{"id":24074,"date":"2026-06-01T10:31:50","date_gmt":"2026-06-01T08:31:50","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24074"},"modified":"2026-07-15T12:52:24","modified_gmt":"2026-07-15T10:52:24","slug":"jak-zlozyc-korekte-zeznania-rocznego","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-zlozyc-korekte-zeznania-rocznego","title":{"rendered":"Jak z\u0142o\u017cy\u0107 korekt\u0119 zeznania rocznego?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24074\" class=\"elementor elementor-24074\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-91487aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91487aa\" 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-621a551\" data-id=\"621a551\" 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-39bdb87 elementor-widget elementor-widget-text-editor\" data-id=\"39bdb87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Korekta zeznania rocznego<\/strong> mo\u017ce dotyczy\u0107 zar\u00f3wno przedsi\u0119biorc\u00f3w, jak i os\u00f3b prywatnych.\u00a0<\/span><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W praktyce <strong>skorygowanie deklaracji podatkowej<\/strong> nie musi oznacza\u0107 problem\u00f3w z urz\u0119dem skarbowym. Bardzo cz\u0119sto jest to po prostu spos\u00f3b na prawid\u0142owe rozliczenie podatku i unikni\u0119cie konsekwencji w przysz\u0142o\u015bci.<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 1rem;\">\u00a0W tym artykule wyja\u015bniamy,<\/span><strong style=\"font-family: helvetica, arial, sans-serif; font-size: 1rem;\"> kiedy korekta zeznania rocznego jest konieczna<\/strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 1rem;\">, jak j\u0105 przygotowa\u0107 oraz ile lat wstecz mo\u017cna skorygowa\u0107 deklaracj\u0119.<\/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-11d6de0 elementor-widget elementor-widget-image\" data-id=\"11d6de0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pit-format.pl\/darmowy-program-pit\" 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\/2026\/05\/baner-korekta-zeznania-podatkowego.png\" class=\"attachment-full size-full wp-image-24080\" alt=\"baner programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego.png 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego-300x63.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego-1024x216.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego-768x162.png 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-256a0a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"256a0a5\" 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-466e0b6\" data-id=\"466e0b6\" 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-837ff99 elementor-widget elementor-widget-spacer\" data-id=\"837ff99\" 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-2d0fa9c elementor-widget elementor-widget-heading\" data-id=\"2d0fa9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co to jest korekta deklaracji podatkowej?<\/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-65eca0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65eca0a\" 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-558c9af\" data-id=\"558c9af\" 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-03fdbd5 elementor-widget elementor-widget-text-editor\" data-id=\"03fdbd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Korekta deklaracji podatkowej<\/strong> pozwala nam poprawi\u0107 b\u0142\u0119dy lub uzupe\u0142ni\u0107 brakuj\u0105ce dane w ju\u017c z\u0142o\u017conym zeznaniu podatkowym. Jej celem jest doprowadzenie rozliczenia do zgodno\u015bci ze stanem faktycznym. Dzi\u0119ki temu mo\u017cemy ograniczy\u0107 ryzyko kontroli, odsetek podatkowych oraz odpowiedzialno\u015bci karnej skarbowej.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Popraw\u0119 PIT sk\u0142adamy wtedy, gdy po wys\u0142aniu deklaracji zauwa\u017cymy nieprawid\u0142owo\u015bci. Mog\u0105 one dotyczy\u0107:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">b\u0142\u0119d\u00f3w rachunkowych,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">pomini\u0119tych przychod\u00f3w,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">nieprawid\u0142owo wykazanych koszt\u00f3w,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">b\u0142\u0119dnie zastosowanych ulg podatkowych,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">brakuj\u0105cych za\u0142\u0105cznik\u00f3w.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Cz\u0119sto zdarza si\u0119 r\u00f3wnie\u017c, \u017ce konieczno\u015b\u0107 z\u0142o\u017cenia korekty pojawia si\u0119 po otrzymaniu nowych dokument\u00f3w ju\u017c po wys\u0142aniu rocznego zeznania.