{"id":20595,"date":"2025-10-21T08:42:21","date_gmt":"2025-10-21T06:42:21","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=20595"},"modified":"2026-07-15T13:29:49","modified_gmt":"2026-07-15T11:29:49","slug":"import-towarow-w-skp-formsoft","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/import-towarow-w-skp-formsoft","title":{"rendered":"Import Towar\u00f3w w programie Formsoft SKP<sup>\u00ae<\/sup>"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20595\" class=\"elementor elementor-20595\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54e5499 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54e5499\" 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-0455a63\" data-id=\"0455a63\" 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-151fd07 elementor-widget elementor-widget-text-editor\" data-id=\"151fd07\" 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;\">Zgodnie z ustaw\u0105 o podatku VAT <b>import towar\u00f3w<\/b> jest to przyw\u00f3z towar\u00f3w z terytorium pa\u0144stwa trzeciego (spoza UE) na terytorium Unii Europejskiej.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Mo\u017cna wyr\u00f3\u017cni\u0107 <b>dwie procedury<\/b> rozliczenia importu towar\u00f3w:\u00a0<\/span><\/p><p><strong><span class=\"TextRun SCXW120330594 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW120330594 BCX8\">1. Procedura Standardowa<\/span><\/span><\/strong><span class=\"TextRun SCXW120330594 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW120330594 BCX8\"> &#8211; obejmuje i<\/span><span class=\"NormalTextRun SCXW120330594 BCX8\">mport towar\u00f3w wraz z odpraw\u0105 celn\u0105 (VAT p\u0142acony w urz\u0119dzie celnym)<\/span><span class=\"NormalTextRun SCXW120330594 BCX8\">:<\/span><\/span><span class=\"EOP SCXW120330594 BCX8\" data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\" data-contrast=\"auto\">Ksi\u0119gowanie zakupu towaru tylko do KPIR netto<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\" data-contrast=\"auto\">Ksi\u0119gowanie podatku VAT naliczonego przez urz\u0105d celny<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\" data-contrast=\"auto\">Ksi\u0119gowanie c\u0142a<\/span><span data-contrast=\"auto\"><br \/><\/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-7cc331c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cc331c\" 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-17434dc\" data-id=\"17434dc\" 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-2cda19e elementor-widget elementor-widget-text-editor\" data-id=\"2cda19e\" 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;\"><b>2. Procedura Uproszczona<\/b> &#8211; obejmuje import towar\u00f3w rozliczany wg art.\u202f33a ustawy o VAT (VAT odliczany tylko w JPK, bez p\u0142acenia na granicy).<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Poni\u017cej znajdziesz szczeg\u00f3\u0142owe wyja\u015bnienie, <strong>jak w programie SKP\u00ae Formsoft rozliczy\u0107 import towar\u00f3w<\/strong> rozliczany wed\u0142ug wariantu standardowego oraz zgodnie z art. 33a ustawy o VAT (czyli tzw. <strong>uproszczona procedura rozliczenia VAT od importu<\/strong> w deklaracji zamiast w zg\u0142oszeniu celnym).\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-72ef1ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72ef1ff\" 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-14615fd\" data-id=\"14615fd\" 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-5964d5c elementor-widget elementor-widget-heading\" data-id=\"5964d5c\" 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\">Ksi\u0119gowanie importu towar\u00f3w w programie SKP\u00ae Formsoft. Standardowa odprawa celna vs. art. 33a <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a68f400 elementor-widget elementor-widget-spacer\" data-id=\"a68f400\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ca5e7a elementor-widget elementor-widget-heading\" data-id=\"6ca5e7a\" 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\">Import towar\u00f3w - standardowa odprawa celna (VAT p\u0142acony w urz\u0119dzie celnym)\u00a0\u00a0<\/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-55b2f23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55b2f23\" 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-25e6d8c\" data-id=\"25e6d8c\" 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-133314a elementor-widget elementor-widget-text-editor\" data-id=\"133314a\" 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>Kroki w SKP\u00ae Formsoft:<\/strong><\/span><\/p><ol style=\"list-style-type: lower-alpha;\"><li aria-setsize=\"-1\" data-leveltext=\"%1)\" data-font=\"\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,4],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Zakup towaru do KPIR\u00a0<\/span><\/strong><\/li><li aria-setsize=\"-1\" data-leveltext=\"%1)\" data-font=\"\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,4],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Ksi\u0119gowanie VATu z dokumentu odprawy celnej (PZC \/ SAD)\u00a0 &#8211; uj\u0105\u0107 tylko do rejestru vat\u00a0\u00a0<\/span><\/strong><\/li><\/ol><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span class=\"TextRun SCXW57153898 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW57153898 