{"id":24860,"date":"2026-11-02T09:36:46","date_gmt":"2026-11-02T08:36:46","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24860"},"modified":"2026-11-02T10:33:26","modified_gmt":"2026-11-02T09:33:26","slug":"co-to-jest-faktura-vat-rr-i-kogo-obejmuje","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/co-to-jest-faktura-vat-rr-i-kogo-obejmuje","title":{"rendered":"Co to jest faktura VAT RR i kogo obejmuje?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24860\" class=\"elementor elementor-24860\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fcbb9c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fcbb9c9\" 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-640fc2c\" data-id=\"640fc2c\" 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-0d22faa elementor-widget elementor-widget-text-editor\" data-id=\"0d22faa\" 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>Faktura VAT RR to szczeg\u00f3lny dokument wystawiany przy zakupie okre\u015blonych produkt\u00f3w rolnych lub us\u0142ug rolniczych od rolnika rycza\u0142towego.<\/b><span style=\"font-weight: 400;\"> Kiedy nale\u017cy wystawi\u0107 faktur\u0119 VAT RR, jakie informacje musi zawiera\u0107 i na jakich zasadach mo\u017cna odliczy\u0107 wykazany na niej zrycza\u0142towany zwrot podatku? Wyja\u015bniamy najwa\u017cniejsze zasady, przedstawiamy praktyczne przyk\u0142ady i omawiamy zmiany zwi\u0105zane z KSeF w 2026 roku.<\/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-b97e3e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b97e3e9\" 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-4813a0c\" data-id=\"4813a0c\" 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-2efa94b elementor-widget elementor-widget-heading\" data-id=\"2efa94b\" 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\">Czym faktura VAT RR r\u00f3\u017cni si\u0119 od zwyk\u0142ej faktury?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc5bbca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc5bbca\" 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-a06c185\" data-id=\"a06c185\" 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-dbce39e elementor-widget elementor-widget-text-editor\" data-id=\"dbce39e\" 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;\">Najwa\u017cniejsza r\u00f3\u017cnica dotyczy tego, kto odpowiada za wystawienie dokumentu. Przy standardowej sprzeda\u017cy faktur\u0119 wystawia co do zasady sprzedawca. <\/span><b>W przypadku faktury VAT RR obowi\u0105zek ten spoczywa na nabywcy<\/b><span style=\"font-weight: 400;\">,<\/span><b> kt\u00f3ry dokonuje zakupu od rolnika rycza\u0142towego.<\/b><span style=\"font-weight: 400;\"> R\u00f3\u017cnica dotyczy r\u00f3wnie\u017c sposobu rozliczenia podatku. Rolnik rycza\u0142towy korzysta ze szczeg\u00f3lnego rozwi\u0105zania przewidzianego w ustawie o VAT. Zamiast rozlicza\u0107 podatek na zasadach og\u00f3lnych, otrzymuje zrycza\u0142towany zwrot podatku zwi\u0105zany ze sprzeda\u017c\u0105 produkt\u00f3w rolnych lub \u015bwiadczeniem us\u0142ug rolniczych obj\u0119tych t\u0105 procedur\u0105.<\/span><\/p><p><span style=\"font-weight: 400;\">Dla przedsi\u0119biorcy oznacza to dodatkowe obowi\u0105zki. Musi on prawid\u0142owo wystawi\u0107 faktur\u0119, zamie\u015bci\u0107 w niej wymagane dane i o\u015bwiadczenia, obliczy\u0107 nale\u017cne kwoty oraz zadba\u0107 o w\u0142a\u015bciwe udokumentowanie p\u0142atno\u015bci. Samo wystawienie faktury nie wystarczy, aby nabywca m\u00f3g\u0142 rozliczy\u0107 wykazany na niej zwrot podatku. Konieczne jest r\u00f3wnie\u017c spe\u0142nienie pozosta\u0142ych warunk\u00f3w.<\/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-3b58539 elementor-widget elementor-widget-image\" data-id=\"3b58539\" 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-00ac28f elementor-widget elementor-widget-spacer\" data-id=\"00ac28f\" 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-825300c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"825300c\" 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-dccc491\" data-id=\"dccc491\" 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-6201fbb elementor-widget elementor-widget-heading\" data-id=\"6201fbb\" 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\">Za co wystawia si\u0119 faktur\u0119 VAT RR?<\/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-e802956 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e802956\" 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-1f4ac5b\" data-id=\"1f4ac5b\" 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-0473d83 elementor-widget elementor-widget-text-editor\" data-id=\"0473d83\" 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>Faktura VAT RR s\u0142u\u017cy do dokumentowania okre\u015blonych zakup\u00f3w dokonywanych od rolnika rycza\u0142towego.