{"id":24590,"date":"2026-08-24T11:07:33","date_gmt":"2026-08-24T09:07:33","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24590"},"modified":"2026-08-24T11:07:33","modified_gmt":"2026-08-24T09:07:33","slug":"leasing-dla-nowych-firm-jak-uzyskac-finansowanie","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/leasing-dla-nowych-firm-jak-uzyskac-finansowanie","title":{"rendered":"Leasing dla nowych firm. Jak uzyska\u0107 finansowanie?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24590\" class=\"elementor elementor-24590\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be6dbd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be6dbd6\" 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-0848408\" data-id=\"0848408\" 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-2ef1ed6 elementor-widget elementor-widget-text-editor\" data-id=\"2ef1ed6\" 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 w\u0142asnej dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 poniesienia wielu wydatk\u00f3w startowych. Jednym z najwi\u0119kszych wyzwa\u0144, przed kt\u00f3rymi staje m\u0142ody przedsi\u0119biorca, jest zakup niezb\u0119dnych narz\u0119dzi pracy. Wci\u0105\u017c panuje przekonanie, \u017ce nowo powsta\u0142y podmiot gospodarczy musi wykaza\u0107 si\u0119 co najmniej 6- lub 12-miesi\u0119cznym sta\u017cem oraz stabilnymi przychodami, aby ubiega\u0107 si\u0119 o finansowanie zewn\u0119trzne. To nieprawda. Rynek oferuje rozwi\u0105zania dopasowane do potrzeb podmiot\u00f3w bez historii operacyjnej. W tym artykule wyja\u015bniamy krok po kroku,<\/span><b> jak uzyska\u0107 leasing dla nowych firm<\/b><span style=\"font-weight: 400;\">. Om\u00f3wimy wymagan\u0105 dokumentacj\u0119, optymalne struktury um\u00f3w oraz zasady rozliczania op\u0142at w podatkach (PIT\/CIT i VAT) na podstawie aktualnych przepis\u00f3w.<\/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-130f666 elementor-widget elementor-widget-image\" data-id=\"130f666\" 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\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-2ab03e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ab03e3\" 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-8bf85d4\" data-id=\"8bf85d4\" 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-8a70c38 elementor-widget elementor-widget-spacer\" data-id=\"8a70c38\" 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-80eb4e0 elementor-widget elementor-widget-heading\" data-id=\"80eb4e0\" 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 otrzyma\u0107 leasing od pierwszego dnia dzia\u0142alno\u015bci?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ece6df2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ece6df2\" 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-19fd4a6\" data-id=\"19fd4a6\" 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-8a20c82 elementor-widget elementor-widget-text-editor\" data-id=\"8a20c82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Nowa firma mo\u017ce otrzyma\u0107 leasing od pierwszego dnia dzia\u0142alno\u015bci, najcz\u0119\u015bciej korzystaj\u0105c z tzw. procedury uproszczonej.<\/b><span style=\"font-weight: 400;\"> W ramach tej \u015bcie\u017cki finansowania instytucje leasingowe nie wymagaj\u0105 przedstawiania sprawozda\u0144 finansowych ani wykazywania historycznych przychod\u00f3w. Opieraj\u0105 decyzj\u0119 na ocenie ryzyka przedmiotu oraz o\u015bwiadczeniu maj\u0105tkowym w\u0142a\u015bciciela. Ryzyko braku historii operacyjnej leasingodawcy rekompensuj\u0105 sobie zazwyczaj wymogiem wniesienia wy\u017cszej wp\u0142aty wst\u0119pnej (czynszu inicjalnego). Mo\u017ce to by\u0107 r\u00f3wnie\u017c katalog \u015brodk\u00f3w trwa\u0142ych o wysokiej p\u0142ynno\u015bci rynkowej (np. nowe lub kilkuletnie samochody osobowe i dostawcze).<\/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-2d6be73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d6be73\" 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-6ade288\" data-id=\"6ade288\" 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-abc7b55 elementor-widget elementor-widget-text-editor\" data-id=\"abc7b55\" 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><em><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przyk\u0142ad:<\/b><\/span><\/em><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Jan zak\u0142ada jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w poniedzia\u0142ek, rejestruj\u0105c firm\u0119 w CEIDG. W \u015brod\u0119 sk\u0142ada wniosek o leasing nowego auta osobowego o warto\u015bci 100 000 z\u0142 netto. Dzi\u0119ki procedurze uproszczonej i wp\u0142acie w\u0142asnej na poziomie 15% (15 000 z\u0142 netto), wniosek zostaje rozpatrzony pozytywnie w ci\u0105gu 24 godzin. Jan nie ma obowi\u0105zku przedstawiania wynik\u00f3w finansowych.