{"id":1312,"date":"2023-03-03T18:08:26","date_gmt":"2023-03-03T17:08:26","guid":{"rendered":"https:\/\/openprofit.pl\/?p=1312"},"modified":"2026-03-17T11:44:06","modified_gmt":"2026-03-17T10:44:06","slug":"jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/","title":{"rendered":"Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy, a jak faktur\u0119 zakupu?"},"content":{"rendered":"\n

Poprawne ksi\u0119gowanie faktur sprzeda\u017cy i zakupu (a tak\u017ce ich korekt) ma zasadnicze znaczenie dla prawid\u0142owo\u015bci rozlicze\u0144 z fiskusem, ale niestety nie jest tak proste, jak mo\u017ce si\u0119 na pocz\u0105tku wydawa\u0107. Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy, a jak zakupu? Z jak\u0105 dat\u0105, w kt\u00f3rej rubryce? Co zrobi\u0107 z faktur\u0105 po terminie lub skorygowan\u0105? Jakie ryzyko niesie samodzielna ksi\u0119gowo\u015b\u0107 \u2013 i jak go unikn\u0105\u0107? Podpowiadamy!<\/strong><\/p>\n\n\n\n

Jak zabra\u0107 si\u0119 za ksi\u0119gowanie faktury sprzeda\u017cy i zakupu?<\/h2>\n\n\n\n

Formami uproszczonej, tzw. ma\u0142ej ksi\u0119gowo\u015bci, kt\u00f3r\u0105 przedsi\u0119biorca mo\u017ce prowadzi\u0107 samodzielnie, jest ksi\u0105\u017cka przychod\u00f3w i rozchod\u00f3w dla opodatkowanych na zasadach og\u00f3lnych lub liniowo<\/strong> oraz ewidencja przychodu dla rycza\u0142tu<\/strong>. <\/strong>Oba te rozwi\u0105zania s\u0142u\u017c\u0105 do ksi\u0119gowania faktur i innych dowod\u00f3w ksi\u0119gowych. Je\u017celi jeste\u015b czynnym podatnikiem VAT, musisz te\u017c ksi\u0119gowa\u0107 dokumenty do rejestru VAT.<\/p>\n\n\n\n

Ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w oraz ewidencj\u0119 przychod\u00f3w prowadzisz papierowo lub elektronicznie, w ramach systemu ksi\u0119gowego<\/strong>. Nowoczesne systemy ksi\u0119gowe to u\u0142atwiaj\u0105, gdy\u017c automatyzuj\u0105 wi\u0119kszo\u015b\u0107 proces\u00f3w. Ksi\u0119gowanie faktur r\u00f3\u017cni si\u0119 od programu \u2013 natomiast og\u00f3lnie polega na dodaniu dokument\u00f3w do odpowiednich zak\u0142adek. W praktyce sprawa jest trudniejsza \u2013 bo rozr\u00f3\u017cniamy r\u00f3\u017cne rodzaje faktur, pojawiaj\u0105 si\u0119 w\u0105tpliwo\u015bci co do terminu ich ksi\u0119gowania czy dalszych rozlicze\u0144, a tak\u017ce ewidencjonowania poszczeg\u00f3lnych rodzaj\u00f3w koszt\u00f3w. A b\u0142\u0105d mo\u017ce kosztowa\u0107 i je\u015bli prowadzisz JDG, odpowiadasz za niego swoim maj\u0105tkiem.<\/p>\n\n\n\n

Dlatego warto pomy\u015ble\u0107 o skorzystaniu z us\u0142ug ksi\u0119gowych online, np. w Open Profit \u2013 Twoje obowi\u0105zki sprowadz\u0105 si\u0119 do dostarczania faktur, a my ju\u017c b\u0119dziemy je ksi\u0119gowa\u0107<\/strong>, oblicza\u0107 wysoko\u015b\u0107 podatk\u00f3w, zaliczek i sk\u0142adek ZUS. Je\u015bli zdarzy\u0142oby nam si\u0119 pope\u0142ni\u0107 b\u0142\u0105d, to my za niego odpowiemy, a nie Ty.<\/p>\n\n\n\n

 <\/p>\n\n\n\t\n\t\t\t\t

Skontaktuj si\u0119 z nami!<\/p>\n\n\t\t\t<\/a>\n\n\n\n

 <\/p>\n\n\n\n

Jak ksi\u0119gowa\u0107 faktury \u2013<\/strong> data sprzeda\u017cy czy wystawienia faktury?<\/h2>\n\n\n\n

Co do zasady faktur\u0119 nale\u017cy<\/strong> wystawi\u0107 do 15. dnia miesi\u0105ca, kt\u00f3ry nast\u0119puje po<\/strong> wykonaniu us\u0142ugi lub dostarczeniu towaru (od zasady jest jednak sporo wyj\u0105tk\u00f3w w zale\u017cno\u015bci od bran\u017cy czy specyfiki transakcji). Dalej, za dat\u0119 powstania przychodu z dzia\u0142alno\u015bci gospodarczej uwa\u017ca si\u0119 dzie\u0144 wydania rzeczy, zbycia prawa maj\u0105tkowego lub wykonania us\u0142ugi, lecz maksymalnie dzie\u0144 wystawienia faktury lub uregulowania nale\u017cno\u015bci. Faktura sprzeda\u017cy mo\u017ce natomiast zosta\u0107 wystawiona r\u00f3wnie\u017c przed dat\u0105 sprzeda\u017cy (a w przypadku niekt\u00f3rych us\u0142ug nawet z up\u0142ywem terminu p\u0142atno\u015bci). <\/p>\n\n\n\n

W praktyce za moment uzyskania przychodu uznaje si\u0119 dzie\u0144 zako\u0144czenia dostawy towar\u00f3w lub wykonania us\u0142ugi \u2013 i pod t\u0105 dat\u0105 faktur\u0119 nale\u017ca\u0142oby wykaza\u0107 <\/strong>w ewidencji. Je\u015bli natomiast najpierw wystawiono faktur\u0119 lub uregulowano nale\u017cno\u015b\u0107, wtedy momentem powstania przychodu jest wydarzenie, kt\u00f3re nast\u0105pi\u0142o najwcze\u015bniej, a faktur\u0119 nale\u017cy zaksi\u0119gowa\u0107 z jego dat\u0105.<\/p>\n\n\n\n

Najcz\u0119stsze pytanie o dat\u0119 ksi\u0119gowania dokument\u00f3w brzmi: jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy wystawion\u0105 w styczniu, dotycz\u0105c\u0105 grudnia? <\/em>Odpowied\u017a to w grudniu \u2013 uwzgl\u0119dniasz daty wydania towar\u00f3w, wykonania us\u0142ug lub uzyskania nale\u017cno\u015bci \u2013 nie w styczniu, czyli w momencie wystawienia faktury.<\/p>\n\n\n

[accounting_banner]<\/p>\n\n\n\n

Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy?<\/h2>\n\n\n\n

Faktur\u0119 sprzeda\u017cy ksi\u0119guje si\u0119 w kolumnie 7. KPiR <\/strong>\u2013 warto\u015b\u0107 sprzedanych towar\u00f3w i us\u0142ug<\/strong>. W tej samej kolumnie wykazujesz paragony za sprzedane towary lub raporty okresowe z kasy fiskalnej. Je\u015bli osi\u0105gasz przychody tak\u017ce z innych zdarze\u0144 gospodarczych \u2013 poza podstawow\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105, ksi\u0119gujesz je w kolejnej, 8. kolumnie<\/strong> \u2013 a zalicza si\u0119 do nich m.in. odsetki od kontrahent\u00f3w od nieterminowych sp\u0142at, odsetki bankowe czy te\u017c przychody z tytu\u0142u zbycia odp\u0142atnego \u015brodk\u00f3w trwa\u0142ych lub sk\u0142adnik\u00f3w wyposa\u017cenia, a tak\u017ce subwencje i dotacje.<\/p>\n\n\n\n

Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu?<\/h2>\n\n\n\n

Obowi\u0105zek wystawiania i ksi\u0119gowania faktur sprzeda\u017cy to natomiast zaledwie u\u0142amek prowadzenia ksi\u0119gowo\u015bci, odr\u0119bn\u0105 kwesti\u0105 s\u0105 faktury zakupu, czyli dokumentowanie koszt\u00f3w uzyskania przychodu.<\/p>\n\n\n\n

Prowadz\u0105c dzia\u0142alno\u015b\u0107, ponosisz r\u00f3\u017cne koszty. Rol\u0105 Twojego ksi\u0119gowego b\u0105d\u017a Twoj\u0105, je\u015bli zdecydujesz si\u0119 samodzielnie prowadzi\u0107 ksi\u0119gowo\u015b\u0107, jest okre\u015bli\u0107, kt\u00f3re z nich stanowi\u0105 wydatek poniesiony w celu osi\u0105gni\u0119cia przychodu lub ochrony i zachowania \u017ar\u00f3d\u0142a przychodu<\/strong>. Zaliczenie w poczet KUP wydatku niezwi\u0105zanego z dzia\u0142alno\u015bci\u0105 (lub o s\u0142abym zwi\u0105zku) mo\u017ce narazi\u0107 Ci\u0119 na kontrol\u0119 fiskusa (to wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 uregulowania zaleg\u0142o\u015bci podatkowych, a tak\u017ce odpowiedzialno\u015bci\u0105 karn\u0105 skarbow\u0105). <\/p>\n\n\n\n

Podobnie jak w przypadku faktur sprzeda\u017cy, istotna jest data<\/strong> ksi\u0119gowania faktur zakupu. Stosujesz w tym celu jedn\u0105 z dw\u00f3ch metod<\/strong>. <\/p>\n\n\n

