{"id":24766,"date":"2026-10-12T15:04:41","date_gmt":"2026-10-12T13:04:41","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24766"},"modified":"2026-10-12T15:04:41","modified_gmt":"2026-10-12T13:04:41","slug":"czy-biuro-rachunkowe-moze-korzystac-ze-zwolnienia-z-vat","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/czy-biuro-rachunkowe-moze-korzystac-ze-zwolnienia-z-vat","title":{"rendered":"Czy biuro rachunkowe mo\u017ce korzysta\u0107 ze zwolnienia z VAT?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24766\" class=\"elementor elementor-24766\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2148819 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2148819\" 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-1f12d07\" data-id=\"1f12d07\" 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-954637b elementor-widget elementor-widget-text-editor\" data-id=\"954637b\" 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>Biuro rachunkowe mo\u017ce korzysta\u0107 ze zwolnienia podmiotowego z VAT, je\u017celi spe\u0142nia warunki przewidziane dla tego zwolnienia<\/strong>. Co wa\u017cne, nie mo\u017ce jednocze\u015bnie wykonywa\u0107 us\u0142ug, kt\u00f3re ustawodawca wy\u0142\u0105czy\u0142 z mo\u017cliwo\u015bci jego stosowania. W przypadku biur rachunkowych szczeg\u00f3lne znaczenie ma zakres \u015bwiadczonych us\u0142ug. Samo prowadzenie ksi\u0105g, ewidencji, sporz\u0105dzanie deklaracji czy wykonywanie rozlicze\u0144 nie musi oznacza\u0107 \u015bwiadczenia us\u0142ug doradczych. Problem pojawia si\u0119 wtedy, gdy dzia\u0142alno\u015b\u0107 biura wykracza poza czynno\u015bci ksi\u0119gowe i obejmuje rzeczywiste doradztwo, w szczeg\u00f3lno\u015bci podatkowe.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Dlatego przy ocenie <strong>prawa biura rachunkowego do zwolnienia z VAT<\/strong> nie wystarczy sprawdzi\u0107 wysoko\u015bci sprzeda\u017cy. Trzeba r\u00f3wnie\u017c odpowiedzie\u0107 na pytanie: co biuro faktycznie robi dla swoich klient\u00f3w?<\/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-4d95ed1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d95ed1\" 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-1bb816c\" data-id=\"1bb816c\" 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-d6b363b elementor-widget elementor-widget-heading\" data-id=\"d6b363b\" 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\">Na czym polega zwolnienie podmiotowe z VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbb29e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbb29e6\" 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-338600d\" data-id=\"338600d\" 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-c3b7c93 elementor-widget elementor-widget-text-editor\" data-id=\"c3b7c93\" 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>Zwolnienie podmiotowe z VAT jest rozwi\u0105zaniem przeznaczonym przede wszystkim dla przedsi\u0119biorc\u00f3w osi\u0105gaj\u0105cych stosunkowo niewielk\u0105 warto\u015b\u0107 sprzeda\u017cy<\/strong>. Przedsi\u0119biorca korzystaj\u0105cy ze zwolnienia co do zasady nie dolicza VAT do \u015bwiadczonych us\u0142ug. Jednocze\u015bnie nie rozlicza podatku nale\u017cnego tak jak czynny podatnik VAT i zasadniczo nie korzysta z prawa do odliczenia VAT od zakup\u00f3w zwi\u0105zanych ze sprzeda\u017c\u0105 zwolnion\u0105.<\/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-658139b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"658139b\" 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-904afe8\" data-id=\"904afe8\" 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-c03b012 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c03b012\" 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=\"far fa-lightbulb\"><\/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\tCzy wiesz, \u017ce...\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 zwolnienia zale\u017cy jednak nie tylko od warto\u015bci sprzeda\u017cy. Ustawa przewiduje r\u00f3wnie\u017c katalog czynno\u015bci, kt\u00f3rych wykonywanie mo\u017ce wykluczy\u0107 mo\u017cliwo\u015b\u0107 zastosowania zwolnienia. W\u0142a\u015bnie ten drugi warunek ma szczeg\u00f3lne znaczenie dla biur rachunkowych.