<\/b><span style=\"font-weight: 400;\"> Nie mo\u017cna jednak wystawi\u0107 jej przy ka\u017cdej transakcji z osob\u0105 prowadz\u0105c\u0105 gospodarstwo rolne. Znaczenie ma zar\u00f3wno rodzaj nabywanego towaru lub us\u0142ugi, jak i to, czy sprzedawca spe\u0142nia warunki korzystania ze statusu rolnika rycza\u0142towego. <\/span><b>Faktur\u0105 VAT RR mo\u017cna udokumentowa\u0107 zakup nast\u0119puj\u0105cych produkt\u00f3w i us\u0142ug:<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-951baf3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"951baf3\" 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-d199464\" data-id=\"d199464\" 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-29df4e1 elementor-widget elementor-widget-heading\" data-id=\"29df4e1\" 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\">1. Produkty rolne pochodz\u0105ce z w\u0142asnej dzia\u0142alno\u015bci rolniczej<\/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-3f88305 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f88305\" 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-09506bd\" data-id=\"09506bd\" 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-7f904ba elementor-widget elementor-widget-text-editor\" data-id=\"7f904ba\" 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;\">To przede wszystkim produkty pochodz\u0105ce z uprawy ro\u015blin lub hodowli prowadzonej przez rolnika, np.:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">zbo\u017ca, takie jak pszenica, \u017cyto i kukurydza;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">mleko i inne produkty pochodzenia zwierz\u0119cego obj\u0119te odpowiedni\u0105 procedur\u0105;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">owoce i warzywa z w\u0142asnych upraw;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">inne produkty ro\u015blinne i zwierz\u0119ce spe\u0142niaj\u0105ce warunki uznania ich za produkty rolne.<\/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-1d85944 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d85944\" 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-9be0e5b\" data-id=\"9be0e5b\" 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-5d5dfbc elementor-widget elementor-widget-heading\" data-id=\"5d5dfbc\" 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\">2. Niekt\u00f3re produkty przetworzone przez rolnika\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c99b59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c99b59\" 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-7c867a7\" data-id=\"7c867a7\" 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-73f9928 elementor-widget elementor-widget-text-editor\" data-id=\"73f9928\" 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>Faktura VAT RR mo\u017ce obejmowa\u0107 r\u00f3wnie\u017c okre\u015blone produkty ro\u015blinne i zwierz\u0119ce przetworzone w spos\u00f3b inny ni\u017c przemys\u0142owy, je\u017celi spe\u0142niaj\u0105 wymagane warunki. <\/b><span style=\"font-weight: 400;\">Chodzi m.in. o produkty wytworzone z surowc\u00f3w pochodz\u0105cych z w\u0142asnej uprawy lub hodowli rolnika. Przyk\u0142adami mog\u0105 by\u0107 m\u0105ka, kasze, p\u0142atki, otr\u0119by, oleje czy soki. Nie ka\u017cdy produkt przetworzony w gospodarstwie automatycznie kwalifikuje si\u0119 jednak do tej kategorii. W przypadku bardziej przetworzonych towar\u00f3w trzeba sprawdzi\u0107, czy mieszcz\u0105 si\u0119 w ustawowej definicji produkt\u00f3w rolnych.<\/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-8e01709 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e01709\" 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-fa9939d\" data-id=\"fa9939d\" 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-2fd3936 elementor-widget elementor-widget-heading\" data-id=\"2fd3936\" 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\">3. Wybrane us\u0142ugi zwi\u0105zane z rolnictwem oraz chowem i hodowl\u0105 zwierz\u0105t\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c66db1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c66db1\" 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-8ffa66c\" data-id=\"8ffa66c\" 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-6f31bed elementor-widget elementor-widget-text-editor\" data-id=\"6f31bed\" 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>Faktura VAT RR mo\u017ce dokumentowa\u0107 tak\u017ce okre\u015blone us\u0142ugi rolnicze<\/b><span style=\"font-weight: 400;\">, np. prace zwi\u0105zane z upraw\u0105 lub obs\u0142ug\u0105 produkcji rolnej, je\u017celi spe\u0142niaj\u0105 warunki w\u0142a\u015bciwe dla tej procedury.\u00a0<\/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-4ef9c9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ef9c9a\" 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-313806a\" data-id=\"313806a\" 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-c9a0342 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c9a0342\" 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 wszystkie us\u0142ugi zwi\u0105zane ze zwierz\u0119tami s\u0105 jednak obj\u0119te tym rozwi\u0105zaniem. Wy\u0142\u0105czone s\u0105 m.in. us\u0142ugi weterynaryjne, podkuwanie koni oraz prowadzenie schronisk dla zwierz\u0105t gospodarskich.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e7f0a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e7f0a2\" 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-2377b87\" data-id=\"2377b87\" 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-93f6efa elementor-widget elementor-widget-spacer\" data-id=\"93f6efa\" 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-32e8729 elementor-widget elementor-widget-heading\" data-id=\"32e8729\" 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\">4. Wybrane us\u0142ugi zwi\u0105zane z le\u015bnictwem<\/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-d1b4fb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1b4fb0\" 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-aa8b77a\" data-id=\"aa8b77a\" 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-4508c6e elementor-widget elementor-widget-text-editor\" data-id=\"4508c6e\" 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;\">Procedura obejmuje r\u00f3wnie\u017c okre\u015blone us\u0142ugi le\u015bne. Nie dotyczy jednak wszystkich czynno\u015bci wykonywanych w lesie &#8211; przyk\u0142adowo przepisy przewiduj\u0105 wy\u0142\u0105czenie dotycz\u0105ce patrolowania las\u00f3w wykonywanego na zlecenie przez jednostki inne ni\u017c le\u015bne.