{"id":24667,"date":"2026-09-14T12:46:35","date_gmt":"2026-09-14T10:46:35","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24667"},"modified":"2026-09-14T12:46:35","modified_gmt":"2026-09-14T10:46:35","slug":"jakie-koszty-w-kpir-mozna-odliczyc","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jakie-koszty-w-kpir-mozna-odliczyc","title":{"rendered":"Jakie koszty w KPiR mo\u017cna odliczy\u0107?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24667\" class=\"elementor elementor-24667\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70685d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70685d5\" 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-f3681f0\" data-id=\"f3681f0\" 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-4933ffe elementor-widget elementor-widget-text-editor\" data-id=\"4933ffe\" 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;\">B\u0142\u0119dna kwalifikacja wydatk\u00f3w to wci\u0105\u017c jedna z najcz\u0119stszych przyczyn kar nak\u0142adanych przez urz\u0119dy skarbowe. Z tego artyku\u0142u dowiesz si\u0119, <\/span><b>jakie wydatki mo\u017cesz wrzuci\u0107 w koszty firmowe<\/b><span style=\"font-weight: 400;\"> oraz jakich pu\u0142apek unika\u0107. Skorzystaj z porad ekspert\u00f3w i sprawd\u017a j<\/span><b>akie koszty w KPiR mo\u017cesz odliczy\u0107.<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9b264b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9b264b\" 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-30bf32c\" data-id=\"30bf32c\" 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-9bf038e elementor-widget elementor-widget-heading\" data-id=\"9bf038e\" 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 wydatki mo\u017cna bezpiecznie wrzuci\u0107 w koszty firmowe w KPiR?<\/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-584c241 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"584c241\" 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-0d955c0\" data-id=\"0d955c0\" 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-9daf3e8 elementor-widget elementor-widget-text-editor\" data-id=\"9daf3e8\" 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>W koszty firmowe w KPiR mo\u017cna bezpiecznie wrzuci\u0107 ka\u017cdy wydatek, kt\u00f3ry wykazuje bezpo\u015bredni lub po\u015bredni zwi\u0105zek z prowadzon\u0105 dzia\u0142alno\u015bci\u0105. Co istotne, musi on s\u0142u\u017cy\u0107 zabezpieczeniu lub osi\u0105gni\u0119ciu przychodu (zgodnie z art. 22 ust. 1 ustawy o PIT)<\/b><span style=\"font-weight: 400;\">. <\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Do najpopularniejszych koszt\u00f3w nale\u017c\u0105 m.in. czynsz za biuro, zakup sprz\u0119tu komputerowego, us\u0142ugi ksi\u0119gowe oraz koszty telekomunikacyjne.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Aby wydatek stanowi\u0142<strong> koszt uzyskania przychodu (KUP)<\/strong>, musi spe\u0142nia\u0107 zestaw kryteri\u00f3w: mie\u0107 charakter celowy, by\u0107 racjonalnie uzasadniony ekonomicznie, brak go na li\u015bcie wy\u0142\u0105cze\u0144 (art. 23 ustawy o PIT) oraz posiada\u0107 poprawne udokumentowanie. W praktyce koszty dzieli si\u0119 na dwa g\u0142\u00f3wne typy:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Koszty bezpo\u015brednie:<\/b><span style=\"font-weight: 400;\"> Wydatki \u015bci\u015ble powi\u0105zane z konkretnym przychodem, np. zakup towar\u00f3w handlowych lub surowc\u00f3w do produkcji.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Koszty po\u015brednie:<\/b><span style=\"font-weight: 400;\"> Wydatki zwi\u0105zane z og\u00f3lnym funkcjonowaniem przedsi\u0119biorstwa, kt\u00f3rych nie da si\u0119 przypisa\u0107 do jednego konkretnego przychodu.<\/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-774985f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"774985f\" 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-8aa7b61\" data-id=\"8aa7b61\" 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-8f82ae7 elementor-widget elementor-widget-text-editor\" data-id=\"8f82ae7\" 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>Katalog koszt\u00f3w po\u015brednich:<\/b><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wynajem i utrzymanie lokalu:<\/b><span style=\"font-weight: 400;\"> Czynsz, media, internet, sprz\u0105tanie biura.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wyposa\u017cenie i sprz\u0119t:<\/b><span style=\"font-weight: 400;\"> Komputery, telefony, meble biurowe, oprogramowanie i licencje.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Us\u0142ugi obce:<\/b><span style=\"font-weight: 400;\"> Ksi\u0119gowo\u015b\u0107, doradztwo prawne, us\u0142ugi marketingowe i pozycjonowanie SEO.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Transport:<\/b><span style=\"font-weight: 400;\"> Utrzymanie samochodu s\u0142u\u017cbowego lub prywatnego wykorzystywanego w dzia\u0142alno\u015bci.