{"id":24044,"date":"2026-05-25T09:27:07","date_gmt":"2026-05-25T07:27:07","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24044"},"modified":"2026-07-15T12:52:56","modified_gmt":"2026-07-15T10:52:56","slug":"jak-dziala-zwolnienie-podmiotowe-z-vat","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-dziala-zwolnienie-podmiotowe-z-vat","title":{"rendered":"Jak dzia\u0142a zwolnienie podmiotowe z VAT?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24044\" class=\"elementor elementor-24044\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12997bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12997bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd09cf9\" data-id=\"bd09cf9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b3cc22 elementor-widget elementor-widget-text-editor\" data-id=\"0b3cc22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Rozpocz\u0119cie dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z szeregiem decyzji, a jedn\u0105 z najwa\u017cniejszych jest ta dotycz\u0105ca statusu podatnika VAT. Dla wielu mikroprzedsi\u0119biorc\u00f3w i freelancer\u00f3w <\/span><b>zwolnienie podmiotowe z VAT<\/b><span style=\"font-weight: 400;\"> to naturalny pierwszy krok. Pozwala on unikn\u0105\u0107 skomplikowanych deklaracji, comiesi\u0119cznego wysy\u0142ania plik\u00f3w JPK_V7 oraz \u2013 co najwa\u017cniejsze \u2013 umo\u017cliwia oferowanie ni\u017cszych cen klientom indywidualnym.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Podstawowym przywilejem jest tutaj <\/span><b>limit zwolnienia z VAT<\/b><span style=\"font-weight: 400;\">, kt\u00f3ry obecnie wynosi <\/span><b>240 000 z\u0142<\/b><span style=\"font-weight: 400;\"> przychodu rocznie. Cho\u0107 rozwi\u0105zanie to wydaje si\u0119 proste, wymaga od przedsi\u0119biorcy czujno\u015bci. Przekroczenie limitu nawet o z\u0142ot\u00f3wk\u0119 bez wcze\u015bniejszej rejestracji mo\u017ce skutkowa\u0107 dotkliwymi sankcjami ze strony urz\u0119du skarbowego. W\u0142a\u015bnie dlatego odpowiednie <strong>oprogramowanie ksi\u0119gowe<\/strong> staje si\u0119 niezb\u0119dnym partnerem, daj\u0105c szans\u0119 na dope\u0142nienie formalno\u015bci.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-24379c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"24379c0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1de25ff\" data-id=\"1de25ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dda6961 elementor-widget elementor-widget-heading\" data-id=\"dda6961\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak obliczy\u0107 limit zwolnienia z VAT dla nowej firmy w 2026 roku?<\/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-dba38f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dba38f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9e6ef4\" data-id=\"c9e6ef4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-849dd14 elementor-widget elementor-widget-text-editor\" data-id=\"849dd14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Jednym z najcz\u0119stszych b\u0142\u0119d\u00f3w pocz\u0105tkuj\u0105cych przedsi\u0119biorc\u00f3w jest za\u0142o\u017cenie, \u017ce ka\u017cdemu zawsze przys\u0142uguje pe\u0142ne 240 000 z\u0142 limitu. Je\u015bli otwierasz firm\u0119 w trakcie roku podatkowego, limit ten musisz wyliczy\u0107 <\/span><b>proporcjonalnie do liczby dni prowadzenia dzia\u0142alno\u015bci<\/b><span style=\"font-weight: 400;\"> pozosta\u0142ych do ko\u0144ca roku. Zasada ta wynika bezpo\u015brednio z zapis\u00f3w, jakie zawiera <\/span><b>art. 113 ustawy o VAT<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26cd43c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26cd43c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b6b1c8f\" data-id=\"b6b1c8f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-387b1ad elementor-widget elementor-widget-text-editor\" data-id=\"387b1ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przyjmijmy praktyczny przyk\u0142ad dla firmy zarejestrowanej 13 maja 2026 roku. Musimy sprawdzi\u0107, ile dni firma b\u0119dzie dzia\u0142a\u0107 do ko\u0144ca roku (wliczaj\u0105c dzie\u0144 13 maja):<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Maj:<\/b><span style=\"font-weight: 400;\"> 19 dni (31 dni &#8211; 12 dni poprzedzaj\u0105cych)<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Czerwiec:<\/b><span style=\"font-weight: 400;\"> 30 dni<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Lipiec:<\/b><span style=\"font-weight: 400;\"> 31 dni<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Sierpie\u0144:<\/b><span style=\"font-weight: 400;\"> 31 dni<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wrzesie\u0144:<\/b><span style=\"font-weight: 400;\"> 30 dni<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Pa\u017adziernik:<\/b><span style=\"font-weight: 400;\"> 31 dni<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Listopad:<\/b><span style=\"font-weight: 400;\"> 30 