{"id":22248,"date":"2025-12-09T11:41:48","date_gmt":"2025-12-09T10:41:48","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=22248"},"modified":"2026-07-15T13:22:57","modified_gmt":"2026-07-15T11:22:57","slug":"likwidacja-dzialalnosci-gospodarczej-a-podatek-dochodowy","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-podatek-dochodowy","title":{"rendered":"Likwidacja dzia\u0142alno\u015bci gospodarczej a podatek dochodowy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22248\" class=\"elementor elementor-22248\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67ba098 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67ba098\" 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-74f18ff\" data-id=\"74f18ff\" 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-e5476e2 elementor-widget elementor-widget-text-editor\" data-id=\"e5476e2\" 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-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong>Spis tre\u015bci przewodnika: Likwidacja dzia\u0142alno\u015bci gospodarczej &#8211; obowi\u0105zki przedsi\u0119biorcy<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/rozliczenie-firmy-likwidacja-dzialalnosci-gospodarczej\" target=\"_blank\" rel=\"noopener\">cz. 1. Jak rozliczy\u0107 firm\u0119 przy likwidacji dzia\u0142alno\u015bci gospodarczej? &gt;&gt;<\/a><strong><br \/><\/strong><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-podatek-dochodowy\" target=\"_blank\" rel=\"noopener\"><strong>cz.2 Likwidacja dzia\u0142alno\u015bci a podatek dochodowy &gt;&gt;<\/strong><\/a><br \/><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" target=\"_blank\" rel=\"noopener\">cz.3. Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 &gt;&gt;<\/a><\/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-8668fde elementor-widget elementor-widget-table-of-contents\" data-id=\"8668fde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\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-42f428b elementor-widget elementor-widget-text-editor\" data-id=\"42f428b\" 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;\">Zamykaj\u0105c dzia\u0142alno\u015b\u0107 gospodarcz\u0105, musimy rozliczy\u0107 si\u0119 z urz\u0119dem skarbowym z tytu\u0142u podatku dochodowego. Oznacza to obowi\u0105zek przygotowania odpowiednich dokument\u00f3w i rozliczenia maj\u0105tku firmy.<\/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-4b0fb1a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b0fb1a\" 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-070eed2\" data-id=\"070eed2\" 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-38c9662 elementor-widget elementor-widget-heading\" data-id=\"38c9662\" 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\">Spis z natury na dzie\u0144 likwidacji dzia\u0142alno\u015bci gospodarczej<\/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-e86cd3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e86cd3e\" 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-12607db\" data-id=\"12607db\" 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-2986137 elementor-widget elementor-widget-text-editor\" data-id=\"2986137\" 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 style=\"font-weight: 400;\">Ka\u017cdy przedsi\u0119biorca prowadz\u0105cy <strong>podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w (KPiR)<\/strong> musi w dniu likwidacji dzia\u0142alno\u015bci sporz\u0105dzi\u0107 tzw.<strong> spis z natury<\/strong>, <strong>zwany r\u00f3wnie\u017c remanentem likwidacyjnym<\/strong>. To dokument, kt\u00f3ry pozwala ustali\u0107 warto\u015b\u0107 maj\u0105tku pozostaj\u0105cego w firmie w chwili jej zamkni\u0119cia.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">W spisie musimy uj\u0105\u0107 wszystkie sk\u0142adniki pozostaj\u0105ce w firmie, w tym:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">towary handlowe,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">materia\u0142y (surowce) podstawowe i pomocnicze,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">p\u00f3\u0142wyroby i produkcj\u0119 w toku,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wyroby gotowe, braki i odpady.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dodatkowo je\u017celi w firmie znajduj\u0105 si\u0119 towary nale\u017c\u0105ce do innych podmiot\u00f3w, r\u00f3wnie\u017c nale\u017cy je uwzgl\u0119dni\u0107 w spisie. Trzeba poda\u0107 ich ilo\u015b\u0107 i informacj\u0119 o w\u0142a\u015bcicielu, jednak bez dokonywania wyceny.