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Skorygowane zeznanie sk\u0142adamy na tym samym formularzu co pierwotn\u0105 deklaracj\u0119, np. PIT-36, PIT-37 lub PIT-28.<\/strong> Musimy jedynie zaznaczy\u0107 pole \u201ekorekta zeznania\u201d w cz\u0119\u015bci dotycz\u0105cej celu z\u0142o\u017cenia formularza. Po wys\u0142aniu poprawionej wersji to w\u0142a\u015bnie ona staje si\u0119 obowi\u0105zuj\u0105cym zeznaniem podatkowym.<\/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-dd17918 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dd17918\" 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-5ac8a2a\" data-id=\"5ac8a2a\" 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-21aa0fd elementor-widget elementor-widget-heading\" data-id=\"21aa0fd\" 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 mo\u017cna z\u0142o\u017cy\u0107 korekt\u0119 zeznania podatkowego?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7ea70b elementor-widget elementor-widget-spacer\" data-id=\"a7ea70b\" 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-d7f81dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7f81dc\" 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-2eb9e5f\" data-id=\"2eb9e5f\" 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-356bf80 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"356bf80\" 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\tPrawo do z\u0142o\u017cenia korekty obowi\u0105zuje do momentu przedawnienia zobowi\u0105zania podatkowego. Termin ten wynosi 5 lat, licz\u0105c od ko\u0144ca roku kalendarzowego, w kt\u00f3rym up\u0142yn\u0105\u0142 termin p\u0142atno\u015bci podatku.\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-220ce13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"220ce13\" 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-5df255b\" data-id=\"5df255b\" 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-e658a32 elementor-widget elementor-widget-spacer\" data-id=\"e658a32\" 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-cf02a84 elementor-widget elementor-widget-text-editor\" data-id=\"cf02a84\" 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;\">Oznacza to, \u017ce zeznanie za 2024 rok, kt\u00f3rego termin rozliczenia przypada\u0142 na 30 kwietnia 2025 roku, mo\u017cemy poprawi\u0107 do ko\u0144ca 2030 roku. Analogicznie PIT za 2025 rok b\u0119dzie mo\u017cna skorygowa\u0107 do ko\u0144ca 2031 roku.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak d\u0142ugi okres jest korzystny dla podatnik\u00f3w. Dzi\u0119ki temu mo\u017cemy poprawi\u0107 deklaracj\u0119 nawet kilka lat po jej z\u0142o\u017ceniu. Ma to szczeg\u00f3lne znaczenie wtedy, gdy dopiero po czasie otrzymamy dokumenty potrzebne do zastosowania <strong>ulg podatkowych.<\/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-a7cb58d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7cb58d\" 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-c04a9db\" data-id=\"c04a9db\" 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-2a2ea68 elementor-widget elementor-widget-text-editor\" data-id=\"2a2ea68\" 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;\">Pami\u0119tajmy jednak, \u017ce je\u015bli urz\u0105d skarbowy wykryje b\u0142\u0119dy przed up\u0142ywem terminu przedawnienia, mo\u017cemy zosta\u0107 zobowi\u0105zani do:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">zap\u0142aty zaleg\u0142ego podatku,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uregulowania odsetek za zw\u0142ok\u0119,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">zap\u0142aty mandatu lub grzywny wynikaj\u0105cej z przepis\u00f3w Kodeksu karnego skarbowego.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa426d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa426d7\" 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-47cd1cc\" data-id=\"47cd1cc\" 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-3238ad3 elementor-widget elementor-widget-spacer\" data-id=\"3238ad3\" 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-5ae3d1d elementor-widget elementor-widget-heading\" data-id=\"5ae3d1d\" 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\">Korekta a obowi\u0105zek zap\u0142aty podatku<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ce7737 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ce7737\" 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-e638e05\" data-id=\"e638e05\" 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-28a5960 elementor-widget elementor-widget-text-editor\" data-id=\"28a5960\" 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;\">Z\u0142o\u017cenie korekty mo\u017ce prowadzi\u0107 do powstania zaleg\u0142o\u015bci podatkowej. W takiej sytuacji musimy nie tylko dop\u0142aci\u0107 brakuj\u0105c\u0105 kwot\u0119 podatku, ale r\u00f3wnie\u017c zap\u0142aci\u0107 odsetki za zw\u0142ok\u0119.