{"id":9645,"date":"2020-12-30T14:42:54","date_gmt":"2020-12-30T13:42:54","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=9645"},"modified":"2026-07-16T08:28:34","modified_gmt":"2026-07-16T06:28:34","slug":"faktury-do-paragonow","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/faktury-do-paragonow","title":{"rendered":"Faktury do paragon\u00f3w"},"content":{"rendered":"<p>W stanie prawnym do 30 wrze\u015bnia 2020 r. faktury do paragon\u00f3w rozpatrywali\u015bmy w dw\u00f3ch wariantach, w zale\u017cno\u015bci komu by\u0142y one wystawione, a mianowicie:<\/p>\n<ul>\n<li>faktury wystawiane dla os\u00f3b prywatnych, kt\u00f3rych na wykazywali\u015bmy w ewidencji VAT, a tym samym nie by\u0142o ich te\u017c w plikach JPK_VAT<\/li>\n<li>faktury wystawiane innym podmiotom, kt\u00f3re uwzgl\u0119dniali\u015bmy w ewidencji VAT i pliku JPK w okresie, w kt\u00f3rym taka sprzeda\u017c wyst\u0105pi\u0142a, natomiast okresowy raport z kasy fiskalnej pomniejszali\u015bmy o warto\u015b\u0107 owych faktur, tym samym te\u017c zobligowani byli\u015bmy do sporz\u0105dzenia w tym samym zakresie korekty wys\u0142anego JPK.<\/li>\n<\/ul>\n<p>Od 1 pa\u017adziernika to si\u0119 zmieni, nie b\u0119dziemy ju\u017c musieli korygowa\u0107 wstecz plik\u00f3w JPK. W nowym pliku JPK_V7 wszystkie faktury do paragon\u00f3w, w tym tak\u017ce dla os\u00f3b fizycznych, <strong>musimy oznacza\u0107 specjalnym typem FP<\/strong> i b\u0119d\u0105 one <strong>ujmowane w ewidencji w dacie ich wystawienia<\/strong>.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_1.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-9646\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_1.png\" alt=\"\" width=\"566\" height=\"496\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_1.png 566w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_1-300x263.png 300w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/><\/a><\/p>\n<p>Ksi\u0119guj\u0105c tak\u0105 faktur\u0119 nie podajemy dnia wpisu do ksi\u0119gi, bowiem paragon do kt\u00f3rej jest ona wystawiona, zosta\u0142 ju\u017c uj\u0119ty w raporcie kasowym za dany okres z oznaczeniem <strong>RO<\/strong>:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_2.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-9647\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_2.png\" alt=\"\" width=\"608\" height=\"540\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_2.png 608w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_2-300x266.png 300w\" sizes=\"(max-width: 608px) 100vw, 608px\" \/><\/a><\/p>\n<p>Wprowadzaj\u0105c kontrahenta przy ksi\u0119gowaniu raportu fiskalnego nale\u017cy:<br \/>\n1) w wpisa\u0107: \u201eBRAK\u201d w polach: \u201eNIP\u201d oraz \u201eNazwa Kontrahenta\u201d:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_3.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-9648\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_3.png\" alt=\"\" width=\"493\" height=\"420\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_3.png 493w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_3-300x256.png 300w\" sizes=\"(max-width: 493px) 100vw, 493px\" \/><\/a><\/p>\n<p>Adresu nie musimy ju\u017c wype\u0142nia\u0107, bowiem przesta\u0142y to by\u0107 elementy wymagane przez struktur\u0119 pliku JPK.<\/p>\n<p>2) wprowadzi\u0107 numer raportu fiskalnego w polu: Nr dokumentu<br \/>\n3) okre\u015bli\u0107 dat\u0119 wystawienia raportu fiskalnego<br \/>\n4) wprowadzi\u0107 dat\u0119 wykonania jako ostatni dzie\u0144 danego miesi\u0105ca, je\u017celi ksi\u0119gowany jest raport miesi\u0119czny.