<\/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-234b6f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"234b6f8\" 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-f15dd7f\" data-id=\"f15dd7f\" 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-0688fe5 elementor-widget elementor-widget-heading\" data-id=\"0688fe5\" 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 warunki trzeba spe\u0142ni\u0107 przy leasingu na start?<\/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-59d1031 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59d1031\" 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-fbeca1f\" data-id=\"fbeca1f\" 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-0e28e3e elementor-widget elementor-widget-text-editor\" data-id=\"0e28e3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Podstawowe wymagania przy ubieganiu si\u0119 o leasing na start obejmuj\u0105 przedstawienia dokumentu to\u017csamo\u015bci w\u0142a\u015bciciela lub reprezentant\u00f3w sp\u00f3\u0142ki. Konieczne mo\u017ce by\u0107 te\u017c okazanie wpisu do rejestru (CEIDG lub KRS) oraz prawid\u0142owo wype\u0142nionego wniosku leasingowego.<\/b><span style=\"font-weight: 400;\"> Je\u015bli warto\u015b\u0107 przedmiotu przekracza standardowe limity procedury uproszczonej lub przedmiot charakteryzuje si\u0119 nisk\u0105 p\u0142ynno\u015bci\u0105 (np. specjalistyczna linia technologiczna), firma leasingowa mo\u017ce zastosowa\u0107 procedur\u0119 standardow\u0105. W takim przypadku wymagane mog\u0105 by\u0107 dodatkowe dokumenty. Mowa tu o biznesplanie, por\u0119czeniu maj\u0105tkowym osoby trzeciej, o\u015bwiadczeniu o maj\u0105tku osobistym czy dokumencie potwierdzaj\u0105cym do\u015bwiadczenie bran\u017cowe fundator\u00f3w.<\/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-8f64383 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f64383\" 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-d40c02b\" data-id=\"d40c02b\" 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-4df8bc7 elementor-widget elementor-widget-text-editor\" data-id=\"4df8bc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przyk\u0142ad:<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Sp\u00f3\u0142ka z o.o. \u015bwiadcz\u0105ca us\u0142ugi programistyczne wnioskuje w pierwszym miesi\u0105cu dzia\u0142alno\u015bci o leasing sprz\u0119tu serwerowego o warto\u015bci 200 000 z\u0142. Finansuj\u0105cy prosi o udokumentowanie zdolno\u015bci do sp\u0142aty. Przedsi\u0119biorcy do\u0142\u0105czaj\u0105 do wniosku podpisany na 2 lata kontrakt B2B z kluczowym klientem. To pozwala analitykowi obni\u017cy\u0107 wym\u00f3g wp\u0142aty wst\u0119pnej z 25% do 10%.<\/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-ae28082 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae28082\" 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-fc128be\" data-id=\"fc128be\" 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-c2e65cb elementor-widget elementor-widget-spacer\" data-id=\"c2e65cb\" 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-f9714e9 elementor-widget elementor-widget-heading\" data-id=\"f9714e9\" 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\">Leasing operacyjny czy finansowy \u2013 co wybra\u0107 dla nowo powsta\u0142ej firmy?<\/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-a40e613 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a40e613\" 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-00672d7\" data-id=\"00672d7\" 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-94ff87b elementor-widget elementor-widget-text-editor\" data-id=\"94ff87b\" 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;\">Dla wi\u0119kszo\u015bci nowo powsta\u0142ych firm optymalnym wyborem jest<\/span><b> leasing operacyjny.