{"id":24643,"date":"2026-09-07T10:10:06","date_gmt":"2026-09-07T08:10:06","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24643"},"modified":"2026-09-04T14:17:53","modified_gmt":"2026-09-04T12:17:53","slug":"jak-krok-po-kroku-zrobic-korekte-pliku-jpk_v7","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-krok-po-kroku-zrobic-korekte-pliku-jpk_v7","title":{"rendered":"Jak krok po kroku zrobi\u0107 korekt\u0119 pliku JPK_V7?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24643\" class=\"elementor elementor-24643\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4a491f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4a491f\" 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-091e80d\" data-id=\"091e80d\" 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-8fd65f8 elementor-widget elementor-widget-text-editor\" data-id=\"8fd65f8\" 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>B\u0142\u0119dy w ewidencji VAT<\/strong> oraz rozliczeniach z urz\u0119dem skarbowym mog\u0105 zdarzy\u0107 si\u0119 nawet najbardziej do\u015bwiadczonym ksi\u0119gowym. Kluczowe znaczenie ma jednak szybka reakcja i prawid\u0142owe przeprowadzenie korekty. Dzi\u0119ki temu podatnik mo\u017ce unikn\u0105\u0107 dotkliwych konsekwencji. W artykule wyja\u015bniamy, jak poprawnie sporz\u0105dzi\u0107<\/span><b> korekt\u0119 pliku JPK_V7<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\">. Omawiamy zasady dotycz\u0105ce cz\u0119\u015bci ewidencyjnej i deklaracyjnej, a tak\u017ce przedstawiamy kwestie zwi\u0105zane z<strong> czynnym \u017calem.<\/strong> Pokazujemy, jak skutecznie wyeliminowa\u0107 b\u0142\u0119dy zgodnie z przepisami <strong>ustawy o VAT.<\/strong> Przeczytaj artyku\u0142 i sprawd\u017a, kiedy korekta jest konieczna oraz jakie kroki nale\u017cy podj\u0105\u0107 po wykryciu nieprawid\u0142owo\u015bci.\u00a0<\/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-e3d3b6d elementor-widget elementor-widget-image\" data-id=\"e3d3b6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg\" class=\"attachment-full size-full wp-image-21051\" alt=\"banner akademia skp 2\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5881da7 elementor-widget elementor-widget-spacer\" data-id=\"5881da7\" 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-bef2c56 elementor-widget elementor-widget-heading\" data-id=\"bef2c56\" 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 korekta pliku JPK_V7 jest obowi\u0105zkowa? (Cz\u0119\u015b\u0107 ewidencyjna vs deklaracyjna)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da6b1de elementor-widget elementor-widget-text-editor\" data-id=\"da6b1de\" 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>Korekta pliku JPK_V7 jest obowi\u0105zkowa zawsze, gdy w wys\u0142anym pliku wykryto b\u0142\u0119dy wp\u0142ywaj\u0105ce na wysoko\u015b\u0107 podatku naliczonego lub nale\u017cnego.<\/b><span style=\"font-weight: 400;\"> Dotyczy to r\u00f3wnie\u017c pomy\u0142ki uniemo\u017cliwiaj\u0105cej prawid\u0142ow\u0105 identyfikacj\u0119 transakcji przez urz\u0105d skarbowy. Zakres korekty zale\u017cy bezpo\u015brednio od tego, czy b\u0142\u0105d dotyczy wy\u0142\u0105cznie cz\u0119\u015bci ewidencyjnej, czy wp\u0142ywa r\u00f3wnie\u017c na cz\u0119\u015b\u0107 deklaracyjn\u0105.<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Korekta wy\u0142\u0105cznie cz\u0119\u015bci ewidencyjnej.<\/b><span style=\"font-weight: 400;\">\u00a0Wyst\u0119puje w sytuacji, gdy b\u0142\u0105d nie zmienia ko\u0144cowego rozliczenia podatku VAT (wyniku kwotowego), ale dotyczy danych formalno-prawnych transakcji.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8abe2a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8abe2a3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-98ff630\" data-id=\"98ff630\" 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-7a7dbbb elementor-widget elementor-widget-text-editor\" data-id=\"7a7dbbb\" 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;\"><em><b>Przyk\u0142ad A:<\/b><\/em><span style=\"font-weight: 400;\"> Przedsi\u0119biorca pope\u0142ni\u0142 liter\u00f3wk\u0119 w numerze faktury lub b\u0142\u0119dnie oznaczy\u0142 procedur\u0119 (np. brak kodu GTU). Zobowi\u0105zanie podatkowe nie ulega zmianie, wi\u0119c korekcie podlega wy\u0142\u0105cznie <\/span><b>cz\u0119\u015b\u0107 ewidencyjna<\/b><span style=\"font-weight: 400;\"> pliku JPK_V7.