<\/p>\n<p>Faktury z oznaczeniem FP nie trafi\u0105 natomiast do podsumowania warto\u015bci podatku od sprzeda\u017cy wykazywanej w cz\u0119\u015bci deklaracyjnej pliki JPK. Tym samym, aby ewidencja by\u0142a zgodna z plikiem oraz aby u\u0142atwi\u0107 uzgodnienia rejestru z deklaracj\u0105, faktury do paragon\u00f3w trafiaj\u0105 do specjalnego rejestru Faktur do Paragon\u00f3w:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_4.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9649\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_4.png\" alt=\"\" width=\"461\" height=\"262\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_4.png 461w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2020\/12\/jpk_v7_art3_4-300x170.png 300w\" sizes=\"(max-width: 461px) 100vw, 461px\" \/><\/a><\/p>\n<p>W przypadku sprzeda\u017cy na rzecz podmiot\u00f3w innych ni\u017c osoby prywatne nie trzeba ju\u017c b\u0119dzie zmniejsza\u0107 obrotu wykazanego w tych raportach o kwoty wynikaj\u0105ce z ujmowanych w ewidencji VAT faktur wystawianych do paragon\u00f3w.<\/p>\n<p><strong>Paragon do 450 z\u0142 jako faktura uproszczona<\/strong><\/p>\n<p>Zgodnie z obecnie obowi\u0105zuj\u0105cymi przepisami VAT, paragon do kwoty 450 z\u0142 brutto (100 euro) z NIP nabywcy stanowi faktur\u0119 uproszczon\u0105, r\u00f3wnowa\u017cn\u0105 ze zwyk\u0142\u0105 faktur\u0105. Taki paragon mo\u017cemy zaksi\u0119gowa\u0107 w koszty i skorzysta\u0107 z prawa do odliczenia podatku naliczonego, jak przy zwyk\u0142ej fakturze. Tym samym wyka\u017cemy go po stronie zakup\u00f3w.<\/p>\n<p>Natomiast w zakresie sprzeda\u017cy \u2013 do 30 wrze\u015bnia 2020 r. paragony z NIP nabywcy stanowi\u0105ce jednocze\u015bnie faktury uproszczone nale\u017ca\u0142o odr\u0119bnie wykazywa\u0107 w ewidencji VAT oraz plikach JPK_VAT (jednocze\u015bnie wy\u0142\u0105czaj\u0105c ich warto\u015b\u0107 z wykazywanych w plikach JPK_VAT kwotach wynikaj\u0105cych z raport\u00f3w fiskalnych).<\/p>\n<p>Przestanie to by\u0107 konieczne w okresie od 1 pa\u017adziernika do 31 grudnia 2020 r. Ale do czasu, bowiem ju\u017c od 1 stycznia 2021 r. ponownie konieczne b\u0119dzie odr\u0119bne wykazywanie paragon\u00f3w z NIP nabywcy, o kt\u00f3rych mowa, w ewidencji VAT oraz plikach JPK_VAT.<\/p>\n<p>I jeszcze jedno w przypadku wystawienia paragon\u00f3w do 450 z\u0142 b\u0119d\u0105cych faktur\u0105 uproszczon\u0105 nie jest mo\u017cliwe wystawianie dodatkowo \u201epe\u0142nych\u201d faktur VAT, gdy\u017c stanowi\u0142yby one drugie faktury dokumentuj\u0105ce t\u0119 sam\u0105 sprzeda\u017c. 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dw\u00f3ch wariantach, w zale\u017cno\u015bci komu by\u0142y one&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[3,350,446],"class_list":["post-9645","post","type-post","status-publish","format-standard","hentry","category-ksiegowanie-i-podatki-page","tag-jpk","tag-paragon","tag-paragony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Faktury do paragon\u00f3w - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"W stanie prawnym do 30 wrze\u015bnia 2020 r. faktury do paragon\u00f3w rozpatrywali\u015bmy w dw\u00f3ch wariantach, w zale\u017cno\u015bci komu by\u0142y one wystawione, a mianowicie: faktu\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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