<\/b><span style=\"font-weight: 400;\"> Pozwala on zaliczy\u0107 ca\u0142\u0105 rat\u0119 (cz\u0119\u015b\u0107 kapita\u0142ow\u0105 i odsetkow\u0105) oraz wp\u0142at\u0119 wst\u0119pn\u0105 bezpo\u015brednio do koszt\u00f3w uzyskania przychod\u00f3w. Z kolei podatek VAT naliczany jest sukcesywnie od ka\u017cdej raty. Alternatyw\u0105 jest<\/span><b> leasing finansowy (kapita\u0142owy)<\/b><span style=\"font-weight: 400;\">, w kt\u00f3rym przedmiot staje si\u0119 sk\u0142adnikiem maj\u0105tku korzystaj\u0105cego. Do koszt\u00f3w zalicza si\u0119 odpisy amortyzacyjne oraz cz\u0119\u015b\u0107 odsetkow\u0105 raty. Natomiast ca\u0142y podatek VAT od warto\u015bci przedmiotu nale\u017cy zap\u0142aci\u0107 z g\u00f3ry przy podpisaniu umowy. Leasing finansowy stosuje si\u0119 g\u0142\u00f3wnie w przypadku przedmiot\u00f3w obj\u0119tych nisk\u0105 stawk\u0105 amortyzacji. Mo\u017cna go r\u00f3wnie\u017c zastosowa\u0107 przy zakupie \u015brodk\u00f3w trwa\u0142ych na stawk\u0119 VAT &#8222;zwolnion\u0105&#8221; lub &#8222;niepodlegaj\u0105c\u0105&#8221;.<\/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-aacbc0c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aacbc0c\" 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-c588d95\" data-id=\"c588d95\" 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-c630681 elementor-widget elementor-widget-text-editor\" data-id=\"c630681\" 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<table><tbody><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Cecha \/ Parametr<\/b><\/span><\/p><\/td><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Leasing operacyjny<\/b><\/span><\/p><\/td><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Leasing finansowy<\/b><\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zaliczenie do koszt\u00f3w (KUP)<\/b><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Op\u0142ata wst\u0119pna + ca\u0142a rata (kapita\u0142 + odsetki)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Odpisy amortyzacyjne + cz\u0119\u015b\u0107 odsetkowa raty<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>P\u0142atno\u015b\u0107 podatku VAT<\/b><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dopisywany do ka\u017cdej raty miesi\u0119cznej<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">P\u0142atny z g\u00f3ry za ca\u0142\u0105 warto\u015b\u0107 umowy<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Amortyzacja<\/b><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po stronie leasingodawcy<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po stronie korzystaj\u0105cego (przedsi\u0119biorcy)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>W\u0142asno\u015b\u0107 przedmiotu<\/b><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nale\u017cy do finansuj\u0105cego (wykup po umowie)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zapisany w \u015brodkach trwa\u0142ych firmy od pocz\u0105tku<\/span><\/p><\/td><\/tr><\/tbody><\/table>\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-7c51598 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c51598\" 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-6f625bb\" data-id=\"6f625bb\" 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-91091e9 elementor-widget elementor-widget-text-editor\" data-id=\"91091e9\" 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><em><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przyk\u0142ad:<\/b><\/span><\/em><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pani Anna otwiera biuro projektowe i potrzebuje samochodu. Wybiera leasing operacyjny o warto\u015bci 120 000 z\u0142 netto. Dzi\u0119ki temu pe\u0142n\u0105 kwot\u0119 wp\u0142aty wst\u0119pnej w wysoko\u015bci 18 000 z\u0142 netto oraz miesi\u0119czne raty zalicza wprost do koszt\u00f3w uzyskania przychodu. Tym sposobem stopniowo obni\u017caj\u0105 podstaw\u0119 opodatkowania podatkiem dochodowym bez konieczno\u015bci prowadzenia ewidencji amortyzacyjnej.