{"id":24737,"date":"2026-10-05T12:14:17","date_gmt":"2026-10-05T10:14:17","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24737"},"modified":"2026-10-05T12:14:17","modified_gmt":"2026-10-05T10:14:17","slug":"jak-rozliczyc-koszty-paliwa-samochodu-osobowego-w-firmie","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-rozliczyc-koszty-paliwa-samochodu-osobowego-w-firmie","title":{"rendered":"Jak rozliczy\u0107 koszty paliwa samochodu osobowego w firmie?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24737\" class=\"elementor elementor-24737\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ecae457 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ecae457\" 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-04ffa71\" data-id=\"04ffa71\" 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-d813bc7 elementor-widget elementor-widget-text-editor\" data-id=\"d813bc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Rozliczenie koszt\u00f3w paliwa samochodu w firmie zale\u017cy przede wszystkim od tego, czy samoch\u00f3d jest firmowy, czy prywatny oraz w jaki spos\u00f3b jest wykorzystywany.<\/b><span style=\"font-weight: 400;\"> Inne zasady dotycz\u0105 samochodu firmowego u\u017cywanego s\u0142u\u017cbowo i prywatnie, inne pojazdu wykorzystywanego wy\u0142\u0105cznie w dzia\u0142alno\u015bci, a jeszcze inne prywatnego auta przedsi\u0119biorcy. R\u00f3\u017cnice dotycz\u0105 przede wszystkim <\/span><b>koszt\u00f3w uzyskania przychod\u00f3w (KUP) oraz odliczenia VAT<\/b><span style=\"font-weight: 400;\">. W przypadku samochodu firmowego mo\u017ce mie\u0107 zastosowanie limit 75% lub 100% wydatk\u00f3w, natomiast przy prywatnym samochodzie przedsi\u0119biorcy do KUP mo\u017cna co do zasady zaliczy\u0107 20% wydatk\u00f3w.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b6e7f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b6e7f5\" 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-39aea21\" data-id=\"39aea21\" 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-41c3539 elementor-widget elementor-widget-heading\" data-id=\"41c3539\" 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 paliwo do samochodu firmowego?<\/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-67f831a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67f831a\" 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-c91f8bd\" data-id=\"c91f8bd\" 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-c158232 elementor-widget elementor-widget-text-editor\" data-id=\"c158232\" 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;\">Je\u017celi samoch\u00f3d osobowy jest sk\u0142adnikiem maj\u0105tku firmy, spos\u00f3b rozliczenia paliwa zale\u017cy od sposobu jego u\u017cytkowania.<\/span><\/p><h4><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Samoch\u00f3d firmowy u\u017cywany prywatnie i s\u0142u\u017cbowo<\/b><\/span><\/h4><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przy u\u017cytkowaniu mieszanym przedsi\u0119biorca mo\u017ce co do zasady:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">zaliczy\u0107 do KUP <\/span><b>75% wydatk\u00f3w na paliwo i eksploatacj\u0119 samochodu<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">odliczy\u0107 <\/span><b>50% VAT<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">nie prowadzi\u0107 ewidencji przebiegu pojazdu dla cel\u00f3w 50% odliczenia VAT.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nieodliczony VAT mo\u017ce zwi\u0119kszy\u0107 kwot\u0119 wydatku uwzgl\u0119dnian\u0105 przy ustalaniu kosztu podatkowego.<\/span><\/p><h4><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Samoch\u00f3d firmowy wykorzystywany wy\u0142\u0105cznie w dzia\u0142alno\u015bci<\/b><\/span><\/h4><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi samoch\u00f3d jest u\u017cywany <\/span><b>wy\u0142\u0105cznie do cel\u00f3w firmowych<\/b><span style=\"font-weight: 400;\">, mo\u017cliwe jest rozliczenie 100% wydatk\u00f3w w KUP oraz 100% VAT, ale trzeba spe\u0142ni\u0107 ustawowe warunki.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dla cel\u00f3w VAT przedsi\u0119biorca powinien m.in. <\/span><b>z\u0142o\u017cy\u0107 formularz VAT-26 i prowadzi\u0107 ewidencj\u0119 przebiegu pojazdu<\/b><span style=\"font-weight: 400;\">. Firma powinna r\u00f3wnie\u017c wprowadzi\u0107 zasady u\u017cytkowania samochodu, kt\u00f3re wykluczaj\u0105 jego wykorzystanie prywatne.<\/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-14bdc9a elementor-widget elementor-widget-image\" data-id=\"14bdc9a\" 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-76e4156 elementor-widget elementor-widget-spacer\" data-id=\"76e4156\" 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-b2f520c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2f520c\" 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-a02b20e\" data-id=\"a02b20e\" 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-3a1e1f0 elementor-widget elementor-widget-heading\" data-id=\"3a1e1f0\" 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 paliwo do prywatnego samochodu w JDG?