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Odsetki naliczane s\u0105 od dnia nast\u0119puj\u0105cego po ustawowym terminie p\u0142atno\u015bci podatku za dany rok. Oznacza to, \u017ce nawet je\u015bli korekt\u0119 z\u0142o\u017cymy p\u00f3\u017aniej, urz\u0105d mo\u017ce naliczy\u0107 odsetki za ca\u0142y okres op\u00f3\u017anienia.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W niekt\u00f3rych sytuacjach mo\u017cemy skorzysta\u0107 z obni\u017conej stawki odsetek. Jest to mo\u017cliwe, je\u015bli spe\u0142nimy \u0142\u0105cznie dwa warunki:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">z\u0142o\u017cymy korekt\u0119 w ci\u0105gu 6 miesi\u0119cy od terminu z\u0142o\u017cenia deklaracji,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uregulujemy zaleg\u0142o\u015b\u0107 w ci\u0105gu 7 dni od dnia z\u0142o\u017cenia poprawionego zeznania.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W takim przypadku zap\u0142acimy 50% standardowej stawki odsetek.<\/span><\/p><p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Warto pami\u0119ta\u0107, \u017ce odsetki nie s\u0105 naliczane, je\u015bli ich wysoko\u015b\u0107 nie przekracza ustawowego progu 8,70 z\u0142.<\/span><\/strong><\/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-3627754 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3627754\" 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-2b641d6\" data-id=\"2b641d6\" 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-fe0978a elementor-widget elementor-widget-text-editor\" data-id=\"fe0978a\" 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;\">Zalegasz z podatkiem? Skorzystaj z <\/span><a href=\"https:\/\/podatki-arch.mf.gov.pl\/kalkulatory-podatkowe\/kalkulator-odsetek-za-zwloke-od-zaleglosci-podatkowych-oraz-oplaty-prolongacyjnej\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">kalkulatora odsetek podatkowych<\/span><\/a>.<\/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-1e90bef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e90bef\" 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-ff40ad1\" data-id=\"ff40ad1\" 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-c8bc1ec elementor-widget elementor-widget-spacer\" data-id=\"c8bc1ec\" 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-37d0f1a elementor-widget elementor-widget-heading\" data-id=\"37d0f1a\" 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\">Czy korekta chroni przed kar\u0105?<\/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-b01f2aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b01f2aa\" 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-f2f6a66\" data-id=\"f2f6a66\" 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-490a684 elementor-widget elementor-widget-text-editor\" data-id=\"490a684\" 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;\">Prawid\u0142owo z\u0142o\u017cona korekta deklaracji podatkowej mo\u017ce ochroni\u0107 podatnika przed odpowiedzialno\u015bci\u0105 karn\u0105 skarbow\u0105. Warunkiem jest:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">z\u0142o\u017cenie korekty w odpowiednim terminie,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uregulowanie zaleg\u0142o\u015bci podatkowej wraz z nale\u017cnymi odsetkami, je\u015bli wyst\u0105pi niedop\u0142ata podatku.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W praktyce oznacza to, \u017ce urz\u0105d skarbowy mo\u017ce odst\u0105pi\u0107 od na\u0142o\u017cenia kary za b\u0142\u0119dne rozliczenie.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Warto r\u00f3wnie\u017c wiedzie\u0107, \u017ce <strong>korekt\u0119 mo\u017cemy z\u0142o\u017cy\u0107 przed up\u0142ywem terminu p\u0142atno\u015bci podatku<\/strong>. Je\u015bli odpowiednio wcze\u015bnie dop\u0142acimy ewentualn\u0105 r\u00f3\u017cnic\u0119, odsetki za zw\u0142ok\u0119 w og\u00f3le nie powstan\u0105.