<\/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-4094c78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4094c78\" 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-8856ea5\" data-id=\"8856ea5\" 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-ea03220 elementor-widget elementor-widget-text-editor\" data-id=\"ea03220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><em><strong>Przyk\u0142ad:<\/strong> <\/em>Zakup nowoczesnego laptopa dla programisty jest bezdyskusyjnym kosztem uzyskania przychodu, jednak zakup ekspresu do kawy do domowego biura bez zatrudniania pracownik\u00f3w mo\u017ce zosta\u0107 zakwestionowany przez US.<\/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-8e070d9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e070d9\" 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-6e5f063\" data-id=\"6e5f063\" 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-66e9250 elementor-widget elementor-widget-spacer\" data-id=\"66e9250\" 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-62fd15e elementor-widget elementor-widget-heading\" data-id=\"62fd15e\" 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 poprawnie uj\u0105\u0107 koszty w KPiR w programie ksi\u0119gowym?<\/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-5b9b4cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b9b4cd\" 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-e755343\" data-id=\"e755343\" 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-0174654 elementor-widget elementor-widget-text-editor\" data-id=\"0174654\" 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;\">Aby poprawnie uj\u0105\u0107 <\/span><b>koszty w KPiR w programie ksi\u0119gowym<\/b><span style=\"font-weight: 400;\">, nale\u017cy wprowadzi\u0107 dane z dowodu zakupu (np. faktury) i przyporz\u0105dkowa\u0107 wydatek do odpowiedniego konta. To ustawienia wybranego konta, w tym wskazana dla niego kolumna ksi\u0119gi, decyduj\u0105 o tym, w kt\u00f3rej kolumnie KPiR zostanie uj\u0119ty dany koszt.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Jak uj\u0105\u0107 koszty w KPiR krok po kroku?<\/b><\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wprowadzenie dokumentu do systemu: <\/b><span style=\"font-weight: 400;\">r\u0119cznie lub pobranie z KSeF.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Weryfikacja danych i kategoryzacja: <\/b><span style=\"font-weight: 400;\">sprawdzenie NIP, kwot i celu wydatku. Wybierz odpowiedni\u0105 kategori\u0119 wydatku (np. eksploatacja pojazdu, koszty medi\u00f3w).<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Przypisanie do odpowiednich kolumn:<\/b><span style=\"font-weight: 400;\"> wybrane konto decyduje o tym, w kt\u00f3rej kolumnie KPiR zostanie uj\u0119ty dany koszt.\u00a0\u00a0<\/span><\/span><\/li><\/ol><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Kolumna 12: Zakup towar\u00f3w handlowych i materia\u0142\u00f3w podstawowych.<\/b><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Kolumna 13: Koszty uboczne zakupu (np. transport, za\u0142adunek).<\/b><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Kolumna 14: Wynagrodzenia w got\u00f3wce i w naturze.<\/b><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Kolumna 15: Pozosta\u0142e wydatki (np. czynsz, paliwo, us\u0142ugi obce).<\/b><b><\/b><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>\u00a0 \u00a0 \u00a0 \u00a04. Zatwierdzenie i ksi\u0119gowanie: <\/b><span style=\"font-weight: 400;\">zapis w ewidencji i aktualizacja deklaracji.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zatwierdzony wpis trafia do Podatkowej Ksi\u0119gi Przychod\u00f3w i Rozchod\u00f3w oraz zasila automatyczne wyliczenia zaliczek na PIT oraz deklaracji VAT\/JPK_V7.<\/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-052e819 elementor-widget elementor-widget-image\" data-id=\"052e819\" 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\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b90acf9 elementor-widget elementor-widget-spacer\" data-id=\"b90acf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7dbd001 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dbd001\" 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-caca54f\" data-id=\"caca54f\" 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-f1ae39c elementor-widget elementor-widget-heading\" data-id=\"f1ae39c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co jest potrzebne do udokumentowania koszt\u00f3w w KPiR?\n<\/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-b4de218 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4de218\" 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-c52e57f\" data-id=\"c52e57f\" 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-eead35c elementor-widget elementor-widget-text-editor\" data-id=\"eead35c\" 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>Podstawowym dowodem ksi\u0119gowym niezb\u0119dnym do udokumentowania koszt\u00f3w w KPiR jest faktura VAT, rachunek lub dokument celny.