BCX8\">Krok a i b mo\u017cna wykaza\u0107 w jednym ksi\u0119gowaniu:<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW57153898 BCX8\"><span class=\"SCXW57153898 BCX8\"> d<\/span><\/span><span class=\"TextRun SCXW57153898 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW57153898 BCX8\">o <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW57153898 BCX8\">KPiR<\/span><span class=\"NormalTextRun SCXW57153898 BCX8\"> wprowadzi\u0107 warto\u015b\u0107 netto z faktury + koszt transportu i c\u0142a (bez VAT), a do <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW57153898 BCX8\">vatu<\/span><span class=\"NormalTextRun SCXW57153898 BCX8\"> wykaza\u0107 kwoty VAT z dokumentu odprawy celnej. Oznaczy\u0107 procedur\u0119 IMP:<\/span><\/span><span class=\"EOP SCXW57153898 BCX8\" data-ccp-props=\"{&quot;335559685&quot;:0}\">\u00a0<\/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-0ee3ae5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ee3ae5\" 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-dd05681\" data-id=\"dd05681\" 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-b645de7 elementor-widget elementor-widget-text-editor\" data-id=\"b645de7\" 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 data-contrast=\"auto\">faktur\u0119 od kontrahenta zagranicznego uj\u0105\u0107 w Koszty -&gt; ksi\u0119gowanie -&gt; wybra\u0107 Konto kosztowe (zakup towar\u00f3w)<\/span><span data-ccp-props=\"{&quot;335559685&quot;:360}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">Kolumna KPiR: Zakup towar\u00f3w handlowych i materia\u0142\u00f3w (10) wpisa\u0107 warto\u015b\u0107 netto zakupu + koszt transportu i c\u0142a <\/span><span data-ccp-props=\"{&quot;335559685&quot;:360}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">\u00a0Kwot\u0119 faktury przeliczy\u0107 na PLN wg kursu NBP z dnia poprzedzaj\u0105cego dat\u0119 faktury<\/span><\/li><li><b><span data-contrast=\"auto\">VAT z dokumentu odprawy celnej (PZC \/ SAD)<\/span><\/b><span data-contrast=\"auto\"> w <\/span><span data-contrast=\"auto\">polu vat wpisa\u0107 kwot\u0119 z odprawy celnej (a nie to co przeliczy\u0142 program)<\/span><\/li><li><span data-contrast=\"auto\">Kontrahent: dane sprzedawcy towaru (nie urz\u0119du celnego)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:360,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">w danych do JPK: Zaznaczy\u0107 <strong>procedur\u0119<\/strong> <\/span><b><span data-contrast=\"auto\">IMP<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:360,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/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-7215671 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7215671\" 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-9bf7698\" data-id=\"9bf7698\" 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-8d4300c elementor-widget elementor-widget-text-editor\" data-id=\"8d4300c\" 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;\"><span class=\"TextRun SCXW26348672 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW26348672 BCX8\">c. Ksi\u0119gowanie c\u0142a: Oplata celna<\/span> <span class=\"NormalTextRun SCXW26348672 BCX8\">zgodnie z <\/span><span class=\"NormalTextRun SCXW26348672 BCX8\">dokumentem <\/span><span class=\"NormalTextRun SCXW26348672 BCX8\">PZC<\/span><\/span><span class=\"EOP SCXW26348672 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/span><\/strong><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">zaksi\u0119gowa\u0107 w koszty &#8211; jako dokument typu Dow\u00f3d wewn\u0119trzny, \u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">uj\u0105\u0107 do kolumny 10 KPiR (zakup towar\u00f3w)\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Efekt w ewidencjach i JPK_V7:<\/b>\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">KPiR &#8211; faktura netto + c\u0142o (koszt)\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">VAT zakup\u00f3w &#8211; VAT z PZC (pola w deklaracji JPK_V7 to: P_42\/P_43 i K_42\/K_43)\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">Oznaczenie w JPK: IMP\u00a0<\/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-302e009 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"302e009\" 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-b7839f9\" data-id=\"b7839f9\" 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-d91c23d elementor-widget elementor-widget-heading\" data-id=\"d91c23d\" 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\">Import towar\u00f3w - rozliczenie w procedurze art. 33a<\/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-129c563 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"129c563\" 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-2999c5d\" data-id=\"2999c5d\" 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-97eee24 elementor-widget elementor-widget-text-editor\" data-id=\"97eee24\" 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>Kroki w SKP\u00ae Formsoft:<\/strong><\/span><\/p><ol style=\"list-style-type: lower-alpha;\"><li aria-setsize=\"-1\" data-leveltext=\"%1)\" data-font=\"\" data-listid=\"23\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,4],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Ksi\u0119gowanie zakupu towaru<\/b> &#8211; faktur\u0119 od kontrahenta zagranicznego uj\u0105\u0107 tak samo jak w wariancie standardowym (w Koszty warto\u015b\u0107 netto z faktury-&gt;konto Zakup towar\u00f3w, nie powi\u0105zane z VAT)\u00a0<\/span><\/li><li aria-setsize=\"-1\" data-leveltext=\"%1)\" data-font=\"\" data-listid=\"23\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:1428,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,4],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>\u00a0Ksi\u0119gowanie VAT naliczony i nale\u017cny z importu &#8211; ksi\u0119gowany z PZC.