\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-176945f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"176945f\" 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-5a79c1c\" data-id=\"5a79c1c\" 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-68aecb0 elementor-widget elementor-widget-spacer\" data-id=\"68aecb0\" 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-0f1b88c elementor-widget elementor-widget-heading\" data-id=\"0f1b88c\" 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\">Czy ka\u017cde biuro rachunkowe mo\u017ce korzysta\u0107 ze zwolnienia z VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-81dbfe0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81dbfe0\" 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-2e68484\" data-id=\"2e68484\" 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-769d0f4 elementor-widget elementor-widget-text-editor\" data-id=\"769d0f4\" 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>Nie mo\u017cna przyj\u0105\u0107 zasady, \u017ce ka\u017cde biuro rachunkowe automatycznie mo\u017ce korzysta\u0107 ze zwolnienia.<\/strong> Nieprawid\u0142owe by\u0142oby jednak r\u00f3wnie\u017c przeciwne za\u0142o\u017cenie, zgodnie z kt\u00f3rym dzia\u0142alno\u015b\u0107 ksi\u0119gowa z definicji wymaga rejestracji jako <strong>czynny podatnik VAT.<\/strong> Decyduj\u0105cy jest rzeczywisty charakter \u015bwiadczonych us\u0142ug.<\/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-9f66528 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f66528\" 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-7d20505\" data-id=\"7d20505\" 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-7e1010c elementor-widget elementor-widget-text-editor\" data-id=\"7e1010c\" 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;\">Je\u017celi dzia\u0142alno\u015b\u0107 biura polega przede wszystkim na prowadzeniu ksi\u0105g i ewidencji, wykonywaniu rozlicze\u0144 na podstawie dokument\u00f3w klienta, sporz\u0105dzaniu deklaracji oraz obs\u0142udze kadrowo-p\u0142acowej, mo\u017cliwe jest korzystanie ze zwolnienia, o ile spe\u0142nione s\u0105 r\u00f3wnie\u017c pozosta\u0142e warunki. Inaczej nale\u017cy oceni\u0107 sytuacj\u0119, w kt\u00f3rej biuro \u015bwiadczy us\u0142ugi doradcze lub prawnicze. Takie czynno\u015bci znajduj\u0105 si\u0119 w\u015br\u00f3d us\u0142ug wy\u0142\u0105czaj\u0105cych mo\u017cliwo\u015b\u0107 zastosowania zwolnienia podmiotowego.<\/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-2a8040c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a8040c\" 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-022067f\" data-id=\"022067f\" 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-7942ce4 elementor-widget elementor-widget-heading\" data-id=\"7942ce4\" 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\">Ksi\u0119gowo\u015b\u0107 a doradztwo podatkowe \u2013 gdzie przebiega granica?<\/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-e18dcdf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e18dcdf\" 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-1757c54\" data-id=\"1757c54\" 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-0fdffc0 elementor-widget elementor-widget-text-editor\" data-id=\"0fdffc0\" 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;\">To najwa\u017cniejszy problem praktyczny. Praca ksi\u0119gowej niemal zawsze wymaga znajomo\u015bci przepis\u00f3w podatkowych. Sam fakt stosowania tej wiedzy nie oznacza jednak automatycznie \u015bwiadczenia doradztwa. Istotne jest to, w jakim celu wiedza ta jest wykorzystywana. Prowadz\u0105c KPiR, biuro musi wiedzie\u0107, w jaki spos\u00f3b uj\u0105\u0107 dokument. Sporz\u0105dzaj\u0105c deklaracj\u0119 VAT lub zeznanie podatkowe, musi prawid\u0142owo zastosowa\u0107 przepisy. Wyliczaj\u0105c sk\u0142adki lub podatek, r\u00f3wnie\u017c dokonuje czynno\u015bci wymagaj\u0105cych specjalistycznej wiedzy. S\u0105 to jednak czynno\u015bci zwi\u0105zane z wykonaniem us\u0142ugi ksi\u0119gowej.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Inny charakter ma sytuacja, w kt\u00f3rej klient zwraca si\u0119 do biura np. z pytaniem, jaki spos\u00f3b dzia\u0142ania powinien wybra\u0107, aby ograniczy\u0107 obci\u0105\u017cenia podatkowe, kt\u00f3ra forma opodatkowania b\u0119dzie dla niego najkorzystniejsza albo jak skonstruowa\u0107 planowan\u0105 transakcj\u0119 pod wzgl\u0119dem podatkowym. W takim przypadku biuro nie tylko rozlicza zdarzenie gospodarcze, ale analizuje sytuacj\u0119 klienta i rekomenduje okre\u015blony spos\u00f3b post\u0119powania. W\u0142a\u015bnie tutaj pojawia si\u0119 ryzyko zakwalifikowania wykonywanych czynno\u015bci jako doradztwa.