<\/b><span style=\"font-weight: 400;\"> W okre\u015blonych przypadkach koszty mo\u017cna r\u00f3wnie\u017c ksi\u0119gowa\u0107 na podstawie dowod\u00f3w wewn\u0119trznych, bilet\u00f3w czy paragon\u00f3w z numerem NIP nabywcy.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Prawo podatkowe precyzyjnie okre\u015bla, jakie dokumenty mog\u0105 stanowi\u0107 podstaw\u0119 wpisu w ewidencji.<\/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-7b2acee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b2acee\" 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-7e7bbdf\" data-id=\"7e7bbdf\" 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-152bea3 elementor-widget elementor-widget-text-editor\" data-id=\"152bea3\" 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>Rodzaj dokumentu<\/b><\/span><\/p><\/td><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Warunki uznania za dow\u00f3d ksi\u0119gowy<\/b><\/span><\/p><\/td><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zastosowanie \/ Przyk\u0142ad<\/b><\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Faktura VAT \/ Rachunek<\/b><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zawiera pe\u0142ne dane sprzedawcy, nabywcy (NIP), dat\u0119, nazw\u0119 us\u0142ugi\/towaru oraz kwoty.<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zakup sprz\u0119tu, us\u0142ugi, towar handlowy.<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Faktura uproszczona<\/b><\/span><\/p><\/td><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Paragon z NIP nabywcy do kwoty <\/span><b>450 z\u0142 brutto<\/b><span style=\"font-weight: 400;\"> (lub 100 EUR).<\/span><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Drobne zakupy firmowe, materia\u0142y biurowe.<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Dow\u00f3d ksi\u0119gowy<\/b><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dokument sporz\u0105dzony przez przedsi\u0119biorc\u0119, zawieraj\u0105cy dat\u0119, podpis i cel wydatku.<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Diety, op\u0142aty s\u0105dowe, zakupy produkt\u00f3w rolnych.<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Bilety i op\u0142aty<\/b><\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przejazdy na odleg\u0142o\u015b\u0107 powy\u017cej 50 km (traktowane jak faktura) lub op\u0142aty za przejazd autostrad\u0105.<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Bilety kolejowe, op\u0142aty za autostrady.<\/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-0383e15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0383e15\" 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-41a1d0a\" data-id=\"41a1d0a\" 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-cf6d720 elementor-widget elementor-widget-heading\" data-id=\"cf6d720\" 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 b\u0142\u0119dy przy ksi\u0119gowaniu koszt\u00f3w w KPiR?<\/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-23568a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23568a7\" 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-1881e5b\" data-id=\"1881e5b\" 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-c178697 elementor-widget elementor-widget-text-editor\" data-id=\"c178697\" 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 przy ksi\u0119gowaniu koszt\u00f3w w KPiR to ksi\u0119gowanie wydatk\u00f3w prywatnych jako firmowych. Zaliczamy do nich r\u00f3wnie\u017c wpisywanie kwot do niew\u0142a\u015bciwych kolumn ksi\u0119gi.<\/b><span style=\"font-weight: 400;\"> Niew\u0142a\u015bciwa kwalifikacja wydatk\u00f3w podczas kontroli skarbowej skutkuje wy\u0142\u0105czeniem wydatku z KUP. Co wi\u0119cej, mo\u017ce wi\u0105za\u0107 si\u0119 z konieczno\u015bci\u0105 dop\u0142aty zaleg\u0142ego podatku wraz z odsetkami oraz potencjaln\u0105 odpowiedzialno\u015bci\u0105 karnoskarbow\u0105.<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>B\u0142\u0105d 1: Koszty reprezentacji uznane za reklam\u0119.<\/b><span style=\"font-weight: 400;\"> Zakup alkoholu, ekskluzywnych prezent\u00f3w czy wykwintnych kolacji dla klient\u00f3w to reprezentacja (wy\u0142\u0105czona z KUP na mocy art. 23 ust. 1 pkt 23 ustawy o PIT). Reklama (np. ulotki, gad\u017cety z logo, kampanie Google Ads) stanowi koszt w 100%.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>B\u0142\u0105d 2: B\u0142\u0119dne rozliczanie samochod\u00f3w.<\/b><span style=\"font-weight: 400;\"> Mieszanie zasad rozliczania pojazd\u00f3w: auto firmowe u\u017cywane wy\u0142\u0105cznie do cel\u00f3w s\u0142u\u017cbowych &#8211; 100% KUP, auto firmowe u\u017cywane do cel\u00f3w mieszanych &#8211; 75% KUP, auto prywatne cele mieszane &#8211; 20% KUP\u00a0<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>B\u0142\u0105d 3: Ksi\u0119gowanie wydatk\u00f3w osobistych.