{"id":24716,"date":"2026-09-28T10:00:35","date_gmt":"2026-09-28T08:00:35","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24716"},"modified":"2026-09-25T10:00:01","modified_gmt":"2026-09-25T08:00:01","slug":"samochod-prywatny-w-dzialalnosci-jak-rozliczac-koszty-i-vat","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/samochod-prywatny-w-dzialalnosci-jak-rozliczac-koszty-i-vat","title":{"rendered":"Samoch\u00f3d prywatny w dzia\u0142alno\u015bci. Jak rozlicza\u0107 koszty i VAT?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24716\" class=\"elementor elementor-24716\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1392aec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1392aec\" 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-8a4e659\" data-id=\"8a4e659\" 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-a1c98eb elementor-widget elementor-widget-text-editor\" data-id=\"a1c98eb\" 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;\">Prowadzenie firmy wi\u0105\u017ce si\u0119 z rosn\u0105cymi kosztami dlatego <\/span><b>wykorzystanie prywatnego samochodu w dzia\u0142alno\u015bci<\/b><span style=\"font-weight: 400;\"> mo\u017ce by\u0107 sposobem na ich optymalizacj\u0119. Co istotne, mo\u017cna to zrobi\u0107 bez konieczno\u015bci si\u0119gania po leasing. W artykule wyja\u015bniamy, jak rozlicza\u0107 wydatki na paliwo, serwis i ubezpieczenie, przy obowi\u0105zuj\u0105cych limitach 20% w KPiR oraz 50% VAT. Uwzgl\u0119dniaj\u0105c interpretacje Dyrektora Krajowej Informacji Skarbowej oraz orzecznictwo s\u0105d\u00f3w administracyjnych przedstawiamy praktyczne zasady rozlicze\u0144.<\/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-c465dc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c465dc5\" 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-e139f18\" data-id=\"e139f18\" 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-2550e5f elementor-widget elementor-widget-heading\" data-id=\"2550e5f\" 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 samoch\u00f3d prywatny w dzia\u0142alno\u015bci staje si\u0119 kosztem firmy?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7843fba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7843fba\" 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-404c061\" data-id=\"404c061\" 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-3c37d35 elementor-widget elementor-widget-text-editor\" data-id=\"3c37d35\" 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>Prywatny pojazd staje si\u0119 kosztem w momencie faktycznego wykorzystania go do cel\u00f3w s\u0142u\u017cbowych. Pozwala w\u00f3wczas na uj\u0119cie w KPiR 20% wydatk\u00f3w eksploatacyjnych.<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Warto podkre\u015bli\u0107, \u017ce <\/span><b>polskie przepisy podatkowe nie nak\u0142adaj\u0105 na przedsi\u0119biorc\u0119 obowi\u0105zku wprowadzania prywatnego samochodu osobowego do ewidencji \u015brodk\u00f3w trwa\u0142ych firmy ani zg\u0142aszania tego faktu w urz\u0119dzie skarbowym<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d0a76c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d0a76c\" 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-d21fe0b\" data-id=\"d21fe0b\" 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-1124ef5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1124ef5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-hand-point-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPrawo do zaliczenia wydatk\u00f3w eksploatacyjnych do KUP powstaje automatycznie z chwil\u0105 wykonania pierwszej podr\u00f3\u017cy zwi\u0105zanej z dzia\u0142alno\u015bci\u0105. Od reformy likwiduj\u0105cej tzw. kilometr\u00f3wk\u0119 dla samochod\u00f3w prywatnych w firmie, rozliczenie opiera si\u0119 wy\u0142\u0105cznie na udokumentowanych fakturami wydatkach eksploatacyjnych z zastosowaniem ustawowego limitu 20%.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fb6417 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fb6417\" 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-6dbcb1e\" data-id=\"6dbcb1e\" 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-b0bc8e6 elementor-widget elementor-widget-heading\" data-id=\"b0bc8e6\" 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 na samoch\u00f3d prywatny w dzia\u0142alno\u015bci mo\u017cna odliczy\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-4698580 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4698580\" 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-c579097\" data-id=\"c579097\" 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-0939a1c elementor-widget elementor-widget-text-editor\" data-id=\"0939a1c\" 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>Przedsi\u0119biorca mo\u017ce odliczy\u0107 dok\u0142adnie 20% ponoszonych koszt\u00f3w paliwa, serwisu, wymiany opon i op\u0142at parkingowych. Warunkiem jest jednak posiadanie faktury na dane firmy.