{"id":23716,"date":"2026-04-13T11:21:47","date_gmt":"2026-04-13T09:21:47","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23716"},"modified":"2026-04-13T11:35:56","modified_gmt":"2026-04-13T09:35:56","slug":"czym-jest-podmiot3-na-fakturze-do-ksef","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/czym-jest-podmiot3-na-fakturze-do-ksef","title":{"rendered":"Czym jest Podmiot3 na fakturze do KSeF?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23716\" class=\"elementor elementor-23716\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7fcefc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fcefc3\" data-element_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-ced6568\" data-id=\"ced6568\" data-element_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-ceba0e0 elementor-widget elementor-widget-text-editor\" data-id=\"ceba0e0\" data-element_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>Wystawiasz faktury, na kt\u00f3rych wykazujesz kontrahenta w pozycji Nabywca i Odbiorca? Przeczytaj o\u00a0<strong>warunkach stosowania Podmiotu3 na fakturze ustrukturyzowanej wysy\u0142anej do KSeF<\/strong> i jego roli \u2013 kt\u00f3ra, cho\u0107 na pierwszy rzut oka wydaje si\u0119 oczywista, w praktyce potrafi by\u0107 nieco bardziej skomplikowana.<\/p><p>Podstawowe role s\u0105 oczywiste: sprzedawca (Ty) i nabywca (kontrahent, kt\u00f3remu wystawiasz faktur\u0119). Schemat przewiduje jednak r\u00f3wnie\u017c miejsce na dane kolejnego uczestnika zwi\u0105zanego z dokumentowan\u0105 czynno\u015bci\u0105. Temu w\u0142a\u015bnie s\u0142u\u017cy blok <strong>Podmiot3 <\/strong>\u2013 w programie pole Odbiorca. Aby m\u00f3c go wybra\u0107, nale\u017cy zaznaczy\u0107 w Opcjach fakturowania \u2013 opcj\u0119: <em>Stosuj podw\u00f3jne oznaczenie nabywcy (Nabywca i Odbiorca):<\/em><\/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-02a79b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02a79b1\" data-element_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-4d1f0d5\" data-id=\"4d1f0d5\" data-element_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-01050e7 elementor-widget elementor-widget-image\" data-id=\"01050e7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MTksInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmLS5wbmcifQ%3D%3D\" data-rel=\"lightbox-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"389\" height=\"190\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef-.png\" class=\"attachment-full size-full wp-image-23719\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef-.png 389w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef--300x147.png 300w\" sizes=\"(max-width: 389px) 100vw, 389px\" \/>\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-20dfde9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20dfde9\" data-element_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-6bfe92f\" data-id=\"6bfe92f\" data-element_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-80b6626 elementor-widget elementor-widget-text-editor\" data-id=\"80b6626\" data-element_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;\">Nie jest to elementem obowi\u0105zkowym w ka\u017cdej fakturze, ale w wielu sytuacjach mo\u017ce okaza\u0107 si\u0119 bardzo wa\u017cny dla prawid\u0142owego obiegu dokumentu, jego wewn\u0119trznego przypisania i p\u00f3\u017aniejszych rozlicze\u0144.<\/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-6b4756e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b4756e\" data-element_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-9493fc6\" data-id=\"9493fc6\" data-element_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-466c6da elementor-widget elementor-widget-heading\" data-id=\"466c6da\" data-element_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\">Czym jest Podmiot3 (nasz Odbiorca)?<\/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-6f1df09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f1df09\" data-element_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-b95b66d\" data-id=\"b95b66d\" data-element_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-9488291 elementor-widget elementor-widget-text-editor\" data-id=\"9488291\" data-element_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>Podmiot3 to cz\u0119\u015b\u0107 schemy przeznaczona do wykazania podmiotu innego ni\u017c sprzedawca i nabywca<\/strong>, je\u017celi taki podmiot uczestniczy w transakcji albo odgrywa okre\u015blon\u0105 rol\u0119 przy wystawieniu, odbiorze lub rozliczeniu faktury. W praktyce mo\u017ce to by\u0107 np. p\u0142atnik, dodatkowy nabywca, odbiorca, faktor, cz\u0142onek grupy VAT, jednostka organizacyjna JST albo inny podmiot, kt\u00f3rego wskazanie ma znaczenie dla prawid\u0142owego obiegu dokumentu.<\/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-faa5fc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"faa5fc1\" data-element_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-0e31dce\" data-id=\"0e31dce\" data-element_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-86e9ae6 elementor-widget elementor-widget-heading\" data-id=\"86e9ae6\" data-element_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\">Jakie dane mo\u017cna wpisa\u0107 w tej cz\u0119\u015bci faktury?<\/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-e06e1af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e06e1af\" data-element_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-d15be74\" data-id=\"d15be74\" data-element_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-9090365 elementor-widget elementor-widget-text-editor\" data-id=\"9090365\" data-element_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>W bloku Podmiot3 mo\u017cna wskaza\u0107 dane identyfikuj\u0105ce dodatkowy podmiot<\/strong>. Struktura pozwala uzupe\u0142ni\u0107 m.in. takie informacje jak <strong>numer EORI<\/strong> czy<strong> ID Nabywcy lub ID WEW<\/strong>, przy czym nie s\u0105 to pola wymagane w ka\u017cdym przypadku. Ale jak chcesz je poda\u0107, wpisujesz je w oknie Kontrahenta &#8211; Dodatkowe dane do