<\/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-903bda5 elementor-widget elementor-widget-image\" data-id=\"903bda5\" 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-e317552 elementor-widget elementor-widget-spacer\" data-id=\"e317552\" 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-03c9bd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03c9bd3\" 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-675bf69\" data-id=\"675bf69\" 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-4110e32 elementor-widget elementor-widget-heading\" data-id=\"4110e32\" 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 czynno\u015bci ksi\u0119gowe mog\u0105 by\u0107 wykonywane przez biuro korzystaj\u0105ce ze zwolnienia?<\/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-70cb6b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70cb6b3\" 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-b28ea48\" data-id=\"b28ea48\" 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-278b718 elementor-widget elementor-widget-text-editor\" data-id=\"278b718\" 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>Biuro rachunkowe korzystaj\u0105ce ze zwolnienia z VAT <\/strong>mo\u017ce wykonywa\u0107 szeroki zakres czynno\u015bci zwi\u0105zanych z bie\u017c\u0105c\u0105 obs\u0142ug\u0105 ksi\u0119gow\u0105 i kadrowo-p\u0142acow\u0105 klient\u00f3w. Sam fakt, \u017ce ich prawid\u0142owe wykonanie wymaga znajomo\u015bci przepis\u00f3w podatkowych, nie oznacza jeszcze, \u017ce biuro \u015bwiadczy us\u0142ugi doradcze.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W ramach obs\u0142ugi ksi\u0119gowej biuro mo\u017ce m.in.:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">prowadzi\u0107 ksi\u0119gi rachunkowe, KPiR, ewidencj\u0119 przychod\u00f3w oraz rejestry VAT,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">prowadzi\u0107 ewidencj\u0119 \u015brodk\u00f3w trwa\u0142ych,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">oblicza\u0107 podatki oraz sk\u0142adki ZUS i sk\u0142adk\u0119 zdrowotn\u0105 na podstawie prowadzonej dokumentacji,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">sporz\u0105dza\u0107 i wysy\u0142a\u0107 deklaracje podatkowe, pliki JPK oraz zeznania roczne,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">dokonywa\u0107 korekt wcze\u015bniejszych zapis\u00f3w i rozlicze\u0144,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">prowadzi\u0107 dokumentacj\u0119 kadrow\u0105 i p\u0142acow\u0105,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">pomaga\u0107 w przygotowaniu dokument\u00f3w i formularzy zwi\u0105zanych z prowadzon\u0105 obs\u0142ug\u0105 ksi\u0119gow\u0105.<\/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-09654a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09654a0\" 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-9c037ad\" data-id=\"9c037ad\" 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-6364f3c elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6364f3c\" 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\tIstotne jest jednak, aby czynno\u015bci te pozostawa\u0142y elementem obs\u0142ugi ksi\u0119gowej klienta, a nie przekszta\u0142ca\u0142y si\u0119 w odr\u0119bn\u0105 us\u0142ug\u0119 doradcz\u0105.\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-acd65e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acd65e4\" 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-c68e388\" data-id=\"c68e388\" 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-bf5bad8 elementor-widget elementor-widget-spacer\" data-id=\"bf5bad8\" 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-ff5edf7 elementor-widget elementor-widget-heading\" data-id=\"ff5edf7\" 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\">Jakich us\u0142ug powinno unika\u0107 biuro korzystaj\u0105ce ze zwolnienia?