dni<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Grudzie\u0144:<\/b><span style=\"font-weight: 400;\"> 31 dni<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>\u0141\u0105cznie:<\/b> <b>233 dni<\/b><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Stosujemy nast\u0119puj\u0105cy wz\u00f3r matematyczny:<\/span><\/p><p>Lp = Ld x Lr \/ Dy<\/p><p><span style=\"font-weight: 400;\">Gdzie:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lp \u2013 Tw\u00f3j limit proporcjonalny<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ld\u2013 liczba dni prowadzenia firmy w danym roku (233)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lr \u2013 roczny limit zwolnienia (240 000 z\u0142)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dy \u2013 liczba dni w roku (365)<\/span><\/li><\/ul><p>Tw\u00f3j limit zwolnienia z VAT na rok 2026 wynosi 153 205,48 z\u0142. <span style=\"font-weight: 400;\">Ka\u017cda sprzeda\u017c powy\u017cej tej kwoty sprawi, \u017ce przestaniesz by\u0107 <\/span><b>zwolniony podmiotowo z VAT<\/b><span style=\"font-weight: 400;\">.<\/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-ed2b3f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed2b3f7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62e23c9\" data-id=\"62e23c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac7f7ad elementor-widget elementor-widget-spacer\" data-id=\"ac7f7ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770f684 elementor-widget elementor-widget-heading\" data-id=\"770f684\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie us\u0142ugi wykluczaj\u0105 prawo do bycia zwolnionym podmiotowo z 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-ecf7d74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ecf7d74\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9a856f8\" data-id=\"9a856f8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a5c5756 elementor-widget elementor-widget-text-editor\" data-id=\"a5c5756\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Nie ka\u017cdy przedsi\u0119biorca ma luksus wyboru. Ustawa o podatku od towar\u00f3w i us\u0142ug wskazuje katalog bran\u017c, kt\u00f3re musz\u0105 zarejestrowa\u0107 si\u0119 jako \u201eczynni podatnicy VAT\u201d. Je\u015bli Twoja dzia\u0142alno\u015b\u0107 obejmuje te obszary, bycie <\/span><b>zwolnionym podmiotowo z VAT<\/b><span style=\"font-weight: 400;\"> jest prawnie niemo\u017cliwe.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Do tej grupy nale\u017c\u0105 m.in. firmy \u015bwiadcz\u0105ce us\u0142ugi:<\/b><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>prawnicze<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>doradcze<\/b><span style=\"font-weight: 400;\"> (z wy\u0142\u0105czeniem doradztwa rolniczego),<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>jubilerskie<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">\u015bci\u015ble okre\u015blone us\u0142ugi \u015bci\u0105gania d\u0142ug\u00f3w oraz faktoringu.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ed711e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed711e5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a703c1d\" data-id=\"a703c1d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6991aa elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a6991aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-hand-point-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWy\u0142\u0105czenie dotyczy r\u00f3wnie\u017c sprzeda\u017cy towar\u00f3w takich jak cz\u0119\u015bci samochodowe, wyroby tytoniowe, napoje alkoholowe (o okre\u015blonej zawarto\u015bci alkoholu) czy nowe \u015brodki transportu.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa36f11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa36f11\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c697416\" data-id=\"c697416\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5b9db0 elementor-widget elementor-widget-heading\" data-id=\"d5b9db0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kto mo\u017ce by\u0107 zwolniony przedmiotowo z VAT? <\/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-dceb69a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dceb69a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3697a69\" data-id=\"3697a69\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b6abce elementor-widget elementor-widget-text-editor\" data-id=\"9b6abce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W przypadku <\/span><b>zwolnienia przedmiotowego z VAT<\/b><span style=\"font-weight: 400;\"> to nie wysoko\u015b\u0107 obrot\u00f3w, lecz charakter wykonywanych czynno\u015bci decyduje o braku obowi\u0105zku naliczania podatku VAT. Zwolnienie to dotyczy konkretnych rodzaj\u00f3w us\u0142ug i czynno\u015bci uznawanych przez ustawodawc\u0119 za szczeg\u00f3lnie istotne spo\u0142ecznie lub specyficzne gospodarczo.