KSeF:\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-5abdecd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5abdecd\" data-element_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-a744348\" data-id=\"a744348\" data-element_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-a3ca397 elementor-widget elementor-widget-image\" data-id=\"a3ca397\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef1-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjAsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmMS0ucG5nIn0%3D\" data-rel=\"lightbox-image-1\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"562\" height=\"749\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef1-.png\" class=\"attachment-full size-full wp-image-23720\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef1-.png 562w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef1--225x300.png 225w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/>\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-e4b87af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4b87af\" data-element_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-d880b3e\" data-id=\"d880b3e\" data-element_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-56a0a81 elementor-widget elementor-widget-text-editor\" data-id=\"56a0a81\" data-element_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;\">Na uwag\u0119 zas\u0142uguje tak\u017ce <strong>IDWew<\/strong>, czyli identyfikator wewn\u0119trzny funkcjonuj\u0105cy w KSeF przy okre\u015blonym numerze NIP. Rozwi\u0105zanie to mo\u017ce pom\u00f3c w zarz\u0105dzaniu dost\u0119pem do dokument\u00f3w i kierowaniu ich do w\u0142a\u015bciwych odbiorc\u00f3w wewn\u0105trz wi\u0119kszych struktur, takich jak jednostki samorz\u0105dowe czy grupy VAT.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b3eec7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b3eec7\" data-element_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-3b6067b\" data-id=\"3b6067b\" data-element_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-98bdfd0 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"98bdfd0\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tJe\u017celi zdecydujesz si\u0119 na wpisanie ID Wew \u2013 pami\u0119taj o prawid\u0142owej jego formie \u2013 sk\u0142ada si\u0119 on z NIPu kontrahenta i numeru wygenerowanego przez system KSeF. Nie jest to wi\u0119c przypadkowy ci\u0105g znak\u00f3w \u2013 a numer nadany specjalnie temu podmiotowi w Aplikacji Podatnika KSeF. \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-f0579bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0579bd\" data-element_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-e39e716\" data-id=\"e39e716\" data-element_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-9b4bedc elementor-widget elementor-widget-spacer\" data-id=\"9b4bedc\" data-element_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-61bc4f4 elementor-widget elementor-widget-text-editor\" data-id=\"61bc4f4\" data-element_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;\">Istotne znaczenie ma natomiast w\u0142a\u015bciwe oznaczenie identyfikatora podatkowego. W zale\u017cno\u015bci od okoliczno\u015bci mo\u017ce to by\u0107 <strong>NIP <\/strong>[1], identyfikator unijny w postaci <strong>KodUE<\/strong> i<strong> NrVatUE <\/strong>[2+1], inny numer zapisany jako <strong>NrID <\/strong>[3], albo oznaczenie <strong>BrakID <\/strong>[wpisanie s\u0142owa \u201ebrak\u201d w pozycj\u0119 NIP], gdy podmiot nie pos\u0142uguje si\u0119 takim numerem.<\/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-10d4259 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10d4259\" data-element_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-45a457e\" data-id=\"45a457e\" data-element_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-edb78ab elementor-widget elementor-widget-image\" data-id=\"edb78ab\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef2-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjEsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmMi0ucG5nIn0%3D\" data-rel=\"lightbox-image-2\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"476\" height=\"164\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef2-.png\" class=\"attachment-full size-full wp-image-23721\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef2-.png 476w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef2--300x103.png 300w\" sizes=\"(max-width: 476px) 100vw, 476px\" \/>\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-f1888fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1888fb\" data-element_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-7c2a473\" data-id=\"7c2a473\" data-element_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-94be89c elementor-widget elementor-widget-text-editor\" data-id=\"94be89c\" data-element_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;\">Nr Inny wpiszemy w przypadku identyfikatora podatkowego innego ni\u017c NIP oraz NrVatUE \u2013 np. w przypadku kontrahenta ze Szwajcarii, gdzie jego kod kraju CH wprowadzimy w pozycji Prefiks, a w Inny \u2013 jego numer podatkowy.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W strukturze przewidziano r\u00f3wnie\u017c mo\u017cliwo\u015b\u0107 uj\u0119cia adresu korespondencyjnego oraz danych kontaktowych, takich jak adres e-mail. Nie s\u0105 to elementy obowi\u0105zkowe, ale mog\u0105 mie\u0107 du\u017ce znaczenie praktyczne, je\u017celi faktura ma zosta\u0107 skierowana do konkretnej jednostki organizacyjnej, osoby odpowiedzialnej za jej obs\u0142ug\u0119 albo w\u0142a\u015bciwego dzia\u0142u po stronie odbiorcy.