<\/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-1d56d2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d56d2e\" 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-52e427e\" data-id=\"52e427e\" 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-5e9a5a2 elementor-widget elementor-widget-text-editor\" data-id=\"5e9a5a2\" 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;\">Szczeg\u00f3lnej uwagi wymagaj\u0105 us\u0142ugi o charakterze doradczym i prawniczym. Ryzyko utraty prawa do zwolnienia pojawia si\u0119 przede wszystkim wtedy, gdy biuro nie ogranicza si\u0119 do rozliczenia zdarze\u0144 gospodarczych, ale przygotowuje dla klienta analizy i rekomendacje dotycz\u0105ce sposobu jego przysz\u0142ego dzia\u0142ania. Mo\u017ce chodzi\u0107 np. o analiz\u0119 r\u00f3\u017cnych wariant\u00f3w opodatkowania i wskazanie najkorzystniejszego rozwi\u0105zania, przygotowanie indywidualnej strategii podatkowej czy rekomendowanie sposobu przeprowadzenia planowanej transakcji pod k\u0105tem jej skutk\u00f3w podatkowych.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W praktyce warto wi\u0119c odr\u00f3\u017cni\u0107 informacj\u0119 wynikaj\u0105c\u0105 z wykonanego rozliczenia od indywidualnej rekomendacji dotycz\u0105cej tego, co klient powinien zrobi\u0107. Przekazanie przedsi\u0119biorcy informacji, \u017ce z przygotowanego rozliczenia wynika okre\u015blona kwota podatku do zap\u0142aty, jest czym innym ni\u017c wskazanie mu, jakie dzia\u0142ania powinien podj\u0105\u0107, aby w przysz\u0142o\u015bci zap\u0142aci\u0107 ni\u017cszy podatek.<\/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-a01d754 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a01d754\" 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-d19a484\" data-id=\"d19a484\" 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-2672f07 elementor-widget elementor-widget-heading\" data-id=\"2672f07\" 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\">Czy wpisanie \u201edoradztwa podatkowego\u201d w PKD oznacza utrat\u0119 zwolnienia?<\/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-8f0466e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f0466e\" 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-9e64c74\" data-id=\"9e64c74\" 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-dd715ef elementor-widget elementor-widget-text-editor\" data-id=\"dd715ef\" 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;\">Sam wpis <strong>okre\u015blonego rodzaju dzia\u0142alno\u015bci w PKD<\/strong> nie przes\u0105dza jeszcze o tym, jakie czynno\u015bci przedsi\u0119biorca faktycznie wykonuje. Dla oceny prawa do zwolnienia istotny jest przede wszystkim rzeczywisty charakter \u015bwiadczonych us\u0142ug. Je\u017celi przedsi\u0119biorca ma w zakresie dzia\u0142alno\u015bci wpis zwi\u0105zany z doradztwem, ale faktycznie takich us\u0142ug nie wykonuje, sam wpis nie oznacza jeszcze, \u017ce ka\u017cda \u015bwiadczona przez niego us\u0142uga staje si\u0119 us\u0142ug\u0105 doradcz\u0105.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Nie oznacza to jednak, \u017ce spos\u00f3b okre\u015blenia dzia\u0142alno\u015bci mo\u017cna ca\u0142kowicie zignorowa\u0107. Oferta biura, umowy zawierane z klientami oraz opisy \u015bwiadczonych us\u0142ug powinny odpowiada\u0107 temu, czym biuro rzeczywi\u015bcie si\u0119 zajmuje.<\/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-6f8e3ef elementor-widget elementor-widget-image\" data-id=\"6f8e3ef\" 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 decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/10\/program-dla-biur.webp\" class=\"attachment-full size-full wp-image-24769\" alt=\"banner program dla biur rachunkowych\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/10\/program-dla-biur.webp 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/10\/program-dla-biur-300x63.webp 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/10\/program-dla-biur-1024x216.webp 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/10\/program-dla-biur-768x162.webp 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-ce65004 elementor-widget elementor-widget-spacer\" data-id=\"ce65004\" 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-0c6fdae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c6fdae\" 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-f417d76\" data-id=\"f417d76\" 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-2ac5595 elementor-widget elementor-widget-heading\" data-id=\"2ac5595\" 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\">Dlaczego umowa z klientem ma znaczenie?