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-68055f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68055f1\" 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-a668520\" data-id=\"a668520\" 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-c8df42d elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c8df42d\" 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-hand-point-right\"><\/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\tPami\u0119taj!\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\tNawet je\u015bli nie posiadamy \u017cadnych towar\u00f3w czy materia\u0142\u00f3w, w dalszym ci\u0105gu mamy obowi\u0105zek sporz\u0105dzenia spisu \u2013 w\u00f3wczas jego warto\u015b\u0107 wynosi \u201e0\u201d.\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-c0ec21e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0ec21e\" 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-d157077\" data-id=\"d157077\" 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-e053616 elementor-widget elementor-widget-spacer\" data-id=\"e053616\" 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-8fba1fc elementor-widget elementor-widget-text-editor\" data-id=\"8fba1fc\" 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 style=\"font-weight: 400;\"><strong>Spis z natury<\/strong> musi zawiera\u0107 podstawowe dane, takie jak: imi\u0119 i nazwisko w\u0142a\u015bciciela firmy, dat\u0119 sporz\u0105dzenia dokumentu, kolejny numer pozycji, dok\u0142adny opis towaru, jednostk\u0119 miary, ilo\u015b\u0107, cen\u0119 jednostkow\u0105 oraz warto\u015b\u0107 \u0142\u0105czn\u0105. Na ko\u0144cu nale\u017cy doda\u0107 klauzul\u0119 \u201eSpis zako\u0144czono na pozycji\u2026\u201d, a tak\u017ce podpisa\u0107 dokument.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Warto\u015b\u0107 ustalon\u0105 w spisie przedsi\u0119biorca wpisuje do podatkowej KPiR \u2013 jako ostatni\u0105 pozycj\u0119 w dniu likwidacji dzia\u0142alno\u015bci. Co wa\u017cne, sam spis nie jest przekazywany do urz\u0119du skarbowego. Powinien jednak by\u0107 przechowywany w dokumentacji firmy i okazywany w razie ewentualnej kontroli.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-d297813 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d297813\" 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-d2a36d8\" data-id=\"d2a36d8\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-22d9f63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22d9f63\" 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-d174025\" data-id=\"d174025\" 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-518dd15 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"518dd15\" 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\tUwaga!\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\tSpis z natury przygotowuj\u0105 jedynie osoby prowadz\u0105ce KPiR, obowi\u0105zek ten nie dotyczy os\u00f3b rozliczaj\u0105cych si\u0119 na podstawie ewidencji przychod\u00f3w.\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\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-fdd6202 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdd6202\" 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-9bc5ee3\" data-id=\"9bc5ee3\" 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-f2b6134 elementor-widget elementor-widget-spacer\" data-id=\"f2b6134\" 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-c2965e1 elementor-widget elementor-widget-heading\" data-id=\"c2965e1\" 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\">Wykaz sk\u0142adnik\u00f3w maj\u0105tku <\/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-bf7b299 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf7b299\" 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-3917766\" data-id=\"3917766\" 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-6376cee elementor-widget elementor-widget-text-editor\" data-id=\"6376cee\" 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;\">Drugim obowi\u0105zkowym dokumentem, jaki nale\u017cy sporz\u0105dzi\u0107 przy <strong>likwidacji dzia\u0142alno\u015bci<\/strong>, jest <strong>wykaz sk\u0142adnik\u00f3w maj\u0105tku firmy.<\/strong> To zestawienie wszystkich rzeczy i praw, kt\u00f3re stanowi\u0142y w\u0142asno\u015b\u0107 przedsi\u0119biorcy na dzie\u0144 zako\u0144czenia dzia\u0142alno\u015bci.