<\/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<div class=\"elementor-element elementor-element-da6192d elementor-widget elementor-widget-spacer\" data-id=\"da6192d\" 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-ddd7063 elementor-widget elementor-widget-text-editor\" data-id=\"ddd7063\" 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<ul><li style=\"font-weight: 400; text-align: left;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Korekta cz\u0119\u015bci ewidencyjnej i deklaracyjnej:<\/b><span style=\"font-weight: 400;\"> Jest wymagana, gdy b\u0142\u0105d bezpo\u015brednio zmienia kwoty podatku nale\u017cnego lub naliczonego, wp\u0142ywaj\u0105c na ostateczne zobowi\u0105zanie podatkowe lub kwot\u0119 do przeniesienia\/zwrotu.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d5e06e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5e06e8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-89d67a0\" data-id=\"89d67a0\" 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-9235d6c elementor-widget elementor-widget-text-editor\" data-id=\"9235d6c\" 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;\"><em><b>Przyk\u0142ad B:<\/b><\/em>\u00a0W marcu biuro rachunkowe nie uj\u0119\u0142o faktury sprzeda\u017cowej o warto\u015bci 10 000 z\u0142 netto + 2 300 z\u0142 VAT, co doprowadzi\u0142o do zani\u017cenia podatku do zap\u0142aty. Wymagane jest przes\u0142anie korekty obejmuj\u0105cej\u00a0<b>zar\u00f3wno ewidencj\u0119, jak i deklaracj\u0119<\/b>, a tak\u017ce niezw\u0142oczna dop\u0142ata zaleg\u0142o\u015bci podatkowej wraz z odsetkami za zw\u0142ok\u0119.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-da3125e elementor-widget elementor-widget-spacer\" data-id=\"da3125e\" 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-98fa4b7 elementor-widget elementor-widget-heading\" data-id=\"98fa4b7\" 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\">Ile czasu podatnik ma na z\u0142o\u017cenie korekty JPK_V7?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93e6074 elementor-widget elementor-widget-text-editor\" data-id=\"93e6074\" 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>Podatnik mo\u017ce z\u0142o\u017cy\u0107 korekt\u0119 pliku JPK_V7 przez 5 lat, licz\u0105c od ko\u0144ca roku, w kt\u00f3rym up\u0142yn\u0105\u0142 termin p\u0142atno\u015bci podatku.<\/b><span style=\"font-weight: 400;\"> Mimo d\u0142ugiego okresu przedawnienia, sk\u0142adanie poprawek powinno nast\u0105pi\u0107 niezw\u0142ocznie po wykryciu nieprawid\u0142owo\u015bci. Ma to na celu wyprzedzenie ewentualnych czynno\u015bci sprawdzaj\u0105cych organu podatkowego.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ddb5715 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ddb5715\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-aad70db\" data-id=\"aad70db\" 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-d8e207a elementor-widget elementor-widget-text-editor\" data-id=\"d8e207a\" 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 z praktyki biura rachunkowego:<\/b> <\/span><\/em><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Podczas audytu w sierpniu biuro rachunkowe odkrywa pomini\u0119t\u0105 faktur\u0119 sprzeda\u017cow\u0105 z marca. Poniewa\u017c urz\u0105d skarbowy nie zainicjowa\u0142 jeszcze kontroli ani czynno\u015bci sprawdzaj\u0105cych w tym zakresie, przedsi\u0119biorca ma pe\u0142ne prawo wygenerowa\u0107 i przes\u0142a\u0107 <\/span><b>korekt\u0119 pliku JPK_V7<\/b><span style=\"font-weight: 400;\"> za marzec, wp\u0142acaj\u0105c brakuj\u0105c\u0105 kwot\u0119 VAT wraz z odsetkami, co w pe\u0142ni zamyka spraw\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\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-b1ce1b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1ce1b5\" 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-71eb353\" data-id=\"71eb353\" 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-e26dc88 elementor-widget elementor-widget-heading\" data-id=\"e26dc88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czynny \u017cal a b\u0142\u0119dy w JPK_V7 \u2013 czy i kiedy trzeba sk\u0142ada\u0107?<\/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-51db5eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51db5eb\" 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-905c0c2\" data-id=\"905c0c2\" 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-0a6deab elementor-widget elementor-widget-text-editor\" data-id=\"0a6deab\" 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>Samo prawomocne z\u0142o\u017cenie korekty cz\u0119\u015bci deklaracyjnej JPK_V7 nie wymaga do\u0142\u0105czania czynnego \u017calu. <\/b>Zgodnie z art. 16a KKS, podatnik, kt\u00f3ry prawid\u0142owo z\u0142o\u017cy korekt\u0119 deklaracji i wyja\u015bni przyczyn\u0119 b\u0142\u0119du, nie ponosi odpowiedzialno\u015bci karnej. Warunkiem jest r\u00f3wnie\u017c zap\u0142ata zaleg\u0142ego podatku.