<\/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-16d4ba5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16d4ba5\" 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-732fbb8\" data-id=\"732fbb8\" 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-5de9b63 elementor-widget elementor-widget-text-editor\" data-id=\"5de9b63\" 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;\">Dobrze przygotowana umowa pomaga okre\u015bli\u0107 granice odpowiedzialno\u015bci i zakres czynno\u015bci wykonywanych przez biuro. Je\u017celi przedsi\u0119biorca zamierza ograniczy\u0107 dzia\u0142alno\u015b\u0107 do us\u0142ug ksi\u0119gowych i kadrowo-p\u0142acowych, zakres us\u0142ug powinien by\u0107 opisany w\u0142a\u015bnie w taki spos\u00f3b.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Zamiast bardzo szerokich okre\u015ble\u0144 typu \u201ekompleksowa obs\u0142uga podatkowa i doradztwo\u201d bardziej precyzyjne b\u0119dzie wskazanie konkretnych czynno\u015bci, np. prowadzenia KPiR, ewidencji rycza\u0142towej, rejestr\u00f3w VAT, sporz\u0105dzania deklaracji podatkowych, prowadzenia dokumentacji kadrowo-p\u0142acowej czy obliczania zobowi\u0105za\u0144 na podstawie prowadzonych ewidencji. Nie wystarczy jednak samo odpowiednie sformu\u0142owanie umowy. Je\u017celi w praktyce biuro zacznie wykonywa\u0107 us\u0142ugi doradcze, zapis w umowie nie zmieni charakteru tych czynno\u015bci.<\/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-371a08c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"371a08c\" 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-d7e0a73\" data-id=\"d7e0a73\" 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-8dada37 elementor-widget elementor-widget-heading\" data-id=\"8dada37\" 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\">Czy biuro rachunkowe mo\u017ce dobrowolnie zarejestrowa\u0107 si\u0119 do VAT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef3fb23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef3fb23\" 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-05c1f1d\" data-id=\"05c1f1d\" 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-1902780 elementor-widget elementor-widget-text-editor\" data-id=\"1902780\" 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;\">Tak. Korzystanie ze zwolnienia podmiotowego jest prawem, a nie obowi\u0105zkiem. <strong>Biuro mo\u017ce zdecydowa\u0107 si\u0119 na rejestracj\u0119 jako czynny podatnik VAT nawet wtedy, gdy spe\u0142nia warunki zwolnienia. <\/strong>Taka decyzja mo\u017ce mie\u0107 znaczenie np. wtedy, gdy przedsi\u0119biorca ponosi wysokie wydatki zwi\u0105zane z dzia\u0142alno\u015bci\u0105 i zale\u017cy mu na mo\u017cliwo\u015bci odliczenia podatku naliczonego albo gdy wi\u0119kszo\u015b\u0107 klient\u00f3w biura to przedsi\u0119biorcy b\u0119d\u0105cy czynnymi podatnikami VAT.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a17722f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a17722f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-d7fb76c\" data-id=\"d7fb76c\" 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-8cd6fd2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"8cd6fd2\" 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\tNie nale\u017cy wi\u0119c automatycznie zak\u0142ada\u0107, \u017ce zwolnienie zawsze b\u0119dzie finansowo najkorzystniejszym rozwi\u0105zaniem. Wyb\u00f3r powinien uwzgl\u0119dnia\u0107 struktur\u0119 klient\u00f3w, poziom koszt\u00f3w oraz planowany rozw\u00f3j dzia\u0142alno\u015bci.\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\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-9b60af0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b60af0\" 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-a45e54c\" data-id=\"a45e54c\" 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-552d154 elementor-widget elementor-widget-spacer\" data-id=\"552d154\" 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-b18049d elementor-widget elementor-widget-heading\" data-id=\"b18049d\" 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 si\u0119 dzieje po przekroczeniu limitu zwolnienia?<\/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-a35969a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a35969a\" 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-86cc7cf\" data-id=\"86cc7cf\" 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-0ac0409 elementor-widget elementor-widget-text-editor\" data-id=\"0ac0409\" 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;\">Biuro korzystaj\u0105ce ze zwolnienia powinno na bie\u017c\u0105co kontrolowa\u0107 warto\u015b\u0107 sprzeda\u017cy. Je\u017celi warto\u015b\u0107 sprzeda\u017cy przekroczy limit 240\u00a0000 z\u0142, zwolnienie traci moc pocz\u0105wszy od czynno\u015bci, kt\u00f3r\u0105 przekroczono ten limit. Oznacza to, \u017ce nie nale\u017cy czeka\u0107 z rozliczeniem VAT do kolejnego miesi\u0105ca czy nast\u0119pnego roku.