<\/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-8e48887 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e48887\" 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-3529c55\" data-id=\"3529c55\" 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-e59778d elementor-widget elementor-widget-spacer\" data-id=\"e59778d\" 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-9570da1 elementor-widget elementor-widget-heading\" data-id=\"9570da1\" 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 rozliczy\u0107 leasing dla nowej firmy w podatkach (PIT\/CIT i 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-af41172 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af41172\" 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-2d34ae2\" data-id=\"2d34ae2\" 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-eb9cf19 elementor-widget elementor-widget-text-editor\" data-id=\"eb9cf19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Rozliczenie podatkowe leasingu w nowej firmie zale\u017cy od przeznaczenia finansowanego maj\u0105tku oraz sposobu u\u017cytkowania pojazdu.<\/b><span style=\"font-weight: 400;\"> Przy u\u017cytkowaniu pojazdu w trybie mieszanym (zar\u00f3wno do cel\u00f3w s\u0142u\u017cbowych, jak i prywatnych) przedsi\u0119biorca ma prawo do odliczenia 50% podatku VAT od op\u0142aty wst\u0119pnej i rat, a pozosta\u0142e 50% nieodliczonego VAT powi\u0119ksza warto\u015b\u0107 netto stanowi\u0105c\u0105 podstaw\u0119 do zaliczenia w koszty uzyskania przychod\u00f3w (KUP). W podatku dochodowym (PIT\/CIT) obowi\u0105zuje limit warto\u015bci pojazdu. Dla samochod\u00f3w spalinowych i hybrydowych wynosi on 150 000 z\u0142, a dla elektrycznych 220 000 z\u0142. Co istotne, wydatki wynikaj\u0105ce z raty rozlicza si\u0119 proporcj\u0105 do tych kwot. Pe\u0142ne odliczenie (100% VAT oraz 100% KUP do kwoty limitu) przys\u0142uguje wy\u0142\u0105cznie przy wykorzystaniu pojazdu tylko do dzia\u0142alno\u015bci gospodarczej. To z kolei wymaga zg\u0142oszenia pojazdu na formularzu VAT-26 oraz prowadzenia szczeg\u00f3\u0142owej ewidencji przebiegu (kilometr\u00f3wki).<\/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-6ce4710 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ce4710\" 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-db4c133\" data-id=\"db4c133\" 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-def4cd2 elementor-widget elementor-widget-text-editor\" data-id=\"def4cd2\" 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><em><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przyk\u0142ad:<\/b><\/span><\/em><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przedsi\u0119biorca kupuje w leasingu operacyjnym auto spalinowe o warto\u015bci 100 000 z\u0142 netto (123 000 z\u0142 brutto) i u\u017cytkuje je w trybie mieszanym. Od ka\u017cdej raty odlicza 50% zawartego w niej podatku VAT. Poniewa\u017c warto\u015b\u0107 samochodu mie\u015bci si\u0119 w ustawowym limicie 150 000 z\u0142, pozosta\u0142\u0105 cz\u0119\u015b\u0107 kwoty raty oraz nieodliczony podatek VAT zalicza w 100% do koszt\u00f3w uzyskania przychod\u00f3w. Natomiast bie\u017c\u0105ce wydatki eksploatacyjne (paliwo, serwis) rozlicza w koszty z uwzgl\u0119dnieniem limitu 75%.<\/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-29c2811 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29c2811\" 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-b409cd3\" data-id=\"b409cd3\" 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-609fa81 elementor-widget elementor-widget-spacer\" data-id=\"609fa81\" 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-0a66762 elementor-widget elementor-widget-heading\" data-id=\"0a66762\" 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\">Jakie s\u0105 najcz\u0119stsze przyczyny odmowy leasingu dla nowych firm?<\/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-1bf7ca4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bf7ca4\" 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-0fe5b72\" data-id=\"0fe5b72\" 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-9714dd3 elementor-widget elementor-widget-text-editor\" data-id=\"9714dd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>G\u0142\u00f3wnymi przyczynami odmowy udzielenia leasingu s\u0105 negatywne wpisy w bazach BIK, KRD lub BIG dotycz\u0105ce w\u0142a\u015bciciela b\u0105d\u017a wsp\u00f3lnik\u00f3w. <\/b>Cz\u0119st\u0105 przyczyn\u0105 jest te\u017c pr\u00f3ba sfinansowania przedmiotu o niskiej p\u0142ynno\u015bci rynkowej oraz zbyt niska deklarowana wp\u0142ata w\u0142asna. <span style=\"font-weight: 400;\">Aby unikn\u0105\u0107 decyzji odmownej, przedsi\u0119biorca musi dopilnowa\u0107 kilku istotnych kwestii. Przed z\u0142o\u017ceniem wniosku powinien zweryfikowa\u0107 swoje prywatne raporty w biurach informacji gospodarczej. Co wi\u0119cej, wybra\u0107 sprawdzony i \u0142atwo zbywalny na rynku wt\u00f3rnym przedmiot finansowania oraz zaproponowa\u0107 wy\u017cszy udzia\u0142 w\u0142asny (ok. 15\u201320%).