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W wykazie nale\u017cy wskaza\u0107 m.in. nazw\u0119 ka\u017cdego sk\u0142adnika maj\u0105tku, dat\u0119 jego nabycia i warto\u015b\u0107 pocz\u0105tkow\u0105. Dodatkowo tak\u017ce wydatki poniesione na jego zakup \u2013 z rozr\u00f3\u017cnieniem na koszty uzyskania przychod\u00f3w i te, kt\u00f3re do koszt\u00f3w nie trafi\u0142y.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi w firmie znajduj\u0105 si\u0119 rzeczy nieb\u0119d\u0105ce nasz\u0105 w\u0142asno\u015bci\u0105, r\u00f3wnie\u017c trzeba je wymieni\u0107 w wykazie, podaj\u0105c, do kogo nale\u017c\u0105.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Podobnie jak w przypadku spisu z natury, wykaz sk\u0142adnik\u00f3w maj\u0105tku nie jest przesy\u0142any do urz\u0119du skarbowego. Mamy jednak obowi\u0105zek przechowywa\u0107 go przez pi\u0119\u0107 lat i udost\u0119pni\u0107 na \u017c\u0105danie organ\u00f3w podatkowych.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-b457968 elementor-widget elementor-widget-image\" data-id=\"b457968\" 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.pit-format.pl\/rozlicz-darmowy-pit\/714\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/12\/banner-pit-format.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\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-45d9856 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45d9856\" 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-ff46a65\" data-id=\"ff46a65\" 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-36cf9fb elementor-widget elementor-widget-heading\" data-id=\"36cf9fb\" 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\">Sprzeda\u017c maj\u0105tku po likwidacji dzia\u0142alno\u015bci gospodarczej<\/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-0b87f16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b87f16\" 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-4d05d13\" data-id=\"4d05d13\" 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-8ac86c7 elementor-widget elementor-widget-text-editor\" data-id=\"8ac86c7\" 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>Po likwidacji firmy maj\u0105tek przedsi\u0119biorstwa staje si\u0119 maj\u0105tkiem prywatnym w\u0142a\u015bciciela<\/strong>. Je\u015bli jednak sprzedamy kt\u00f3ry\u015b ze sk\u0142adnik\u00f3w przed up\u0142ywem 6 lat od likwidacji, uzyskany doch\u00f3d b\u0119dzie podlega\u0142 opodatkowaniu. Wynika to z art. 14 ust. 2 pkt 17 ustawy o PIT.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podatek oblicza si\u0119 od r\u00f3\u017cnicy mi\u0119dzy cen\u0105 sprzeda\u017cy a kosztami nabycia danego sk\u0142adnika, kt\u00f3re wcze\u015bniej nie zosta\u0142y uj\u0119te w kosztach uzyskania przychodu.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku towar\u00f3w handlowych \u2013 mo\u017cna odliczy\u0107 wydatki na ich zakup, o ile nie by\u0142y wcze\u015bniej uj\u0119te w kosztach.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku \u015brodk\u00f3w trwa\u0142ych \u2013 mo\u017cna odliczy\u0107 niezamortyzowan\u0105 cz\u0119\u015b\u0107 ich warto\u015bci.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku wyposa\u017cenia \u2013 ca\u0142y przych\u00f3d ze sprzeda\u017cy stanowi doch\u00f3d, poniewa\u017c wydatki na jego zakup zosta\u0142y ju\u017c w ca\u0142o\u015bci zaliczone do koszt\u00f3w.<\/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-0ddf471 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ddf471\" 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-c1a3df8\" data-id=\"c1a3df8\" 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-1f5a8d0 elementor-widget elementor-widget-heading\" data-id=\"1f5a8d0\" 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\">Rozliczenie podatku za ostatni miesi\u0105c dzia\u0142alno\u015bci<\/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-cbfdca0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbfdca0\" 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-7c46aea\" data-id=\"7c46aea\" 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-58ec5e9 elementor-widget elementor-widget-text-editor\" data-id=\"58ec5e9\" 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;\">Podatek dochodowy za ostatni miesi\u0105c prowadzenia firmy nale\u017cy zap\u0142aci\u0107 na dotychczasowych zasadach. Odbywa si\u0119 to wed\u0142ug skali podatkowej, podatku liniowego lub rycza\u0142tu. W przypadku przedsi\u0119biorc\u00f3w rozliczaj\u0105cych si\u0119 w formie karty podatkowej, podatek nale\u017cy obliczy\u0107 proporcjonalnie. Mianowicie &#8211;\u00a0 1\/30 miesi\u0119cznej nale\u017cno\u015bci za ka\u017cdy dzie\u0144 prowadzenia dzia\u0142alno\u015bci w ostatnim miesi\u0105cu.