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Ma to szczeg\u00f3lne znaczenie w rozwijaj\u0105cych si\u0119 biurach rachunkowych. Pozyskanie kilku nowych klient\u00f3w, podwy\u017cszenie miesi\u0119cznych abonament\u00f3w czy wykonanie dodatkowych us\u0142ug mo\u017ce spowodowa\u0107, \u017ce limit zostanie osi\u0105gni\u0119ty szybciej, ni\u017c zak\u0142adano. Warto\u015b\u0107 sprzeda\u017cy warto wi\u0119c kontrolowa\u0107 systematycznie, a nie dopiero pod koniec roku.<\/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-ab84bf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab84bf1\" 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-2067870\" data-id=\"2067870\" 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-53e3619 elementor-widget elementor-widget-heading\" data-id=\"53e3619\" 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 ustali\u0107 limit, gdy biuro rozpoczyna dzia\u0142alno\u015b\u0107 w trakcie roku?<\/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-d16a649 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d16a649\" 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-b28cb2d\" data-id=\"b28cb2d\" 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-afed5df elementor-widget elementor-widget-text-editor\" data-id=\"afed5df\" 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;\">Przedsi\u0119biorca, kt\u00f3ry rozpoczyna dzia\u0142alno\u015b\u0107 w trakcie roku, nie korzysta automatycznie z pe\u0142nego rocznego limitu zwolnienia. Limit nale\u017cy ustali\u0107 proporcjonalnie do okresu prowadzenia dzia\u0142alno\u015bci w danym roku.<\/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-1f629b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f629b4\" 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-a248a76\" data-id=\"a248a76\" 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-eeb4715 elementor-widget elementor-widget-text-editor\" data-id=\"eeb4715\" 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;\">Mo\u017cna zastosowa\u0107 nast\u0119puj\u0105cy wz\u00f3r:<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>roczny limit zwolnienia \u00d7 liczba dni prowadzenia dzia\u0142alno\u015bci w roku \/ liczba dni w danym roku<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Przyk\u0142adowo, je\u017celi dzia\u0142alno\u015b\u0107 zostaje rozpocz\u0119ta 2 listopada i do ko\u0144ca roku pozostaje 60 dni, limit nale\u017cy obliczy\u0107 proporcjonalnie w\u0142a\u015bnie do tych 60 dni.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Jest to szczeg\u00f3lnie wa\u017cne dla nowych biur rachunkowych, kt\u00f3re ju\u017c w pierwszych tygodniach dzia\u0142alno\u015bci pozyskaj\u0105 wi\u0119ksz\u0105 liczb\u0119 klient\u00f3w.<\/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-d2dbad1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2dbad1\" 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-93ad9b5\" data-id=\"93ad9b5\" 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-2870ba2 elementor-widget elementor-widget-spacer\" data-id=\"2870ba2\" 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-ea51060 elementor-widget elementor-widget-heading\" data-id=\"ea51060\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Przyk\u0142ad \u2013 ksi\u0119gowo\u015b\u0107 czy ju\u017c doradztwo?<\/h4>\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-f42c246 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f42c246\" 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-b868059\" data-id=\"b868059\" 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-65c9f4a elementor-widget elementor-widget-text-editor\" data-id=\"65c9f4a\" 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;\">Za\u0142\u00f3\u017cmy, \u017ce biuro prowadzi ksi\u0119gowo\u015b\u0107 pana Marka. Pan Marek przekazuje dokumenty za sierpie\u0144. Ksi\u0119gowa ujmuje je w odpowiednich ewidencjach, ustala doch\u00f3d, oblicza podatek i informuje klienta o kwocie do zap\u0142aty. Jest to typowy element obs\u0142ugi ksi\u0119gowej.