<\/b><span style=\"font-weight: 400;\"> Pr\u00f3by wrzucania w koszty prywatnej odzie\u017cy, edukacji niepowi\u0105zanej z profilem firmy czy wyjazd\u00f3w wakacyjnych.<\/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-2639114 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2639114\" 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-9753a84\" data-id=\"9753a84\" 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-9f578ad elementor-widget elementor-widget-text-editor\" data-id=\"9f578ad\" 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><em>Przyk\u0142ad<\/em>:<\/b><span style=\"font-weight: 400;\"> Zaksi\u0119gowanie luksusowego zegarka na r\u0119k\u0119 jako \u201eelementu wizerunku biznesowego\u201d zostanie niemal ze 100% pewno\u015bci\u0105 odrzucone przez fiskus, w przeciwie\u0144stwie do zakupu odzie\u017cy roboczej z widocznym logo firmy.<\/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-3f5692c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f5692c\" 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-032017b\" data-id=\"032017b\" 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-0472b45 elementor-widget elementor-widget-spacer\" data-id=\"0472b45\" 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-4374146 elementor-widget elementor-widget-heading\" data-id=\"4374146\" 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\">Co jeszcze musisz wiedzie\u0107 o kosztach w KPiR?<\/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-ea5556a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea5556a\" 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-7e6f997\" data-id=\"7e6f997\" 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-833313e elementor-widget elementor-widget-text-editor\" data-id=\"833313e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Skuteczne zarz\u0105dzanie kosztami w Ksi\u0119dze Przychod\u00f3w i Rozchod\u00f3w to nie tylko wpisywanie danych, to strategia finansowa oparta na art. 22 ustawy o PIT. <\/span><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dlatego przeanalizuj i przeprowad\u017a audyt swoich wydatk\u00f3w z ostatnich 3 miesi\u0119cy. Sprawd\u017a, czy nie pomijasz drobnych faktur za subskrypcje oprogramowania, us\u0142ugi telekomunikacyjne czy cyfrowe narz\u0119dzia, kt\u00f3re sumarycznie tworz\u0105 du\u017ce kwoty do odliczenia.<\/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-800adae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"800adae\" 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-45aca6a\" data-id=\"45aca6a\" 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-2015ce1 elementor-widget elementor-widget-heading\" data-id=\"2015ce1\" 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\">Najcz\u0119\u015bciej zadawane pytania (FAQ) o koszty w KPiR<\/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-b8a0aca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8a0aca\" 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-2ffca95\" data-id=\"2ffca95\" 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-e071317 elementor-widget elementor-widget-accordion\" data-id=\"e071317\" 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-2351\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2351\" 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 wydatki poniesione przed za\u0142o\u017ceniem dzia\u0142alno\u015bci to koszty w KPiR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2351\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2351\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak, wydatki poniesione przed oficjalnym rozpocz\u0119ciem dzia\u0142alno\u015bci mog\u0105 stanowi\u0107 koszty w KPiR, je\u015bli wykazuj\u0105 \u015bcis\u0142y zwi\u0105zek z przysz\u0142\u0105 firm\u0105 i zosta\u0142y odpowiednio udokumentowane (np. faktur\u0105 na osob\u0119 fizyczn\u0105).<\/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-2352\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2352\" 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\">W kt\u00f3rej kolumnie KPiR nale\u017cy wpisa\u0107 koszty paliwa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2352\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2352\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Koszty paliwa wpisuje si\u0119 w kolumnie 15 KPiR (\u201ePozosta\u0142e wydatki\u201d). Je\u015bli samoch\u00f3d jest wykorzystywany do cel\u00f3w mieszanych (prywatnych i firmowych), do koszt\u00f3w zalicza si\u0119 jedynie 75% poniesionego wydatku.