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21d5d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21d5d8\" 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-496a5f2\" data-id=\"496a5f2\" 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-709357f elementor-widget elementor-widget-heading\" data-id=\"709357f\" 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 prawo do korekty zostaje zawieszone?<\/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-4a3729c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a3729c\" 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-0ae526c\" data-id=\"0ae526c\" 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-a7000d3 elementor-widget elementor-widget-text-editor\" data-id=\"a7000d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Prawo do poprawienia deklaracji przys\u0142uguje nam przez ca\u0142y okres przedawnienia zobowi\u0105zania podatkowego.<\/strong> Istniej\u0105 jednak sytuacje, w kt\u00f3rych mo\u017cliwo\u015b\u0107 z\u0142o\u017cenia korekty zostaje czasowo ograniczona.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dotyczy to:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">post\u0119powania podatkowego,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kontroli podatkowej,\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">ale wy\u0142\u0105cznie w zakresie obj\u0119tym prowadzonym post\u0119powaniem lub kontrol\u0105.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Po zako\u0144czeniu kontroli ponownie uzyskujemy mo\u017cliwo\u015b\u0107 z\u0142o\u017cenia poprawionej deklaracji.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1c6a6 elementor-widget elementor-widget-image\" data-id=\"df1c6a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pit-format.pl\/darmowy-program-pit\" 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\/2026\/05\/baner-korekta-zeznania-podatkowego.png\" class=\"attachment-full size-full wp-image-24080\" alt=\"baner programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego.png 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego-300x63.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego-1024x216.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/05\/baner-korekta-zeznania-podatkowego-768x162.png 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d526bcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d526bcb\" 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-40ef1c1\" data-id=\"40ef1c1\" 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-9ea1798 elementor-widget elementor-widget-heading\" data-id=\"9ea1798\" 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\">Czynno\u015bci sprawdzaj\u0105ce \u2013 kiedy urz\u0105d skarbowy poprawia deklaracj\u0119?<\/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-7dfe0ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dfe0ef\" 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-3095ff4\" data-id=\"3095ff4\" 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-6a83eb8 elementor-widget elementor-widget-text-editor\" data-id=\"6a83eb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W ramach czynno\u015bci sprawdzaj\u0105cych organ podatkowy mo\u017ce samodzielnie poprawi\u0107 deklaracj\u0119 podatnika. Dotyczy to sytuacji, gdy:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">korekta dotyczy oczywistych b\u0142\u0119d\u00f3w lub omy\u0142ek,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">zmiana zobowi\u0105zania podatkowego, nadp\u0142aty, zwrotu podatku albo straty nie przekracza 5.000 z\u0142.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W takiej sytuacji urz\u0105d dokonuje odpowiednich poprawek lub uzupe\u0142nie\u0144, a nast\u0119pnie przesy\u0142a podatnikowi skorygowan\u0105 deklaracj\u0119 do akceptacji.<\/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-5f2472a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f2472a\" 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-f06f4b7\" data-id=\"f06f4b7\" 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-cc9f2c2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"cc9f2c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\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\tNa wniesienie sprzeciwu mamy 14 dni od dnia dor\u0119czenia korekty. Je\u015bli tego nie zrobimy, poprawiona deklaracja stanie si\u0119 skuteczna z dat\u0105 dokonania zmian przez urz\u0105d skarbowy.\nPami\u0119tajmy jednak, \u017ce korekta wykonana przez urz\u0105d nie daje prawa do zastosowania obni\u017conych odsetek za zw\u0142ok\u0119.