<\/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-d55aeed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d55aeed\" 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-91df494\" data-id=\"91df494\" 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-8cba199 elementor-widget elementor-widget-heading\" data-id=\"8cba199\" 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\">5. Wybrane us\u0142ugi wspomagaj\u0105ce rybactwo\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f5a0719 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5a0719\" 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-a286af0\" data-id=\"a286af0\" 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-3582939 elementor-widget elementor-widget-text-editor\" data-id=\"3582939\" 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>Faktur\u0105 VAT RR mo\u017cna udokumentowa\u0107 r\u00f3wnie\u017c niekt\u00f3re us\u0142ugi wspomagaj\u0105ce rybactwo<\/b><span style=\"font-weight: 400;\">. Zakres ten nie obejmuje jednak us\u0142ug zwi\u0105zanych z rybo\u0142\u00f3wstwem morskim.<\/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-8bfecf1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8bfecf1\" 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-5cce466\" data-id=\"5cce466\" 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-b22ce5b elementor-widget elementor-widget-heading\" data-id=\"b22ce5b\" 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\">6. Wynajem i dzier\u017cawa maszyn oraz urz\u0105dze\u0144 rolniczych\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f282bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f282bf\" 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-62a086f\" data-id=\"62a086f\" 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-efee0c8 elementor-widget elementor-widget-text-editor\" data-id=\"efee0c8\" 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>Faktura VAT RR mo\u017ce dotyczy\u0107 tak\u017ce wynajmu lub dzier\u017cawy maszyn i urz\u0105dze\u0144 rolniczych, pod warunkiem \u017ce s\u0105 one udost\u0119pniane bez obs\u0142ugi. <\/b><span style=\"font-weight: 400;\">Przyk\u0142adowo mo\u017ce chodzi\u0107 o samo udost\u0119pnienie okre\u015blonej maszyny rolniczej do wykorzystania w gospodarstwie. Je\u017celi umowa obejmuje r\u00f3wnie\u017c operatora lub dodatkowe us\u0142ugi, trzeba osobno sprawdzi\u0107, czy ca\u0142a transakcja mo\u017ce by\u0107 obj\u0119ta procedur\u0105.<\/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-82990b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"82990b8\" 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-f8c429e\" data-id=\"f8c429e\" 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-d232584 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d232584\" 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\tSama nazwa towaru lub us\u0142ugi nie przes\u0105dza o mo\u017cliwo\u015bci wystawienia faktury VAT RR. Nale\u017cy sprawdzi\u0107 pochodzenie produkt\u00f3w, spos\u00f3b ich przetworzenia, charakter us\u0142ugi oraz status sprzedawcy. Dopiero gdy warunki te s\u0105 spe\u0142nione, mo\u017cna prawid\u0142owo zastosowa\u0107 t\u0119 procedur\u0119.\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-7080e28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7080e28\" 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-c340f0d\" data-id=\"c340f0d\" 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-59fa621 elementor-widget elementor-widget-heading\" data-id=\"59fa621\" 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\">Kim w\u0142a\u015bciwie jest rolnik rycza\u0142towy? \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-939690f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"939690f\" 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-98ba046\" data-id=\"98ba046\" 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-abfaba5 elementor-widget elementor-widget-text-editor\" data-id=\"abfaba5\" 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>To rolnik, kt\u00f3ry korzysta ze szczeg\u00f3lnego sposobu rozliczania VAT.<\/b><span style=\"font-weight: 400;\"> W przypadku sprzeda\u017cy produkt\u00f3w rolnych lub \u015bwiadczenia okre\u015blonych us\u0142ug rolniczych nie rozlicza podatku na zasadach og\u00f3lnych, lecz otrzymuje od nabywcy zrycza\u0142towany zwrot podatku.\u00a0<\/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-25d0987 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25d0987\" 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-dbb6fe8\" data-id=\"dbb6fe8\" 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-5d28b9f elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5d28b9f\" 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 ka\u017cda osoba prowadz\u0105ca gospodarstwo rolne automatycznie ma status rolnika rycza\u0142towego. Z tej procedury nie mog\u0105 korzysta\u0107 rolnicy, kt\u00f3rzy na podstawie odr\u0119bnych przepis\u00f3w maj\u0105 obowi\u0105zek prowadzenia ksi\u0105g rachunkowych. Dlatego przed wystawieniem faktury RR przedsi\u0119biorca powinien ustali\u0107, czy sprzedawca rzeczywi\u015bcie korzysta z procedury dla rolnik\u00f3w rycza\u0142towych.