{"id":452,"date":"2018-10-31T10:21:19","date_gmt":"2018-10-31T09:21:19","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=452"},"modified":"2026-07-16T09:00:31","modified_gmt":"2026-07-16T07:00:31","slug":"faktura-zaliczkowa","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktura-zaliczkowa","title":{"rendered":"Faktura zaliczkowa"},"content":{"rendered":"<p>Uwaga! Zwracamy uwag\u0119, \u017ce przedstawione tu porady to jedynie instrukcja i nale\u017cy j\u0105 dostosowa\u0107 do swoich potrzeb.<\/p>\n<p>Faktur\u0119 zaliczkow\u0105 wystawiamy i ksi\u0119gujemy etapami.<\/p>\n<p>Zaczynamy od wystawienia dokumentu potwierdzaj\u0105cego otrzymanie zaliczki.<\/p>\n<p>Wchodzimy do zak\u0142adki: <span style=\"color: #666699;\">Ksi\u0119gi &gt; Fakturowanie &gt; Opcje &gt; Opcje fakturowania<\/span> i zaznaczamy przy fakturze dopisek &#8222;Zaliczkowa&#8221;. Zatwierdzamy [<strong>OK<\/strong>].<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1a__.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-12142\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1a__.jpg\" alt=\"\" width=\"577\" height=\"523\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1a__.jpg 777w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1a__-300x272.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1a__-768x696.jpg 768w\" sizes=\"(max-width: 577px) 100vw, 577px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Na fakturze pojawia si\u0119 dopisek &#8222;zaliczkowa&#8221;.<\/p>\n<p>Wystawiamy faktur\u0119 na otrzyman\u0105 zaliczk\u0119.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa1.png\"><img decoding=\"async\" class=\"alignnone wp-image-12143\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa1.png\" alt=\"\" width=\"770\" height=\"294\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa1.png 1018w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa1-300x115.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa1-768x293.png 768w\" sizes=\"(max-width: 770px) 100vw, 770px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Nale\u017cno\u015b\u0107 za otrzyman\u0105 zaliczk\u0119 nale\u017cy uwzgl\u0119dni\u0107 w rozliczeniu VAT, natomiast nie zostaje ona uj\u0119ta w Ksi\u0119dze Podatkowej.<\/p>\n<p>Uwaga! Faktura zaliczkowa nie jest ksi\u0119gowana automatycznie, dlatego po wystawieniu takiego dokumentu nale\u017cy przej\u015b\u0107 do zak\u0142adki Ksi\u0119gowanie i wprowadzi\u0107 dokument.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1b.jpg\"><img decoding=\"async\" class=\"alignnone size-full wp-image-12144\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1b.jpg\" alt=\"\" width=\"504\" height=\"149\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1b.jpg 504w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa1b-300x89.jpg 300w\" sizes=\"(max-width: 504px) 100vw, 504px\" \/><\/a><\/p>\n<p>Wybieramy przycisk <strong>[Dodaj]<\/strong>, wybieramy konto sprzeda\u017cowy 71, wprowadzamy kontrahenta, numer faktury, dat\u0119 wystawienia i jako dzie\u0144 wpisu do ksi\u0119gi wprowadzamy 0. Wprowadzamy kwot\u0119 netto zaliczki w odpowiedniej stawce VAT.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa3.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12145\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa3.png\" alt=\"\" width=\"616\" height=\"543\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa3.png 816w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa3-300x264.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa3-768x677.png 768w\" sizes=\"(max-width: 616px) 100vw, 616px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Uwaga! Je\u017celi tego typu transakcji jest wi\u0119cej (cz\u0119sto otrzymujemy zaliczki na sprzedawane towary), dla usprawnienia dzia\u0142ania mo\u017cna w Planie Kont (Kartoteki) za\u0142o\u017cy\u0107 specjalne konto na ksi\u0119gowanie otrzymanych zaliczek, kt\u00f3re w Kolumnie ksi\u0119gi b\u0119dzie mia\u0142o \u201ebez wpisu do ksi\u0119gi&#8221;.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa5.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12146\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa5.png\" alt=\"\" width=\"417\" height=\"523\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa5.png 517w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa5-239x300.png 239w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Pomijamy w\u00f3wczas krok 2, poniewa\u017c Konto mamy ustawione na &#8222;bez powi\u0105za\u0144 z ksi\u0119g\u0105&#8221;.<\/p>\n<p>W momencie otrzymania reszty nale\u017cno\u015bci i wydania towaru wystawiamy faktur\u0119 zaliczkow\u0105 ko\u0144cow\u0105, w kt\u00f3rej podamy dane o poprzedniej fakturze rozliczaj\u0105cej pobrana zaliczk\u0119. W tym celu w Fakturowanie \u2013 Opcje \u2013 Opcje fakturowania zaznaczamy opcje ZALICZKOWA KO\u0143COWA.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa3a__.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12147\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa3a__.jpg\" alt=\"\" width=\"574\" height=\"522\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa3a__.jpg 774w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa3a__-300x273.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/fakturazaliczkowa3a__-768x699.jpg 768w\" sizes=\"(max-width: 574px) 100vw, 574px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Wystawiamy faktur\u0119, w kt\u00f3rej w asortymencie wprowadzamy warto\u015b\u0107 ca\u0142ego zam\u00f3wienia, natomiast otrzymane zaliczki wprowadzamy w cz\u0119\u015bci:<strong> Otrzymane zaliczki<\/strong>.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa7.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12148\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa7.png\" alt=\"\" width=\"588\" height=\"645\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa7.png 788w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa7-273x300.png 273w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa7-768x843.png 768w\" sizes=\"(max-width: 588px) 100vw, 588px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>W\u00f3wczas na fakturze pojawi\u0105 si\u0119 dwie tabele: pierwsza przedstawia pe\u0142n\u0105 kwot\u0119 naszego towaru \/ us\u0142ugi. Natomiast druga &#8211; wszystkie otrzymane i zap\u0142acone przez klienta zaliczki.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa9.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12149\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa9.png\" alt=\"\" width=\"642\" height=\"486\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa9.png 842w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa9-300x227.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa9-768x582.png 768w\" sizes=\"(max-width: 642px) 100vw, 642px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Sama faktura zaliczkowa ko\u0144cowa zosta\u0142a pomniejszona o wcze\u015bniej wp\u0142acone przez klienta zaliczki oraz wykaza\u0142a kwot\u0119 do zap\u0142aty.<\/p>\n<p>Faktur\u0119 zaliczkow\u0105 ko\u0144cow\u0105 ksi\u0119gujemy podobnie do zaliczkowej- nie okre\u015blamy &#8222;dnia wpisu do ksi\u0119gi&#8221;, a wskazuj\u0105c typ VAT, wpisujemy kwoty z niej wynikaj\u0105ce, jakie zosta\u0142y do rozliczenia.<\/p>\n<p>Na koniec pozostaje nam zaksi\u0119gowa\u0107 jeszcze ca\u0142o\u015b\u0107 zam\u00f3wienia do Ksi\u0119gi Przychod\u00f3w i Rozchod\u00f3w, w tym ksi\u0119gowaniu wskazujemy w\u0142a\u015bciwy dzie\u0144 wpisu do ksi\u0119gi, natomiast w rubryce: Typ &#8222;VAT&#8221; zaznaczamy &#8222;bez powi\u0105za\u0144 z ewidencj\u0105 VAT&#8221;.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa11.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12150\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/zaliczkowa11.png\" alt=\"\" width=\"616\" height=\"543\" 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