{"id":8724,"date":"2020-09-24T13:04:02","date_gmt":"2020-09-24T11:04:02","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=8724"},"modified":"2025-06-24T15:34:02","modified_gmt":"2025-06-24T13:34:02","slug":"jaki-kod-gtu-wpisac-przy-danym-produkcie-usludze","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/gtu-wybor-kodu","title":{"rendered":"Kody GTU &#8211; zobacz list\u0119"},"content":{"rendered":"<p><strong>Kody GTU<\/strong>, czyli specjalne oznaczenia grup towar\u00f3w i us\u0142ug, s\u0105 obowi\u0105zkowe w plikach JPK_V7. Zosta\u0142y wprowadzone przez Ministerstwo Finans\u00f3w w celu uszczelnienia systemu podatkowego.<\/p>\n<p>Kody GTU dotycz\u0105 tych grup towar\u00f3w i us\u0142ug z bran\u017c, kt\u00f3re szczeg\u00f3lnie nara\u017conych na nadu\u017cycia podatkowe.<\/p>\n<p>Zgodnie ze schematem pliku JPK w programie dost\u0119pne s\u0105 kody:<\/p>\n<ul>\n<li><strong>GTU_0<\/strong>1 \u2013 Napoje alkoholowe \u2013 alkohol etylowy, piwo, wino, napoje fermentowane<\/li>\n<li><strong>GTU_02<\/strong> \u2013 Benzyny lotnicze, silnikowe, LPG, olej nap\u0119dowy, opa\u0142owy (wg CN), paliwa, biopaliwa i inne wymienione w art. 103 ust. 5AA<\/li>\n<li><strong>GTU_03<\/strong> \u2013 Olej opa\u0142owy w rozumieniu przepis\u00f3w o podatku akcyzowym, oleje smarowe, pozosta\u0142e oleje, smary i preparaty smarowe<\/li>\n<li><strong>GTU_04<\/strong> \u2013 Wyroby tytoniowe, susz tytoniowy, p\u0142yn do papier\u00f3w elektronicznych<\/li>\n<li><strong>GTU_05<\/strong> \u2013 Odpady<\/li>\n<li><strong>GTU_06<\/strong> \u2013 Urz\u0105dzenia elektroniczne oraz cz\u0119\u015bci i materia\u0142y do nich, w tym m.in. tonery, folia stretch, procesory, komputery, dyski twarde, telefony kom\u00f3rkowe, konsole do gier, aparaty fotograficzne i inne okre\u015blone w poz. 7-9, 59-63, 65, 66, 69 i 94-96 za\u0142\u0105cznika nr 15 do ustawy o VAT<\/li>\n<li><strong>GTU_07<\/strong> \u2013 Pojazdy oraz cz\u0119\u015bci samochodowe<\/li>\n<li><strong>GTU_08<\/strong> \u2013 Metale szlachetne oraz nieszlachetne okre\u015blone, w tym m.in. srebro, z\u0142oto, platyna, odpady i z\u0142om metali szlachetnych i nieszlachetnych, bi\u017cuteria, art. jubilerskie, monety, wyroby p\u0142askie walcowane, pr\u0119ty, kszta\u0142towniki, druty, aluminium i inne wymienione w poz. 1-3 za\u0142\u0105cznika nr 12 do ustawy o VAT oraz poz. 12-25, 33-40, 45, 46, 56 i 78 za\u0142\u0105cznika nr 15 do ustawy o VAT.<\/li>\n<li><strong>GTU_09<\/strong> \u2013 Leki oraz wyroby medyczne &#8211; produkty lecznicze, \u015brodki spo\u017cywcze specjalnego przeznaczenia \u017cywieniowego oraz wyroby medyczne, obj\u0119te obowi\u0105zkiem zg\u0142oszenia, o kt\u00f3rym mowa w art. 37av ust. 1 ustawy z dnia 6 wrze\u015bnia 2001 r. &#8211; Prawo farmaceutyczne (Dz. U. z 2019 r. poz. 499, z p\u00f3\u017an. zm.).<\/li>\n<li><strong>GTU_10<\/strong> \u2013 Budynki, budowle i grunty<\/li>\n<li><strong>GTU_11<\/strong> \u2013 Us\u0142ugi w zakresie przenoszenia uprawnie\u0144 do emisji gaz\u00f3w cieplarnianych<\/li>\n<li><strong>GTU_12<\/strong> \u2013 Us\u0142ugi niematerialne \u2013 doradcze, ksi\u0119gowe, prawne, zarz\u0105dcze, szkoleniowe, marketingowe, firm centralnych, reklamowe, badania rynku i opinii publicznej, w zakresie bada\u0144 naukowych i prac rozwojowych<\/li>\n<li><strong>GTU_13<\/strong> \u2013 Us\u0142ugi transportowe i gospodarki magazynowej<\/li>\n<\/ul>\n<p>Je\u017celi na powy\u017cszej li\u015bcie nie widz\u0105 Pa\u0144stwo kodu, kt\u00f3ry mo\u017cna przypisa\u0107 do sprzedawanych towar\u00f3w lub us\u0142ug, oznacza to, \u017ce nie nale\u017cy wpisywa\u0107 \u017cadnego kodu.<\/p>\n<p>Wi\u0119cej informacji w artykule: <a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/nowy-plik-jpk-v7m-7k\">Nowy plik JPK_V7M\/7K 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Zosta\u0142y wprowadzone przez Ministerstwo Finans\u00f3w w&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[3,409,410,1026],"class_list":["post-8724","post","type-post","status-publish","format-standard","hentry","category-vat-i-jpk-page","tag-jpk","tag-gtu","tag-jpk_v7","tag-kod-gtu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kody GTU - zobacz list\u0119 - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Kody GTU - zobacz list\u0119, jakich towar\u00f3w i us\u0142ug dotycz\u0105. Co musimy oznacza\u0107 kodem GRU? 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