<\/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-e57b252 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e57b252\" 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-c9cfc4c\" data-id=\"c9cfc4c\" 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-71edbb2 elementor-widget elementor-widget-text-editor\" data-id=\"71edbb2\" 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;\">Przedsi\u0119biorca prowadz\u0105cy jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 mo\u017ce wykorzystywa\u0107 <\/span><b>prywatny samoch\u00f3d do cel\u00f3w firmowych<\/b><span style=\"font-weight: 400;\">. W takim przypadku do koszt\u00f3w uzyskania przychod\u00f3w mo\u017cna co do zasady zaliczy\u0107 <\/span><b>20% wydatk\u00f3w zwi\u0105zanych z u\u017cytkowaniem samochodu<\/b><span style=\"font-weight: 400;\">, np. paliwa, napraw czy ubezpieczenia.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Limit 20% obowi\u0105zuje r\u00f3wnie\u017c wtedy, gdy samoch\u00f3d jest wykorzystywany zar\u00f3wno prywatnie, jak i s\u0142u\u017cbowo.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W zakresie VAT zastosowanie maj\u0105 natomiast zasady zale\u017cne od sposobu u\u017cytkowania pojazdu. Przy u\u017cytkowaniu mieszanym co do zasady mo\u017cna odliczy\u0107 <\/span><b>50% VAT<\/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-bfa142d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfa142d\" 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-29d48d1\" data-id=\"29d48d1\" 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-df89b49 elementor-widget elementor-widget-text-editor\" data-id=\"df89b49\" 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 rozliczenia paliwa prywatnego samochodu<\/b><\/span><\/em><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pan Marek prowadzi JDG i wykorzystuje prywatny samoch\u00f3d do cel\u00f3w firmowych. Kupi\u0142 paliwo za:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">300 z\u0142 netto,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">69 z\u0142 VAT,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">369 z\u0142 brutto.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Przy u\u017cytkowaniu mieszanym mo\u017ce odliczy\u0107 50% VAT, czyli <\/span><b>34,50 z\u0142<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pozosta\u0142e 34,50 z\u0142 nieodliczonego VAT zwi\u0119ksza wydatek uwzgl\u0119dniany przy obliczaniu KUP:<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>300 z\u0142 + 34,50 z\u0142 = 334,50 z\u0142<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Do koszt\u00f3w trafia 20% tej kwoty:<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>334,50 z\u0142 \u00d7 20% = 66,90 z\u0142<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi przedsi\u0119biorca rozlicza podatek liniowy 19%, oszcz\u0119dno\u015b\u0107 podatkowa wyniesie oko\u0142o <\/span><b>12,71 z\u0142<\/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-b8b9480 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8b9480\" 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-19e11a1\" data-id=\"19e11a1\" 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-5a9770a elementor-widget elementor-widget-heading\" data-id=\"5a9770a\" 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\">50% czy 100% VAT od paliwa?<\/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-5918b9f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5918b9f\" 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-3d8099c\" data-id=\"3d8099c\" 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-b6fca68 elementor-widget elementor-widget-text-editor\" data-id=\"b6fca68\" 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;\">Przy samochodzie osobowym wykorzystywanym <\/span><b>zar\u00f3wno firmowo, jak i prywatnie<\/b><span style=\"font-weight: 400;\"> przedsi\u0119biorca mo\u017ce co do zasady odliczy\u0107 <\/span><b>50% VAT od paliwa<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>100% VAT<\/b><span style=\"font-weight: 400;\"> jest mo\u017cliwe przy samochodzie wykorzystywanym wy\u0142\u0105cznie do dzia\u0142alno\u015bci gospodarczej, je\u017celi spe\u0142nione s\u0105 wymagane warunki, m.in. dotycz\u0105ce ewidencji przebiegu i zg\u0142oszenia pojazdu na VAT-26.