{"id":315,"date":"2018-10-31T10:50:58","date_gmt":"2018-10-31T09:50:58","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=315"},"modified":"2026-07-16T08:57:21","modified_gmt":"2026-07-16T06:57:21","slug":"zakup-srodka-trwalego","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zakup-srodka-trwalego","title":{"rendered":"Zakup \u015brodka trwa\u0142ego &#8211; jak ksi\u0119gowa\u0107?"},"content":{"rendered":"<p>Poni\u017cej na dw\u00f3ch przypadkach przedstawiamy, jak po zakupie \u015brodka trwa\u0142ego przeprowadzi\u0107 w programie Formsoft SKP<sup>\u00ae<\/sup> ksi\u0119gowanie leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT.<\/p>\n<p><span style=\"color: #800000;\"><em>Uwaga! Zwracamy uwag\u0119, \u017ce przedstawione tu porady to jedynie instrukcja i nale\u017cy j\u0105 dostosowa\u0107 do swoich potrzeb (wybieraj\u0105c odpowiedni typ VAT czy Konto). Przedstawione sytuacje s\u0105 jedynie przyk\u0142adem.<\/em><\/span><\/p>\n<p>Szczeg\u00f3\u0142owe ustawienia zale\u017c\u0105 od specyfiki danego u\u017cytkownika, np. wielko\u015b\u0107 mo\u017cliwego odliczenia VAT, u\u017cyty Typ VAT, nazwy kont.<br \/>\nPami\u0119tamy, \u017ce typ VAT zale\u017cny jest od rodzaju dzia\u0142alno\u015bci prowadzonej przez u\u017cytkownika i decyduje o miejscu umieszczenia kwot w deklaracji VAT 7.<\/p>\n<p>Uwaga! Przyk\u0142ad nr II mo\u017cna wykorzysta\u0107 przy zakupie \u015brodka trwa\u0142ego (bez leasingu).<\/p>\n<p>Poni\u017cej przedstawiamy spos\u00f3b ksi\u0119gowania leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT, w dw\u00f3ch przypadkach:<\/p>\n<p>\u2022 Gdy auta nie ujmujemy do ewidencji \u015brodk\u00f3w trwa\u0142ych i pozosta\u0142\u0105 cz\u0119\u015b\u0107 VAT (50%) wrzucamy w koszty,<\/p>\n<p>\u2022 Gdy auto wpisujemy do ewidencji \u015brodk\u00f3w trwa\u0142ych i pozosta\u0142a cz\u0119\u015b\u0107 VAT zwi\u0119ksza nam warto\u015b\u0107 \u015brodka trwa\u0142ego i wraz ze \u015brodkiem jest amortyzowana.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #666699; font-size: 14pt;\"><strong>I. Leasing operacyjny, bez uj\u0119cia do \u015brodk\u00f3w trwa\u0142ych.<\/strong><\/span><\/p>\n<p>Ksi\u0119gowanie rat od samochodu osobowego, od kt\u00f3rych mo\u017cna odliczy\u0107 tylko 50% podatku VAT nale\u017cy ksi\u0119gowa\u0107 na specjalne Konto kosztowe, nie powi\u0105zane z Ksi\u0119g\u0105, z typem VAT 1:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-12200 size-full\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1.png\" alt=\"Zakup \u015brodka trwa\u0142ego - zobacz spos\u00f3b ksi\u0119gowania leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT\" width=\"517\" height=\"649\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1.png 517w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1-239x300.png 239w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Uwaga! Zgodnie ze zmian\u0105 przepis\u00f3w kt\u00f3re wesz\u0142y w \u017cycie 1 stycznia 2019 roku, mo\u017cliwo\u015b\u0107 wliczania w koszty uzyskania przychodu rat leasingowych, amortyzacji oraz sk\u0142adek na dobrowolne ubezpieczenie zosta\u0142a obj\u0119ta nowym limitem.<\/p>\n<p>Proporcj\u0119 uj\u0119cia w KUP mo\u017cna wprowadzi\u0107 bezpo\u015brednio przy zak\u0142adaniu konta lub wyliczy\u0107 warto\u015b\u0107 w % w trakcie ksi\u0119gowania w zak\u0142adce Ksi\u0119gi-Ksi\u0119gowanie-Dodaj-[<strong>Wylicz pr<\/strong>].<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest3.png\"><img decoding=\"async\" class=\"alignnone wp-image-12201\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest3.png\" alt=\"Zakup \u015brodka trwa\u0142ego - zobacz spos\u00f3b ksi\u0119gowania leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT\" width=\"620\" height=\"546\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest3.png 816w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest3-300x264.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest3-768x677.png 768w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/a><\/p>\n<p>Faktura zaksi\u0119gowana w ten spos\u00f3b nie b\u0119dzie ujmowana w ksi\u0119dze przychod\u00f3w w kwocie netto, w rejestrze VAT b\u0119dzie uj\u0119ta kwota z pola netto i VAT (w wysoko\u015bci 50%).