    \n
  • Metoda memoria\u0142owa<\/strong>. Koszty uzyskania przychodu dzielisz na po\u015brednio i bezpo\u015brednio zwi\u0105zane z dzia\u0142alno\u015bci\u0105 firmy. Faktury kosztowe bezpo\u015brednie ksi\u0119gujesz w tym momencie, w kt\u00f3rym osi\u0105gasz odpowiadaj\u0105ce im przychody, a koszty po\u015brednie z dniem wystawienia faktury sprzeda\u017cy, kt\u00f3r\u0105 otrzymujesz.\u00a0<\/li>\n\n\n\n
  • Metoda kasowa<\/strong>. Jest to prostszy spos\u00f3b, poniewa\u017c data ksi\u0119gowania faktury zakupu odpowiada dacie jej wystawienia. Nie dzielisz koszt\u00f3w na bezpo\u015brednie i po\u015brednie. Nie ma znaczenia, kt\u00f3rego okresu dotycz\u0105 i kiedy faktycznie mia\u0142y wp\u0142yw na uzyskanie przychodu, liczy si\u0119 data wystawienia faktury.<\/li>\n<\/ul>\n\n\n

    Natomiast zgodnie z ustaw\u0105 o VAT obowi\u0105zek podatkowy \u2013 wed\u0142ug og\u00f3lnej zasady \u2013 powstaje w dniu dokonania dostawy towar\u00f3w (lub wykonania us\u0142ug) b\u0105d\u017a dokonania zap\u0142aty, w zale\u017cno\u015bci od tego, co by\u0142o pierwsze.<\/p>\n\n\n\n

    Faktury zakupu ksi\u0119gujesz w r\u00f3\u017cnych kolumnach, w zale\u017cno\u015bci od ich typu \u2013 s\u0105 to:<\/p>\n\n\n

      \n
    • kolumna 10: zakup materia\u0142\u00f3w i towar\u00f3w handlowych,\u00a0<\/li>\n\n\n\n
    • kolumna 11: koszty uboczne zakupu,<\/li>\n\n\n\n
    • kolumna 12: wynagrodzenia,<\/li>\n\n\n\n
    • kolumna 13: pozosta\u0142e wydatki,\u00a0<\/li>\n\n\n\n
    • kolumna 16: koszty dzia\u0142alno\u015bci badawczo-rozwojowej.<\/li>\n<\/ul>\n\n\n

      Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu z poprzedniego roku?<\/h2>\n\n\n\n

      Data zaksi\u0119gowania faktury zakupu zale\u017cy od tego, z jakiej metody ewidencjonowania koszt\u00f3w korzysta przedsi\u0119biorca. Jak wspomnieli\u015bmy, w <\/strong>przypadku <\/strong>metody kasowej czy w obr\u0119bie koszt\u00f3w po\u015brednich przy metodzie memoria\u0142owej za<\/strong> dzie\u0144 poniesienia kosztu uwa\u017ca si\u0119 dzie\u0144 wystawienia faktury<\/strong>, rachunku <\/strong>(innego dowodu ksi\u0119gowego, kt\u00f3ry te\u017c stanowi podstaw\u0119 do uj\u0119cia kosztu w KPiR). Ta druga metoda ma jednak szczeg\u00f3lne zastosowanie na prze\u0142omie roku, gdy\u017c w\u00f3wczas koszty po\u015brednie czasem trzeba podzieli\u0107 na okresy, kt\u00f3rych dotycz\u0105.<\/p>\n\n\n\n

      Je\u015bli otrzymujesz faktur\u0119 kosztow\u0105, kt\u00f3ra obejmuje d\u0142u\u017cszy okres, a w tym dwa lata podatkowe, czyli np. uwzgl\u0119dnia op\u0142at\u0119 za grudzie\u0144 i op\u0142at\u0119 za stycze\u0144, dzielisz je proporcjonalnie i ksi\u0119gujesz w dw\u00f3ch okresach <\/strong>\u2013 a to nazywa si\u0119 fachowo rozliczeniem mi\u0119dzyokresowym.<\/p>\n\n\n\n

      Zagubiona faktura zakupu \u2013 jak ksi\u0119gowa\u0107?<\/h2>\n\n\n\n

      Czasem zdarza si\u0119 te\u017c tak, \u017ce nie zaksi\u0119gujesz faktury kosztowej mimo jej posiadania. Mo\u017cesz tak\u0105 zapomnian\u0105 faktur\u0119 rozliczy\u0107 i odzyska\u0107 z niej podatek VAT w jednym z dw\u00f3ch lub trzech kolejnych okres\u00f3w <\/strong>rozliczeniowych (dw\u00f3ch, je\u017celi rozliczasz si\u0119 kwartalnie, trzech \u2013 je\u015bli miesi\u0119cznie). Nie mo\u017cesz natomiast dokona\u0107 rozliczenia wcze\u015bniej ni\u017c w okresie, w kt\u00f3rym otrzymasz faktur\u0119\/dokument celny. Po up\u0142ywie wspomnianych okres\u00f3w rozliczeniowych, ale w ci\u0105gu nast\u0119pnych 5 lat, jest to mo\u017cliwe ju\u017c tylko w formie korekty (czyli wi\u0105\u017ce si\u0119 z korekt\u0105 JPK_V7).<\/p>\n\n\n\n

      Je\u017celi znajdziesz zagubion\u0105 faktur\u0119 po zamkni\u0119ciu okresu rozliczeniowego, mo\u017cesz j\u0105 wi\u0119c zaksi\u0119gowa\u0107 w kolejnym miesi\u0105cu, w bie\u017c\u0105cym roku podatkowym. Zwykle wtedy okre\u015bla si\u0119 dat\u0119 jej ksi\u0119gowania na pierwszy dzie\u0144 miesi\u0105ca (dla przejrzysto\u015bci).<\/p>\n\n\n\n

      Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu z UE?<\/h2>\n\n\n\n

      Faktur\u0119 kosztow\u0105 za zakup towaru od kontrahenta prowadz\u0105cego dzia\u0142alno\u015b\u0107 w UE \u2013 gdy towar zostaje przetransportowany z jednego kraju do drugiego \u2013 rozliczasz jako wewn\u0105trzwsp\u00f3lnotowe nabycie towaru (WNT)<\/strong>. <\/strong>Wyj\u0105tkiem s\u0105 zwolnieni z odprowadzania podatku VAT, je\u015bli nie przekrocz\u0105 w ci\u0105gu roku limitu warto\u015bci tych transakcji, wynosz\u0105cego 50 000 PLN \u2013 w\u00f3wczas mog\u0105 rozliczy\u0107 tak\u0105 transakcj\u0119 jak t\u0119 krajow\u0105. W przypadku brania udzia\u0142u w transakcjach WNT przedsi\u0119biorca zostaje ju\u017c zobowi\u0105zany do rejestracji do VAT-UE. W ramach rozliczenia faktury zakupu z WNT zwykle nale\u017cy podj\u0105\u0107 kilka krok\u00f3w, w tym:<\/p>\n\n\n

        \n
      • przeliczy\u0107 warto\u015b\u0107 z faktury na z\u0142ote, trzymaj\u0105c si\u0119 kursu \u015bredniego NBP, kt\u00f3ry zosta\u0142 wyznaczony na ostatni dzie\u0144 roboczy przed wystawieniem faktury, dalej dokument zaksi\u0119gowa\u0107 w KPiR,<\/li>\n\n\n\n
      • transakcj\u0119 opodatkowa\u0107 odpowiedni\u0105 krajow\u0105 stawk\u0105 VAT oraz wykaza\u0107 j\u0105 w rejestrze VAT.<\/li>\n<\/ul>\n\n\n

        Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105 zakupu?<\/h2>\n\n\n\n

        Wyr\u00f3\u017cniamy dwa rodzaje faktur koryguj\u0105cych: \u201ein minus\u201d \u2013 zmniejszaj\u0105ce podstaw\u0119 opodatkowania (np. po zwrocie produktu) i \u201ein plus\u201d \u2013 zwi\u0119kszaj\u0105ce j\u0105, co najcz\u0119\u015bciej wynika z b\u0142\u0119du w cenie, kwocie podatku b\u0105d\u017a liczbie produkt\u00f3w. Je\u015bli chodzi o KPiR, czyli ksi\u0119gowanie na gruncie PIT, obowi\u0105zuje jedna zasada.<\/p>\n\n\n

          \n
        • Je\u017celi przyczyn\u0105 korekty jest<\/strong> b\u0142\u0105d, pomy\u0142ka po stronie wystawiaj\u0105cego, ksi\u0119gujesz faktur\u0119 koryguj\u0105ca w dacie faktury pierwotnej<\/strong>.<\/li>\n\n\n\n
        • Je\u017celi natomiast mia\u0142o miejsce jakie\u015b zdarzenie gospodarcze, kt\u00f3re wp\u0142yn\u0119\u0142o na warto\u015b\u0107 opodatkowania, ksi\u0119gujesz w dacie wystawienia faktury koryguj\u0105cej<\/strong>.\u00a0<\/li>\n<\/ul>\n\n\n

          Nieco inne regu\u0142y obowi\u0105zuj\u0105 na gruncie VAT. W przypadku faktury koryguj\u0105cej \u201ein minus\u201d, czyli gdy na korekcie warto\u015b\u0107 podatku jest ni\u017csza ni\u017c na pierwotnej fakturze, obni\u017cenia podstawy opodatkowania dokonuje si\u0119 za okres rozliczeniowy, w kt\u00f3rym ta korekta zosta\u0142a wykonana, ale dodatkow\u0105 formalno\u015bci\u0105 jest posiadanie dokumentacji potwierdzaj\u0105cej warunki korekty, a wi\u0119c ta kwestia musi zosta\u0107 uzgodniona pomi\u0119dzy stronami. <\/p>\n\n\n\n

          Samodzielne prowadzenie ksi\u0119gowo\u015bci da si\u0119 opanowa\u0107, ale nie jest to \u0142atwe zadanie, wymaga rzetelno\u015bci, dok\u0142adnej znajomo\u015bci przepis\u00f3w, po\u015bwi\u0119cenia i czasu, i nerw\u00f3w. Ka\u017cda pomy\u0142ka mo\u017ce wywo\u0142a\u0107 problemy, za kt\u00f3re to Ty odpowiesz. Wyj\u015bcie? Pomy\u015bl o us\u0142ugach ksi\u0119gowych online, najlepiej z elementami sta\u0142ej obs\u0142ugi prawnej. <\/strong>Powierz swoj\u0105 ksi\u0119gowo\u015b\u0107 specjalistom, a zyskasz czas, spok\u00f3j i bezpiecze\u0144stwo.<\/p>\n\n\n\n

          FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o ksi\u0119gowanie faktur sprzeda\u017cy i zakupu<\/h2>\n\n\n
            \n
          1. Czy mo\u017cna wystawi\u0107 faktur\u0119 przed dokonaniem dostawy towaru lub wykonaniem us\u0142ugi?<\/strong><\/li>\n<\/ol>\n\n\n

            Tak \u2013 dopuszcza si\u0119 wystawienie faktury do 60 dni przed dniem dokonania dostawy towaru lub wykonania us\u0142ugi, natomiast trzeba mie\u0107 na uwadze, \u017ce w cz\u0119\u015bci sytuacji skutkuje to powstaniem wcze\u015bniejszego obowi\u0105zku podatkowego.<\/p>\n\n\n

              \n
            1. Z jak\u0105 dat\u0105 ksi\u0119gowa\u0107 faktury zakupu?<\/strong><\/li>\n<\/ol>\n\n\n

              To zale\u017cy od przyj\u0119tej metody. Stosuj\u0105c metod\u0119 kasow\u0105, faktury kosztowe ksi\u0119guje si\u0119 w dacie poniesienia kosztu, dacie wystawienia faktury. Metoda memoria\u0142owa zak\u0142ada podzia\u0142 koszt\u00f3w na po\u015brednie i bezpo\u015brednie. Pierwsze ujmujesz w dacie poniesienia kosztu, bezpo\u015brednie ksi\u0119gujesz w czasie powstania przychodu, kt\u00f3ry im odpowiada.<\/p>\n\n\n

                \n
              1. Z jak\u0105 dat\u0105 ksi\u0119gowa\u0107 faktury sprzeda\u017cy?<\/strong><\/li>\n<\/ol>\n\n\n