<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Do kategorii koszt\u00f3w eksploatacyjnych obj\u0119tych limitem 20% zaliczamy <\/span><a href=\"http:\/\/m.in\"><span style=\"font-weight: 400;\">m.in<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">zakup paliwa (benzyna, olej nap\u0119dowy, LPG),\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">okresowe przegl\u0105dy techniczne,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">naprawy warsztatowe, zakup cz\u0119\u015bci zamiennych,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wymian\u0119 i przechowywanie opon,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">myjni\u0119, a tak\u017ce op\u0142aty za przejazdy autostradami oraz parkowanie.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Kluczowym warunkiem formalnym jest absolutny wym\u00f3g posiadania faktury VAT wystawionej na dane firmowe przedsi\u0119biorcy (z podanym numerem NIP).<\/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-b2f5ef1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2f5ef1\" 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-2e26ff3\" data-id=\"2e26ff3\" 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-3dd5cc1 elementor-widget elementor-widget-text-editor\" data-id=\"3dd5cc1\" 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><\/em><span style=\"font-weight: 400;\"> Zatankowanie auta za 200 z\u0142 netto (46 z\u0142 VAT, \u0142\u0105cznie 246 z\u0142 brutto). Po odliczeniu 50% VAT (23 z\u0142), pozosta\u0142a nieodliczona cz\u0119\u015b\u0107 VAT (23 z\u0142) powi\u0119ksza kwot\u0119 netto do 223 z\u0142. Do koszt\u00f3w w KPiR trafia zaledwie 20% z tej kwoty, czyli 44,60 z\u0142, co zmniejsza podstaw\u0119 opodatkowania podatkiem dochodowym.<\/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-ffc8813 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ffc8813\" 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-47deaf4\" data-id=\"47deaf4\" 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-0b42493 elementor-widget elementor-widget-heading\" data-id=\"0b42493\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak rozliczy\u0107 VAT za samoch\u00f3d prywatny w dzia\u0142alno\u015bci firmy?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7495eeb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7495eeb\" 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-a5cc2d8\" data-id=\"a5cc2d8\" 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-c69570b elementor-widget elementor-widget-text-editor\" data-id=\"c69570b\" 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>Standardowo, przy tzw. u\u017cytku mieszanym, przedsi\u0119biorcy przys\u0142uguje prawo do odliczenia 50% podatku VAT od wydatk\u00f3w eksploatacyjnych.<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wykorzystywanie samochodu prywatnego w dzia\u0142alno\u015bci gospodarczej z natury rzeczy kwalifikowane jest przez organ podatkowy jako tryb mieszany (s\u0142u\u017cbowy i osobisty). W efekcie czynni podatnicy VAT maj\u0105 prawo do odliczenia dok\u0142adnie 50% kwoty podatku. Dotyczy to towar\u00f3w i us\u0142ug wykazanych na fakturach dokumentuj\u0105cych zakupy paliwa, p\u0142yn\u00f3w eksploatacyjnych czy us\u0142ug naprawczych.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pozosta\u0142e 50% nieodliczonego VAT-u nie przepada jednak ca\u0142kowicie. Zgodnie z przepisami ustawy o PIT, nieodliczony podatek VAT powi\u0119ksza kwot\u0119 netto faktury, stanowi\u0105c baz\u0119 do wyliczenia 20-procentowego limitu koszt\u00f3w dochodowych w KPiR.<\/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-475ae54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"475ae54\" 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-1ac181b\" data-id=\"1ac181b\" 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-f2cd6fc elementor-widget elementor-widget-heading\" data-id=\"f2cd6fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Czy ubezpieczenie za samoch\u00f3d prywatny w dzia\u0142alno\u015bci jest limitowane?<\/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-7c9223a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c9223a\" 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-d7e2cac\" data-id=\"d7e2cac\" 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-0e387a1 elementor-widget elementor-widget-text-editor\" data-id=\"0e387a1\" 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>Polisa OC nie podlega limitowi 20% i mo\u017cna j\u0105 w ca\u0142o\u015bci uj\u0105\u0107 w kosztach. Natomiast polisa AC jest limitowana, je\u015bli warto\u015b\u0107 pojazdu przekracza 150 000 z\u0142.