\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-8f8ac81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f8ac81\" 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-1515152\" data-id=\"1515152\" 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-112afc8 elementor-widget elementor-widget-heading\" data-id=\"112afc8\" 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 zrycza\u0142towany zwrot podatku?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a7d0abe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a7d0abe\" 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-2710117\" data-id=\"2710117\" 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-8948864 elementor-widget elementor-widget-text-editor\" data-id=\"8948864\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>Rolnik rycza\u0142towy, kt\u00f3ry sprzedaje produkty rolne przedsi\u0119biorcy rozliczaj\u0105cemu VAT, otrzymuje od nabywcy dodatkow\u0105 kwot\u0119 okre\u015blan\u0105 jako zrycza\u0142towany zwrot podatku.<\/strong> Rozwi\u0105zanie to ma rekompensowa\u0107 rolnikowi podatek zwi\u0105zany z zakupami wykorzystywanymi w dzia\u0142alno\u015bci rolniczej, kt\u00f3rego nie odlicza na zasadach og\u00f3lnych. Kwota zwrotu jest obliczana jako okre\u015blony procent warto\u015bci nabywanych produkt\u00f3w rolnych, a nabywca wykazuje j\u0105 na <a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-vat-rr-co-musisz-wiedziec?highlight=vat+rr\">fakturze VAT RR<\/a>. <strong>Obecnie stawka zrycza\u0142towanego zwrotu podatku wynosi 7%.<\/strong><\/span><span style=\"font-weight: 400;\"><br \/><\/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-40715fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40715fd\" 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-47c7f2e\" data-id=\"47c7f2e\" 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-27c535f elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"27c535f\" 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\tWa\u017cne jest r\u00f3wnie\u017c rozr\u00f3\u017cnienie dw\u00f3ch kwestii, rolnik otrzymuje zwrot od nabywcy, natomiast przedsi\u0119biorca mo\u017ce, po spe\u0142nieniu wymaganych warunk\u00f3w, opisanych w dalszej cz\u0119\u015bci artyku\u0142u, uwzgl\u0119dni\u0107 wyp\u0142acon\u0105 kwot\u0119 jako podatek naliczony w swoim rozliczeniu VAT.\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-6d836dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d836dc\" 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-c47e32f\" data-id=\"c47e32f\" 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-be6bd04 elementor-widget elementor-widget-spacer\" data-id=\"be6bd04\" 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-2040c4c elementor-widget elementor-widget-heading\" data-id=\"2040c4c\" 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 elementy musi zawiera\u0107 faktura VAT RR?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e6bc584 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6bc584\" 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-72fee09\" data-id=\"72fee09\" 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-0789d73 elementor-widget elementor-widget-text-editor\" data-id=\"0789d73\" 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>Faktura VAT RR ma \u015bci\u015ble okre\u015blon\u0105 tre\u015b\u0107. Powinna zawiera\u0107 dane nabywcy i rolnika, informacje o zakupionych produktach, obliczenia oraz o\u015bwiadczenie potwierdzaj\u0105ce status rolnika rycza\u0142towego.<\/b><span style=\"font-weight: 400;\"> Nie jest to wi\u0119c zwyk\u0142y dokument sprzeda\u017cy, w kt\u00f3rym wystarczy wpisa\u0107 nazw\u0119 towaru i kwot\u0119 do zap\u0142aty. Braki w wymaganych elementach mog\u0105 utrudni\u0107 rozliczenie transakcji, dlatego przed przekazaniem faktury rolnikowi warto sprawdzi\u0107, czy wszystkie informacje zosta\u0142y uzupe\u0142nione.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Prawid\u0142owo wystawiona faktura VAT RR powinna zawiera\u0107:<\/span><\/p><ol><li><strong><span style=\"font-family: helvetica, arial, sans-serif;\"> Dane nabywcy i rolnika<\/span><\/strong><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">imi\u0119 i nazwisko albo nazw\u0119 nabywcy i dostawcy;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">adresy obu stron;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">numer NIP lub PESEL odpowiednio nabywcy i dostawcy, z uwzgl\u0119dnieniem szczeg\u00f3lnych zasad dotycz\u0105cych faktur wystawianych w KSeF.<\/span><\/li><\/ul><ol start=\"2\"><li><strong><span style=\"font-family: helvetica, arial, sans-serif;\"> Informacje o wystawieniu i zakupie<\/span><\/strong><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">oznaczenie \u201eFaktura VAT RR\u201d;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kolejny numer faktury;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dat\u0119 wystawienia;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dat\u0119 dokonania zakupu.<\/span><\/li><\/ul><ol start=\"3\"><li><strong><span style=\"font-family: helvetica, arial, sans-serif;\"> Szczeg\u00f3\u0142y dotycz\u0105ce produkt\u00f3w rolnych<\/span><\/strong><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">nazw\u0119 ka\u017cdego zakupionego produktu;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">jednostk\u0119 miary i ilo\u015b\u0107;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">oznaczenie lub opis klasy b\u0105d\u017a jako\u015bci produktu;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">cen\u0119 jednostkow\u0105 bez zrycza\u0142towanego zwrotu podatku;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">warto\u015b\u0107 produkt\u00f3w bez tego zwrotu.