\u00a0<\/b>\u00a0<\/span><\/li><\/ol><p><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0Konto do importu:<b> IT<\/b> &#8211; Typ VAT: 0 &#8211; dostawa, tylko do JPK VAT (nie do KPiR)\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Aby utworzy\u0107 <b>konto Import Towar\u00f3w<\/b> (import z art. 33a) nale\u017cy wej\u015b\u0107 w zak\u0142adk\u0119 Kartoteka -&gt; Plan Kont -&gt; Dodaj NOWE konto:\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"21\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Domy\u015blny Typ VAT &#8211; 0-dostawa\u00a0<\/span><\/li><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"21\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Ujmowa\u0107 w deklaracjach VAT \u2013 jako <b>M -import towar\u00f3w.<\/b>\u00a0<\/span><\/li><\/ul>\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-d4eae17 elementor-widget elementor-widget-image\" data-id=\"d4eae17\" 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=\"509\" height=\"707\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/oznaczenie-konta-do-importu.png\" class=\"attachment-large size-large wp-image-20617\" alt=\"screen z programu SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/oznaczenie-konta-do-importu.png 509w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/oznaczenie-konta-do-importu-216x300.png 216w\" sizes=\"(max-width: 509px) 100vw, 509px\" \/>\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-e823fd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e823fd5\" 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-6323372\" data-id=\"6323372\" 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-daa0f17 elementor-widget elementor-widget-text-editor\" data-id=\"daa0f17\" 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;\">Tak skonfigurowane konto s\u0142u\u017cy do uj\u0119cia <strong>importu towar\u00f3w w procedurze uproszczonej<\/strong><b>. <\/b>Konto dla importu towar\u00f3w pozwoli na prawid\u0142owe jego wykazanie.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Przy procedurze uproszczonej kwot\u0119 podatku naliczonego stanowi kwota podatku nale\u017cnego z tytu\u0142u<strong> importu towar\u00f3w<\/strong> (kwota podatku nale\u017cnego wykazana w deklaracji VAT), zgodnie z art. 86 ust. 2 pkt 5 ustawy o VAT.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3d856a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d856a2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-inner-column elementor-element elementor-element-755fb25\" data-id=\"755fb25\" 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-b2a23a1 elementor-widget elementor-widget-text-editor\" data-id=\"b2a23a1\" 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;\"><span class=\"TextRun SCXW222476242 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW222476242 BCX8\"><strong>Przyk\u0142ad:<\/strong> Dokonano zakupu towaru w procedurze uproszczonej: warto\u015b\u0107 celna towaru netto: 67 000 (wg: kursu celnego: sprzed dnia daty wystawienia dokumentu <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW222476242 BCX8\">pzc<\/span><span class=\"NormalTextRun SCXW222476242 BCX8\">\/sad),<\/span><span class=\"NormalTextRun SCXW222476242 BCX8\">wartosc<\/span><span class=\"NormalTextRun SCXW222476242 BCX8\"> importowa towaru netto (kurs z dnia <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW222476242 BCX8\">poprzedz<\/span><span class=\"NormalTextRun SCXW222476242 BCX8\">. zakup): 66 000 z\u0142, c\u0142o: 1500 <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW222476242 BCX8\">z\u0142,\u00a0 vat<\/span><span class=\"NormalTextRun SCXW222476242 BCX8\"> nale\u017cny od importu: 15755 z\u0142 (warto\u015b\u0107 netto towaru wg kursu celnego + c\u0142o \/ <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW222476242 BCX8\">stawke<\/span><span class=\"NormalTextRun SCXW222476242 BCX8\"> vat: (67000 +1500) *23%<\/span><\/span><span class=\"EOP SCXW222476242 BCX8\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/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\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-c9c460f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9c460f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-bfedd22\" data-id=\"bfedd22\" 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-c665ad1 elementor-widget elementor-widget-heading\" data-id=\"c665ad1\" 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\">Ksi\u0119gowanie w programie SKP\u00ae Formsoft\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45a64bb elementor-widget elementor-widget-text-editor\" data-id=\"45a64bb\" 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;\"><span class=\"TextRun SCXW229641286 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW229641286 BCX8\"><strong>Warto\u015b\u0107 netto i VAT<\/strong>: nale\u017cy przepisa\u0107 z dokumentu PZC, bez dnia wpisu do ksi\u0119gi, <\/span><\/span><strong><span class=\"TextRun SCXW229641286 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW229641286 BCX8\">zaznaczy\u0107 procedur\u0119 IMP (art. 33a) konto kosztowe, sam VAT rozliczamy.