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9cca5c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9cca5c2\" 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-348b76c\" data-id=\"348b76c\" 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-f8a4b8c elementor-widget elementor-widget-spacer\" data-id=\"f8a4b8c\" 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-1484504 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1484504\" 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-88ccb14\" data-id=\"88ccb14\" 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-8d82ff0 elementor-widget elementor-widget-heading\" data-id=\"8d82ff0\" 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\">Korekta PIT a przekazanie 1,5% podatku na OPP<\/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-3e023c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e023c3\" 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-774f6bd\" data-id=\"774f6bd\" 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-c1eab3b elementor-widget elementor-widget-text-editor\" data-id=\"c1eab3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Korekta zeznania rocznego mo\u017ce obejmowa\u0107 r\u00f3wnie\u017c wniosek o przekazanie 1,5% podatku na rzecz organizacji po\u017cytku publicznego (OPP).<\/strong>\u00a0 Taka korekta b\u0119dzie skuteczna tylko wtedy, gdy zostanie z\u0142o\u017cona w terminie 1 miesi\u0105ca od up\u0142ywu ustawowego terminu na z\u0142o\u017cenie zeznania. Po przekroczeniu tego terminu urz\u0105d skarbowy nie przeka\u017ce \u015brodk\u00f3w na wskazan\u0105 organizacj\u0119 po\u017cytku publicznego, nawet je\u015bli korekta zostanie przyj\u0119ta.<\/span><\/p><p><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Samo wskazanie organizacji w deklaracji lub korekcie nie wystarczy. Kluczowe znaczenie ma tak\u017ce terminowa zap\u0142ata podatku nale\u017cnego. Urz\u0105d skarbowy przeka\u017ce 1,5% podatku na OPP wy\u0142\u0105cznie wtedy, gdy podatnik zap\u0142aci podatek oraz ureguluje zaleg\u0142o\u015bci podatkowe w odpowiednim terminie.<\/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-d4a8321 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4a8321\" 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-dd30982\" data-id=\"dd30982\" 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-43aa530 elementor-widget elementor-widget-heading\" data-id=\"43aa530\" 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 z\u0142o\u017cy\u0107 korekt\u0119 deklaracji podatkowej?<\/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-4bc5af4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bc5af4\" 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-9ea89c7\" data-id=\"9ea89c7\" 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-1039fc8 elementor-widget elementor-widget-text-editor\" data-id=\"1039fc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Z\u0142o\u017cenie korekty deklaracji podatkowej wymaga ponownego przygotowania ca\u0142ego formularza PIT.<\/strong> Nie wystarczy poprawi\u0107 wy\u0142\u0105cznie b\u0142\u0119dnej pozycji. Powinni\u015bmy ponownie uzupe\u0142ni\u0107 wszystkie dane zawarte w deklaracji, zar\u00f3wno te prawid\u0142owe, jak i te, kt\u00f3re wymagaj\u0105 zmiany. Korekta stanowi bowiem now\u0105 wersj\u0119 wcze\u015bniej z\u0142o\u017conego zeznania rocznego.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Korekt\u0119 mo\u017cemy z\u0142o\u017cy\u0107 na kilka sposob\u00f3w. Najwygodniejszym rozwi\u0105zaniem jest przes\u0142anie deklaracji drog\u0105 elektroniczn\u0105, na przyk\u0142ad za po\u015brednictwem us\u0142ugi Tw\u00f3j e-PIT lub <strong>programu do rozlicze\u0144 podatkowych.<\/strong> Korekt\u0119 mo\u017cna r\u00f3wnie\u017c dostarczy\u0107 osobi\u015bcie do urz\u0119du skarbowego albo wys\u0142a\u0107 poczt\u0105.<\/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-5dbf912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5dbf912\" 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-c22ffbc\" data-id=\"c22ffbc\" 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-8d2d9d6 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8d2d9d6\" 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\tWarto podkre\u015bli\u0107, \u017ce korekta PIT online jest dost\u0119pna tak\u017ce dla os\u00f3b, kt\u00f3re pierwotne zeznanie z\u0142o\u017cy\u0142y w formie papierowej. Nie ma wi\u0119c obowi\u0105zku zachowania tej samej formy sk\u0142adania dokument\u00f3w.