<\/span><\/li><\/ul><ol start=\"4\"><li><strong><span style=\"font-family: helvetica, arial, sans-serif;\"> Wyliczenie zrycza\u0142towanego zwrotu podatku<\/span><\/strong><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">obowi\u0105zuj\u0105c\u0105 stawk\u0119 zwrotu;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kwot\u0119 zrycza\u0142towanego zwrotu podatku;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">warto\u015b\u0107 produkt\u00f3w wraz z tym zwrotem;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">\u0142\u0105czn\u0105 kwot\u0119 nale\u017cno\u015bci do zap\u0142aty, zapisan\u0105 cyframi i s\u0142ownie.<\/span><\/li><\/ul><ol start=\"5\"><li><strong><span style=\"font-family: helvetica, arial, sans-serif;\"> Podpisy i o\u015bwiadczenie rolnika<\/span><\/strong><\/li><\/ol>\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-78aa4b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78aa4b8\" 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-5719411\" data-id=\"5719411\" 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-b90a3ff elementor-widget elementor-widget-text-editor\" data-id=\"b90a3ff\" 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>W przypadku<\/strong><span style=\"font-weight: 400;\"><strong> faktury wystawianej poza KSeF<\/strong> wymagane s\u0105 podpisy os\u00f3b uprawnionych do wystawienia i otrzymania dokumentu. Faktura powinna te\u017c zawiera\u0107 o\u015bwiadczenie rolnika rycza\u0142towego o wymaganej tre\u015bci, przedstawione poni\u017cej.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201eO\u015bwiadczam, \u017ce jestem rolnikiem rycza\u0142towym zwolnionym od podatku od towar\u00f3w i us\u0142ug na podstawie art. 43 ust. 1 pkt 3 ustawy o podatku od towar\u00f3w i us\u0142ug\u201d.<\/span><\/i><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>W przypadku<\/strong><span style=\"font-weight: 400;\"><strong> faktur VAT RR wystawianych w KSeF<\/strong> obowi\u0105zuj\u0105 odr\u0119bne zasady dotycz\u0105ce potwierdzania statusu rolnika i upowa\u017cnienia nabywcy do wystawiania dokument\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-00c7272 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00c7272\" 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-9291af1\" data-id=\"9291af1\" 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-30061f2 elementor-widget elementor-widget-spacer\" data-id=\"30061f2\" 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-f8abeb8 elementor-widget elementor-widget-heading\" data-id=\"f8abeb8\" 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 uj\u0105\u0107 faktur\u0119 VAT RR w rozliczeniach firmy?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-daf708d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"daf708d\" 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-08a5300\" data-id=\"08a5300\" 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-c9b8502 elementor-widget elementor-widget-text-editor\" data-id=\"c9b8502\" 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>Faktura VAT RR powinna zosta\u0107 uj\u0119ta w dokumentacji ksi\u0119gowej przedsi\u0119biorcy. Nale\u017cy rozdzieli\u0107 warto\u015b\u0107 zakupionych produkt\u00f3w od kwoty zrycza\u0142towanego zwrotu podatku, poniewa\u017c pe\u0142ni\u0105 one r\u00f3\u017cne funkcje w rozliczeniach.<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W praktyce przedsi\u0119biorca powinien:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uj\u0105\u0107 zakup produkt\u00f3w rolnych w odpowiedniej ewidencji ksi\u0119gowej;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wykaza\u0107 zrycza\u0142towany zwrot podatku w ewidencji VAT zgodnie z obowi\u0105zuj\u0105cymi zasadami;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uwzgl\u0119dni\u0107 moment zap\u0142aty przy ustalaniu okresu odliczenia;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">przechowywa\u0107 faktur\u0119 oraz dokumenty potwierdzaj\u0105ce zap\u0142at\u0119 i ewentualne potr\u0105cenia.<\/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-119da6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"119da6f\" 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-49ce4ef\" data-id=\"49ce4ef\" 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-e98768d elementor-widget elementor-widget-heading\" data-id=\"e98768d\" 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\">Jak obliczy\u0107 kwot\u0119 zrycza\u0142towanego zwrotu podatku?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1936c34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1936c34\" 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-fdcaaaf\" data-id=\"fdcaaaf\" 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-c3bc8f4 elementor-widget elementor-widget-text-editor\" data-id=\"c3bc8f4\" 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;\"><strong>Stawka zrycza\u0142towanego zwrotu podatku wynosi 7%.<\/strong> Oblicza si\u0119 go od kwoty nale\u017cnej za dostarczone produkty rolne, a nast\u0119pnie dolicza do warto\u015bci zakupu.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><em>Przyk\u0142ad:<\/em> przedsi\u0119biorca kupuje od rolnika rycza\u0142towego 1000 kg \u015bliwek po 2 z\u0142 za kilogram.