<\/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-aca62f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aca62f5\" 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-59cd675\" data-id=\"59cd675\" 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-b54593c elementor-widget elementor-widget-text-editor\" data-id=\"b54593c\" 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;\">Deklaracj\u0119 roczn\u0105 sk\u0142ada si\u0119 w zwyk\u0142ym terminie, w\u0142a\u015bciwym dla danego sposobu opodatkowania.<\/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-eb1c749 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb1c749\" 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-8582087\" data-id=\"8582087\" 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-92b4af5 elementor-widget elementor-widget-spacer\" data-id=\"92b4af5\" 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-e567113 elementor-widget elementor-widget-heading\" data-id=\"e567113\" 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\">Czynny podatnik VAT a zamkni\u0119cie dzia\u0142alno\u015bci<\/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-165013e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"165013e\" 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-44c824a\" data-id=\"44c824a\" 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-5e93e38 elementor-widget elementor-widget-text-editor\" data-id=\"5e93e38\" 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>Likwidacja dzia\u0142alno\u015bci gospodarczej<\/strong> przez przedsi\u0119biorc\u0119, kt\u00f3ry jest czynnym podatnikiem VAT, wi\u0105\u017ce si\u0119 z dodatkowymi obowi\u0105zkami wobec urz\u0119du skarbowego. Opr\u00f3cz formalnego wykre\u015blenia firmy z ewidencji, konieczne jest tak\u017ce rozliczenie si\u0119 z podatku od towar\u00f3w i us\u0142ug.<\/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-31edb14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31edb14\" 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-c8afd06\" data-id=\"c8afd06\" 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-28215c3 elementor-widget elementor-widget-heading\" data-id=\"28215c3\" 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\">Spis z natury dla cel\u00f3w VAT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a6f1a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a6f1a4\" 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-2b3dbe4\" data-id=\"2b3dbe4\" 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-ea760a1 elementor-widget elementor-widget-text-editor\" data-id=\"ea760a1\" 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;\">W dniu <strong>likwidacji dzia\u0142alno\u015bci gospodarczej<\/strong> nale\u017cy sporz\u0105dzi\u0107 spis z natury dla cel\u00f3w podatku VAT. Obejmuje on wszystkie towary, przy zakupie kt\u00f3rych przedsi\u0119biorcy przys\u0142ugiwa\u0142o prawo do odliczenia VAT, a kt\u00f3re w momencie zamkni\u0119cia firmy nadal znajduj\u0105 si\u0119 w jej posiadaniu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W spisie ujmujemy towary, kt\u00f3re zosta\u0142y zakupione z faktur\u0105 VAT \u2013 niezale\u017cnie od tego, czy podatek zosta\u0142 faktycznie odliczony. Nie obejmuje si\u0119 natomiast tych sk\u0142adnik\u00f3w, przy zakupie kt\u00f3rych prawo do odliczenia nam nie przys\u0142ugiwa\u0142o. Warto pami\u0119ta\u0107, \u017ce je\u015bli sami zrezygnowali\u015bmy z odliczenia VAT przy zakupie, to taki towar r\u00f3wnie\u017c musimy uwzgl\u0119dni\u0107 w spisie.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">W spisie powinni\u015bmy szczeg\u00f3\u0142owo opisa\u0107 ka\u017cdy towar. Poda\u0107 jego nazw\u0119, jednostk\u0119 miary, ilo\u015b\u0107, cen\u0119 jednostkow\u0105, warto\u015b\u0107, a tak\u017ce wskaza\u0107 obowi\u0105zuj\u0105c\u0105 stawk\u0119 VAT i kwot\u0119 podatku. Na ko\u0144cu dokumentu powinny znale\u017a\u0107 si\u0119 podpisy osoby sporz\u0105dzaj\u0105cej oraz w\u0142a\u015bciciela firmy.