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-00ba7de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00ba7de\" 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-0e965fd\" data-id=\"0e965fd\" 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-b876fd3 elementor-widget elementor-widget-spacer\" data-id=\"b876fd3\" 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-e4707e4 elementor-widget elementor-widget-heading\" data-id=\"e4707e4\" 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\">Zwrot nadp\u0142aty po korekcie PIT<\/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-8597b74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8597b74\" 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-5843e91\" data-id=\"5843e91\" 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-048fe68 elementor-widget elementor-widget-text-editor\" data-id=\"048fe68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>Korekta deklaracji podatkowej<\/strong> <strong>bardzo cz\u0119sto prowadzi do powstania nadp\u0142aty podatku<\/strong>. Najcz\u0119\u015bciej dzieje si\u0119 tak wtedy, gdy dopiero po terminie przypomnimy sobie o przys\u0142uguj\u0105cych ulgach lub odliczeniach.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Termin zwrotu nadp\u0142aty zale\u017cy od momentu z\u0142o\u017cenia korekty. Je\u017celi poprawiona deklaracja zosta\u0142a przekazana do urz\u0119du jeszcze przed up\u0142ywem terminu sk\u0142adania zezna\u0144 rocznych, urz\u0105d zwr\u00f3ci nadp\u0142at\u0119 w standardowym terminie przewidzianym dla rozlicze\u0144 PIT.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Inaczej wygl\u0105da sytuacja, gdy korekta zostanie z\u0142o\u017cona po ustawowym terminie. W takim przypadku urz\u0105d skarbowy ma maksymalnie 3 miesi\u0105ce na dokonanie zwrotu podatku. Termin ten liczony jest od dnia z\u0142o\u017cenia korekty deklaracji.<\/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-e6d2c0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6d2c0f\" 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-7fce370\" data-id=\"7fce370\" 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-9c7a1c0 elementor-widget elementor-widget-heading\" data-id=\"9c7a1c0\" 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\">A co z za\u0142\u0105cznikiem ORD-ZU?<\/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-6674e7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6674e7b\" 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-13faa46\" data-id=\"13faa46\" 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-9e8007f elementor-widget elementor-widget-text-editor\" data-id=\"9e8007f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>W wielu przypadkach korekta deklaracji podatkowej nie wymaga ju\u017c sk\u0142adania dodatkowego uzasadnienia.<\/strong> Jeszcze kilka lat temu do poprawionego zeznania nale\u017ca\u0142o obowi\u0105zkowo do\u0142\u0105cza\u0107 formularz ORD-ZU, czyli uzasadnienie przyczyn korekty. Obecnie taki obowi\u0105zek co do zasady ju\u017c nie wyst\u0119puje.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie oznacza to jednak, \u017ce formularz ORD-ZU ca\u0142kowicie straci\u0142 znaczenie. Nadal mo\u017cemy do\u0142\u0105czy\u0107 go dobrowolnie, je\u015bli chcemy dok\u0142adniej wyja\u015bni\u0107 przyczyny zmiany deklaracji. W praktyce ORD-ZU pe\u0142ni funkcj\u0119 wyja\u015bnienia dla organu podatkowego. Mo\u017cemy w nim wskaza\u0107, z czego wynika b\u0142\u0105d oraz dlaczego zdecydowali\u015bmy si\u0119 na korekt\u0119 zeznania.<\/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-5357954 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5357954\" 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-8db745a\" data-id=\"8db745a\" 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-97e6d98 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"97e6d98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\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\tWarto pami\u0119ta\u0107, \u017ce w niekt\u00f3rych sytuacjach urz\u0105d skarbowy mo\u017ce poprosi\u0107 nas o dodatkowe wyja\u015bnienia nawet wtedy, gdy nie do\u0142\u0105czymy formularza ORD-ZU do korekty PIT.\nJe\u017celi sk\u0142adamy korekt\u0119 elektronicznie, formularz ORD-ZU mo\u017cemy przes\u0142a\u0107 razem z deklaracj\u0105 jako dodatkowy za\u0142\u0105cznik.