                Faktur\u0119 sprzeda\u017cy ksi\u0119guje si\u0119 w dacie sprzeda\u017cy czy dostawy towaru lub wykonania us\u0142ugi, w dacie wystawienia faktury b\u0105d\u017a dacie uregulowania nale\u017cno\u015bci w zale\u017cno\u015bci od tego, kt\u00f3re zdarzenie nast\u0105pi\u0142o wcze\u015bniej.<\/p>\n","protected":false},"excerpt":"Poprawne ksi\u0119gowanie faktur sprzeda\u017cy i zakupu (a tak\u017ce ich korekt) ma zasadnicze znaczenie dla prawid\u0142owo\u015bci rozlicze\u0144 z fiskusem, ale niestety nie jest tak proste, jak mo\u017ce si\u0119 na pocz\u0105tku wydawa\u0107. Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy, a jak zakupu? Z jak\u0105 dat\u0105, w kt\u00f3rej rubryce? Co zrobi\u0107 z faktur\u0105 po terminie lub skorygowan\u0105? Jakie ryzyko niesie samodzielna […]","author":16,"featured_media":1650,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[162],"tags":[],"class_list":["post-1312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-w-praktyce"],"acf":[],"yoast_head":"\nJak zaksi\u0119gowa\u0107 faktury zakupu i sprzeda\u017cy? | Open Profit<\/title>\n<meta name=\"description\" content=\"Sprawd\u017a, jakie informacje powinny powinna zawiera\u0107 faktura \u27a4 Jak poprawnie wystawi\u0107 faktur\u0119 i prawid\u0142owo j\u0105 zaksi\u0119gowa\u0107? \u2b50 Open Profit\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak zaksi\u0119gowa\u0107 faktury zakupu i sprzeda\u017cy? | Open Profit\" \/>\n<meta property=\"og:description\" content=\"Sprawd\u017a, jakie informacje powinny powinna zawiera\u0107 faktura \u27a4 Jak poprawnie wystawi\u0107 faktur\u0119 i prawid\u0142owo j\u0105 zaksi\u0119gowa\u0107? \u2b50 Open Profit\" \/>\n<meta property=\"og:url\" content=\"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/\" \/>\n<meta property=\"og:site_name\" content=\"openprofit.pl\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-03T17:08:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-17T10:44:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/03\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Aleksandra Melerowicz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aleksandra Melerowicz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Jak zaksi\u0119gowa\u0107 faktury zakupu i sprzeda\u017cy? | Open Profit","description":"Sprawd\u017a, jakie informacje powinny powinna zawiera\u0107 faktura \u27a4 Jak poprawnie wystawi\u0107 faktur\u0119 i prawid\u0142owo j\u0105 zaksi\u0119gowa\u0107? \u2b50 Open Profit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/","og_locale":"pl_PL","og_type":"article","og_title":"Jak zaksi\u0119gowa\u0107 faktury zakupu i sprzeda\u017cy? | Open Profit","og_description":"Sprawd\u017a, jakie informacje powinny powinna zawiera\u0107 faktura \u27a4 Jak poprawnie wystawi\u0107 faktur\u0119 i prawid\u0142owo j\u0105 zaksi\u0119gowa\u0107? \u2b50 Open Profit","og_url":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/","og_site_name":"openprofit.pl","article_published_time":"2023-03-03T17:08:26+00:00","article_modified_time":"2026-03-17T10:44:06+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/03\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu.png","type":"image\/png"}],"author":"Aleksandra Melerowicz","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Aleksandra Melerowicz","Szacowany czas czytania":"9 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/#article","isPartOf":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/"},"author":{"name":"Aleksandra Melerowicz","@id":"https:\/\/openprofit.pl\/#\/schema\/person\/4313a12e5a1e716fbe43d73816a79607"},"headline":"Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy, a jak faktur\u0119 zakupu?","datePublished":"2023-03-03T17:08:26+00:00","dateModified":"2026-03-17T10:44:06+00:00","mainEntityOfPage":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/"},"wordCount":1856,"image":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/#primaryimage"},"thumbnailUrl":"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/03\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu.png","articleSection":["Ksi\u0119gowo\u015b\u0107 w praktyce"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/","url":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/","name":"Jak zaksi\u0119gowa\u0107 faktury zakupu i sprzeda\u017cy? | Open Profit","isPartOf":{"@id":"https:\/\/openprofit.pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/#primaryimage"},"image":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/#primaryimage"},"thumbnailUrl":"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/03\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu.png","datePublished":"2023-03-03T17:08:26+00:00","dateModified":"2026-03-17T10:44:06+00:00","author":{"@id":"https:\/\/openprofit.pl\/#\/schema\/person\/4313a12e5a1e716fbe43d73816a79607"},"description":"Sprawd\u017a, jakie informacje powinny powinna zawiera\u0107 faktura \u27a4 Jak poprawnie wystawi\u0107 faktur\u0119 i prawid\u0142owo j\u0105 zaksi\u0119gowa\u0107? \u2b50 Open Profit","breadcrumb":{"@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/#primaryimage","url":"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/03\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu.png","contentUrl":"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/03\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu.png","width":1920,"height":1080,"caption":"Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy a jak faktur\u0119 zakupu"},{"@type":"BreadcrumbList","@id":"https:\/\/openprofit.pl\/aktualnosci\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/openprofit.pl\/"},{"@type":"ListItem","position":2,"name":"Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy, a jak faktur\u0119 zakupu?"}]},{"@type":"WebSite","@id":"https:\/\/openprofit.pl\/#website","url":"https:\/\/openprofit.pl\/","name":"openprofit.pl","description":"Twoje zdalne biuro rachunkowe","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/openprofit.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/openprofit.pl\/#\/schema\/person\/4313a12e5a1e716fbe43d73816a79607","name":"Aleksandra Melerowicz","url":"https:\/\/openprofit.pl\/aktualnosci\/author\/aleksandra-melerowicz\/"}]}},"gutenberg_blocks":[{"blockName":"custom-styles","attrs":{"styles":".eplus-styles-uid-e5b4b3{grid-template-columns:repeat(1,1fr);list-style-type:disc}@media (max-width:981px){.eplus-styles-uid-e5b4b3{list-style-type:}}@media (max-width:600px){.eplus-styles-uid-e5b4b3{list-style-type:}}.eplus-styles-uid-e5b4b3:hover{list-style-type:}.eplus-styles-uid-c78ac6{grid-template-columns:repeat(1,1fr);list-style-type:disc}@media (max-width:981px){.eplus-styles-uid-c78ac6{list-style-type:}}@media (max-width:600px){.eplus-styles-uid-c78ac6{list-style-type:}}.eplus-styles-uid-c78ac6:hover{list-style-type:}.eplus-styles-uid-173029{grid-template-columns:repeat(1,1fr);list-style-type:disc}@media (max-width:981px){.eplus-styles-uid-173029{list-style-type:}}@media (max-width:600px){.eplus-styles-uid-173029{list-style-type:}}.eplus-styles-uid-173029:hover{list-style-type:}.eplus-styles-uid-e9fa91{grid-template-columns:repeat(1,1fr);list-style-type:disc}@media (max-width:981px){.eplus-styles-uid-e9fa91{list-style-type:}}@media (max-width:600px){.eplus-styles-uid-e9fa91{list-style-type:}}.eplus-styles-uid-e9fa91:hover{list-style-type:}.eplus-styles-uid-131dfc{grid-template-columns:repeat(1,1fr);list-style-type:decimal}@media (max-width:981px){.eplus-styles-uid-131dfc{list-style-type:}}@media (max-width:600px){.eplus-styles-uid-131dfc{list-style-type:}}.eplus-styles-uid-131dfc:hover{list-style-type:}.eplus-styles-uid-e3808d{grid-template-columns:repeat(1,1fr);list-style-type:decimal}@media (max-width:981px){.eplus-styles-uid-e3808d{list-style-type:}}@media (max-width:600px){.eplus-styles-uid-e3808d{list-style-type:}}.eplus-styles-uid-e3808d:hover{list-style-type:}.eplus-styles-uid-2116ed{grid-template-columns:repeat(1,1fr);list-style-type:decimal}@media (max-width:981px){.eplus-styles-uid-2116ed{list-style-type:}}@media (max-width:600px){.eplus-styles-uid-2116ed{list-style-type:}}.eplus-styles-uid-2116ed:hover{list-style-type:}"}},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-RVJmTq","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Poprawne ksi\u0119gowanie faktur sprzeda\u017cy i zakupu (a tak\u017ce ich korekt) ma zasadnicze znaczenie dla prawid\u0142owo\u015bci rozlicze\u0144 z fiskusem, ale niestety nie jest tak proste, jak mo\u017ce si\u0119 na pocz\u0105tku wydawa\u0107. Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy, a jak zakupu? Z jak\u0105 dat\u0105, w kt\u00f3rej rubryce? Co zrobi\u0107 z faktur\u0105 po terminie lub skorygowan\u0105? Jakie ryzyko niesie samodzielna ksi\u0119gowo\u015b\u0107 \u2013 i jak go unikn\u0105\u0107? Podpowiadamy!<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Poprawne ksi\u0119gowanie faktur sprzeda\u017cy i zakupu (a tak\u017ce ich korekt) ma zasadnicze znaczenie dla prawid\u0142owo\u015bci rozlicze\u0144 z fiskusem, ale niestety nie jest tak proste, jak mo\u017ce si\u0119 na pocz\u0105tku wydawa\u0107. Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy, a jak zakupu? Z jak\u0105 dat\u0105, w kt\u00f3rej rubryce? Co zrobi\u0107 z faktur\u0105 po terminie lub skorygowan\u0105? Jakie ryzyko niesie samodzielna ksi\u0119gowo\u015b\u0107 \u2013 i jak go unikn\u0105\u0107? Podpowiadamy!<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-7tzRON","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zabra\u0107 si\u0119 za ksi\u0119gowanie faktury sprzeda\u017cy i zakupu?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zabra\u0107 si\u0119 za ksi\u0119gowanie faktury sprzeda\u017cy i zakupu?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-I5walz","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Formami uproszczonej, tzw. ma\u0142ej ksi\u0119gowo\u015bci, kt\u00f3r\u0105 przedsi\u0119biorca mo\u017ce prowadzi\u0107 <strong>samodzielnie, jest ksi\u0105\u017cka przychod\u00f3w i rozchod\u00f3w dla opodatkowanych na zasadach og\u00f3lnych lub liniowo<\/strong> <strong>oraz ewidencja przychodu dla rycza\u0142tu<\/strong>.<strong> <\/strong>Oba te rozwi\u0105zania s\u0142u\u017c\u0105 do ksi\u0119gowania faktur i innych dowod\u00f3w ksi\u0119gowych. Je\u017celi jeste\u015b czynnym podatnikiem VAT, musisz te\u017c ksi\u0119gowa\u0107 dokumenty do rejestru VAT.