<\/span><\/p><table><tbody><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Pozycja<\/b><\/span><\/p><\/td><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Kwota<\/b><\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Ilo\u015b\u0107 \u015bliwek<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">1000 kg<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Cena za 1 kg<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">2,00 z\u0142<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Warto\u015b\u0107 produkt\u00f3w<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">2000,00 z\u0142<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zrycza\u0142towany zwrot podatku 7%<\/span><\/p><\/td><td><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">140,00 z\u0142<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>\u0141\u0105czna kwota do zap\u0142aty<\/b><\/span><\/p><\/td><td><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>2140,00 z\u0142<\/b><\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W tym przypadku rolnik otrzymuje 2140 z\u0142, w tym 140 z\u0142 zrycza\u0142towanego zwrotu podatku. Przedsi\u0119biorca mo\u017ce uwzgl\u0119dni\u0107 t\u0119 ostatni\u0105 kwot\u0119 jako podatek naliczony, je\u015bli spe\u0142ni wymagane warunki rozliczenia.<\/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-fd2c8a9 elementor-widget elementor-widget-image\" data-id=\"fd2c8a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg\" class=\"attachment-full size-full wp-image-21051\" alt=\"banner akademia skp 2\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70f139c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70f139c\" 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-e25bdc4\" data-id=\"e25bdc4\" 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-24bd476 elementor-widget elementor-widget-spacer\" data-id=\"24bd476\" 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-849e491 elementor-widget elementor-widget-heading\" data-id=\"849e491\" 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\">W jakiej formie mo\u017cna wystawi\u0107 faktur\u0119 VAT RR?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5db49e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5db49e\" 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-f4a4f4f\" data-id=\"f4a4f4f\" 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-bb61663 elementor-widget elementor-widget-text-editor\" data-id=\"bb61663\" 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>Faktur\u0119 VAT RR mo\u017cna wystawi\u0107 w formie papierowej, elektronicznej poza KSeF lub za po\u015brednictwem Krajowego Systemu e-Faktur.<\/b><span style=\"font-weight: 400;\"> Wyb\u00f3r sposobu wystawienia dokumentu wp\u0142ywa na wymagania dotycz\u0105ce podpis\u00f3w, zgody rolnika i przekazania faktury.<\/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-bf75acd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf75acd\" 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-82547b3\" data-id=\"82547b3\" 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-b08e244 elementor-widget elementor-widget-heading\" data-id=\"b08e244\" 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\">Faktura VAT RR w formie papierowej<\/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-be22691 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be22691\" 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-f319ddc\" data-id=\"f319ddc\" 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-def2d4c elementor-widget elementor-widget-text-editor\" data-id=\"def2d4c\" 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;\">Faktura papierowa jest tradycyjnym sposobem dokumentowania zakupu produkt\u00f3w rolnych od rolnika rycza\u0142towego. Dokument powinien zawiera\u0107 wszystkie wymagane informacje, o\u015bwiadczenie rolnika oraz podpisy os\u00f3b uprawnionych do wystawienia i otrzymania faktury.<\/span> <span style=\"font-weight: 400;\">Faktur\u0119 sporz\u0105dza si\u0119 w dw\u00f3ch egzemplarzach: orygina\u0142 otrzymuje rolnik, a kopi\u0119 zachowuje nabywca. Przedsi\u0119biorca powinien przechowywa\u0107 dokument wraz z pozosta\u0142\u0105 dokumentacj\u0105 ksi\u0119gow\u0105.<\/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-4bc5bc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bc5bc8\" 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-8d647cc\" data-id=\"8d647cc\" 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-2eee278 elementor-widget elementor-widget-heading\" data-id=\"2eee278\" 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\">Faktura VAT RR w formie elektronicznej poza KSeF\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f16315f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f16315f\" 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-167a667\" data-id=\"167a667\" 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-c9ec9c6 elementor-widget elementor-widget-text-editor\" data-id=\"c9ec9c6\" 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>Faktur\u0119 VAT RR mo\u017cna r\u00f3wnie\u017c wystawi\u0107 i przekaza\u0107 elektronicznie bez korzystania z KSeF. <\/b><span style=\"font-weight: 400;\">Wymaga to zgody rolnika rycza\u0142towego. Dokument musi by\u0107 opatrzony kwalifikowanymi podpisami elektronicznymi zar\u00f3wno nabywcy, jak i dostawcy. Samo przes\u0142anie faktury e-mailem, np. w postaci pliku PDF, nie spe\u0142nia tych szczeg\u00f3lnych wymog\u00f3w. Przedsi\u0119biorca powinien zatem upewni\u0107 si\u0119, \u017ce wybrany spos\u00f3b wystawienia dokumentu jest zgodny z wymaganiami dotycz\u0105cymi faktur VAT RR.