<\/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-1d42a56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d42a56\" data-element_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-70b9673\" data-id=\"70b9673\" data-element_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-c18623f elementor-widget elementor-widget-image\" data-id=\"c18623f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef3-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjIsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmMy0ucG5nIn0%3D\" data-rel=\"lightbox-image-3\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"465\" height=\"115\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef3-.png\" class=\"attachment-full size-full wp-image-23722\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef3-.png 465w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef3--300x74.png 300w\" sizes=\"(max-width: 465px) 100vw, 465px\" \/>\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<div class=\"elementor-element elementor-element-5b04510 elementor-widget elementor-widget-spacer\" data-id=\"5b04510\" data-element_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\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-8e5f440 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e5f440\" data-element_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-18b2056\" data-id=\"18b2056\" data-element_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-2db1762 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"2db1762\" data-element_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\tJe\u017celi jednak nie wprowadzamy adresu korespondencyjnego \u2013 upewnijmy si\u0119, \u017ce zaznaczenie Stosuj adres korespondencyjny zosta\u0142o odznaczone. Wtedy wype\u0142nienia tych p\u00f3l mo\u017ce skutkowa\u0107 b\u0142\u0119dem i odrzuceniem faktury w KSeF.\u00a0\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-0638a3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0638a3d\" data-element_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-6c96759\" data-id=\"6c96759\" data-element_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-3757fb6 elementor-widget elementor-widget-spacer\" data-id=\"3757fb6\" data-element_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-c0c273e elementor-widget elementor-widget-heading\" data-id=\"c0c273e\" data-element_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\">Jakie s\u0105 najwa\u017cniejsze s\u0105 role Podmiotu3?<\/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-2ac93ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ac93ba\" data-element_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-7031b2f\" data-id=\"7031b2f\" data-element_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-ea1019f elementor-widget elementor-widget-text-editor\" data-id=\"ea1019f\" data-element_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;\">Sednem tego bloku nie jest jednak samo wpisanie kolejnych danych, ale przypisanie dodatkowemu uczestnikowi w\u0142a\u015bciwej funkcji. Schemat przewiduje katalog predefiniowanych r\u00f3l.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Rola jest elementem obowi\u0105zkowym w przypadku wskazania odbiorcy. Nale\u017cy wi\u0119c pami\u0119ta\u0107 o jej uzupe\u0142nieniu, poniewa\u017c jej brak skutkuje odrzuceniem faktury.<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Nale\u017c\u0105 do nich m.in.:<\/span><\/p><ol><li><span style=\"font-family: helvetica, arial, sans-serif;\">faktor,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">odbiorca,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">podmiot pierwotny,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">dodatkowy nabywca,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">wystawca faktury,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">podmiot dokonuj\u0105cy p\u0142atno\u015bci,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">JST \u2013 wystawca,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">JST \u2013 odbiorca,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">cz\u0142onek grupy VAT \u2013 wystawca,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">cz\u0142onek grupy VAT \u2013 odbiorca,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">pracownik.<\/span><\/li><\/ol><p><span style=\"font-family: helvetica, arial, sans-serif;\">Rol\u0119 wska\u017cemy w danych kontrahenta w Dodatkowych danych do KSeF:<\/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-de8e0a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de8e0a8\" data-element_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-efb112f\" data-id=\"efb112f\" data-element_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-083162e elementor-widget elementor-widget-image\" data-id=\"083162e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef4-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjMsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmNC0ucG5nIn0%3D\" data-rel=\"lightbox-image-4\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"572\" height=\"303\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef4-.png\" class=\"attachment-full size-full wp-image-23723\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef4-.png 572w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef4--300x159.png 300w\" sizes=\"(max-width: 572px) 100vw, 572px\" \/>\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-dd8c332 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd8c332\" data-element_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-161c65b\" data-id=\"161c65b\" data-element_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-9ece73c elementor-widget elementor-widget-text-editor\" data-id=\"9ece73c\" data-element_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;\">Z listy wskazujemy odpowiedni\u0105 kategori\u0119 dla naszego Odbiorcy.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi dany przypadek nie mie\u015bci si\u0119 w tym katalogu, mo\u017cna u\u017cy\u0107 roli opisanej indywidualnie i wskaza\u0107 j\u0105 w\u0142asnymi s\u0142owami.<\/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-e7bedcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7bedcb\" data-element_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-b173b69\" data-id=\"b173b69\" data-element_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-ec4752b elementor-widget elementor-widget-image\" data-id=\"ec4752b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef5-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjQsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmNS0ucG5nIn0%3D\" data-rel=\"lightbox-image-5\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"335\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef5--768x402.png\" class=\"attachment-medium_large size-medium_large wp-image-23724\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef5--768x402.png 768w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef5--300x157.