<\/span><\/span><\/p><p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Do najwa\u017cniejszych us\u0142ug zwolnionych przedmiotowo z VAT \u00a0\u2013 na podstawie art. 43 ustawy o VAT \u00a0\u2013 nale\u017c\u0105 m.in.:<\/span><\/strong><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>us\u0142ugi medyczne i dentystyczne<\/strong> \u00a0\u2013 pod warunkiem, \u017ce s\u0142u\u017c\u0105 profilaktyce, zachowaniu, ratowaniu, przywracaniu lub poprawie zdrowia,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>us\u0142ugi edukacyjne<\/strong> \u00a0\u2013 \u015bwiadczone przez jednostki obj\u0119te systemem o\u015bwiaty oraz w ramach prywatnego nauczania na poziomie przedszkolnym, podstawowym, ponadpodstawowym i wy\u017cszym,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>us\u0142ugi ubezpieczeniowe i finansowe<\/strong> \u00a0\u2013 m.in. udzielanie kredyt\u00f3w, po\u015brednictwo finansowe czy zarz\u0105dzanie funduszami inwestycyjnymi,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>wynajem nieruchomo\u015bci na cele mieszkaniowe<\/strong> \u00a0\u2013 wy\u0142\u0105cznie na w\u0142asny rachunek i wy\u0142\u0105cznie na cele mieszkaniowe najemc\u00f3w,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">us\u0142ugi opieki nad dzie\u0107mi, m\u0142odzie\u017c\u0105, osobami starszymi oraz osobami z niepe\u0142nosprawno\u015bciami.<\/span><\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffed21d elementor-widget elementor-widget-image\" data-id=\"ffed21d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg\" class=\"attachment-full size-full wp-image-21051\" alt=\"banner akademia skp 2\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ef9db8 elementor-widget elementor-widget-spacer\" data-id=\"7ef9db8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\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-ef5df63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef5df63\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f272dd5\" data-id=\"f272dd5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-beaa5b3 elementor-widget elementor-widget-heading\" data-id=\"beaa5b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak prawid\u0142owo dokumentowa\u0107 sprzeda\u017c, b\u0119d\u0105c zwolnionym podmiotowo z 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-bb704b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb704b4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57c7ab1\" data-id=\"57c7ab1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1219dd7 elementor-widget elementor-widget-text-editor\" data-id=\"1219dd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Przedsi\u0119biorca korzystaj\u0105cy ze zwolnienia nie jest ca\u0142kowicie zwolniony z obowi\u0105zk\u00f3w dokumentacyjnych. Kluczowym dokumentem jest w tym przypadku <\/span><b>uproszczona ewidencja sprzeda\u017cy<\/b><span style=\"font-weight: 400;\">. Musi by\u0107 ona prowadzona rzetelnie i obejmowa\u0107 przychody z ka\u017cdego dnia, nie p\u00f3\u017aniej ni\u017c przed dokonaniem sprzeda\u017cy w dniu nast\u0119pnym.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Gdy kontrahent poprosi o potwierdzenie zakupu, wystawiana jest tzw. <\/span><b>faktura nie-vatowiec.<\/b><span style=\"font-weight: 400;\"> R\u00f3\u017cni si\u0119 ona od standardowej faktury VAT tym, \u017ce:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">nie zawiera stawki podatku (np. 23% lub 8%),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">nie zawiera kwoty podatku,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">musi zawiera\u0107 podstaw\u0119 prawn\u0105 zwolnienia.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dla przedsi\u0119biorc\u00f3w, kt\u00f3rych statusem jest podmiot <\/span><b>zwolniony podmiotowo z VAT<\/b><span style=\"font-weight: 400;\">, podstaw\u0105 t\u0105 jest najcz\u0119\u015bciej <\/span><b>art. 113 ust. 1 ustawy o VAT<\/b><span style=\"font-weight: 400;\"> (dla firm dzia\u0142aj\u0105cych d\u0142u\u017cej) lub <\/span><b>art. 113 ust. 9<\/b><span style=\"font-weight: 400;\"> (dla firm rozpoczynaj\u0105cych dzia\u0142alno\u015b\u0107 w trakcie roku).<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7742a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7742a5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9384a46\" data-id=\"9384a46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30bf887 elementor-widget elementor-widget-heading\" data-id=\"30bf887\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiedy dobrowolna rezygnacja ze zwolnienia z VAT si\u0119 op\u0142aca?<\/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-179929c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"179929c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4c6883\" data-id=\"a4c6883\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34cddee elementor-widget elementor-widget-text-editor\" data-id=\"34cddee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Bycie <\/span><b>zwolnionym podmiotowo z VAT<\/b><span style=\"font-weight: 400;\"> nie zawsze jest najbardziej op\u0142acaln\u0105 strategi\u0105 biznesow\u0105. Istniej\u0105 sytuacje, w kt\u00f3rych bycie \u201eVatowcem\u201d po prostu si\u0119 op\u0142aca.