<\/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-13dd17f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13dd17f\" 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-747183f\" data-id=\"747183f\" 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-f0e7dee elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f0e7dee\" 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\tOdliczenie VAT i zaliczenie wydatku do KUP to dwie odr\u0119bne kwestie. Sam fakt odliczenia 50% lub 100% VAT nie oznacza, \u017ce ca\u0142a warto\u015b\u0107 paliwa automatycznie trafia do koszt\u00f3w podatkowych.\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-b0f4c22 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b0f4c22\" 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-8cca35e\" data-id=\"8cca35e\" 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-cf30ebf elementor-widget elementor-widget-heading\" data-id=\"cf30ebf\" 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 udokumentowa\u0107 zakup paliwa?<\/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-32d901f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32d901f\" 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-f5006f6\" data-id=\"f5006f6\" 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-75d5335 elementor-widget elementor-widget-text-editor\" data-id=\"75d5335\" 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;\">Podstaw\u0105 rozliczenia koszt\u00f3w paliwa powinna by\u0107 <\/span><b>faktura wystawiona na firm\u0119<\/b><span style=\"font-weight: 400;\">. Przy zakupach do 450 z\u0142 brutto dokumentem mo\u017ce by\u0107 r\u00f3wnie\u017c paragon z NIP, je\u017celi spe\u0142nia warunki faktury uproszczonej.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przy wydatkach zwi\u0105zanych z samochodem warto zadba\u0107 o mo\u017cliwo\u015b\u0107 przypisania zakupu do konkretnego pojazdu. Pomocny mo\u017ce by\u0107 np. numer rejestracyjny samochodu na dokumencie.<\/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-6d7b3b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d7b3b8\" 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-1211568\" data-id=\"1211568\" 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-af3f598 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"af3f598\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDobra dokumentacja u\u0142atwia wykazanie zwi\u0105zku wydatku z dzia\u0142alno\u015bci\u0105 i ogranicza ryzyko zakwestionowania kosztu.\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-f8aba95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8aba95\" 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-2b5256b\" data-id=\"2b5256b\" 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-a4f80f3 elementor-widget elementor-widget-heading\" data-id=\"a4f80f3\" 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\">Rozliczenie paliwa samochodu firmowego i prywatnego \u2013 podsumowanie<\/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-37a378c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37a378c\" 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-242d6d8\" data-id=\"242d6d8\" 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-ba0b5c3 elementor-widget elementor-widget-text-editor\" data-id=\"ba0b5c3\" 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;\">Rozliczenie koszt\u00f3w paliwa samochodu osobowego zale\u017cy od rodzaju samochodu i sposobu jego u\u017cytkowania.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Samoch\u00f3d firmowy u\u017cywany prywatnie i s\u0142u\u017cbowo:<\/b><span style=\"font-weight: 400;\"> 75% KUP i 50% VAT.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Samoch\u00f3d firmowy u\u017cywany wy\u0142\u0105cznie s\u0142u\u017cbowo:<\/b><span style=\"font-weight: 400;\"> nawet 100% KUP i 100% VAT, po spe\u0142nieniu warunk\u00f3w.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Prywatny samoch\u00f3d w JDG:<\/b><span style=\"font-weight: 400;\"> 20% wydatk\u00f3w w KUP, a przy u\u017cytkowaniu mieszanym co do zasady 50% VAT.<\/span><\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Warto pami\u0119ta\u0107, \u017ce najwa\u017cniejsze jest prawid\u0142owe udokumentowanie wydatku i zastosowanie w\u0142a\u015bciwych zasad do konkretnego sposobu u\u017cytkowania samochodu.<\/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-09a3d80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09a3d80\" 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-d120c20\" data-id=\"d120c20\" 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-ee6bbe9 elementor-widget elementor-widget-heading\" data-id=\"ee6bbe9\" 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 \u2013 rozliczenie paliwa w firmie<\/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-5d82464 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d82464\" 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-cbbdeba\" data-id=\"cbbdeba\" 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-47beb67 elementor-widget elementor-widget-accordion\" data-id=\"47beb67\" 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-7521\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7521\" 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 prywatny samoch\u00f3d mo\u017cna wrzuci\u0107 w koszty firmy?