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef5-.png 876w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\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-ad68e77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad68e77\" data-element_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-503b824\" data-id=\"503b824\" data-element_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-e2d1a2b elementor-widget elementor-widget-text-editor\" data-id=\"e2d1a2b\" data-element_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;\">W praktyce takie oznaczenie ma bardzo du\u017ce znaczenie, bo pozwala nie tylko pokaza\u0107, kto jeszcze uczestniczy w danej relacji gospodarczej, lecz tak\u017ce uporz\u0105dkowa\u0107 dane pod k\u0105tem ich p\u00f3\u017aniejszego wykorzystania w systemach ksi\u0119gowych, kontrolingowych i windykacyjnych. Odpowiednio nadana rola mo\u017ce wi\u0119c mie\u0107 realny wp\u0142yw na automatyzacj\u0119 proces\u00f3w i identyfikacj\u0119.<\/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-d9c341c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9c341c\" data-element_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-ef0bd1d\" data-id=\"ef0bd1d\" data-element_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-21f7063 elementor-widget elementor-widget-heading\" data-id=\"21f7063\" data-element_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\">Szczeg\u00f3lny przypadek: wystawca faktury<\/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-e671cde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e671cde\" data-element_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-8afff5d\" data-id=\"8afff5d\" data-element_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-e52c737 elementor-widget elementor-widget-text-editor\" data-id=\"e52c737\" data-element_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;\">Jedn\u0105 z r\u00f3l, kt\u00f3ra wymaga ostro\u017cnego stosowania, jest rola <strong>wystawcy faktury<\/strong>. Nie chodzi tu o zwyk\u0142\u0105 sytuacj\u0119, w kt\u00f3rej faktur\u0119 sporz\u0105dza sam sprzedawca, ale o przypadki, gdy dokument jest wystawiany przez inny podmiot dzia\u0142aj\u0105cy formalnie w jego imieniu. Mog\u0105 to by\u0107 sytuacje szczeg\u00f3lne, np. zwi\u0105zane z czynno\u015bciami egzekucyjnymi czy okre\u015blonym umocowaniem. Co istotne, wskazana rola nie powinna by\u0107 uto\u017csamiana z klasycznym samofakturowaniem.<\/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-b751984 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b751984\" data-element_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-7566980\" data-id=\"7566980\" data-element_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-b1249f3 elementor-widget elementor-widget-heading\" data-id=\"b1249f3\" data-element_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\">Podmiot3 a JST oraz grupy 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-37b5dc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37b5dc0\" data-element_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-7e53e45\" data-id=\"7e53e45\" data-element_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-987f5b5 elementor-widget elementor-widget-text-editor\" data-id=\"987f5b5\" data-element_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;\">Jednym z obszar\u00f3w, w kt\u00f3rych <strong>znaczenie Podmiotu3 szczeg\u00f3lnie ro\u015bnie, s\u0105 rozliczenia dotycz\u0105ce jednostek samorz\u0105du terytorialnego i grup VAT. <\/strong>W takich przypadkach nabywc\u0105 dla cel\u00f3w podatkowych jest okre\u015blony podatnik jako ca\u0142o\u015b\u0107, ale faktyczny odbiorca \u015bwiadczenia mo\u017ce by\u0107 ju\u017c konkretn\u0105 jednostk\u0105 organizacyjn\u0105 (np. Szko\u0142a) albo sp\u00f3\u0142k\u0105 wchodz\u0105c\u0105 w sk\u0142ad grupy. W\u0142a\u015bnie wtedy <strong>Podmiot3<\/strong> pozwala wskaza\u0107 w\u0142a\u015bciwego odbiorc\u0119 wewn\u0119trznego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi wi\u0119c w cz\u0119\u015bci dotycz\u0105cej nabywcy (Podmiot2) \u00a0zostanie zaznaczone, i\u017c chodzi o JST albo grup\u0119 VAT,<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a7f6f84 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7f6f84\" data-element_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-07904f2\" data-id=\"07904f2\" data-element_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-4c85175 elementor-widget elementor-widget-image\" data-id=\"4c85175\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef6-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjUsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmNi0ucG5nIn0%3D\" data-rel=\"lightbox-image-6\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"558\" height=\"291\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef6-.png\" class=\"attachment-full size-full wp-image-23725\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef6-.png 558w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef6--300x156.png 300w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/>\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-cd0f4d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd0f4d4\" data-element_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-6df9b90\" data-id=\"6df9b90\" data-element_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-41befeb elementor-widget elementor-widget-text-editor\" data-id=\"41befeb\" data-element_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;\">to pojawia si\u0119 konieczno\u015b\u0107 wykazania odpowiedniej jednostki w Podmiocie3 wraz z okre\u015bleniem w\u0142a\u015bciwej roli &#8211; odpowiednio dla jednostki samorz\u0105dowej albo cz\u0142onka grupy VAT:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b31b82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b31b82\" data-element_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-899d267\" data-id=\"899d267\" data-element_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-247ba7d