<\/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-2353\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2353\" 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 zakup okular\u00f3w korekcyjnych mo\u017cna zaliczy\u0107 do koszt\u00f3w w KPiR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2353\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2353\"><p><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Przedsi\u0119biorca prowadz\u0105cy JDG zasadniczo nie mo\u017ce zaliczy\u0107 zakupu okular\u00f3w korekcyjnych do koszt\u00f3w w KPiR, poniewa\u017c organy skarbowe traktuj\u0105 taki wydatek jako maj\u0105cy charakter osobisty. Inaczej wygl\u0105da sytuacja w przypadku refundacji okular\u00f3w dla zatrudnionego pracownika. Aby pracodawca m\u00f3g\u0142 sfinansowa\u0107 taki wydatek, konieczne jest odpowiednie zalecenie zawarte w orzeczeniu z bada\u0144 medycyny pracy, wskazuj\u0105ce na potrzeb\u0119 stosowania okular\u00f3w podczas pracy przy monitorze ekranowym.<\/span> <\/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-2354\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2354\" 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 obiad z kontrahentem to koszt uzyskania przychodu w KPiR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2354\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2354\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie, obiad z kontrahentem (np. w restauracji) jest najcz\u0119\u015bciej traktowany przez urz\u0119dy skarbowe jako koszt reprezentacji, co na mocy przepis\u00f3w podatkowych wyklucza go z mo\u017cliwo\u015bci zaliczenia w koszty uzyskania przychodu.<\/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-2355\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2355\" 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 zaksi\u0119gowa\u0107 abonament za telefon w kosztach KPiR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2355\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2355\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Abonament telefoniczny ksi\u0119guje si\u0119 w kolumnie 15 KPiR na podstawie faktury od operatora. Je\u015bli telefon jest na abonament firmowy, mo\u017cna odliczy\u0107 ca\u0142y wydatek, pod warunkiem, \u017ce numer s\u0142u\u017cy wy\u0142\u0105cznie dzia\u0142alno\u015bci gospodarczej.<\/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-adb1764 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"adb1764\" 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-b77dc5d\" data-id=\"b77dc5d\" 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-2b3fbea elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2b3fbea\" 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-a7e3055 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7e3055\" 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-77748e2\" data-id=\"77748e2\" 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-5270d05 elementor-widget elementor-widget-text-editor\" data-id=\"5270d05\" 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-11a8aaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11a8aaa\" 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-48fbfe1\" data-id=\"48fbfe1\" 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-1a3963a elementor-widget elementor-widget-heading\" data-id=\"1a3963a\" 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-14150ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14150ef\" 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-3b21ffa\" data-id=\"3b21ffa\" 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-38ae442 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"38ae442\" 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-krok-po-kroku-zrobic-korekte-pliku-jpk_v7\" 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 krok po kroku zrobi\u0107 korekt\u0119 pliku JPK_V7?<\/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\/umowa-zlecenie-a-kup-kiedy-20-50-lub-0\" 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\">Umowa zlecenie a KUP \u2013 kiedy 20%, 50% lub 0%?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-rozliczyc-nadplate-skladki-zdrowotnej\" 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 rozliczy\u0107 nadp\u0142at\u0119 sk\u0142adki zdrowotnej?<\/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 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Z tego artyku\u0142u dowiesz si\u0119, jakie&#8230;<\/p>\n","protected":false},"author":1,"featured_media":22240,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[689,1334,1335,1336,1337],"class_list":["post-24667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-koszty-uzyskania-przychodu","tag-koszty-w-kpir","tag-jakie-koszty-mozna-odliczyc-w-kpir","tag-koszty-firmowe","tag-ksiegowanie-kosztow-w-kpir"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jakie koszty w KPiR mo\u017cna odliczy\u0107? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Sprawd\u017a, co bezpiecznie zaksi\u0119gujesz. 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