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7521\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7521\"><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Tak. Przedsi\u0119biorca mo\u017ce rozlicza\u0107 wydatki zwi\u0105zane z prywatnym samochodem wykorzystywanym w dzia\u0142alno\u015bci, ale do KUP stosuje si\u0119 limit <\/span><b>20% wydatk\u00f3w<\/b><span style=\"font-weight: 400;\">.<\/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-7522\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7522\" 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 mo\u017cna odliczy\u0107 100% VAT od paliwa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7522\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7522\"><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Tak, ale dotyczy to samochodu wykorzystywanego wy\u0142\u0105cznie do dzia\u0142alno\u015bci gospodarczej i wymaga spe\u0142nienia warunk\u00f3w okre\u015blonych w przepisach. Przy u\u017cytkowaniu mieszanym standardowo stosuje si\u0119 <\/span><b>50% odliczenia VAT<\/b><span style=\"font-weight: 400;\">.<\/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-7523\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7523\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy do rozliczenia paliwa potrzebna jest kilometr\u00f3wka?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7523\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7523\"><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Przy 50% odliczeniu VAT nie. Ewidencja przebiegu pojazdu jest wymagana m.in. przy ch\u0119ci zastosowania <\/span><b>100% odliczenia VAT<\/b><span style=\"font-weight: 400;\"> dla samochodu wykorzystywanego wy\u0142\u0105cznie w dzia\u0142alno\u015bci.<\/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-7524\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7524\" 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 leasingowany samoch\u00f3d rozlicza si\u0119 tak samo?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7524\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7524\"><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W przypadku paliwa i bie\u017c\u0105cych wydatk\u00f3w eksploatacyjnych zasadniczo tak. Je\u017celi samoch\u00f3d jest u\u017cywany mieszanie, najcz\u0119\u015bciej stosuje si\u0119 <\/span><b>50% VAT i 75% KUP<\/b><span style=\"font-weight: 400;\">.<\/span><\/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-10ee73b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10ee73b\" 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-4058472\" data-id=\"4058472\" 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-dc79c55 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"dc79c55\" 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-fbbb844 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbbb844\" 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-09ca47a\" data-id=\"09ca47a\" 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-0a7307d elementor-widget elementor-widget-text-editor\" data-id=\"0a7307d\" 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-4b4c7a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b4c7a2\" 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-1f11308\" data-id=\"1f11308\" 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-1e10e81 elementor-widget elementor-widget-heading\" data-id=\"1e10e81\" 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\u00f3wie\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-c86325d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c86325d\" 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-e34b4cc\" data-id=\"e34b4cc\" 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-8cb75dd elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8cb75dd\" 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\/samochod-prywatny-w-dzialalnosci-jak-rozliczac-koszty-i-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\">Samoch\u00f3d prywatny w dzia\u0142alno\u015bci. Jak rozlicza\u0107 koszty i 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\/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\/jak-rozliczyc-koszty-paliwa-samochodu-osobowego-w-firmie'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fjak-rozliczyc-koszty-paliwa-samochodu-osobowego-w-firmie\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" 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