<\/span><\/span><\/strong><\/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-723f444 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"723f444\" 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-2b64cc6\" data-id=\"2b64cc6\" 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-899c960 elementor-widget elementor-widget-image\" data-id=\"899c960\" 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=\"640\" height=\"562\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy.png\" class=\"attachment-large size-large wp-image-20618\" alt=\"screen z programu SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy.png 812w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy-300x263.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy-768x674.png 768w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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-223447d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"223447d\" 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-b558dd0\" data-id=\"b558dd0\" 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-d8c18b0 elementor-widget elementor-widget-image\" data-id=\"d8c18b0\" 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=\"640\" height=\"564\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy2.png\" class=\"attachment-large size-large wp-image-20619\" alt=\"screen z programu SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy2.png 805w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy2-300x264.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/dokument-korygujacy2-768x676.png 768w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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<div class=\"elementor-element elementor-element-c3fc5c5 elementor-widget elementor-widget-text-editor\" data-id=\"c3fc5c5\" 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;\"><span class=\"TextRun SCXW76546063 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW76546063 BCX8\"><strong>Uj\u0119cie koszt\u00f3w z faktury importu<\/strong> &#8211; Osobny wpis do <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW76546063 BCX8\">KPiR<\/span><span class=\"NormalTextRun SCXW76546063 BCX8\"> (konto zakupowe, kwota netto) &#8211; VAT tu si\u0119 nie wykazuje.<\/span><\/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-c0eded3 elementor-widget elementor-widget-image\" data-id=\"c0eded3\" 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 loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"567\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-z-importu.png\" class=\"attachment-large size-large wp-image-20620\" alt=\"screen z programu SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-z-importu.png 802w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-z-importu-300x266.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-z-importu-768x680.png 768w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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-6bc527e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bc527e\" 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-1faab07\" data-id=\"1faab07\" 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-7620f30 elementor-widget elementor-widget-text-editor\" data-id=\"7620f30\" 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 class=\"TextRun SCXW164471083 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW164471083 BCX8\">c. <strong>Op<\/strong><\/span><strong><span class=\"NormalTextRun SCXW164471083 BCX8\">\u0142<\/span><span class=\"NormalTextRun SCXW164471083 BCX8\">ata celna (<\/span><span class=\"NormalTextRun SCXW164471083 BCX8\">c\u0142o<\/span><\/strong><span class=\"NormalTextRun SCXW164471083 BCX8\"><strong>)<\/strong> <\/span><\/span><span class=\"TextRun SCXW164471083 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW164471083 BCX8\">&#8211; <\/span><span class=\"NormalTextRun SCXW164471083 BCX8\">Dow\u00f3d<\/span> <span class=\"NormalTextRun SCXW164471083 BCX8\">wewn\u0119trzny<\/span><span class=\"NormalTextRun SCXW164471083 BCX8\"> jak w wariancie standardowym.<\/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-4a4ccff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a4ccff\" 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-c26ab89\" data-id=\"c26ab89\" 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-3d57a1f elementor-widget elementor-widget-image\" data-id=\"3d57a1f\" 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 loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"564\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-importu2.png\" class=\"attachment-large size-large wp-image-20621\" alt=\"screen z programu SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-importu2.png 805w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-importu2-300x264.