<\/span><\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Klienci B2B (Czynni podatnicy VAT):<\/b><span style=\"font-weight: 400;\"> Je\u015bli Twoimi odbiorcami s\u0105 g\u0142\u00f3wnie inne firmy b\u0119d\u0105ce p\u0142atnikami VAT, dla nich Twoja stawka podatku jest neutralna (odlicz\u0105 j\u0105 sobie). Je\u015bli pozostaniesz zwolniony, Twoja cena brutto staje si\u0119 ich kosztem, kt\u00f3rego nie mog\u0105 pomniejszy\u0107 o podatek naliczony, co mo\u017ce czyni\u0107 Ci\u0119 mniej konkurencyjnym.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Du\u017ce inwestycje i zakupy:<\/b><span style=\"font-weight: 400;\"> Planujesz zakup drogiego sprz\u0119tu, samochodu lub remont biura? Jako czynny podatnik VAT odliczysz podatek zawarty w fakturach zakupowych. Je\u015bli jeste\u015b zwolniony, VAT z zakup\u00f3w \u201eprzepada\u201d i powi\u0119ksza Tw\u00f3j koszt.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Handel towarami z nisk\u0105 mar\u017c\u0105:<\/b><span style=\"font-weight: 400;\"> Przy du\u017cej skali zakup\u00f3w towar\u00f3w opodatkowanych stawk\u0105 23%, zwrot podatku z urz\u0119du mo\u017ce znacz\u0105co poprawi\u0107 p\u0142ynno\u015b\u0107 finansow\u0105 Twojej firmy.<\/span><\/span><\/li><\/ol><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Decyzja o rezygnacji ze zwolnienia powinna by\u0107 poprzedzona analiz\u0105 rentowno\u015bci. Wiele program\u00f3w ksi\u0119gowych oferuje modu\u0142y, kt\u00f3re potrafi\u0105 zasymulowa\u0107 oba scenariusze na podstawie Twoich koszt\u00f3w i planowanych przychod\u00f3w, u\u0142atwiaj\u0105c podj\u0119cie optymalnej decyzji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e89f8c elementor-widget elementor-widget-image\" data-id=\"0e89f8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9b4541 elementor-widget elementor-widget-spacer\" data-id=\"f9b4541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\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-9cefe5b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9cefe5b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48d6ecb\" data-id=\"48d6ecb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9860abe elementor-widget elementor-widget-heading\" data-id=\"9860abe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zwolnienie podmiotowe z VAT - podsumowanie<\/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-9132fee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9132fee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db47bae\" data-id=\"db47bae\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c28902 elementor-widget elementor-widget-text-editor\" data-id=\"6c28902\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Status podatnika <\/span><b>zwolnionego podmiotowo z VAT<\/b><span style=\"font-weight: 400;\"> to \u015bwietne rozwi\u0105zanie na start, daj\u0105ce realne oszcz\u0119dno\u015bci czasu i pieni\u0119dzy. Kluczem do sukcesu jest jednak trzymanie r\u0119ki na pulsie w kwestii <\/span><b>limitu zwolnienia z VAT.<\/b> Istotne jest r\u00f3wnie\u017c<span style=\"font-weight: 400;\">\u00a0prawid\u0142owe stosowanie przepis\u00f3w takich jak <\/span><b>art. 113 ustawy o VAT<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W \u015bwiecie dynamicznych zmian podatkowych, samodzielne pilnowanie termin\u00f3w i limit\u00f3w w papierowym notesie to prosta droga do b\u0142\u0119d\u00f3w. Automatyzacja ksi\u0119gowo\u015bci poprzez <strong>oprogramowanie ksi\u0119gowe<\/strong> to nie tylko wygoda, ale przede wszystkim bezpiecze\u0144stwo. Dzi\u0119ki temu mo\u017cesz skupi\u0107 si\u0119 na rozwoju biznesu, a nie na liczeniu dni czy sprawdzaniu tre\u015bci <\/span><b>faktury nie-vatowiec.<\/b><\/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-ca9e51e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca9e51e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78ab33e\" data-id=\"78ab33e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0be69f elementor-widget elementor-widget-heading\" data-id=\"a0be69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sekcja FAQ<\/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-6ee5272 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ee5272\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ad341ce\" data-id=\"ad341ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fc84f0 elementor-widget elementor-widget-accordion\" data-id=\"9fc84f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1671\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1671\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy do limitu 240 000 z\u0142 wlicza si\u0119 sprzeda\u017c \u015brodk\u00f3w trwa\u0142ych?