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a346f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a346f2\" 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-a4343a7\" data-id=\"a4343a7\" 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-1dc787a elementor-widget elementor-widget-spacer\" data-id=\"1dc787a\" 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-f4ac5aa elementor-widget elementor-widget-heading\" data-id=\"f4ac5aa\" 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\">Korekta zeznania podatkowego - 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-e0cc3cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0cc3cc\" 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-9f2d1db\" data-id=\"9f2d1db\" 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-5dab018 elementor-widget elementor-widget-text-editor\" data-id=\"5dab018\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Korekta zeznania rocznego to standardowa i w pe\u0142ni bezpieczna procedura, do kt\u00f3rej ka\u017cdy podatnik ma prawo.<\/strong> Zamiast traktowa\u0107 j\u0105 jako pow\u00f3d do stresu, warto spojrze\u0107 na ni\u0105 jak na u\u017cyteczne narz\u0119dzie ochrony w\u0142asnych interes\u00f3w. Proaktywne, samodzielne usuni\u0119cie b\u0142\u0119du to najskuteczniejszy spos\u00f3b na uregulowanie swojej sytuacji i unikni\u0119cie dotkliwych sankcji karnoskarbowych. System podatkowy dopuszcza pomy\u0142ki, dlatego kluczem do spokoju jest tu po prostu rzetelno\u015b\u0107, transparentno\u015b\u0107 i nieodk\u0142adanie formalno\u015bci na ostatni\u0105 chwil\u0119.<\/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-c18baaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c18baaa\" 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-4b3d9fb\" data-id=\"4b3d9fb\" 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-bcc4642 elementor-widget elementor-widget-accordion\" data-id=\"bcc4642\" 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-1971\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1971\" 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\">Ile lat wstecz mo\u017cna z\u0142o\u017cy\u0107 korekt\u0119 zeznania rocznego (PIT)?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1971\"><p>Prawo do z\u0142o\u017cenia korekty deklaracji podatkowej obowi\u0105zuje do momentu przedawnienia zobowi\u0105zania podatkowego, czyli przez <b data-path-to-node=\"3\" data-index-in-node=\"122\">5 lat<\/b>. Czas ten liczy si\u0119 od ko\u0144ca roku kalendarzowego, w kt\u00f3rym up\u0142yn\u0105\u0142 termin p\u0142atno\u015bci podatku. Przyk\u0142adowo: zeznanie roczne (PIT) za 2024 rok, rozliczane do ko\u0144ca kwietnia 2025 r., mo\u017cna skorygowa\u0107 a\u017c do ko\u0144ca 2030 roku.<\/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-1972\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1972\" 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\">Jak z\u0142o\u017cy\u0107 korekt\u0119 deklaracji podatkowej \u2013 online czy papierowo?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1972\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Korekt\u0119 mo\u017cesz z\u0142o\u017cy\u0107 w dowolnej, wygodnej dla Ciebie formie \u2013 nie musi ona odpowiada\u0107 formie z\u0142o\u017cenia pierwotnego zeznania. Najszybsz\u0105 opcj\u0105 jest <b data-path-to-node=\"5\" data-index-in-node=\"147\">korekta PIT online<\/b> (np. przez us\u0142ug\u0119 Tw\u00f3j e-PIT lub program do rozlicze\u0144). Mo\u017cesz r\u00f3wnie\u017c z\u0142o\u017cy\u0107 dokument osobi\u015bcie w urz\u0119dzie skarbowym lub wys\u0142a\u0107 go poczt\u0105. Pami\u0119taj, aby na formularzu (np. PIT-37, PIT-36) zaznaczy\u0107 pole \u201ekorekta zeznania\u201d i wype\u0142ni\u0107 go w ca\u0142o\u015bci, a nie tylko w miejscu, w kt\u00f3rym wyst\u0105pi\u0142 b\u0142\u0105d.<\/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-1973\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1973\" 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\">Kiedy otrzymam zwrot nadp\u0142aty po z\u0142o\u017ceniu korekty PIT?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1973\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Termin zwrotu podatku zale\u017cy od tego, kiedy wy\u015blesz poprawion\u0105 deklaracj\u0119. Je\u015bli korekta zeznania trafi do urz\u0119du po ustawowym terminie sk\u0142adania rozlicze\u0144 rocznych, urz\u0105d skarbowy ma <b data-path-to-node=\"7\" data-index-in-node=\"184\">maksymalnie 3 miesi\u0105ce<\/b> na zwrot nadp\u0142aty (licz\u0105c od dnia wp\u0142yni\u0119cia dokumentu). Z\u0142o\u017cenie korekty przed up\u0142ywem standardowego terminu rozlicze\u0144 oznacza zwrot w zwyk\u0142ym, ustawowym czasie przewidzianym dla PIT.