elementor-widget elementor-widget-image\" data-id=\"247ba7d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef7-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjYsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmNy0ucG5nIn0%3D\" data-rel=\"lightbox-image-7\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"533\" height=\"57\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef7-.png\" class=\"attachment-full size-full wp-image-23726\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef7-.png 533w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef7--300x32.png 300w\" sizes=\"(max-width: 533px) 100vw, 533px\" \/>\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-3d34b06 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d34b06\" data-element_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-12e93f1\" data-id=\"12e93f1\" data-element_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-722ee67 elementor-widget elementor-widget-text-editor\" data-id=\"722ee67\" data-element_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;\">oraz z podaniem identyfikatora takiego podmiotu, np. NIP lub IDWew.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Dzi\u0119ki temu faktura mo\u017ce zosta\u0107 skierowana do w\u0142a\u015bciwego wewn\u0119trznego adresata, zamiast kr\u0105\u017cy\u0107 wy\u0142\u0105cznie na poziomie ca\u0142ej struktury podatnika. Ma to znaczenie nie tylko porz\u0105dkowe. Je\u017celi w\u0142a\u015bciwa jednostka nie zostanie wskazana, dokument wprawdzie mo\u017ce dotrze\u0107 do podatnika jako takiego, ale p\u00f3\u017aniej b\u0119dzie musia\u0142 zosta\u0107 przypisany r\u0119cznie wewn\u0105trz organizacji, co w praktyce mo\u017ce wyd\u0142u\u017cy\u0107 akceptacj\u0119 dokumentu, obs\u0142ug\u0119 ksi\u0119gow\u0105 i sam\u0105 p\u0142atno\u015b\u0107.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Najciekawszy i jednocze\u015bnie najbardziej problematyczny element dotyczy relacji mi\u0119dzy fakultatywno\u015bci\u0105 Podmiotu3 a techniczn\u0105 konstrukcj\u0105 innych p\u00f3l w schemie. Pola <strong>JST<\/strong> i <strong>GV<\/strong> w cz\u0119\u015bci nabywcy maj\u0105 charakter obowi\u0105zkowy z punktu widzenia walidacji technicznej. Nie mog\u0105 wi\u0119c pozosta\u0107 puste. Je\u015bli kontrahent nie jest ani jednostk\u0105 podporz\u0105dkowan\u0105 JST, ani cz\u0142onkiem grupy VAT, nale\u017cy wpisa\u0107 warto\u015b\u0107 przecz\u0105c\u0105. Pozostawienie tych p\u00f3l bez uzupe\u0142nienia skutkuje brakiem pozytywnej walidacji i w konsekwencji brakiem nadania numeru KSeF.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Program Formsoft SKP<sup>\u00ae<\/sup><\/strong> zosta\u0142 skonfigurowany tak, aby domy\u015blnie wstawia\u0142 warto\u015b\u0107 neguj\u0105c\u0105, a dopiero w przypadku zaznaczenia tej opcji &#8211; nast\u0119puje zmiana na warto\u015b\u0107 potwierdzaj\u0105c\u0105 szczeg\u00f3lny status nabywcy.<\/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-3bd7e79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bd7e79\" data-element_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-e0d8fef\" data-id=\"e0d8fef\" data-element_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-ed5b2e4 elementor-widget elementor-widget-heading\" data-id=\"ed5b2e4\" data-element_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\">Dodatkowy nabywca \u2013 spos\u00f3b na uporz\u0105dkowanie wsp\u00f3lnych zakup\u00f3w<\/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-15a1e67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a1e67\" data-element_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-a038af2\" data-id=\"a038af2\" data-element_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-58a730b elementor-widget elementor-widget-text-editor\" data-id=\"58a730b\" data-element_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;\">Jednym z najbardziej u\u017cytecznych rozwi\u0105za\u0144 przewidzianych w Podmiocie3 jest mo\u017cliwo\u015b\u0107 oznaczenia <strong>dodatkowego nabywcy<\/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-2805489 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2805489\" data-element_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-78f6307\" data-id=\"78f6307\" data-element_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-2ce578d elementor-widget elementor-widget-image\" data-id=\"2ce578d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef8-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjcsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmOC0ucG5nIn0%3D\" data-rel=\"lightbox-image-8\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"549\" height=\"45\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef8-.png\" class=\"attachment-full size-full wp-image-23727\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef8-.png 549w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef8--300x25.png 300w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/>\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-38296f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38296f1\" data-element_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-49df1c4\" data-id=\"49df1c4\" data-element_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-88a299f elementor-widget elementor-widget-text-editor\" data-id=\"88a299f\" data-element_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;\">To szczeg\u00f3lnie przydatne tam, gdzie w jednym zakupie uczestniczy wi\u0119cej ni\u017c jeden podmiot. W takiej sytuacji mo\u017cna wskaza\u0107 ich udzia\u0142 w nabyciu bez konieczno\u015bci p\u00f3\u017aniejszego dzielenia koszt\u00f3w na podstawie odr\u0119bnych dokument\u00f3w. Takie rozwi\u0105zanie mo\u017ce ograniczy\u0107 potrzeb\u0119 refakturowania, co w praktyce ma bardzo du\u017ce znaczenie. Wsp\u00f3lne zakupy us\u0142ug, zw\u0142aszcza tam, gdzie p\u00f3\u017aniejsze rozliczenia bywaj\u0105 sporne lub uci\u0105\u017cliwe, mo\u017cna od razu uporz\u0105dkowa\u0107 na etapie pierwotnej faktury. Zamiast dodatkowych operacji ksi\u0119gowych i dalszego przenoszenia koszt\u00f3w mi\u0119dzy podmiotami, dokument od pocz\u0105tku odzwierciedla rzeczywisty uk\u0142ad stron zainteresowanych zakupem.