<\/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-b6dec20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6dec20\" 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-dc960a3\" data-id=\"dc960a3\" 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-30951bd elementor-widget elementor-widget-heading\" data-id=\"30951bd\" 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\">O czym pami\u0119ta\u0107 przy wyborze leasingu?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f2be53 elementor-widget elementor-widget-text-editor\" data-id=\"5f2be53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wyb\u00f3r leasingu dla nowych firm nie powinien by\u0107 podyktowany wy\u0142\u0105cznie wysoko\u015bci\u0105 raty miesi\u0119cznej. <\/b><strong>Warto skupi\u0107 si\u0119 na analizie ca\u0142kowitego kosztu finansowania oraz dopasowaniem harmonogramu sp\u0142at do przewidywanych przep\u0142yw\u00f3w pieni\u0119\u017cnych<\/strong><span style=\"font-weight: 400;\"><strong>.<\/strong> Kluczowym elementem strategii finansowej jest odpowiednie zaplanowanie op\u0142aty wst\u0119pnej. Wysoki czynsz inicjalny wniesiony na starcie pozwala nie tylko obni\u017cy\u0107 raty miesi\u0119czne, ale stanowi tak\u017ce jednorazowy, znaczny koszt uzyskania przychodu. Redukuje on r\u00f3wnie\u017c zaliczk\u0119 na podatek dochodowy w pierwszym okresie dzia\u0142alno\u015bci. Warto pami\u0119ta\u0107, \u017ce umowa leasingowa powinna by\u0107 skonsultowana z dzia\u0142em ksi\u0119gowym przed jej podpisaniem. Gwarantuje to pe\u0142ne wykorzystanie ulg podatkowych oraz bezpiecze\u0144stwo p\u0142ynno\u015bciowe przedsi\u0119biorstwa.<\/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-c9cbc18 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9cbc18\" 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-c077105\" data-id=\"c077105\" 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-20567b9 elementor-widget elementor-widget-heading\" data-id=\"20567b9\" 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\">FAQ - najcz\u0119\u015bciej zadawane pytania\n<\/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-877c300 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"877c300\" 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-f513129\" data-id=\"f513129\" 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-40a6e27 elementor-widget elementor-widget-accordion\" data-id=\"40a6e27\" 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-6771\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6771\" 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 jest potrzebne, aby dosta\u0107 leasing dla nowej firmy?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6771\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6771\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Do uzyskania leasingu dla nowej firmy wystarczy dow\u00f3d osobisty, numer NIP (wpis do CEIDG\/KRS) oraz wype\u0142niony wniosek leasingowy. W przypadku procedury uproszczonej nie s\u0105 wymagane dokumenty finansowe ani sta\u017c rynkowy.<\/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-6772\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6772\" 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 wynosi minimalna wp\u0142ata w\u0142asna przy leasingu na start?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6772\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6772\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Minimalna wp\u0142ata w\u0142asna (czynsz inicjalny) dla firm dzia\u0142aj\u0105cych kr\u00f3cej ni\u017c 12 miesi\u0119cy wynosi zazwyczaj od 5% do 20% warto\u015bci przedmiotu leasingu, w zale\u017cno\u015bci od kategorii finansowanego maj\u0105tku.<\/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-6773\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6773\" 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 nowa firma mo\u017ce wzi\u0105\u0107 w leasing samoch\u00f3d u\u017cywany?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6773\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6773\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak, nowa firma mo\u017ce wzi\u0105\u0107 w leasing samoch\u00f3d u\u017cywany, jednak \u0142\u0105czny wiek pojazdu i okres trwania umowy leasingu zazwyczaj nie mo\u017ce przekracza\u0107 8\u201310 lat.