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Formami uproszczonej, tzw. ma\u0142ej ksi\u0119gowo\u015bci, kt\u00f3r\u0105 przedsi\u0119biorca mo\u017ce prowadzi\u0107 <strong>samodzielnie, jest ksi\u0105\u017cka przychod\u00f3w i rozchod\u00f3w dla opodatkowanych na zasadach og\u00f3lnych lub liniowo<\/strong> <strong>oraz ewidencja przychodu dla rycza\u0142tu<\/strong>.<strong> <\/strong>Oba te rozwi\u0105zania s\u0142u\u017c\u0105 do ksi\u0119gowania faktur i innych dowod\u00f3w ksi\u0119gowych. Je\u017celi jeste\u015b czynnym podatnikiem VAT, musisz te\u017c ksi\u0119gowa\u0107 dokumenty do rejestru VAT.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-sEpP3w","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w oraz ewidencj\u0119 przychod\u00f3w prowadzisz papierowo lub elektronicznie, w ramach systemu ksi\u0119gowego<\/strong>. Nowoczesne systemy ksi\u0119gowe to u\u0142atwiaj\u0105, gdy\u017c automatyzuj\u0105 wi\u0119kszo\u015b\u0107 proces\u00f3w. Ksi\u0119gowanie faktur r\u00f3\u017cni si\u0119 od programu \u2013 natomiast og\u00f3lnie polega na dodaniu dokument\u00f3w do odpowiednich zak\u0142adek. W praktyce sprawa jest trudniejsza \u2013 bo rozr\u00f3\u017cniamy r\u00f3\u017cne rodzaje faktur, pojawiaj\u0105 si\u0119 w\u0105tpliwo\u015bci co do terminu ich ksi\u0119gowania czy dalszych rozlicze\u0144, a tak\u017ce ewidencjonowania poszczeg\u00f3lnych rodzaj\u00f3w koszt\u00f3w. A b\u0142\u0105d mo\u017ce kosztowa\u0107 i je\u015bli prowadzisz JDG, odpowiadasz za niego swoim maj\u0105tkiem.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w oraz ewidencj\u0119 przychod\u00f3w prowadzisz papierowo lub elektronicznie, w ramach systemu ksi\u0119gowego<\/strong>. Nowoczesne systemy ksi\u0119gowe to u\u0142atwiaj\u0105, gdy\u017c automatyzuj\u0105 wi\u0119kszo\u015b\u0107 proces\u00f3w. Ksi\u0119gowanie faktur r\u00f3\u017cni si\u0119 od programu \u2013 natomiast og\u00f3lnie polega na dodaniu dokument\u00f3w do odpowiednich zak\u0142adek. W praktyce sprawa jest trudniejsza \u2013 bo rozr\u00f3\u017cniamy r\u00f3\u017cne rodzaje faktur, pojawiaj\u0105 si\u0119 w\u0105tpliwo\u015bci co do terminu ich ksi\u0119gowania czy dalszych rozlicze\u0144, a tak\u017ce ewidencjonowania poszczeg\u00f3lnych rodzaj\u00f3w koszt\u00f3w. A b\u0142\u0105d mo\u017ce kosztowa\u0107 i je\u015bli prowadzisz JDG, odpowiadasz za niego swoim maj\u0105tkiem.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wderZ5","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Dlatego warto pomy\u015ble\u0107 o skorzystaniu z<strong> us\u0142ug ksi\u0119gowych online, np. w Open Profit \u2013 Twoje obowi\u0105zki sprowadz\u0105 si\u0119 do dostarczania faktur, a my ju\u017c b\u0119dziemy je ksi\u0119gowa\u0107<\/strong>, oblicza\u0107 wysoko\u015b\u0107 podatk\u00f3w, zaliczek i sk\u0142adek ZUS. Je\u015bli zdarzy\u0142oby nam si\u0119 pope\u0142ni\u0107 b\u0142\u0105d, to my za niego odpowiemy, a nie Ty.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Dlatego warto pomy\u015ble\u0107 o skorzystaniu z<strong> us\u0142ug ksi\u0119gowych online, np. w Open Profit \u2013 Twoje obowi\u0105zki sprowadz\u0105 si\u0119 do dostarczania faktur, a my ju\u017c b\u0119dziemy je ksi\u0119gowa\u0107<\/strong>, oblicza\u0107 wysoko\u015b\u0107 podatk\u00f3w, zaliczek i sk\u0142adek ZUS. Je\u015bli zdarzy\u0142oby nam si\u0119 pope\u0142ni\u0107 b\u0142\u0105d, to my za niego odpowiemy, a nie Ty.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wrkYFn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"> <\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"> <\/p>\n"]},{"blockName":"acf\/button","attrs":{"featured_posts":""},"innerBlocks":[],"innerHTML":"","innerContent":[]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wrkYFn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"> <\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"> <\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-2gJ6QZ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak ksi\u0119gowa\u0107 faktury <strong>\u2013<\/strong> data sprzeda\u017cy czy wystawienia faktury?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak ksi\u0119gowa\u0107 faktury <strong>\u2013<\/strong> data sprzeda\u017cy czy wystawienia faktury?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-TwzpBs","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Co do zasady <strong>faktur\u0119 nale\u017cy<\/strong> <strong>wystawi\u0107 do 15. dnia miesi\u0105ca, kt\u00f3ry nast\u0119puje po<\/strong> wykonaniu us\u0142ugi lub dostarczeniu towaru (od zasady jest jednak sporo wyj\u0105tk\u00f3w w zale\u017cno\u015bci od bran\u017cy czy specyfiki transakcji). Dalej, za dat\u0119 powstania przychodu z dzia\u0142alno\u015bci gospodarczej uwa\u017ca si\u0119 dzie\u0144 wydania rzeczy, zbycia prawa maj\u0105tkowego lub wykonania us\u0142ugi, lecz maksymalnie dzie\u0144 wystawienia faktury lub uregulowania nale\u017cno\u015bci. Faktura sprzeda\u017cy mo\u017ce natomiast zosta\u0107 wystawiona r\u00f3wnie\u017c przed dat\u0105 sprzeda\u017cy (a w przypadku niekt\u00f3rych us\u0142ug nawet z up\u0142ywem terminu p\u0142atno\u015bci). <\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Co do zasady <strong>faktur\u0119 nale\u017cy<\/strong> <strong>wystawi\u0107 do 15. dnia miesi\u0105ca, kt\u00f3ry nast\u0119puje po<\/strong> wykonaniu us\u0142ugi lub dostarczeniu towaru (od zasady jest jednak sporo wyj\u0105tk\u00f3w w zale\u017cno\u015bci od bran\u017cy czy specyfiki transakcji). Dalej, za dat\u0119 powstania przychodu z dzia\u0142alno\u015bci gospodarczej uwa\u017ca si\u0119 dzie\u0144 wydania rzeczy, zbycia prawa maj\u0105tkowego lub wykonania us\u0142ugi, lecz maksymalnie dzie\u0144 wystawienia faktury lub uregulowania nale\u017cno\u015bci. Faktura sprzeda\u017cy mo\u017ce natomiast zosta\u0107 wystawiona r\u00f3wnie\u017c przed dat\u0105 sprzeda\u017cy (a w przypadku niekt\u00f3rych us\u0142ug nawet z up\u0142ywem terminu p\u0142atno\u015bci). <\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-QeQSoS","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">W praktyce <strong>za moment uzyskania przychodu uznaje si\u0119 dzie\u0144 zako\u0144czenia dostawy towar\u00f3w lub wykonania us\u0142ugi \u2013 i pod t\u0105 dat\u0105 faktur\u0119 nale\u017ca\u0142oby wykaza\u0107 <\/strong>w ewidencji. Je\u015bli natomiast najpierw wystawiono faktur\u0119 lub uregulowano nale\u017cno\u015b\u0107, wtedy momentem powstania przychodu jest wydarzenie, kt\u00f3re nast\u0105pi\u0142o najwcze\u015bniej, a faktur\u0119 nale\u017cy zaksi\u0119gowa\u0107 z jego dat\u0105.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">W praktyce <strong>za moment uzyskania przychodu uznaje si\u0119 dzie\u0144 zako\u0144czenia dostawy towar\u00f3w lub wykonania us\u0142ugi \u2013 i pod t\u0105 dat\u0105 faktur\u0119 nale\u017ca\u0142oby wykaza\u0107 <\/strong>w ewidencji. Je\u015bli natomiast najpierw wystawiono faktur\u0119 lub uregulowano nale\u017cno\u015b\u0107, wtedy momentem powstania przychodu jest wydarzenie, kt\u00f3re nast\u0105pi\u0142o najwcze\u015bniej, a faktur\u0119 nale\u017cy zaksi\u0119gowa\u0107 z jego dat\u0105.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-kluQlg","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Najcz\u0119stsze pytanie o dat\u0119 ksi\u0119gowania dokument\u00f3w brzmi: <em>jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy wystawion\u0105 w styczniu, dotycz\u0105c\u0105 grudnia? <\/em>Odpowied\u017a to w grudniu \u2013 uwzgl\u0119dniasz daty wydania towar\u00f3w, wykonania us\u0142ug lub uzyskania nale\u017cno\u015bci \u2013 nie w styczniu, czyli w momencie wystawienia faktury.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Najcz\u0119stsze pytanie o dat\u0119 ksi\u0119gowania dokument\u00f3w brzmi: <em>jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy wystawion\u0105 w styczniu, dotycz\u0105c\u0105 grudnia? <\/em>Odpowied\u017a to w grudniu \u2013 uwzgl\u0119dniasz daty wydania towar\u00f3w, wykonania us\u0142ug lub uzyskania nale\u017cno\u015bci \u2013 nie w styczniu, czyli w momencie wystawienia faktury.<\/p>\n"]},{"blockName":"core\/shortcode","attrs":{"epAnimationGeneratedClass":"edplus_anim-1wTWeJ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n[accounting_banner]\n","innerContent":["\n[accounting_banner]\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-syQdFq","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 sprzeda\u017cy?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-da1t5N","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Faktur\u0119 <strong>sprzeda\u017cy ksi\u0119guje si\u0119 w kolumnie 7. KPiR <\/strong>\u2013 <strong>warto\u015b\u0107 sprzedanych towar\u00f3w i us\u0142ug<\/strong>. W tej samej kolumnie wykazujesz paragony za sprzedane towary lub raporty okresowe z kasy fiskalnej. Je\u015bli osi\u0105gasz przychody tak\u017ce z innych zdarze\u0144 gospodarczych \u2013 <strong>poza podstawow\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105, ksi\u0119gujesz je w kolejnej, 8. kolumnie<\/strong> \u2013 a zalicza si\u0119 do nich m.in. odsetki od kontrahent\u00f3w od nieterminowych sp\u0142at, odsetki bankowe czy te\u017c przychody z tytu\u0142u zbycia odp\u0142atnego \u015brodk\u00f3w trwa\u0142ych lub sk\u0142adnik\u00f3w wyposa\u017cenia, a tak\u017ce subwencje i dotacje.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Faktur\u0119 <strong>sprzeda\u017cy ksi\u0119guje si\u0119 w kolumnie 7. KPiR <\/strong>\u2013 <strong>warto\u015b\u0107 sprzedanych towar\u00f3w i us\u0142ug<\/strong>. W tej samej kolumnie wykazujesz paragony za sprzedane towary lub raporty okresowe z kasy fiskalnej. Je\u015bli osi\u0105gasz przychody tak\u017ce z innych zdarze\u0144 gospodarczych \u2013 <strong>poza podstawow\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105, ksi\u0119gujesz je w kolejnej, 8. kolumnie<\/strong> \u2013 a zalicza si\u0119 do nich m.in. odsetki od kontrahent\u00f3w od nieterminowych sp\u0142at, odsetki bankowe czy te\u017c przychody z tytu\u0142u zbycia odp\u0142atnego \u015brodk\u00f3w trwa\u0142ych lub sk\u0142adnik\u00f3w wyposa\u017cenia, a tak\u017ce subwencje i dotacje.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-rvxguI","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-PMB4VL","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Obowi\u0105zek wystawiania i ksi\u0119gowania faktur sprzeda\u017cy to natomiast zaledwie u\u0142amek prowadzenia ksi\u0119gowo\u015bci, odr\u0119bn\u0105 kwesti\u0105 s\u0105 faktury zakupu, czyli dokumentowanie koszt\u00f3w uzyskania przychodu.