<\/p>\n<p><span style=\"color: #666699; font-size: 14pt;\"><strong>II. Leasing auta wprowadzonego do ewidencji \u015brodk\u00f3w trwa\u0142ych<\/strong><\/span><\/p>\n<p>1. W przypadku wprowadzenia auta do \u015brodk\u00f3w trwa\u0142ych post\u0119pujemy tak, jak powy\u017cej i ksi\u0119gujemy faktur\u0119 na specjalne konto.<\/p>\n<p>Wybieramy specjalne Konto kosztowe:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-12200 size-full\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1.png\" alt=\"Zakup \u015brodka trwa\u0142ego - zobacz spos\u00f3b ksi\u0119gowania leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT\" width=\"517\" height=\"649\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1.png 517w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest1-239x300.png 239w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Nast\u0119pnie ksi\u0119gujemy faktur\u0119. Nie wybieramy dnia wpisu do Ksi\u0119gi, gdy\u017c nie wprowadzamy tej faktury bezpo\u015brednio do Ksi\u0119gi &#8211; tam trafiaj\u0105 jedynie odpisy amortyzacyjne.<br \/>\nW przypadku, gdy ksi\u0119gujemy cz\u0119sto tego typu transakcje to mo\u017cna stworzy\u0107 konto lub ustawi\u0107 na ju\u017c istniej\u0105cym brak kolumny Ksi\u0119gi.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest5.png\"><img decoding=\"async\" class=\"alignnone wp-image-12204\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest5.png\" alt=\"Zakup \u015brodka trwa\u0142ego - zobacz spos\u00f3b ksi\u0119gowania leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT\" width=\"620\" height=\"546\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest5.png 816w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest5-300x264.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest5-768x677.png 768w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Wprowadzamy auto do ewidencji \u015brodk\u00f3w trwa\u0142ych, podaj\u0105c jako warto\u015b\u0107 pocz\u0105tkow\u0105 warto\u015b\u0107 netto i 50% (nieodliczon\u0105 cz\u0119\u015b\u0107) podatku VAT oraz ewentualne inne kwoty powi\u0119kszaj\u0105ce warto\u015b\u0107 \u015brodka trwa\u0142ego.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest8.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12203 size-full\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest8.png\" alt=\"Zakup \u015brodka trwa\u0142ego - zobacz spos\u00f3b ksi\u0119gowania leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT\" width=\"540\" height=\"639\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest8.png 540w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest8-254x300.png 254w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div id=\"idcontent\">\n<div id=\"innerdiv\">\n<p class=\"p_Normal\">Odpisy amortyzacyjne ksi\u0119gujemy na zwyk\u0142e Konto kosztowe, nie powi\u0105zane z ewidencj\u0105 VAT lub w Planie Kont zak\u0142adamy specjalne do tego celu oznaczone Konto:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest9.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12205 size-full\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest9.png\" alt=\"Zakup \u015brodka trwa\u0142ego - zobacz spos\u00f3b ksi\u0119gowania leasingu samochodu, od kt\u00f3rego mo\u017cna odliczy\u0107 do 50% VAT\" width=\"517\" height=\"649\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest9.png 517w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest9-239x300.png 239w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/a><\/p>\n<div id=\"idcontent\">\n<div id=\"innerdiv\">\n<p class=\"p_Normal\">Na tak stworzone konto ksi\u0119gujemy odpis amortyzacyjny w zak\u0142adce: <span style=\"color: #666699;\">\u015arodki trwa\u0142e &gt; Sumy &gt; Ksi\u0119guj<\/span>.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest11.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12206 size-full\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/nabyciest11.png\" alt=\"Zakup \u015brodka trwa\u0142ego - zobacz 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