<\/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-6774\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6774\" 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 leasing wp\u0142ywa na zdolno\u015b\u0107 kredytow\u0105 nowej firmy?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6774\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6774\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Leasing operacyjny nie jest traktowany jako zobowi\u0105zanie bilansowe w rozumieniu przepis\u00f3w o rachunkowo\u015bci dla wi\u0119kszo\u015bci M\u015aP, dzi\u0119ki czemu w mniejszym stopniu obci\u0105\u017ca zdolno\u015b\u0107 kredytow\u0105 w bankach ni\u017c tradycyjny kredyt.<\/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-6775\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-6775\" 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 uj\u0105\u0107 op\u0142at\u0119 wst\u0119pn\u0105 za leasing w podatkowej ksi\u0119dze przychod\u00f3w i rozchod\u00f3w?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6775\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-6775\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Op\u0142at\u0119 wst\u0119pn\u0105 (czynsz inicjalny) w leasingu operacyjnym zalicza si\u0119 w koszty uzyskania przychod\u00f3w jednorazowo w dacie jej poniesienia, bez konieczno\u015bci rozliczania jej proporcjonalnie przez ca\u0142y okres trwania umowy.<\/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-4e2048f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e2048f\" 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-fa18584\" data-id=\"fa18584\" 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-9890d99 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"9890d99\" 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-4cca228 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cca228\" 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-08bda9c\" data-id=\"08bda9c\" 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-8b1c8b7 elementor-widget elementor-widget-text-editor\" data-id=\"8b1c8b7\" 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: Ewelina Mandziuk<\/strong><\/span><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-08aa1ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08aa1ac\" 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-0cd724c\" data-id=\"0cd724c\" 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-1c459ab elementor-widget elementor-widget-heading\" data-id=\"1c459ab\" 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-1647447 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1647447\" 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-ff47f68\" data-id=\"ff47f68\" 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-f5d0c8a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f5d0c8a\" 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\/jak-uzyskac-dofinansowanie-na-zalozenie-firmy-w-2026\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak uzyska\u0107 dofinansowanie na za\u0142o\u017cenie firmy w 2026?<\/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\/co-to-jest-biala-lista-podatnikow-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\">Co to jest bia\u0142a lista podatnik\u00f3w VAT?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/leasing-dla-nowych-firm-jak-uzyskac-finansowanie'><div 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Jednym z najwi\u0119kszych wyzwa\u0144, przed kt\u00f3rymi staje m\u0142ody&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24591,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[314],"tags":[1323,1324,1325,1326,1327],"class_list":["post-24590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes","tag-leasing-dla-nowych-firm","tag-leasing-na-start","tag-leasing-dla-nowej-dzialalnosci","tag-jak-uzyskac-leasing","tag-finansowanie-dla-nowych-firm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Leasing dla nowych firm. Jak uzyska\u0107 finansowanie? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Dowiedz si\u0119 jakie s\u0105 warunki uzyskania leasingu dla nowych firm. 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