<\/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-7fca061 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fca061\" 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-4672d13\" data-id=\"4672d13\" 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-0ed021a elementor-widget elementor-widget-heading\" data-id=\"0ed021a\" 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\">Faktura VAT RR w KSeF - co zmieni\u0142o si\u0119 w 2026 roku?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e5dee0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e5dee0\" 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-db5fd4b\" data-id=\"db5fd4b\" 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-7cb2e23 elementor-widget elementor-widget-text-editor\" data-id=\"7cb2e23\" 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>Od 1 kwietnia 2026 r. mo\u017cliwe jest wystawianie faktur VAT RR oraz faktur VAT RR KOREKTA w Krajowym Systemie e-Faktur. <\/b><span style=\"font-weight: 400;\">Korzystanie z tej mo\u017cliwo\u015bci jest dobrowolne, ale wymaga dzia\u0142ania ze strony rolnika rycza\u0142towego.\u00a0<\/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-7ed8686 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ed8686\" 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-9e58a8f\" data-id=\"9e58a8f\" 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-c5b9feb elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c5b9feb\" 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\tAby nabywca m\u00f3g\u0142 wystawia\u0107 faktury VAT RR w KSeF, rolnik musi uwierzytelni\u0107 si\u0119 w systemie, z\u0142o\u017cy\u0107 wymagane o\u015bwiadczenie o swoim statusie oraz wskaza\u0107 nabywc\u0119 jako uprawnionego do wystawiania tych dokument\u00f3w. Nale\u017cy pami\u0119ta\u0107, \u017ce w takiej sytuacji rolnik musi posiada\u0107 nr NIP, kt\u00f3ry jest niezb\u0119dny do procesu uwierzytelnienia. \n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d4b7824 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4b7824\" 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-f3c8e4b\" data-id=\"f3c8e4b\" 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-7dea76b elementor-widget elementor-widget-text-editor\" data-id=\"7dea76b\" 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 rolnik nie dokona takiego wskazania, nabywca wystawia faktury VAT RR poza KSeF, zgodnie z zasadami w\u0142a\u015bciwymi dla wybranej formy dokumentu. Je\u017celi natomiast rolnik wska\u017ce nabywc\u0119 jako uprawnionego, nabywca ma obowi\u0105zek wystawia\u0107 faktury VAT RR i faktury VAT RR KOREKTA w KSeF do czasu odwo\u0142ania tego wskazania.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W przypadku faktur wystawianych w KSeF wymagane jest podanie numer\u00f3w NIP zar\u00f3wno nabywcy, jak i dostawcy. Dokumenty te korzystaj\u0105 z odr\u0119bnej struktury elektronicznej, przygotowanej specjalnie dla faktur VAT RR. W praktyce oznacza to, \u017ce przedsi\u0119biorca powinien uzgodni\u0107 z rolnikiem spos\u00f3b wystawiania dokument\u00f3w i sprawdzi\u0107, czy jego program ksi\u0119gowy obs\u0142uguje faktury VAT RR w KSeF.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Szczeg\u00f3\u0142owe informacje o tej funkcjonalno\u015bci publikuje Ministerstwo Finans\u00f3w na <\/span><a href=\"https:\/\/ksef.podatki.gov.pl\/rolnik-ryczaltowy\/\"><span style=\"font-weight: 400;\">oficjalnym portalu KSeF<\/span><\/a><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-0f0b608 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f0b608\" 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-15d051f\" data-id=\"15d051f\" 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-b959529 elementor-widget elementor-widget-heading\" data-id=\"b959529\" 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 najcz\u0119\u015bciej zadawane pytania\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b94b3a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b94b3a0\" 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-b1cdd33\" data-id=\"b1cdd33\" 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-c3cfa27 elementor-widget elementor-widget-accordion\" data-id=\"c3cfa27\" 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-2051\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2051\" 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\">Kto wystawia faktur\u0119 VAT RR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2051\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2051\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Faktur\u0119 VAT RR wystawia co do zasady nabywca b\u0119d\u0105cy czynnym podatnikiem VAT, kt\u00f3ry kupuje produkty rolne lub okre\u015blone us\u0142ugi od rolnika rycza\u0142towego.<\/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-2052\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2052\" 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\">Kiedy nale\u017cy wystawi\u0107 faktur\u0119 VAT RR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2052\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2052\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Faktur\u0119 wystawia si\u0119 przy zakupie produkt\u00f3w rolnych lub us\u0142ug obj\u0119tych szczeg\u00f3ln\u0105 procedur\u0105 dla rolnik\u00f3w rycza\u0142towych. Co do zasady nale\u017cy to zrobi\u0107 nie p\u00f3\u017aniej ni\u017c si\u00f3dmego dnia od dnia zakupu produkt\u00f3w rolnych. W przypadku dostaw ci\u0105g\u0142ych obowi\u0105zuj\u0105 szczeg\u00f3lne zasady.