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1671\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1671\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. Zgodnie z przepisami, do limitu uprawniaj\u0105cego do zwolnienia podmiotowego nie wlicza si\u0119 odp\u0142atnej dostawy towar\u00f3w i \u015bwiadczenia us\u0142ug, kt\u00f3re s\u0105 zaliczane przez podatnika do \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych podlegaj\u0105cych amortyzacji.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1672\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1672\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Co zrobi\u0107 natychmiast po przekroczeniu limitu?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1672\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1672\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zwolnienie traci moc z chwil\u0105 przekroczenia kwoty limitu. Od tej konkretnej transakcji, kt\u00f3ra spowodowa\u0142a przekroczenie, musisz ju\u017c naliczy\u0107 podatek VAT. Nale\u017cy r\u00f3wnie\u017c niezw\u0142ocznie z\u0142o\u017cy\u0107 formularz rejestracyjny VAT-R do w\u0142a\u015bciwego urz\u0119du skarbowego.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1673\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1673\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy przedsi\u0119biorca zwolniony podmiotowo z VAT musi sk\u0142ada\u0107 pliki JPK?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1673\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1673\"><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Co do zasady \u2013 nie. Podmioty korzystaj\u0105ce wy\u0142\u0105cznie ze zwolnienia podmiotowego nie maj\u0105 obowi\u0105zku wysy\u0142ania comiesi\u0119cznych plik\u00f3w JPK_V7. Musz\u0105 jednak prowadzi\u0107 <\/span><b>uproszczon\u0105 ewidencj\u0119 sprzeda\u017cy<\/b><span style=\"font-weight: 400;\">, aby m\u00f3c udowodni\u0107, \u017ce nie przekroczy\u0142y limitu zwolnienia. Wyj\u0105tkiem mog\u0105 by\u0107 specyficzne transakcje wewn\u0105trzwsp\u00f3lnotowe, kt\u00f3re mog\u0105 wymaga\u0107 innych form raportowania.<\/span><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\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-a7f6db9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7f6db9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43ea265\" data-id=\"43ea265\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a251f58 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a251f58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea48d40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea48d40\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-720bcfe\" data-id=\"720bcfe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df20025 elementor-widget elementor-widget-text-editor\" data-id=\"df20025\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: 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-8ddf7e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ddf7e8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50e6fd1\" data-id=\"50e6fd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0a1c5f elementor-widget elementor-widget-heading\" data-id=\"d0a1c5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-962dcfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"962dcfc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-87860cd\" data-id=\"87860cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a7d656 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8a7d656\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul 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class=\"elementor-icon-list-text\">Odliczenie VAT w praktyce \u2013 terminy i obowi\u0105zki podatnika <\/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\/faktura-bez-vat\" 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\">Faktury bez VAT \u2013 czym s\u0105 i kto mo\u017ce je wystawi\u0107? <\/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\" 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Dla wielu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24045,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[847,1268,1269,1270],"class_list":["post-24044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-zwolnienie-podmiotowe-z-vat","tag-limit-zwolnienia-z-vat-2026","tag-faktura-bez-vat","tag-kiedy-rejestracja-do-vat-jest-obowiazkowa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak dzia\u0142a zwolnienie podmiotowe z VAT? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Jakie warunki trzeba spe\u0142ni\u0107, aby uzyska\u0107 zwolnienie podmiotowe z VAT w 2026 roku?Poznaj zasady dla nowych firm.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-dziala-zwolnienie-podmiotowe-z-vat\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak dzia\u0142a zwolnienie podmiotowe z VAT? 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