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Obowi\u0105zek wystawiania i ksi\u0119gowania faktur sprzeda\u017cy to natomiast zaledwie u\u0142amek prowadzenia ksi\u0119gowo\u015bci, odr\u0119bn\u0105 kwesti\u0105 s\u0105 faktury zakupu, czyli dokumentowanie koszt\u00f3w uzyskania przychodu.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-I5Rs6e","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Prowadz\u0105c dzia\u0142alno\u015b\u0107, ponosisz r\u00f3\u017cne koszty. Rol\u0105 Twojego ksi\u0119gowego b\u0105d\u017a Twoj\u0105, je\u015bli zdecydujesz si\u0119 samodzielnie prowadzi\u0107 ksi\u0119gowo\u015b\u0107, jest okre\u015bli\u0107,<strong> kt\u00f3re z nich stanowi\u0105 wydatek poniesiony w celu osi\u0105gni\u0119cia przychodu lub ochrony i zachowania \u017ar\u00f3d\u0142a przychodu<\/strong>. Zaliczenie w poczet KUP wydatku niezwi\u0105zanego z dzia\u0142alno\u015bci\u0105 (lub o s\u0142abym zwi\u0105zku) mo\u017ce narazi\u0107 Ci\u0119 na kontrol\u0119 fiskusa (to wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 uregulowania zaleg\u0142o\u015bci podatkowych, a tak\u017ce odpowiedzialno\u015bci\u0105 karn\u0105 skarbow\u0105). <\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Prowadz\u0105c dzia\u0142alno\u015b\u0107, ponosisz r\u00f3\u017cne koszty. Rol\u0105 Twojego ksi\u0119gowego b\u0105d\u017a Twoj\u0105, je\u015bli zdecydujesz si\u0119 samodzielnie prowadzi\u0107 ksi\u0119gowo\u015b\u0107, jest okre\u015bli\u0107,<strong> kt\u00f3re z nich stanowi\u0105 wydatek poniesiony w celu osi\u0105gni\u0119cia przychodu lub ochrony i zachowania \u017ar\u00f3d\u0142a przychodu<\/strong>. Zaliczenie w poczet KUP wydatku niezwi\u0105zanego z dzia\u0142alno\u015bci\u0105 (lub o s\u0142abym zwi\u0105zku) mo\u017ce narazi\u0107 Ci\u0119 na kontrol\u0119 fiskusa (to wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 uregulowania zaleg\u0142o\u015bci podatkowych, a tak\u017ce odpowiedzialno\u015bci\u0105 karn\u0105 skarbow\u0105). <\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-yXizJt","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Podobnie jak w przypadku faktur sprzeda\u017cy, istotna jest <strong>data<\/strong> <strong>ksi\u0119gowania faktur zakupu. Stosujesz w tym celu jedn\u0105 z dw\u00f3ch metod<\/strong>. <\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Podobnie jak w przypadku faktur sprzeda\u017cy, istotna jest <strong>data<\/strong> <strong>ksi\u0119gowania faktur zakupu. Stosujesz w tym celu jedn\u0105 z dw\u00f3ch metod<\/strong>. <\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg enable-background='new 0 0 29.107 29.107' version='1.1' viewBox='0 0 29.107 29.107' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555 C29.106,6.562,22.55,0,14.554,0z'\/><\/svg>","value":"disc"},{"customIcon":"<svg enable-background='new 0 0 341.333 341.333' version='1.1' viewBox='0 0 341.33 341.33' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m170.67 0c-94.257 0-170.67 76.41-170.67 170.67s76.41 170.67 170.67 170.67 170.67-76.41 170.67-170.67-76.411-170.67-170.67-170.67zm0 298.67c-70.692 0-128-57.308-128-128s57.308-128 128-128 128 57.308 128 128-57.308 128-128 128z'\/><\/svg>","value":"circle"},{"customIcon":"<svg enable-background='new 0 0 60 60' version='1.1' viewBox='0 0 60 60' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><rect width='60' height='60'\/><\/svg>","value":"square"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"orderListStyle","css":"list-style-type","defaults":{"desktop":"decimal"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":true},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg id='Capa_1' enable-background='new 0 0 512 512' viewBox='0 0 512 512' xmlns='http:\/\/www.w3.org\/2000\/svg'><g id='_x31__1_'><path d='m376 512v-512h-99.902l-3.56 9.932c-9.419 26.294-27.202 49.746-52.837 69.697-26.528 20.684-51.211 34.849-73.359 42.1l-10.342 3.383v114.771l19.702-6.519c36.387-12.012 69.448-29.268 98.672-51.445v330.081z'\/><\/g><\/svg>","value":"decimal"},{"customIcon":"\u2160","value":"upper-roman"},{"customIcon":"\u2170","value":"lower-roman"}]}}]},"listIcon":{"target":"li:before","includeDotSuffix":false,"responsive":true,"hover":true,"hoverTarget":"{{class}} li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"23542a38-0f97-4503-a07a-14c1bc019d0b"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-22vB9w","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-DLXLXh","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Metoda memoria\u0142owa<\/strong>. Koszty uzyskania przychodu dzielisz na po\u015brednio i bezpo\u015brednio zwi\u0105zane z dzia\u0142alno\u015bci\u0105 firmy. Faktury kosztowe bezpo\u015brednie ksi\u0119gujesz w tym momencie, w kt\u00f3rym osi\u0105gasz odpowiadaj\u0105ce im przychody, a koszty po\u015brednie z dniem wystawienia faktury sprzeda\u017cy, kt\u00f3r\u0105 otrzymujesz. <\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Metoda memoria\u0142owa<\/strong>. Koszty uzyskania przychodu dzielisz na po\u015brednio i bezpo\u015brednio zwi\u0105zane z dzia\u0142alno\u015bci\u0105 firmy. Faktury kosztowe bezpo\u015brednie ksi\u0119gujesz w tym momencie, w kt\u00f3rym osi\u0105gasz odpowiadaj\u0105ce im przychody, a koszty po\u015brednie z dniem wystawienia faktury sprzeda\u017cy, kt\u00f3r\u0105 otrzymujesz. <\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-hXq5mN","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Metoda kasowa<\/strong>. Jest to prostszy spos\u00f3b, poniewa\u017c data ksi\u0119gowania faktury zakupu odpowiada dacie jej wystawienia. Nie dzielisz koszt\u00f3w na bezpo\u015brednie i po\u015brednie. Nie ma znaczenia, kt\u00f3rego okresu dotycz\u0105 i kiedy faktycznie mia\u0142y wp\u0142yw na uzyskanie przychodu, liczy si\u0119 data wystawienia faktury.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Metoda kasowa<\/strong>. Jest to prostszy spos\u00f3b, poniewa\u017c data ksi\u0119gowania faktury zakupu odpowiada dacie jej wystawienia. Nie dzielisz koszt\u00f3w na bezpo\u015brednie i po\u015brednie. Nie ma znaczenia, kt\u00f3rego okresu dotycz\u0105 i kiedy faktycznie mia\u0142y wp\u0142yw na uzyskanie przychodu, liczy si\u0119 data wystawienia faktury.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-e5b4b3\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-ufart6","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Natomiast zgodnie z ustaw\u0105 o VAT obowi\u0105zek podatkowy \u2013 wed\u0142ug og\u00f3lnej zasady \u2013 powstaje w dniu dokonania dostawy towar\u00f3w (lub wykonania us\u0142ug) b\u0105d\u017a dokonania zap\u0142aty, w zale\u017cno\u015bci od tego, co by\u0142o pierwsze.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Natomiast zgodnie z ustaw\u0105 o VAT obowi\u0105zek podatkowy \u2013 wed\u0142ug og\u00f3lnej zasady \u2013 powstaje w dniu dokonania dostawy towar\u00f3w (lub wykonania us\u0142ug) b\u0105d\u017a dokonania zap\u0142aty, w zale\u017cno\u015bci od tego, co by\u0142o pierwsze.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-iF7xAm","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Faktury zakupu ksi\u0119gujesz w r\u00f3\u017cnych kolumnach, w zale\u017cno\u015bci od ich typu \u2013 s\u0105 to:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Faktury zakupu ksi\u0119gujesz w r\u00f3\u017cnych kolumnach, w zale\u017cno\u015bci od ich typu \u2013 s\u0105 to:<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg enable-background='new 0 0 29.107 29.107' version='1.1' viewBox='0 0 29.107 29.107' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555 C29.106,6.562,22.55,0,14.554,0z'\/><\/svg>","value":"disc"},{"customIcon":"<svg enable-background='new 0 0 341.333 341.333' version='1.1' viewBox='0 0 341.33 341.33' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m170.67 0c-94.257 0-170.67 76.41-170.67 170.67s76.41 170.67 170.67 170.67 170.67-76.41 170.67-170.67-76.411-170.67-170.67-170.67zm0 298.67c-70.692 0-128-57.308-128-128s57.308-128 128-128 128 57.308 128 128-57.308 128-128 128z'\/><\/svg>","value":"circle"},{"customIcon":"<svg enable-background='new 0 0 60 60' version='1.1' viewBox='0 0 60 60' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><rect width='60' height='60'\/><\/svg>","value":"square"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"orderListStyle","css":"list-style-type","defaults":{"desktop":"decimal"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":true},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg id='Capa_1' enable-background='new 0 0 512 512' viewBox='0 0 512 512' xmlns='http:\/\/www.w3.org\/2000\/svg'><g id='_x31__1_'><path d='m376 512v-512h-99.902l-3.56 9.932c-9.419 26.294-27.202 49.746-52.837 69.697-26.528 20.684-51.211 34.849-73.359 42.1l-10.342 3.383v114.771l19.702-6.519c36.387-12.012 69.448-29.268 98.672-51.445v330.081z'\/><\/g><\/svg>","value":"decimal"},{"customIcon":"\u2160","value":"upper-roman"},{"customIcon":"\u2170","value":"lower-roman"}]}}]},"listIcon":{"target":"li:before","includeDotSuffix":false,"responsive":true,"hover":true,"hoverTarget":"{{class}} li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"a6a0af62-77eb-4262-a6ad-f8a7e70c0f77"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-hEEHNW","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-2aNZkE","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">kolumna 10: zakup materia\u0142\u00f3w i towar\u00f3w handlowych, <\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">kolumna 10: zakup materia\u0142\u00f3w i towar\u00f3w handlowych, <\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-V4fNuk","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">kolumna 11: koszty uboczne zakupu,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">kolumna 11: koszty uboczne zakupu,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-8THku0","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">kolumna 12: wynagrodzenia,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">kolumna 12: wynagrodzenia,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-gmecb4","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">kolumna 13: pozosta\u0142e wydatki, <\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">kolumna 13: pozosta\u0142e wydatki, <\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-jGuBjj","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">kolumna 16: koszty dzia\u0142alno\u015bci badawczo-rozwojowej.