<\/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-2053\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2053\" 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 nabywca mo\u017ce odliczy\u0107 VAT z faktury RR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2053\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2053\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak, zrycza\u0142towany zwrot podatku wykazany na fakturze RR mo\u017ce stanowi\u0107 dla nabywcy podatek naliczony. Konieczne jest jednak spe\u0142nienie warunk\u00f3w dotycz\u0105cych zwi\u0105zku zakupu ze sprzeda\u017c\u0105 opodatkowan\u0105, sposobu zap\u0142aty i powi\u0105zania p\u0142atno\u015bci z faktur\u0105.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2054\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2054\" 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 faktur\u0119 VAT RR mo\u017cna zap\u0142aci\u0107 got\u00f3wk\u0105?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2054\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2054\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zap\u0142ata got\u00f3wk\u0105 co do zasady nie spe\u0142nia warunk\u00f3w umo\u017cliwiaj\u0105cych odliczenie zrycza\u0142towanego zwrotu podatku. Przepisy przewiduj\u0105 jednak szczeg\u00f3lne zasady dotycz\u0105ce potr\u0105ce\u0144 i innych sposob\u00f3w rozliczenia nale\u017cno\u015bci.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2055\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2055\" 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 wystawianie faktur VAT RR w KSeF jest obowi\u0105zkowe?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2055\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2055\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Od 1 kwietnia 2026 r. wystawianie faktur VAT RR w KSeF jest mo\u017cliwe na zasadzie dobrowolno\u015bci. Je\u017celi jednak rolnik wska\u017ce nabywc\u0119 w systemie jako uprawnionego do wystawiania tych faktur, nabywca musi korzysta\u0107 z KSeF do czasu odwo\u0142ania wskazania.<\/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-2056\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2056\" 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 wystawi\u0107 jedn\u0105 faktur\u0119 RR za kilka dostaw?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2056\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2056\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Jest to mo\u017cliwe w okre\u015blonych przypadkach, m.in. przy dostawach ci\u0105g\u0142ych realizowanych na podstawie umowy zawartej na okres d\u0142u\u017cszy ni\u017c miesi\u0105c. Nie ka\u017cd\u0105 seri\u0119 zakup\u00f3w od jednego rolnika mo\u017cna jednak dowolnie po\u0142\u0105czy\u0107 w jedn\u0105 faktur\u0119.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2057\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2057\" 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\">Jakie dane musi zawiera\u0107 faktura VAT RR?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2057\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2057\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Dokument powinien zawiera\u0107 m.in. dane nabywcy i rolnika, numer i daty faktury oraz zakupu, opis i ilo\u015b\u0107 produkt\u00f3w, ceny, stawk\u0119 i kwot\u0119 zrycza\u0142towanego zwrotu podatku, \u0142\u0105czn\u0105 nale\u017cno\u015b\u0107, a tak\u017ce wymagane o\u015bwiadczenie i podpisy, je\u015bli s\u0105 w\u0142a\u015bciwe dla wybranej formy dokumentu.<\/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-505f8e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"505f8e6\" 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-4552f97\" data-id=\"4552f97\" 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-b70ffe7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b70ffe7\" 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-c93cc58 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c93cc58\" 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-587cbca\" data-id=\"587cbca\" 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-1844efd elementor-widget elementor-widget-text-editor\" data-id=\"1844efd\" 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 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\/co-to-jest-faktura-vat-rr-i-kogo-obejmuje'><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%2Fco-to-jest-faktura-vat-rr-i-kogo-obejmuje\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" 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Kiedy nale\u017cy&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23232,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1071,1366,1367,1368,1369],"class_list":["post-24860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-faktura-vat-rr","tag-faktura-vat-rr-2026","tag-rolnik-ryczaltowy","tag-zryczaltowany-zwrot-podatku-vat","tag-faktura-vat-rr-w-ksef"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co to jest faktura VAT RR i kogo obejmuje? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Dowiedz si\u0119, czym jest faktura VAT RR, kto i kiedy j\u0105 wystawia, jakie dane powinna zawiera\u0107 oraz jak odliczy\u0107 zrycza\u0142towany zwrot VAT.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/co-to-jest-faktura-vat-rr-i-kogo-obejmuje\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Co to jest faktura VAT RR i kogo obejmuje? 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