<\/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-7ffd437 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ffd437\" data-element_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-667bcf9\" data-id=\"667bcf9\" data-element_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-12700ce elementor-widget elementor-widget-heading\" data-id=\"12700ce\" data-element_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\">P\u0142atnik jako odr\u0119bny uczestnik rozliczenia<\/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-0598063 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0598063\" data-element_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-c9a0046\" data-id=\"c9a0046\" data-element_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-9657b7c elementor-widget elementor-widget-text-editor\" data-id=\"9657b7c\" data-element_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;\">R\u00f3wnie praktyczne mo\u017ce by\u0107 <strong>wskazanie w Podmiocie3<\/strong> <strong>p\u0142atnika<\/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-7474713 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7474713\" data-element_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-6ddd07c\" data-id=\"6ddd07c\" data-element_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-48a9bac elementor-widget elementor-widget-image\" data-id=\"48a9bac\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef9-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjgsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmOS0ucG5nIn0%3D\" data-rel=\"lightbox-image-9\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"568\" height=\"64\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef9-.png\" class=\"attachment-full size-full wp-image-23728\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef9-.png 568w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef9--300x34.png 300w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/>\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-7ebcae5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ebcae5\" data-element_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-e8dbb5d\" data-id=\"e8dbb5d\" data-element_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-c34ff51 elementor-widget elementor-widget-text-editor\" data-id=\"c34ff51\" data-element_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;\">W obrocie gospodarczym nie zawsze podmiot, kt\u00f3ry nabywa towar lub us\u0142ug\u0119, jest jednocze\u015bnie tym, kt\u00f3ry reguluje nale\u017cno\u015b\u0107. Je\u017celi informacja o p\u0142atniku zostanie jednoznacznie wpisana do schemy, mo\u017ce to usprawni\u0107 dzia\u0142ania ksi\u0119gowe i windykacyjne. Mo\u017cna w\u00f3wczas od razu kierowa\u0107 monit, wezwanie albo analiz\u0119 nale\u017cno\u015bci do w\u0142a\u015bciwego podmiotu odpowiedzialnego za zap\u0142at\u0119.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">To nie jest drobnostka techniczna. W praktyce brak jednoznacznego rozr\u00f3\u017cnienia mi\u0119dzy nabywc\u0105 a p\u0142atnikiem nierzadko prowadzi do pomy\u0142ek, op\u00f3\u017anie\u0144 i powielania czynno\u015bci windykacyjnych. Prawid\u0142owe wykorzystanie Podmiotu3 mo\u017ce wi\u0119c przynie\u015b\u0107 wymierne efekty organizacyjne.<\/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-1d76107 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d76107\" data-element_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-9eeb2c3\" data-id=\"9eeb2c3\" data-element_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-27bdc5c elementor-widget elementor-widget-heading\" data-id=\"27bdc5c\" data-element_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\">Rola \u201epracownik\u201d \u2013 kiedy mo\u017ce mie\u0107 znaczenie?<\/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-49ff1be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49ff1be\" data-element_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-c28791d\" data-id=\"c28791d\" data-element_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-11af638 elementor-widget elementor-widget-text-editor\" data-id=\"11af638\" data-element_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;\">Na osobne doprecyzowanie zas\u0142uguje tak\u017ce rola <strong>\u201epracownik\u201d<\/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-b7214b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7214b2\" data-element_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-6ab9381\" data-id=\"6ab9381\" data-element_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-6078f1d elementor-widget elementor-widget-image\" data-id=\"6078f1d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef10-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MjksInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmMTAtLnBuZyJ9\" data-rel=\"lightbox-image-10\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"586\" height=\"39\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef10-.png\" class=\"attachment-full size-full wp-image-23729\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef10-.png 586w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef10--300x20.png 300w\" sizes=\"(max-width: 586px) 100vw, 586px\" \/>\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-2f008bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f008bb\" data-element_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-1984e06\" data-id=\"1984e06\" data-element_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-4526040 elementor-widget elementor-widget-text-editor\" data-id=\"4526040\" data-element_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;\">Mo\u017cna te\u017c szybciej \u2013 korzystaj\u0105c z Opcji Fakturowania \u2013 <em>Stosuj oznaczenie podmiotu trzeciego w roli Pracownik<\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4ed0959 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ed0959\" data-element_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-562641b\" data-id=\"562641b\" data-element_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-4995aea elementor-widget elementor-widget-image\" data-id=\"4995aea\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef11-.