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Czynny \u017cal<\/strong> stosuje si\u0119 w wyj\u0105tkowych sytuacjach. Dotyczy to np. korekty samej cz\u0119\u015bci ewidencyjnej, gdy b\u0142\u0105d \u015bwiadczy o nierzetelno\u015bci ewidencji. Mo\u017ce by\u0107 te\u017c potrzebny, gdy plik JPK zosta\u0142 z\u0142o\u017cony po terminie.<\/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-fdc5eb2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdc5eb2\" 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-cf7d205\" data-id=\"cf7d205\" 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-abc0703 elementor-widget elementor-widget-text-editor\" data-id=\"abc0703\" 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;\"><em><b>Przyk\u0142ad z praktyki biura rachunkowego:<\/b><\/em> <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Ksi\u0119gowa przesy\u0142a korekt\u0119 zmniejszaj\u0105c\u0105 podatek naliczony i dop\u0142aca brakuj\u0105cy podatek wraz z odsetkami. Robi to zanim organ skarbowy wezwa\u0142 firm\u0119 do wyja\u015bnie\u0144. Urz\u0105d przyjmuje korekt\u0119 automatycznie, a podatnik korzysta z ochrony prawnej. Przedk\u0142adanie pisma o <\/span><b>czynny \u017cal<\/b><span style=\"font-weight: 400;\"> jest w tym przypadku zb\u0119dne.<\/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-4bf2e59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bf2e59\" 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-de5ce89\" data-id=\"de5ce89\" 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-cdfd4c9 elementor-widget elementor-widget-heading\" data-id=\"cdfd4c9\" 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 s\u0105 najcz\u0119stsze b\u0142\u0119dy w JPK_V7?<\/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-9c76882 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c76882\" 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-ca2cf7e\" data-id=\"ca2cf7e\" 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-c1b21de elementor-widget elementor-widget-text-editor\" data-id=\"c1b21de\" 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>Najcz\u0119stsze b\u0142\u0119dy wymuszaj\u0105ce generowanie korekty JPK_V7<\/b><span style=\"font-weight: 400;\"> to pomy\u0142ki w numerze <\/span><b>NIP<\/b><span style=\"font-weight: 400;\"> kontrahenta lub zastosowanie nieprawid\u0142owej stawki VAT. Zaliczamy do tego r\u00f3wnie\u017c pomini\u0119cie faktury sprzeda\u017cowej oraz brak wymaganych oznacze\u0144 procedur. Warto pami\u0119ta\u0107.\u017ce spos\u00f3b technicznej naprawy struktury pliku zale\u017cy od rodzaju pope\u0142nionego b\u0142\u0119du.<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>B\u0142\u0119dny NIP kontrahenta lub b\u0142\u0119dne dane w wierszu ewidencji. <\/b><span style=\"font-weight: 400;\">Nale\u017cy wyzerowa\u0107 stary wpis poprzez wprowadzenie identycznego wiersza z warto\u015bciami liczbowymi na minus. Nast\u0119pnie doda\u0107 nowy, w pe\u0142ni poprawny rekord z w\u0142a\u015bciwym numerem NIP.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>B\u0142\u0119dna stawka VAT na fakturze sprzeda\u017cowej.<\/b><span style=\"font-weight: 400;\"> W ewidencji nale\u017cy wykaza\u0107 pierwotny, b\u0142\u0119dny zapis ze znakiem minus (storno warto\u015bci).\u00a0 P\u00f3\u017aniej doda\u0107 nowy rekord zawieraj\u0105cy prawid\u0142owe kwoty netto oraz w\u0142a\u015bciw\u0105 stawk\u0119 i kwot\u0119 VAT.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Pomini\u0119cie faktury sprzeda\u017cowej.<\/b><span style=\"font-weight: 400;\"> Poprawa wymaga jedynie dopisania nowej pozycji faktury do cz\u0119\u015bci ewidencyjnej za korygowany okres. Dodatkowo nale\u017cy przeliczy\u0107 sumy kontrolne w cz\u0119\u015bci deklaracyjnej.<\/span><\/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-9ed11de elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ed11de\" 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-0e0d214\" data-id=\"0e0d214\" 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-0e67e0a elementor-widget elementor-widget-text-editor\" data-id=\"0e67e0a\" 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-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Zamiast stawki 8% zaksi\u0119gowano sprzeda\u017c ze stawk\u0105 23%. W celu korekty <\/span><b>ewidencji VAT<\/b><span style=\"font-weight: 400;\"> ksi\u0119gowa wpisuje w nowej wersji pliku JPK_V7 pe\u0142ne storno b\u0142\u0119dnego rekordu (kwota ze znakiem &#8222;-&#8222;), a pod nim dodaje wpis z poprawn\u0105 stawk\u0105 8% i odpowiednimi kwotami podatku.