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/koszty-importu2-768x676.png 768w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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-3e4e170 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e4e170\" 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-bcc6940\" data-id=\"bcc6940\" 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-35e834b elementor-widget elementor-widget-heading\" data-id=\"35e834b\" 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\">Efekt w ewidencjach i JPK_V7: <\/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-653f2fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"653f2fe\" 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-6fcec95\" data-id=\"6fcec95\" 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-d4b587f elementor-widget elementor-widget-text-editor\" data-id=\"d4b587f\" 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 data-contrast=\"auto\">do KPiR &#8211; faktura netto + c\u0142o<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">VAT (IMP):\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Cze\u015b\u0107 deklaracyjna: pola P_25\/P_26 i P_42\/P_43\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Cze\u015b\u0107 ewidencyjna: pola K_25\/K_26 i K_42\/K_43<\/span><span data-ccp-props=\"{}\">\u00a0<\/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-e3bac04 elementor-widget elementor-widget-image\" data-id=\"e3bac04\" 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 loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"135\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/tabela-art-1024x216.jpg\" class=\"attachment-large size-large wp-image-20623\" alt=\"tabelka ilustruj\u0105ca koszty na fakturze\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/tabela-art-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/tabela-art-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/tabela-art-768x162.jpg 768w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/tabela-art.jpg 1120w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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-e6f5438 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6f5438\" 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-0212f96\" data-id=\"0212f96\" 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-3f66900 elementor-widget elementor-widget-text-editor\" data-id=\"3f66900\" 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;\"><span class=\"TextRun SCXW4993638 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW4993638 BCX8\">VAT rozlicza<\/span><span class=\"NormalTextRun SCXW4993638 BCX8\">ny jest<\/span><span class=\"NormalTextRun SCXW4993638 BCX8\"> w deklaracji JPK &#8211; nie <\/span><span class=\"NormalTextRun SCXW4993638 BCX8\">p\u0142aci<\/span><span class=\"NormalTextRun SCXW4993638 BCX8\"> si\u0119<\/span><span class=\"NormalTextRun SCXW4993638 BCX8\"> go w <\/span><span class=\"NormalTextRun SCXW4993638 BCX8\">urz\u0119dzie<\/span><span class=\"NormalTextRun SCXW4993638 BCX8\"> celnym<\/span><\/span><span class=\"EOP SCXW4993638 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/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-ffb5cab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffb5cab\" 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-2152a68\" data-id=\"2152a68\" 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-3e01af0 elementor-widget elementor-widget-text-editor\" data-id=\"3e01af0\" 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;\">Import towar\u00f3w (IT) zostanie wykazany w pozycji<b> 25 <\/b>oraz <b>26 deklaracji JPK_V7 jako Import towar\u00f3w rozliczany zgodnie z art.33a ustawy<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Rycza\u0142t a import towar\u00f3w:<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W przypadku U\u017cytkownik\u00f3w rozliczaj\u0105cych podatek dochodowy rycza\u0142tem od przychod\u00f3w ewidencjonowanych nie pojawi\u0105 si\u0119 zapisy ujmowane jako <strong>koszty w KPiR.\u00a0<\/strong><\/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-f330895 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f330895\" 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-c3bb8a7\" data-id=\"c3bb8a7\" 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-843c8d3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"843c8d3\" data-element_type=\"widget\" data-e-type=\"widget\" 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terytorium&#8230;<\/p>\n","protected":false},"author":1,"featured_media":20533,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[1044,1045,1046,1047,1048,1049],"class_list":["post-20595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowanie-i-podatki-page","tag-import-towarow","tag-skp","tag-ksiegowanie-importu","tag-procedura-uproszczona-vat","tag-vat-z-importu","tag-rozliczenie-importu-w-skp"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Import Towar\u00f3w w programie Formsoft SKP\u00ae - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Dowiedz si\u0119, jak prawid\u0142owo rozliczy\u0107 import towar\u00f3w w programie SKP\u00ae Formsoft \u2013 krok po kroku. 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