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MzAsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmMTEtLnBuZyJ9\" data-rel=\"lightbox-image-11\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"388\" height=\"207\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef11-.png\" class=\"attachment-full size-full wp-image-23730\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef11-.png 388w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef11--300x160.png 300w\" sizes=\"(max-width: 388px) 100vw, 388px\" \/>\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-812c354 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"812c354\" data-element_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-409d838\" data-id=\"409d838\" data-element_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-1ad3776 elementor-widget elementor-widget-text-editor\" data-id=\"1ad3776\" data-element_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;\">Pojawi si\u0119 w\u00f3wczas na oknie Fakturowania \u2013 miejsce na wpisania imienia i nazwiska pracownika Nabywcy \u2013 odpowiednia rola przypisze si\u0119 w tym przypadku z automatu.<\/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-6c8c64f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c8c64f\" data-element_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-8cacbc4\" data-id=\"8cacbc4\" data-element_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-6e2c3af elementor-widget elementor-widget-image\" data-id=\"6e2c3af\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef12.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MzEsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmMTIucG5nIn0%3D\" data-rel=\"lightbox-image-12\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"794\" height=\"357\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef12.png\" class=\"attachment-full size-full wp-image-23731\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef12.png 794w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef12-300x135.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef12-768x345.png 768w\" sizes=\"(max-width: 794px) 100vw, 794px\" \/>\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-2672337 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2672337\" data-element_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-130cba0\" data-id=\"130cba0\" data-element_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-07579ae elementor-widget elementor-widget-text-editor\" data-id=\"07579ae\" data-element_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;\">Cho\u0107 w praktyce nie b\u0119dzie ona wykorzystywana tak cz\u0119sto jak p\u0142atnik, dodatkowy nabywca czy odbiorca, mo\u017ce okaza\u0107 si\u0119 przydatna w sytuacjach, w kt\u00f3rych z faktur\u0105 powi\u0105zana jest konkretna osoba dzia\u0142aj\u0105ca po stronie nabywcy. Chodzi przede wszystkim o przypadki, gdy zakup jest realizowany w zwi\u0105zku z obowi\u0105zkami s\u0142u\u017cbowymi pracownika, na jego rzecz albo z jego udzia\u0142em, a wskazanie tej osoby ma znaczenie dla wewn\u0119trznego obiegu dokumentu, akceptacji kosztu, rozliczenia delegacji lub przypisania wydatku do w\u0142a\u015bciwej kom\u00f3rki organizacyjnej. Nie oznacza to oczywi\u015bcie, \u017ce pracownik staje si\u0119 przez to stron\u0105 transakcji w sensie podatkowym. Nadal podstawowe znaczenie maj\u0105 dane sprzedawcy i nabywcy, a rola pracownika ma charakter pomocniczy i organizacyjny. Jej funkcj\u0105 jest raczej u\u0142atwienie identyfikacji, kogo dany wydatek dotyczy, kto zainicjowa\u0142 zakup albo z czyj\u0105 aktywno\u015bci\u0105 s\u0142u\u017cbow\u0105 nale\u017cy go powi\u0105za\u0107.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Dla porz\u0105dku warto doda\u0107, \u017ce rola \u201epracownik\u201d powinna by\u0107 stosowana ostro\u017cnie i wy\u0142\u0105cznie wtedy, gdy jej u\u017cycie rzeczywi\u015bcie odpowiada funkcji informacyjnej przewidzianej w strukturze. Nie powinna zast\u0119powa\u0107 danych nabywcy ani s\u0142u\u017cy\u0107 do przenoszenia na pracownika odpowiedzialno\u015bci, kt\u00f3rej z punktu widzenia faktury on nie ponosi. To pole ma wspiera\u0107 organizacj\u0119 obiegu dokument\u00f3w, a nie zmienia\u0107 podatkowy obraz transakcji.<\/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-9c8121f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c8121f\" data-element_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-c9540a0\" data-id=\"c9540a0\" data-element_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-7ffe05c elementor-widget elementor-widget-text-editor\" data-id=\"7ffe05c\" data-element_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>Zwr\u00f3\u0107 uwag\u0119 na brak danych w pola Odbiorca!<\/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-cc097a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc097a9\" data-element_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-9f73b75\" data-id=\"9f73b75\" data-element_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-711a392 elementor-widget elementor-widget-text-editor\" data-id=\"711a392\" data-element_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;\">Je\u017celi nie wystawiamy faktury w podw\u00f3jnym oznaczeniu nabywcy \u2013 nale\u017cy odznaczy\u0107 w Opcjach Fakturowania stosowanie tej opcji. Pozostawienie jej zaznaczonej to informacja dla programu o wykazaniu odbiorcy w strukturze XML, a w momencie braku danych identyfikuj\u0105cych ten podmiot \u2013 faktura zostanie odrzucona przez KSeF. Pojawi si\u0119 w\u00f3wczas taki komunikat, informuj\u0105cy o konieczno\u015bci podania tych danych:<\/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-5756406 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5756406\" data-element_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-4ccdf62\" data-id=\"4ccdf62\" data-element_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-067a5be elementor-widget elementor-widget-image\" data-id=\"067a5be\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef13.