<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Poni\u017cej przedstawiamy zasady ksi\u0119gowania ubezpiecze\u0144 obowi\u0105zkowych i dobrowolnych:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Obowi\u0105zkowe ubezpieczenie OC oraz NNW:<\/b><span style=\"font-weight: 400;\"> Nie stanowi\u0105 wydatk\u00f3w eksploatacyjnych, jednak spos\u00f3b ich rozliczenia zale\u017cy od sposobu wykorzystywania samochodu. Je\u017celi samoch\u00f3d jest wykorzystywany wy\u0142\u0105cznie do cel\u00f3w firmowych, wydatki na obowi\u0105zkowe ubezpieczenie OC oraz NNW mog\u0105 zosta\u0107 zaliczone do koszt\u00f3w uzyskania przychodu w 100%. W przypadku u\u017cytkowania samochodu do cel\u00f3w mieszanych, tj. zar\u00f3wno firmowych, jak i prywatnych, zastosowanie ma limit 20%.\u00a0<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Dobrowolne ubezpieczenie Autocasco (AC):<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"> Koszt polisy AC podlega ograniczeniom zale\u017cnym zar\u00f3wno od warto\u015bci samochodu, jak i sposobu jego wykorzystywania. W przypadku samochodu wykorzystywanego wy\u0142\u0105cznie do cel\u00f3w firmowych, je\u017celi jego warto\u015b\u0107 przekracza 150 000 z\u0142, sk\u0142adk\u0119 AC zalicza si\u0119 do koszt\u00f3w uzyskania przychodu w proporcji, w jakiej kwota 150 000 z\u0142 pozostaje do warto\u015bci samochodu. W przypadku wykorzystywania samochodu do cel\u00f3w mieszanych, do koszt\u00f3w uzyskania przychodu mo\u017cna zaliczy\u0107 maksymalnie 20% wydatku, z uwzgl\u0119dnieniem wskazanego limitu dotycz\u0105cego warto\u015bci samochodu.<\/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-960c58a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"960c58a\" 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-22d2f7b\" data-id=\"22d2f7b\" 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-0ba09d8 elementor-widget elementor-widget-text-editor\" data-id=\"0ba09d8\" 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><\/em><span style=\"font-weight: 400;\"> Przedsi\u0119biorca ubezpiecza prywatne auto warte 200 000 z\u0142 (koszt AC wynosi 4 000 z\u0142). Koszt polisy AC zostanie zaliczony do koszt\u00f3w uzyskania przychodu tylko w proporcji 150 000 \/ 200 000 (75%). Do KPiR trafi kwota <\/span><b>3 000 z\u0142<\/b><span style=\"font-weight: 400;\">, a pozosta\u0142e 1 000 z\u0142 stanowi wydatki niestanowi\u0105ce koszt\u00f3w uzyskania przychod\u00f3w (NKUP).<\/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-c40b4f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c40b4f4\" 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-c59e22b\" data-id=\"c59e22b\" 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-7fe8a8c elementor-widget elementor-widget-heading\" data-id=\"7fe8a8c\" 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\">Samoch\u00f3d prywatny w dzia\u0142alno\u015bci - podsumowanie\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5f84c0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5f84c0\" 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-7236727\" data-id=\"7236727\" 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-509434c elementor-widget elementor-widget-text-editor\" data-id=\"509434c\" 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;\">Prawid\u0142owe<\/span><b> rozliczenie prywatnego samochodu w dzia\u0142alno\u015bci<\/b><span style=\"font-weight: 400;\"> pozwala ograniczy\u0107 koszty bez konieczno\u015bci wprowadzania pojazdu do maj\u0105tku firmy czy korzystania z leasingu. Kluczowe znaczenie ma jednak w\u0142a\u015bciwe rozdzielenie <\/span><b>zasad rozliczania koszt\u00f3w uzyskania przychod\u00f3w<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"> i VAT oraz prawid\u0142owe dokumentowanie ponoszonych wydatk\u00f3w. Warto ka\u017cdorazowo ocenia\u0107 charakter wydatku oraz spos\u00f3b jego wykorzystania w dzia\u0142alno\u015bci, poniewa\u017c nie wszystkie koszty podlegaj\u0105 tym samym ograniczeniom. Warto r\u00f3wnie\u017c pami\u0119ta\u0107, \u017ce dobrze przygotowana dokumentacja i konsekwentne stosowanie w\u0142a\u015bciwych limit\u00f3w pozwalaj\u0105 nie tylko wykorzysta\u0107 dost\u0119pne preferencje podatkowe, ale przede wszystkim ograniczy\u0107 ryzyko zakwestionowania rozlicze\u0144 podczas kontroli.<\/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-bc957b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc957b1\" 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-46b8c06\" data-id=\"46b8c06\" 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-afc4211 elementor-widget elementor-widget-heading\" data-id=\"afc4211\" 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\">FAQ<\/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-92d16a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92d16a9\" 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-7311064\" data-id=\"7311064\" 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-d8c6625 elementor-widget elementor-widget-accordion\" data-id=\"d8c6625\" 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-2271\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2271\" 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 musz\u0119 prowadzi\u0107 kilometr\u00f3wk\u0119 dla prywatnego pojazdu?