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Sytuacja zmienia si\u0119, gdy pan Marek planuje za\u0142o\u017cenie drugiej dzia\u0142alno\u015bci i pyta:<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">\u201eCzy bardziej op\u0142aca mi si\u0119 prowadzi\u0107 j\u0105 jako jednoosobow\u0105 dzia\u0142alno\u015b\u0107, czy za\u0142o\u017cy\u0107 sp\u00f3\u0142k\u0119? Prosz\u0119 policzy\u0107 oba warianty, uwzgl\u0119dni\u0107 podatki i sk\u0142adki, a nast\u0119pnie powiedzie\u0107 mi, kt\u00f3re rozwi\u0105zanie powinienem wybra\u0107\u201d.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Tutaj biuro nie wykonuje ju\u017c wy\u0142\u0105cznie rozliczenia zdarze\u0144, kt\u00f3re wyst\u0105pi\u0142y. Klient oczekuje analizy przysz\u0142ych wariant\u00f3w i rekomendacji konkretnego sposobu dzia\u0142ania. To w\u0142a\u015bnie tego rodzaju sytuacje wymagaj\u0105 szczeg\u00f3lnej uwagi przy ocenie charakteru \u015bwiadczonej us\u0142ugi.<\/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-dbed9da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dbed9da\" 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-45fcd16\" data-id=\"45fcd16\" 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-e7e2d11 elementor-widget elementor-widget-heading\" data-id=\"e7e2d11\" 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 biuro rachunkowe mo\u017ce by\u0107 zwolnione z VAT? 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-bbf8830 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf8830\" 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-cd31433\" data-id=\"cd31433\" 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-5f89305 elementor-widget elementor-widget-text-editor\" data-id=\"5f89305\" 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>Tak. Prowadzenie biura rachunkowego samo w sobie nie oznacza konieczno\u015bci bycia czynnym podatnikiem VAT. <\/strong>Biuro mo\u017ce korzysta\u0107 ze zwolnienia podmiotowego, je\u017celi spe\u0142nia warunki dotycz\u0105ce warto\u015bci sprzeda\u017cy oraz nie wykonuje czynno\u015bci wy\u0142\u0105czonych z tego zwolnienia. W przypadku dzia\u0142alno\u015bci ksi\u0119gowej kluczowe znaczenie ma rozr\u00f3\u017cnienie pomi\u0119dzy wykonywaniem us\u0142ug ksi\u0119gowych a \u015bwiadczeniem doradztwa.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Prowadzenie ksi\u0105g, ewidencji, sporz\u0105dzanie deklaracji, obliczanie zobowi\u0105za\u0144 czy obs\u0142uga kadrowo-p\u0142acowa mog\u0105 stanowi\u0107 element us\u0142ug ksi\u0119gowych. Je\u017celi jednak biuro zaczyna analizowa\u0107 sytuacj\u0119 klienta, przedstawia\u0107 mu mo\u017cliwe warianty post\u0119powania i rekomendowa\u0107 rozwi\u0105zania podatkowe, charakter \u015bwiadczonych us\u0142ug mo\u017ce si\u0119 zmieni\u0107. Dlatego w\u0142a\u015bciciel biura rachunkowego korzystaj\u0105cego ze zwolnienia powinien kontrolowa\u0107 nie tylko warto\u015b\u0107 sprzeda\u017cy, ale r\u00f3wnie\u017c faktyczny zakres us\u0142ug wykonywanych dla klient\u00f3w.<\/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-591e81b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"591e81b\" 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-93bf647\" data-id=\"93bf647\" 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-f2525e6 elementor-widget elementor-widget-heading\" data-id=\"f2525e6\" 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-cd24630 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd24630\" 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-24fdc34\" data-id=\"24fdc34\" 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-de4738a elementor-widget elementor-widget-accordion\" data-id=\"de4738a\" 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-2331\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2331\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy ka\u017cde biuro rachunkowe musi by\u0107 VAT-owcem?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2331\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2331\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Nie. Sam fakt prowadzenia biura rachunkowego nie oznacza automatycznie obowi\u0105zku rejestracji jako czynny podatnik VAT. Znaczenie maj\u0105 warunki zwolnienia oraz zakres faktycznie \u015bwiadczonych us\u0142ug.<\/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-2332\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2332\" 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 obliczanie podatku dla klienta jest doradztwem?