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-c3004d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3004d3\" 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-3d88b89\" data-id=\"3d88b89\" 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-b1f9420 elementor-widget elementor-widget-heading\" data-id=\"b1f9420\" 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\">Wycena maj\u0105tku firmy i uj\u0119cie VAT przy zamkni\u0119ciu dzia\u0142alno\u015bci<\/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-a7d8bb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7d8bb9\" 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-f3e0911\" data-id=\"f3e0911\" 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-da58cf5 elementor-widget elementor-widget-text-editor\" data-id=\"da58cf5\" 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 style=\"font-weight: 400;\">Towary w remanencie mo\u017cna wyceni\u0107 wed\u0142ug ceny zakupu, ceny nabycia (czyli z uwzgl\u0119dnieniem koszt\u00f3w transportu, ubezpieczenia czy za\u0142adunku), warto\u015bci rynkowej &#8211; je\u015bli jest ni\u017csza \u2013 albo ceny towar\u00f3w podobnych, gdy np. zosta\u0142y one otrzymane w spadku lub darowi\u017anie.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><strong>Spis z natury<\/strong> mo\u017cna sporz\u0105dzi\u0107 w dowolnej formie, poniewa\u017c nie ma urz\u0119dowego wzoru takiego dokumentu. Nie trzeba te\u017c wcze\u015bniej informowa\u0107 urz\u0119du skarbowego o jego sporz\u0105dzeniu.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Warto\u015b\u0107 podatku VAT wynikaj\u0105c\u0105 ze spisu nale\u017cy wykaza\u0107 w ostatniej deklaracji podatkowej. Sk\u0142ada si\u0119 j\u0105 za miesi\u0105c lub kwarta\u0142, w kt\u00f3rym dzia\u0142alno\u015b\u0107 zosta\u0142a zlikwidowana. Je\u015bli przed zamkni\u0119ciem firmy sprzedali\u015bmy wszystkie towary i sk\u0142adniki maj\u0105tku, w ostatniej deklaracji VAT wskazujemy warto\u015b\u0107 remanentu r\u00f3wn\u0105 0 z\u0142.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-4d1ee7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d1ee7e\" 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-1e2c6fd\" data-id=\"1e2c6fd\" 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-c111563 elementor-widget elementor-widget-heading\" data-id=\"c111563\" 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\">Obowi\u0105zek zap\u0142aty podatku<\/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-b570dc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b570dc5\" 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-092815c\" data-id=\"092815c\" 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-d5856ba elementor-widget elementor-widget-text-editor\" data-id=\"d5856ba\" 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 style=\"font-weight: 400;\">Towary wykazane w spisie z natury traktuje si\u0119 jak te, kt\u00f3re zosta\u0142y \u201esprzedane\u201d w momencie zako\u0144czenia dzia\u0142alno\u015bci. Oznacza to, \u017ce powstaje obowi\u0105zek zap\u0142aty podatku VAT od ich warto\u015bci. Dat\u0105 powstania tego obowi\u0105zku jest dzie\u0144 likwidacji dzia\u0142alno\u015bci.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/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-96386b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96386b1\" 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-4f638bf\" data-id=\"4f638bf\" 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-b093e6b elementor-widget elementor-widget-text-editor\" data-id=\"b093e6b\" 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>Przyk\u0142ad:<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u015bli przedsi\u0119biorca ko\u0144czy dzia\u0142alno\u015b\u0107 w sierpniu 2025 roku i w firmie pozostaje drukarka zakupiona w 2022 roku za 2 000 z\u0142 netto, kt\u00f3rej warto\u015b\u0107 w momencie likwidacji wynosi 1 200 z\u0142 netto, to w\u0142a\u015bnie t\u0119 warto\u015b\u0107 powinien wykaza\u0107 w spisie z natury. Od tej kwoty nale\u017cy naliczy\u0107 23% VAT, czyli 276 z\u0142. Sum\u0119 podatku nale\u017cnego od towar\u00f3w obj\u0119tych spisem z natury powinni\u015bmy wykaza\u0107 w poz. 33 cz\u0119\u015bci deklaracyjnej pliku JPK_v7.