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Podmiot3 w KSeF\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjM3MzIsInVybCI6Imh0dHBzOlwvXC93d3cua3NpZWdhLXBvZGF0a293YS5wbFwvYWthZGVtaWEtc2twXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI2XC8wNFwvcG9kbWlvdDMtdy1rc2VmMTMucG5nIn0%3D\" data-rel=\"lightbox-image-13\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"441\" height=\"371\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef13.png\" class=\"attachment-full size-full wp-image-23732\" alt=\"zrzut z ekranu programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef13.png 441w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/podmiot3-w-ksef13-300x252.png 300w\" sizes=\"(max-width: 441px) 100vw, 441px\" \/>\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<div class=\"elementor-element elementor-element-833f819 elementor-widget elementor-widget-spacer\" data-id=\"833f819\" data-element_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\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-63b0103 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63b0103\" data-element_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-a63fada\" data-id=\"a63fada\" data-element_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-ac55a8f elementor-widget elementor-widget-heading\" data-id=\"ac55a8f\" data-element_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\">Podmiot3 w KSeF  - podsumowanie<\/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-57007dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57007dc\" data-element_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-9bdbbc9\" data-id=\"9bdbbc9\" data-element_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-bd7377c elementor-widget elementor-widget-text-editor\" data-id=\"bd7377c\" data-element_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>Podmiot3 w KSeF<\/strong> jest formalnie elementem fakultatywnym, ale w praktyce mo\u017ce mie\u0107 bardzo du\u017ce znaczenie. Pozwala wskaza\u0107 dodatkowego uczestnika zwi\u0105zanego z faktur\u0105 i przypisa\u0107 mu konkretn\u0105 funkcj\u0119, co u\u0142atwia obieg dokument\u00f3w oraz ich p\u00f3\u017aniejsze wykorzystanie w systemach finansowych i operacyjnych. Szczeg\u00f3lnie istotny staje si\u0119 przy JST, grupach VAT, wsp\u00f3lnych zakupach, sytuacjach z odr\u0119bnym p\u0142atnikiem czy przy wystawianiu faktury przez podmiot dzia\u0142aj\u0105cy za sprzedawc\u0119. Ale opr\u00f3cz zalet, ma te\u017c swoje wymagania techniczne, a niespe\u0142nienie kt\u00f3rych mo\u017ce skutkowa\u0107 odrzuceniem faktury w KSeF.<\/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-0c3e68d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c3e68d\" data-element_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-d2b3e05\" data-id=\"d2b3e05\" data-element_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-a46d180 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a46d180\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbb5914 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbb5914\" data-element_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-871024d\" data-id=\"871024d\" data-element_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-bc327e2 elementor-widget elementor-widget-text-editor\" data-id=\"bc327e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Ewelina Mandziuk<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Samodzielny specjalista ds. finansowo \u2013 prawnych<\/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-9825cc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9825cc8\" data-element_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-605c4fe\" data-id=\"605c4fe\" data-element_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-1c82858 elementor-widget elementor-widget-heading\" data-id=\"1c82858\" data-element_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-bd70884 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd70884\" data-element_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-e2f4b67\" data-id=\"e2f4b67\" data-element_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-a3bb6c0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a3bb6c0\" data-element_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\/jak-wystawic-fakture-w-ksef\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak wystawi\u0107 faktur\u0119 w KSeF?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\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\/jak-pobrac-faktury-zakupu-z-ksef\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak pobra\u0107 faktury zakupu z KSeF? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\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\/jak-wystawic-korekte-faktury-w-ksef\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak wystawi\u0107 korekt\u0119 faktury w KSeF? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/czym-jest-podmiot3-na-fakturze-do-ksef'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fczym-jest-podmiot3-na-fakturze-do-ksef\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" 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11.903 5 10.826c0-1.08.382-1.993 1.146-2.738L8.128 6.12C8.873 5.372 9.785 5 10.864 5c1.087 0 2.004.382 2.75 1.146l2.777 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>Wystawiasz faktury, na kt\u00f3rych wykazujesz kontrahenta w pozycji Nabywca i Odbiorca? Przeczytaj o\u00a0warunkach stosowania Podmiotu3 na fakturze ustrukturyzowanej wysy\u0142anej do&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23107,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[898,1135],"tags":[1215,1216,1217,1218],"class_list":["post-23716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artykuly","category-ksef","tag-ksef-podmiot3","tag-faktura-ustrukturyzowana-ksef","tag-odbiorca-na-fakturze-ksef","tag-role-podmiot3-ksef"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Czym jest Podmiot3 na fakturze do KSeF? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Podmiot3 to cz\u0119\u015b\u0107 schemy przeznaczona do wykazania podmiotu innego ni\u017c sprzedawca i nabywca. 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