<\/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-1974\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1974\" 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 poprawionego PIT-u musz\u0119 do\u0142\u0105czy\u0107 uzasadnienie (formularz ORD-ZU)?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1974\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1974\"><p>Obecnie formularz <b data-path-to-node=\"9\" data-index-in-node=\"18\">ORD-ZU<\/b>, czyli uzasadnienie przyczyn korekty, <b data-path-to-node=\"9\" data-index-in-node=\"63\">nie jest ju\u017c obowi\u0105zkowy<\/b>. Do\u0142\u0105czenie go do skorygowanej deklaracji jest w pe\u0142ni dobrowolne. Warto to zrobi\u0107, gdy zale\u017cy nam na dok\u0142adnym wyja\u015bnieniu organowi podatkowemu skomplikowanej sytuacji i precyzyjnym wskazaniu, dlaczego pierwotne wyliczenie wymaga\u0142o zmiany.<\/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-1975\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1975\" 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 korekta chroni przed kar\u0105 i odsetkami z urz\u0119du skarbowego?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1975\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1975\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Z\u0142o\u017cenie korekty mo\u017ce uchroni\u0107 Ci\u0119 przed na\u0142o\u017ceniem kary, mandatu lub grzywny z tytu\u0142u Kodeksu karnego skarbowego. Aby tak si\u0119 sta\u0142o, musisz z\u0142o\u017cy\u0107 poprawne zeznanie oraz <b data-path-to-node=\"11\" data-index-in-node=\"171\">niezw\u0142ocznie uregulowa\u0107 zaleg\u0142o\u015b\u0107 podatkow\u0105 wraz z odsetkami<\/b> za zw\u0142ok\u0119. Je\u015bli z\u0142o\u017cysz korekt\u0119 szybko (do 6 miesi\u0119cy) i zap\u0142acisz podatek w ci\u0105gu 7 dni od jej z\u0142o\u017cenia, odsetki zostan\u0105 obni\u017cone o 50%. Je\u017celi odsetki nie przekraczaj\u0105 kwoty 8,70 z\u0142, nie trzeba ich op\u0142aca\u0107 wcale.<\/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-069ad3d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"069ad3d\" 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-05b1ebf\" data-id=\"05b1ebf\" 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-7439bde elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7439bde\" 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-f5fbd03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5fbd03\" 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-7ce6f01\" data-id=\"7ce6f01\" 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-71d9f28 elementor-widget elementor-widget-text-editor\" data-id=\"71d9f28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Autor: Agnieszka Fida<\/strong><\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b72d51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b72d51\" 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-89c8834\" data-id=\"89c8834\" 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-24e31f9 elementor-widget elementor-widget-heading\" data-id=\"24e31f9\" 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-b61e09c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b61e09c\" 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-0363620\" data-id=\"0363620\" 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-bb0f29f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bb0f29f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jakie-zaszly-zmiany-w-rozliczaniu-skladki-zdrowotnej-od-2025-roku\" 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\">Jakie zasz\u0142y zmiany w rozliczaniu sk\u0142adki zdrowotnej od 2025 roku? <\/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\/skladka-zdrowotna-na-podatku-liniowym-i-skali-podatkowej\" 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 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podatkowej nie musi oznacza\u0107 problem\u00f3w z&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24075,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1274,1275,1276,1277,1278],"class_list":["post-24074","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-korekta-zeznania-rocznego","tag-korekta-pit-online","tag-jak-poprawic-deklaracje-podatkowa","tag-termin-korekty-pit","tag-korekta-deklaracji-podatkowej-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak z\u0142o\u017cy\u0107 korekt\u0119 zeznania rocznego? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Z\u0142o\u017cy\u0142e\u015b zeznanie roczne w terminie, ale wymaga ono korekty? 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