\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-e722eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e722eb5\" 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-3ca8368\" data-id=\"3ca8368\" 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-fcd4395 elementor-widget elementor-widget-heading\" data-id=\"fcd4395\" 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\">Wykre\u015blenie z rejestru podatnik\u00f3w VAT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b0c2ade elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b0c2ade\" 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-85870b1\" data-id=\"85870b1\" 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-7fb9408 elementor-widget elementor-widget-text-editor\" data-id=\"7fb9408\" 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;\">Po zako\u0144czeniu dzia\u0142alno\u015bci gospodarczej musimy powiadomi\u0107 urz\u0105d skarbowy o zaprzestaniu wykonywania czynno\u015bci podlegaj\u0105cych opodatkowaniu VAT. Mamy na to 7 dni od dnia likwidacji dzia\u0142alno\u015bci.<\/span><\/strong><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W tym celu powinni\u015bmy z\u0142o\u017cy\u0107 formularz VAT-Z do urz\u0119du skarbowego w\u0142a\u015bciwego dla miejsca prowadzenia dzia\u0142alno\u015bci. Formularz mo\u017cemy przes\u0142a\u0107 elektronicznie \u2013 przez Portal Podatkowy lub aplikacj\u0119 e-Deklaracje.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po z\u0142o\u017ceniu zg\u0142oszenia urz\u0105d skarbowy wykre\u015bli firm\u0119 z rejestru czynnych podatnik\u00f3w VAT. Je\u015bli posiadali\u015bmy status podatnika VAT-UE, zostanie on automatycznie utracony.<\/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-89b3dc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89b3dc4\" 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-946f55e\" data-id=\"946f55e\" 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-8d180ab elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8d180ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Przejd\u017a do cz.3: Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 &gt;&gt;<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-c7f1482 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7f1482\" 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-120ef98\" data-id=\"120ef98\" 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-9ecd1c0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9ecd1c0\" 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<div class=\"elementor-element elementor-element-889c2db elementor-widget elementor-widget-text-editor\" data-id=\"889c2db\" 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>Autor: Agnieszka Fida<\/strong><\/span><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-16b0dfd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16b0dfd\" 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-5518977\" data-id=\"5518977\" 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-e90918e elementor-widget elementor-widget-heading\" data-id=\"e90918e\" 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-521ba5a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"521ba5a\" 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-705b6e1\" data-id=\"705b6e1\" 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-36b0e14 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"36b0e14\" 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\/rozliczenie-firmy-likwidacja-dzialalnosci-gospodarczej\" 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2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Spis tre\u015bci przewodnika: Likwidacja dzia\u0142alno\u015bci gospodarczej &#8211; obowi\u0105zki przedsi\u0119biorcy cz. 1. Jak rozliczy\u0107 firm\u0119 przy likwidacji dzia\u0142alno\u015bci gospodarczej? &gt;&gt; cz.2&#8230;<\/p>\n","protected":false},"author":1,"featured_media":22249,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[404,1092,1093,1098,1099,1100,1101,1102],"class_list":["post-22248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-spis-z-natury","tag-likwidacja-dzialalnosci-gospodarczej","tag-zamkniecie-firmy","tag-podatek-dochodowy-pit","tag-sprzedaz-majatku-po-likwidacji","tag-podatek-vat-przy-likwidacji-firmy","tag-kpir-a-likwidacja-dzialalnosci","tag-formalnosci-przy-zamknieciu-firmy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Likwidacja dzia\u0142alno\u015bci gospodarczej a podatek dochodowy - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Dowiedz si\u0119, jak prawid\u0142owo rozliczy\u0107 podatek dochodowy przy likwidacji dzia\u0142alno\u015bci gospodarczej. 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