<\/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-51e2fa2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51e2fa2\" 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-bfc3e6a\" data-id=\"bfc3e6a\" 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-ea05e5c elementor-widget elementor-widget-heading\" data-id=\"ea05e5c\" 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\">Podsumowanie \u2013 jak ustrzec si\u0119 przed korektami JPK?<\/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-f536574 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f536574\" 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-3063220\" data-id=\"3063220\" 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-a5d6bee elementor-widget elementor-widget-text-editor\" data-id=\"a5d6bee\" 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;\">Korekty rozlicze\u0144 podatkowych s\u0105 naturaln\u0105 cz\u0119\u015bci\u0105 operacyjnej dzia\u0142alno\u015bci ka\u017cdego przedsi\u0119biorstwa. Warto jednak pami\u0119ta\u0107, \u017ce ich wysoka cz\u0119stotliwo\u015b\u0107 generuje ryzyko kontroli oraz anga\u017cuje cenny czas zespo\u0142u ksi\u0119gowego. Pami\u0119taj, \u017ce bezpiecze\u0144stwo podatkowe i eliminacja b\u0142\u0119d\u00f3w ludzkich opieraj\u0105 si\u0119 na zaawansowanej automatyzacji proces\u00f3w. Kluczem do bezb\u0142\u0119dnego generowania plik\u00f3w <\/span><b>JPK_V7<\/b><span style=\"font-weight: 400;\"> jest wdro\u017cenie skutecznego <\/span><b>programu ksi\u0119gowego. <\/b><span style=\"font-weight: 400;\">Systemy zintegrowane z <\/span><b>KSeF<\/b><span style=\"font-weight: 400;\"> automatycznie pobieraj\u0105 dane \u017ar\u00f3d\u0142owe oraz przeprowadzaj\u0105 krytyczn\u0105 kontrol\u0119 formaln\u0105 przed wysy\u0142k\u0105 pliku. Dla rozwijaj\u0105cych si\u0119 biur rachunkowych oraz sektora M\u015aP nowoczesna technologia stanowi najskuteczniejsz\u0105 tarcz\u0119 chroni\u0105c\u0105 przed sankcjami KKS.Dlatego wypr\u00f3buj<\/span><b> program ksi\u0119gowy Formsoft SKP<\/b><sup>\u00ae<\/sup><span style=\"font-weight: 400;\"> przez 60 dni za darmo i sprawd\u017a,<\/span><b> jak wykona\u0107 korekt\u0119 pliku JPK_V7, <\/b><span style=\"font-weight: 400;\">gdy zajdzie taka konieczno\u015b\u0107.<\/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-050e684 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"050e684\" 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-d6b6641\" data-id=\"d6b6641\" 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-8b1011c elementor-widget elementor-widget-image\" data-id=\"8b1011c\" 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-f4c433b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4c433b\" 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-77a09e3\" data-id=\"77a09e3\" 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-813180e elementor-widget elementor-widget-spacer\" data-id=\"813180e\" 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-1102e0c elementor-widget elementor-widget-heading\" data-id=\"1102e0c\" 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 \u2013 Najcz\u0119stsze pytania o korekt\u0119 JPK_V7<\/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-45de71b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45de71b\" 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-044ba30\" data-id=\"044ba30\" 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-6144b3d elementor-widget elementor-widget-accordion\" data-id=\"6144b3d\" 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-1011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1011\" 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 za korekt\u0119 JPK_V7 grozi mandat karno-skarbowy?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1011\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. Dobrowolne z\u0142o\u017cenie prawnie skutecznej korekty JPK_V7 przed wszcz\u0119ciem kontroli skarbowej uwalnia od odpowiedzialno\u015bci karnej skarbowej, pod warunkiem uregulowania ewentualnej zaleg\u0142o\u015bci podatkowej wraz z nale\u017cnymi odsetkami za zw\u0142ok\u0119.<\/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-1012\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1012\" 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 skorygowa\u0107 b\u0142\u0105d w numerze NIP nabywcy w JPK?