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2271\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2271\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. Aby odliczy\u0107 20% koszt\u00f3w eksploatacyjnych oraz 50% VAT, przepisy nie wymagaj\u0105 prowadzenia ewidencji przebiegu pojazdu.<\/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-2272\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2272\" 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 sprzeda\u017c samochodu prywatnego w dzia\u0142alno\u015bci rodzi przych\u00f3d firmowy? <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2272\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2272\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie, je\u015bli pojazd nigdy nie widnia\u0142 w ewidencji \u015brodk\u00f3w trwa\u0142ych firmy, jego ewentualna sprzeda\u017c stanowi wy\u0142\u0105cznie zbycie maj\u0105tku osobistego.<\/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-2273\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2273\" 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 poprawnie udokumentowa\u0107 koszty paliwa? <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2273\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2273\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podstaw\u0105 do zaksi\u0119gowania wydatku i odliczenia VAT jest wy\u0142\u0105cznie faktura VAT wystawiona na numer NIP dzia\u0142alno\u015bci gospodarczej.<\/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-2274\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2274\" 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 raty kredytu konsumenckiego za auto prywatne s\u0105 kosztem?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2274\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2274\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. Sp\u0142ata prywatnego zobowi\u0105zania kredytowego w\u0142a\u015bciciela nie stanowi kosztu uzyskania przychodu z dzia\u0142alno\u015bci.<\/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-2275\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2275\" 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 myjnia to r\u00f3wnie\u017c wydatek eksploatacyjny? <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2275\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2275\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak, koszty myjni, p\u0142ynu do spryskiwaczy czy wycieraczek to typowe koszty eksploatacyjne, rozliczane wed\u0142ug limitu 20% w KPiR<\/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-54627cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54627cb\" 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-b115a36\" data-id=\"b115a36\" 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-2fa224b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2fa224b\" 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-a34a319 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a34a319\" 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-28a7857\" data-id=\"28a7857\" 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-9b9ac5c elementor-widget elementor-widget-text-editor\" data-id=\"9b9ac5c\" 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-85b34a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85b34a2\" 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-13a551f\" data-id=\"13a551f\" 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-d1b439d elementor-widget elementor-widget-heading\" data-id=\"d1b439d\" 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\">Przeczytaj r\u00f3wnie\u017c:<\/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-60b6123 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60b6123\" 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-b42ec61\" data-id=\"b42ec61\" 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-46480bc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"46480bc\" 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\/czy-uslugi-transportowe-moga-byc-zwolnione-z-vat\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Czy us\u0142ugi transportowe mog\u0105 by\u0107 zwolnione z VAT?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jakie-koszty-w-kpir-mozna-odliczyc\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jakie koszty w KPiR mo\u017cna odliczy\u0107?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/samochod-prywatny-w-dzialalnosci-jak-rozliczac-koszty-i-vat'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" 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prywatnego samochodu w dzia\u0142alno\u015bci mo\u017ce by\u0107 sposobem na ich optymalizacj\u0119. 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