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">kolumna 16: koszty dzia\u0142alno\u015bci badawczo-rozwojowej.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-c78ac6\">\n\n\n\n\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-oNLc1J","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu z poprzedniego roku?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu z poprzedniego roku?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-pF8ArG","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Data zaksi\u0119gowania faktury zakupu zale\u017cy od tego, z jakiej metody ewidencjonowania koszt\u00f3w korzysta przedsi\u0119biorca. Jak wspomnieli\u015bmy, w<strong> <\/strong>przypadku<strong> <\/strong>metody<strong> kasowej czy w obr\u0119bie koszt\u00f3w po\u015brednich przy metodzie memoria\u0142owej za<\/strong> <strong>dzie\u0144 poniesienia kosztu uwa\u017ca si\u0119 dzie\u0144 wystawienia faktury<\/strong>, rachunku<strong> <\/strong>(innego dowodu ksi\u0119gowego, kt\u00f3ry te\u017c stanowi podstaw\u0119 do uj\u0119cia kosztu w KPiR). Ta druga metoda ma jednak szczeg\u00f3lne zastosowanie na prze\u0142omie roku, gdy\u017c w\u00f3wczas koszty po\u015brednie czasem trzeba podzieli\u0107 na okresy, kt\u00f3rych dotycz\u0105.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Data zaksi\u0119gowania faktury zakupu zale\u017cy od tego, z jakiej metody ewidencjonowania koszt\u00f3w korzysta przedsi\u0119biorca. Jak wspomnieli\u015bmy, w<strong> <\/strong>przypadku<strong> <\/strong>metody<strong> kasowej czy w obr\u0119bie koszt\u00f3w po\u015brednich przy metodzie memoria\u0142owej za<\/strong> <strong>dzie\u0144 poniesienia kosztu uwa\u017ca si\u0119 dzie\u0144 wystawienia faktury<\/strong>, rachunku<strong> <\/strong>(innego dowodu ksi\u0119gowego, kt\u00f3ry te\u017c stanowi podstaw\u0119 do uj\u0119cia kosztu w KPiR). Ta druga metoda ma jednak szczeg\u00f3lne zastosowanie na prze\u0142omie roku, gdy\u017c w\u00f3wczas koszty po\u015brednie czasem trzeba podzieli\u0107 na okresy, kt\u00f3rych dotycz\u0105.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-lHnU6i","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Je\u015bli otrzymujesz faktur\u0119 kosztow\u0105, kt\u00f3ra obejmuje d\u0142u\u017cszy okres, a w tym dwa lata podatkowe, czyli np. uwzgl\u0119dnia op\u0142at\u0119<strong> za grudzie\u0144 i op\u0142at\u0119 za stycze\u0144, dzielisz je proporcjonalnie i ksi\u0119gujesz w dw\u00f3ch okresach <\/strong>\u2013 a to nazywa si\u0119 fachowo rozliczeniem mi\u0119dzyokresowym.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Je\u015bli otrzymujesz faktur\u0119 kosztow\u0105, kt\u00f3ra obejmuje d\u0142u\u017cszy okres, a w tym dwa lata podatkowe, czyli np. uwzgl\u0119dnia op\u0142at\u0119<strong> za grudzie\u0144 i op\u0142at\u0119 za stycze\u0144, dzielisz je proporcjonalnie i ksi\u0119gujesz w dw\u00f3ch okresach <\/strong>\u2013 a to nazywa si\u0119 fachowo rozliczeniem mi\u0119dzyokresowym.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wCnQGr","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Zagubiona faktura zakupu \u2013 jak ksi\u0119gowa\u0107?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Zagubiona faktura zakupu \u2013 jak ksi\u0119gowa\u0107?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-gd1uEA","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Czasem zdarza si\u0119 te\u017c tak, \u017ce nie zaksi\u0119gujesz faktury kosztowej mimo jej posiadania. Mo\u017cesz tak\u0105 <strong>zapomnian\u0105 faktur\u0119 rozliczy\u0107 i odzyska\u0107 z niej podatek VAT w jednym z dw\u00f3ch lub trzech kolejnych okres\u00f3w <\/strong>rozliczeniowych (dw\u00f3ch, je\u017celi rozliczasz si\u0119 kwartalnie, trzech \u2013 je\u015bli miesi\u0119cznie). Nie mo\u017cesz natomiast dokona\u0107 rozliczenia wcze\u015bniej ni\u017c w okresie, w kt\u00f3rym otrzymasz faktur\u0119\/dokument celny. Po up\u0142ywie wspomnianych okres\u00f3w rozliczeniowych, ale w ci\u0105gu nast\u0119pnych 5 lat, jest to mo\u017cliwe ju\u017c tylko w formie korekty (czyli wi\u0105\u017ce si\u0119 z korekt\u0105 JPK_V7).<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Czasem zdarza si\u0119 te\u017c tak, \u017ce nie zaksi\u0119gujesz faktury kosztowej mimo jej posiadania. Mo\u017cesz tak\u0105 <strong>zapomnian\u0105 faktur\u0119 rozliczy\u0107 i odzyska\u0107 z niej podatek VAT w jednym z dw\u00f3ch lub trzech kolejnych okres\u00f3w <\/strong>rozliczeniowych (dw\u00f3ch, je\u017celi rozliczasz si\u0119 kwartalnie, trzech \u2013 je\u015bli miesi\u0119cznie). Nie mo\u017cesz natomiast dokona\u0107 rozliczenia wcze\u015bniej ni\u017c w okresie, w kt\u00f3rym otrzymasz faktur\u0119\/dokument celny. Po up\u0142ywie wspomnianych okres\u00f3w rozliczeniowych, ale w ci\u0105gu nast\u0119pnych 5 lat, jest to mo\u017cliwe ju\u017c tylko w formie korekty (czyli wi\u0105\u017ce si\u0119 z korekt\u0105 JPK_V7).<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-s4veat","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Je\u017celi znajdziesz zagubion\u0105 faktur\u0119 po zamkni\u0119ciu okresu rozliczeniowego, mo\u017cesz j\u0105 wi\u0119c zaksi\u0119gowa\u0107 w kolejnym miesi\u0105cu, w bie\u017c\u0105cym roku podatkowym. Zwykle wtedy okre\u015bla si\u0119 dat\u0119 jej ksi\u0119gowania na pierwszy dzie\u0144 miesi\u0105ca (dla przejrzysto\u015bci).<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Je\u017celi znajdziesz zagubion\u0105 faktur\u0119 po zamkni\u0119ciu okresu rozliczeniowego, mo\u017cesz j\u0105 wi\u0119c zaksi\u0119gowa\u0107 w kolejnym miesi\u0105cu, w bie\u017c\u0105cym roku podatkowym. Zwykle wtedy okre\u015bla si\u0119 dat\u0119 jej ksi\u0119gowania na pierwszy dzie\u0144 miesi\u0105ca (dla przejrzysto\u015bci).<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-fcmXji","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu z UE?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 zakupu z UE?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Z4xZ6x","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Faktur\u0119 kosztow\u0105 za zakup towaru od kontrahenta prowadz\u0105cego dzia\u0142alno\u015b\u0107 w UE \u2013 gdy towar zostaje przetransportowany <strong>z jednego kraju do drugiego \u2013 rozliczasz jako wewn\u0105trzwsp\u00f3lnotowe nabycie towaru (WNT)<\/strong>.<strong> <\/strong>Wyj\u0105tkiem s\u0105 zwolnieni z odprowadzania podatku VAT, je\u015bli nie przekrocz\u0105 w ci\u0105gu roku limitu warto\u015bci tych transakcji, wynosz\u0105cego 50 000 PLN \u2013 w\u00f3wczas mog\u0105 rozliczy\u0107 tak\u0105 transakcj\u0119 jak t\u0119 krajow\u0105. W przypadku brania udzia\u0142u w transakcjach WNT przedsi\u0119biorca zostaje ju\u017c zobowi\u0105zany do rejestracji do VAT-UE. W ramach rozliczenia faktury zakupu z WNT zwykle nale\u017cy podj\u0105\u0107 kilka krok\u00f3w, w tym:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Faktur\u0119 kosztow\u0105 za zakup towaru od kontrahenta prowadz\u0105cego dzia\u0142alno\u015b\u0107 w UE \u2013 gdy towar zostaje przetransportowany <strong>z jednego kraju do drugiego \u2013 rozliczasz jako wewn\u0105trzwsp\u00f3lnotowe nabycie towaru (WNT)<\/strong>.<strong> <\/strong>Wyj\u0105tkiem s\u0105 zwolnieni z odprowadzania podatku VAT, je\u015bli nie przekrocz\u0105 w ci\u0105gu roku limitu warto\u015bci tych transakcji, wynosz\u0105cego 50 000 PLN \u2013 w\u00f3wczas mog\u0105 rozliczy\u0107 tak\u0105 transakcj\u0119 jak t\u0119 krajow\u0105. W przypadku brania udzia\u0142u w transakcjach WNT przedsi\u0119biorca zostaje ju\u017c zobowi\u0105zany do rejestracji do VAT-UE. W ramach rozliczenia faktury zakupu z WNT zwykle nale\u017cy podj\u0105\u0107 kilka krok\u00f3w, w tym:<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg enable-background='new 0 0 29.107 29.107' version='1.1' viewBox='0 0 29.107 29.107' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555 C29.106,6.562,22.55,0,14.554,0z'\/><\/svg>","value":"disc"},{"customIcon":"<svg enable-background='new 0 0 341.333 341.333' version='1.1' viewBox='0 0 341.33 341.33' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m170.67 0c-94.257 0-170.67 76.41-170.67 170.67s76.41 170.67 170.67 170.67 170.67-76.41 170.67-170.67-76.411-170.67-170.67-170.67zm0 298.67c-70.692 0-128-57.308-128-128s57.308-128 128-128 128 57.308 128 128-57.308 128-128 128z'\/><\/svg>","value":"circle"},{"customIcon":"<svg enable-background='new 0 0 60 60' version='1.1' viewBox='0 0 60 60' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><rect width='60' height='60'\/><\/svg>","value":"square"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"orderListStyle","css":"list-style-type","defaults":{"desktop":"decimal"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":true},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg id='Capa_1' enable-background='new 0 0 512 512' viewBox='0 0 512 512' xmlns='http:\/\/www.w3.org\/2000\/svg'><g id='_x31__1_'><path d='m376 512v-512h-99.902l-3.56 9.932c-9.419 26.294-27.202 49.746-52.837 69.697-26.528 20.684-51.211 34.849-73.359 42.1l-10.342 3.383v114.771l19.702-6.519c36.387-12.012 69.448-29.268 98.672-51.445v330.081z'\/><\/g><\/svg>","value":"decimal"},{"customIcon":"\u2160","value":"upper-roman"},{"customIcon":"\u2170","value":"lower-roman"}]}}]},"listIcon":{"target":"li:before","includeDotSuffix":false,"responsive":true,"hover":true,"hoverTarget":"{{class}} li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"6f2cd355-1fde-4e32-ae65-0377e57ee495"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-lhigRb","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-OArF8L","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">przeliczy\u0107 warto\u015b\u0107 z faktury na z\u0142ote, trzymaj\u0105c si\u0119 kursu \u015bredniego NBP, kt\u00f3ry zosta\u0142 wyznaczony na ostatni dzie\u0144 roboczy przed wystawieniem faktury, dalej dokument zaksi\u0119gowa\u0107 w KPiR,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">przeliczy\u0107 warto\u015b\u0107 z faktury na z\u0142ote, trzymaj\u0105c si\u0119 kursu \u015bredniego NBP, kt\u00f3ry zosta\u0142 wyznaczony na ostatni dzie\u0144 roboczy przed wystawieniem faktury, dalej dokument zaksi\u0119gowa\u0107 w KPiR,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-VmsNF1","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">transakcj\u0119 opodatkowa\u0107 odpowiedni\u0105 krajow\u0105 stawk\u0105 VAT oraz wykaza\u0107 j\u0105 w rejestrze VAT.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">transakcj\u0119 opodatkowa\u0107 odpowiedni\u0105 krajow\u0105 stawk\u0105 VAT oraz wykaza\u0107 j\u0105 w rejestrze VAT.