ab8e922 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab8e922\" 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-3ef3bc7\" data-id=\"3ef3bc7\" 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-b759307 elementor-widget elementor-widget-heading\" data-id=\"b759307\" 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\">Etap II \u2013 od 1 kwietnia 2026 r. <\/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-8d03113 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d03113\" 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-2652a30\" data-id=\"2652a30\" 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-2d38010 elementor-widget elementor-widget-text-editor\" data-id=\"2d38010\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Pozostali przedsi\u0119biorcy, w tym mikro, ma\u0142e i \u015brednie firmy, b\u0119d\u0105 zobowi\u0105zani do korzystania z KSeF od 1 kwietnia 2026 roku.<\/strong> Obowi\u0105zek ten obejmie zar\u00f3wno czynnych podatnik\u00f3w VAT, jak i przedsi\u0119biorc\u00f3w korzystaj\u0105cych ze zwolnienia z VAT, kt\u00f3re b\u0119d\u0105 musia\u0142y dostosowa\u0107 swoje systemy ksi\u0119gowe do nowych wymaga\u0144.\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-249567b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"249567b\" 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-7ce5552\" data-id=\"7ce5552\" 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-f5f0c5c elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f5f0c5c\" 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-calendar-times\"><\/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\tWy\u0142\u0105czenia i wyj\u0105tki: \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\tFaktury VAT RR dokumentuj\u0105ce nabycie produkt\u00f3w rolnych od rolnik\u00f3w rycza\u0142towych nie b\u0119d\u0105 obj\u0119te obowi\u0105zkiem wystawiania w KSeF. Od 1 kwietnia 2026 r. mo\u017cliwo\u015b\u0107 wystawiania ich w systemie b\u0119dzie dobrowolna. \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-9c94c5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c94c5b\" 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-154dc14\" data-id=\"154dc14\" 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-0c064f6 elementor-widget elementor-widget-heading\" data-id=\"0c064f6\" 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\">Wersja testowa  <\/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-8d57ca3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d57ca3\" 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-0b12d0e\" data-id=\"0b12d0e\" 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-ebf0626 elementor-widget elementor-widget-text-editor\" data-id=\"ebf0626\" 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-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ministerstwo Finans\u00f3w udost\u0119pni\u0142o ju\u017c wersj\u0119 testow\u0105 KSeF 2.0.<\/strong> Dzi\u0119ki temu firmy mog\u0105 wcze\u015bniej przygotowa\u0107 si\u0119 na wdro\u017cenie nowego systemu oraz przetestowa\u0107 swoje oprogramowanie ksi\u0119gowe.<\/span> <\/span><\/p>\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-6ca5ab7 elementor-widget elementor-widget-image\" data-id=\"6ca5ab7\" 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\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-728d408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"728d408\" 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-2d144d3\" data-id=\"2d144d3\" 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-72124e3 elementor-widget elementor-widget-heading\" data-id=\"72124e3\" 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 powinni zrobi\u0107 przedsi\u0119biorcy ju\u017c teraz? <\/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-d80c378 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d80c378\" 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-e0b4eb9\" data-id=\"e0b4eb9\" 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-f4d374e elementor-widget elementor-widget-text-editor\" data-id=\"f4d374e\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Ju\u017c teraz warto przeprowadzi\u0107 szczeg\u00f3\u0142owy audyt wykorzystywanych system\u00f3w do fakturowania oraz ustali\u0107, czy obecne oprogramowanie jest zgodne z wymogami KSeF.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku stwierdzenia niezgodno\u015bci nale\u017cy zaplanowa\u0107 odpowiednie dzia\u0142ania \u2013 np. aktualizacj\u0119 systemu ksi\u0119gowego lub wyb\u00f3r nowego rozwi\u0105zania spe\u0142niaj\u0105cego wymogi Ministerstwa Finans\u00f3w.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zalecane jest tak\u017ce przeszkolenie pracownik\u00f3w, kt\u00f3rzy b\u0119d\u0105 obs\u0142ugiwa\u0107 system, oraz poinformowanie kontrahent\u00f3w o planowanych zmianach, aby unikn\u0105\u0107 problem\u00f3w z wystawianiem i odbieraniem faktur po wdro\u017ceniu KSeF.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Dzi\u0119ki wcze\u015bniejszemu rozpocz\u0119ciu przygotowa\u0144 przedsi\u0119biorcy mog\u0105 unikn\u0105\u0107 niepotrzebnego stresu oraz b\u0142\u0119d\u00f3w, kt\u00f3re mog\u0105 pojawi\u0107 si\u0119 podczas obowi\u0105zkowego wdra\u017cania systemu e-faktur.<\/span> <\/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-1227ee1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1227ee1\" 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-b5ae718\" data-id=\"b5ae718\" 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-1e1eef1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1e1eef1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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-d79a348 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d79a348\" 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-5df7cc8\" data-id=\"5df7cc8\" 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-5c4cf66 elementor-widget elementor-widget-text-editor\" data-id=\"5c4cf66\" 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;\">Autor: Agnieszka Fida<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">specjalista ds. ksi\u0119gowo\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-6a7b9d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a7b9d8\" 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-43f2bb2\" data-id=\"43f2bb2\" 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-93c460c elementor-widget elementor-widget-heading\" data-id=\"93c460c\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h3>\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-1fc38ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fc38ac\" 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-8194e3d\" data-id=\"8194e3d\" 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-b2c3951 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b2c3951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zwolnienie-z-ksef-kto-nie-musi-z-niego-korzystac-wyjatki-i-sytuacje-szczegolne\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Zwolnienie z KSeF \u2013 kto nie musi z niego korzysta\u0107? Wyj\u0105tki i sytuacje szczeg\u00f3lne  <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ksef-w-firmie-krok-po-kroku-obowiazki-przedsiebiorcy\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">KSeF w firmie krok po kroku \u2013 obowi\u0105zki przedsi\u0119biorcy <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/obowiazki-biura-rachunkowego-ksef\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Obowi\u0105zki biura rachunkowego w kontek\u015bcie KSeF <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/od-kiedy-ksef-bedzie-obowiazkowy-aktualne-terminy-i-harmonogram'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fod-kiedy-ksef-bedzie-obowiazkowy-aktualne-terminy-i-harmonogram\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" 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