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2332\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2332\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Nie musi nim by\u0107. Je\u017celi obliczenie podatku jest elementem prowadzenia ksi\u0119gowo\u015bci na podstawie dokument\u00f3w klienta, mo\u017ce pozostawa\u0107 czynno\u015bci\u0105 ksi\u0119gow\u0105. Inaczej mo\u017ce by\u0107 w przypadku odr\u0119bnej analizy sytuacji klienta i rekomendowania mu sposobu post\u0119powania.<\/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-2333\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2333\" 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 doradztwo podatkowe wyklucza zwolnienie?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2333\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2333\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Us\u0142ugi doradcze nale\u017c\u0105 do czynno\u015bci, kt\u00f3rych \u015bwiadczenie wy\u0142\u0105cza mo\u017cliwo\u015b\u0107 korzystania ze zwolnienia podmiotowego. Dlatego biuro rachunkowe powinno szczeg\u00f3lnie uwa\u017cnie rozr\u00f3\u017cnia\u0107 bie\u017c\u0105c\u0105 obs\u0142ug\u0119 ksi\u0119gow\u0105 od indywidualnego doradztwa i rekomendowania klientom okre\u015blonych rozwi\u0105za\u0144.<\/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-2334\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2334\" 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 zapis PKD dotycz\u0105cy doradztwa automatycznie oznacza utrat\u0119 zwolnienia?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2334\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2334\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Sam wpis w PKD nie przes\u0105dza o rzeczywistym charakterze wykonywanych us\u0142ug. Kluczowe znaczenie ma to, jakie czynno\u015bci przedsi\u0119biorca faktycznie \u015bwiadczy na rzecz klient\u00f3w.<\/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-2335\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2335\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Co jest najwa\u017cniejsze dla biura korzystaj\u0105cego ze zwolnienia?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2335\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2335\"><p><span style=\"font-family: helvetica, arial, sans-serif;\">Kontrolowanie warto\u015bci sprzeda\u017cy oraz rzeczywistego zakresu \u015bwiadczonych us\u0142ug. Szczeg\u00f3ln\u0105 uwag\u0119 nale\u017cy zwr\u00f3ci\u0107 na czynno\u015bci wykraczaj\u0105ce poza prowadzenie ksi\u0119gowo\u015bci i polegaj\u0105ce na udzielaniu klientowi indywidualnych porad lub rekomendowaniu okre\u015blonych rozwi\u0105za\u0144 podatkowych.<\/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-166b687 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"166b687\" 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-0f70209\" data-id=\"0f70209\" 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-e6afb41 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e6afb41\" 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-111976b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"111976b\" 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-581db13\" data-id=\"581db13\" 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-f3f2dc6 elementor-widget elementor-widget-text-editor\" data-id=\"f3f2dc6\" 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:\u00a0Agnieszka Fida<\/strong><\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div 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Co wa\u017cne, nie mo\u017ce&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[1268,1350,1351,1352,1353],"class_list":["post-24766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowanie-i-podatki-page","tag-limit-zwolnienia-z-vat-2026","tag-zwolnienie-z-vat-dla-biura-rachunkowego","tag-biuro-rachunkowe-a-vat","tag-biuro-rachunkowe-a-doradztwo-podatkowe","tag-czy-biuro-rachunkowe-musi-byc-vat-owcem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Czy biuro rachunkowe mo\u017ce korzysta\u0107 ze zwolnienia z VAT? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Sprawd\u017a, jakie warunki musi spe\u0142ni\u0107 biuro rachunkowe, aby m\u00f3c skorzysta\u0107 ze zwolnienia z VAT. 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