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1012\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">B\u0142\u0105d w NIP wymaga korekty cz\u0119\u015bci ewidencyjnej JPK_V7. Nale\u017cy wyzerowa\u0107 nieprawid\u0142owy wpis (wpisuj\u0105c te same dane i kwoty ze znakiem minus) oraz wprowadzi\u0107 nowy wiersz z poprawnym numerem NIP nabywcy.<\/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-1013\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1013\" 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 mog\u0119 z\u0142o\u017cy\u0107 korekt\u0119 JPK_V7 w trakcie kontroli podatkowej?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1013\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. Prawo do z\u0142o\u017cenia korekty JPK_V7 ulega zawieszeniu na czas trwania kontroli podatkowej lub celno-skarbowej w zakresie obj\u0119tym t\u0105 kontrol\u0105. Korekt\u0119 mo\u017cna przes\u0142a\u0107 dopiero po zako\u0144czeniu procedury kontrolnej.<\/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-1014\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1014\" 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 ka\u017cda zmiana w JPK_V7 to korekta, kt\u00f3r\u0105 trzeba wys\u0142a\u0107 do urz\u0119du?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1014\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1014\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak. Ka\u017cda modyfikacja zaakceptowanych i przes\u0142anych wcze\u015bniej plik\u00f3w wymaga wygenerowania oraz przes\u0142ania do Ministerstwa Finans\u00f3w nowego pliku XML z zaznaczonym celem z\u0142o\u017cenia jako &#8222;korekta&#8221;.<\/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-1015\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1015\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Co zrobi\u0107, gdy zapomnia\u0142em uj\u0105\u0107 faktury kosztowej w JPK_V7?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1015\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1015\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie musisz sk\u0142ada\u0107 wstecznej korekty JPK_V7. Prawo do odliczenia podatku naliczonego z faktury zakupowej przys\u0142uguje w miesi\u0105cu jej otrzymania lub w jednym z trzech kolejnych okres\u00f3w rozliczeniowych.<\/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-c7d6db4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7d6db4\" 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-fb5303c\" data-id=\"fb5303c\" 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-bb61aff elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bb61aff\" 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-a7e635a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7e635a\" 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-d706e1c\" data-id=\"d706e1c\" 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-b97787c elementor-widget elementor-widget-text-editor\" data-id=\"b97787c\" 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-429f944 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"429f944\" 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-d185db8\" data-id=\"d185db8\" 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-fc51df5 elementor-widget elementor-widget-heading\" data-id=\"fc51df5\" 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-f42c184 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f42c184\" 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-8bd4aa4\" data-id=\"8bd4aa4\" 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-df274d5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"df274d5\" 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\/zus-dla-nowych-firm-z-jakich-ulg-moga-skorzystac-przedsiebiorcy\" 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\">ZUS dla nowych firm \u2013 z jakich ulg mog\u0105 skorzysta\u0107 przedsi\u0119biorcy?<\/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\/na-czym-polega-ulga-na-start-i-dla-kogo\/\" 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 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Kluczowe znaczenie ma jednak&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24537,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[410,727,1332,1333],"class_list":["post-24643","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-jpk_v7","tag-czynny-zal","tag-korekta-jpk_v7","tag-ewidencja-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak krok po kroku zrobi\u0107 korekt\u0119 pliku JPK_V7? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Znalaz\u0142e\u015b b\u0142\u0105d i musisz poprawi\u0107 plik JPK_V7? 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