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-173029\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-BEWJg9","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105 zakupu?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak zaksi\u0119gowa\u0107 faktur\u0119 koryguj\u0105c\u0105 zakupu?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-Zz0sQR","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Wyr\u00f3\u017cniamy dwa rodzaje faktur koryguj\u0105cych: \u201ein minus\u201d \u2013 zmniejszaj\u0105ce podstaw\u0119 opodatkowania (np. po zwrocie produktu) i \u201ein plus\u201d \u2013 zwi\u0119kszaj\u0105ce j\u0105, co najcz\u0119\u015bciej wynika z b\u0142\u0119du w cenie, kwocie podatku b\u0105d\u017a liczbie produkt\u00f3w. Je\u015bli chodzi o KPiR, czyli ksi\u0119gowanie na gruncie PIT, obowi\u0105zuje jedna zasada.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wyr\u00f3\u017cniamy dwa rodzaje faktur koryguj\u0105cych: \u201ein minus\u201d \u2013 zmniejszaj\u0105ce podstaw\u0119 opodatkowania (np. po zwrocie produktu) i \u201ein plus\u201d \u2013 zwi\u0119kszaj\u0105ce j\u0105, co najcz\u0119\u015bciej wynika z b\u0142\u0119du w cenie, kwocie podatku b\u0105d\u017a liczbie produkt\u00f3w. Je\u015bli chodzi o KPiR, czyli ksi\u0119gowanie na gruncie PIT, obowi\u0105zuje jedna zasada.<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg enable-background='new 0 0 29.107 29.107' version='1.1' viewBox='0 0 29.107 29.107' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555 C29.106,6.562,22.55,0,14.554,0z'\/><\/svg>","value":"disc"},{"customIcon":"<svg enable-background='new 0 0 341.333 341.333' version='1.1' viewBox='0 0 341.33 341.33' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m170.67 0c-94.257 0-170.67 76.41-170.67 170.67s76.41 170.67 170.67 170.67 170.67-76.41 170.67-170.67-76.411-170.67-170.67-170.67zm0 298.67c-70.692 0-128-57.308-128-128s57.308-128 128-128 128 57.308 128 128-57.308 128-128 128z'\/><\/svg>","value":"circle"},{"customIcon":"<svg enable-background='new 0 0 60 60' version='1.1' viewBox='0 0 60 60' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><rect width='60' height='60'\/><\/svg>","value":"square"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"orderListStyle","css":"list-style-type","defaults":{"desktop":"decimal"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":true},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg id='Capa_1' enable-background='new 0 0 512 512' viewBox='0 0 512 512' xmlns='http:\/\/www.w3.org\/2000\/svg'><g id='_x31__1_'><path d='m376 512v-512h-99.902l-3.56 9.932c-9.419 26.294-27.202 49.746-52.837 69.697-26.528 20.684-51.211 34.849-73.359 42.1l-10.342 3.383v114.771l19.702-6.519c36.387-12.012 69.448-29.268 98.672-51.445v330.081z'\/><\/g><\/svg>","value":"decimal"},{"customIcon":"\u2160","value":"upper-roman"},{"customIcon":"\u2170","value":"lower-roman"}]}}]},"listIcon":{"target":"li:before","includeDotSuffix":false,"responsive":true,"hover":true,"hoverTarget":"{{class}} li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"66a46e88-3a13-45a4-bc83-a27f9a80c2ac"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-vLLFhQ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-RxssCt","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">Je\u017celi przyczyn\u0105 korekty <strong>jest<\/strong> <strong>b\u0142\u0105d, pomy\u0142ka po stronie wystawiaj\u0105cego, ksi\u0119gujesz faktur\u0119 koryguj\u0105ca w dacie faktury pierwotnej<\/strong>.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Je\u017celi przyczyn\u0105 korekty <strong>jest<\/strong> <strong>b\u0142\u0105d, pomy\u0142ka po stronie wystawiaj\u0105cego, ksi\u0119gujesz faktur\u0119 koryguj\u0105ca w dacie faktury pierwotnej<\/strong>.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-8mv0p4","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">Je\u017celi natomiast mia\u0142o miejsce jakie\u015b zdarzenie gospodarcze, kt\u00f3re<strong> wp\u0142yn\u0119\u0142o na warto\u015b\u0107 opodatkowania, ksi\u0119gujesz w dacie wystawienia faktury koryguj\u0105cej<\/strong>. <\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">Je\u017celi natomiast mia\u0142o miejsce jakie\u015b zdarzenie gospodarcze, kt\u00f3re<strong> wp\u0142yn\u0119\u0142o na warto\u015b\u0107 opodatkowania, ksi\u0119gujesz w dacie wystawienia faktury koryguj\u0105cej<\/strong>. <\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-e9fa91\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-LhMCPw","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Nieco inne regu\u0142y obowi\u0105zuj\u0105 na gruncie VAT. W przypadku faktury koryguj\u0105cej \u201ein minus\u201d, czyli gdy na korekcie warto\u015b\u0107 podatku jest ni\u017csza ni\u017c na pierwotnej fakturze, obni\u017cenia podstawy opodatkowania dokonuje si\u0119 za okres rozliczeniowy, w kt\u00f3rym ta korekta zosta\u0142a wykonana, ale dodatkow\u0105 formalno\u015bci\u0105 jest posiadanie dokumentacji potwierdzaj\u0105cej warunki korekty, a wi\u0119c ta kwestia musi zosta\u0107 uzgodniona pomi\u0119dzy stronami. <\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Nieco inne regu\u0142y obowi\u0105zuj\u0105 na gruncie VAT. W przypadku faktury koryguj\u0105cej \u201ein minus\u201d, czyli gdy na korekcie warto\u015b\u0107 podatku jest ni\u017csza ni\u017c na pierwotnej fakturze, obni\u017cenia podstawy opodatkowania dokonuje si\u0119 za okres rozliczeniowy, w kt\u00f3rym ta korekta zosta\u0142a wykonana, ale dodatkow\u0105 formalno\u015bci\u0105 jest posiadanie dokumentacji potwierdzaj\u0105cej warunki korekty, a wi\u0119c ta kwestia musi zosta\u0107 uzgodniona pomi\u0119dzy stronami. <\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-fQJ2Ss","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Samodzielne prowadzenie ksi\u0119gowo\u015bci da si\u0119 opanowa\u0107, ale nie jest to \u0142atwe zadanie, wymaga rzetelno\u015bci, dok\u0142adnej znajomo\u015bci przepis\u00f3w, po\u015bwi\u0119cenia i czasu, i nerw\u00f3w. Ka\u017cda pomy\u0142ka mo\u017ce wywo\u0142a\u0107 problemy, za kt\u00f3re to Ty odpowiesz. Wyj\u015bcie? Pomy\u015bl o us\u0142ugach ksi\u0119gowych online, najlepiej z elementami sta\u0142ej obs\u0142ugi prawnej.<strong> <\/strong>Powierz swoj\u0105 ksi\u0119gowo\u015b\u0107 specjalistom, a zyskasz czas, spok\u00f3j i bezpiecze\u0144stwo.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Samodzielne prowadzenie ksi\u0119gowo\u015bci da si\u0119 opanowa\u0107, ale nie jest to \u0142atwe zadanie, wymaga rzetelno\u015bci, dok\u0142adnej znajomo\u015bci przepis\u00f3w, po\u015bwi\u0119cenia i czasu, i nerw\u00f3w. Ka\u017cda pomy\u0142ka mo\u017ce wywo\u0142a\u0107 problemy, za kt\u00f3re to Ty odpowiesz. Wyj\u015bcie? Pomy\u015bl o us\u0142ugach ksi\u0119gowych online, najlepiej z elementami sta\u0142ej obs\u0142ugi prawnej.<strong> <\/strong>Powierz swoj\u0105 ksi\u0119gowo\u015b\u0107 specjalistom, a zyskasz czas, spok\u00f3j i bezpiecze\u0144stwo.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-tH2P40","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o ksi\u0119gowanie faktur sprzeda\u017cy i zakupu<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o ksi\u0119gowanie faktur sprzeda\u017cy i zakupu<\/h2>\n"]},{"blockName":"core\/list","attrs":{"ordered":true,"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg enable-background='new 0 0 29.107 29.107' version='1.1' viewBox='0 0 29.107 29.107' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555 C29.106,6.562,22.55,0,14.554,0z'\/><\/svg>","value":"disc"},{"customIcon":"<svg enable-background='new 0 0 341.333 341.333' version='1.1' viewBox='0 0 341.33 341.33' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m170.67 0c-94.257 0-170.67 76.41-170.67 170.67s76.41 170.67 170.67 170.67 170.67-76.41 170.67-170.67-76.411-170.67-170.67-170.67zm0 298.67c-70.692 0-128-57.308-128-128s57.308-128 128-128 128 57.308 128 128-57.308 128-128 128z'\/><\/svg>","value":"circle"},{"customIcon":"<svg enable-background='new 0 0 60 60' version='1.1' viewBox='0 0 60 60' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><rect width='60' height='60'\/><\/svg>","value":"square"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"orderListStyle","css":"list-style-type","defaults":{"desktop":"decimal"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":true},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg id='Capa_1' enable-background='new 0 0 512 512' viewBox='0 0 512 512' xmlns='http:\/\/www.w3.org\/2000\/svg'><g id='_x31__1_'><path d='m376 512v-512h-99.902l-3.56 9.932c-9.419 26.294-27.202 49.746-52.837 69.697-26.528 20.684-51.211 34.849-73.359 42.1l-10.342 3.383v114.771l19.702-6.519c36.387-12.012 69.448-29.268 98.672-51.445v330.081z'\/><\/g><\/svg>","value":"decimal"},{"customIcon":"\u2160","value":"upper-roman"},{"customIcon":"\u2170","value":"lower-roman"}]}}]},"listIcon":{"target":"li:before","includeDotSuffix":false,"responsive":true,"hover":true,"hoverTarget":"{{class}} li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"b8fb23db-686e-431f-86d4-f81e93a87bd1"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-FKh65s","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-en6Hg3","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Czy mo\u017cna wystawi\u0107 faktur\u0119 przed dokonaniem dostawy towaru lub wykonaniem us\u0142ugi?<\/strong><\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Czy mo\u017cna wystawi\u0107 faktur\u0119 przed dokonaniem dostawy towaru lub wykonaniem us\u0142ugi?<\/strong><\/li>\n"]}],"innerHTML":"<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-131dfc\"><\/ol>","innerContent":["\n<ol class=\" wp-block-list eplus-wrapper\">",null,"<\/ol>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-lAeRoo","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Tak \u2013 dopuszcza si\u0119 wystawienie faktury do 60 dni przed dniem dokonania dostawy towaru lub wykonania us\u0142ugi, natomiast trzeba mie\u0107 na uwadze, \u017ce w cz\u0119\u015bci sytuacji skutkuje to powstaniem wcze\u015bniejszego obowi\u0105zku podatkowego.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Tak \u2013 dopuszcza si\u0119 wystawienie faktury do 60 dni przed dniem dokonania dostawy towaru lub wykonania us\u0142ugi, natomiast trzeba mie\u0107 na uwadze, \u017ce w cz\u0119\u015bci sytuacji skutkuje to powstaniem wcze\u015bniejszego obowi\u0105zku podatkowego.<\/p>\n"]},{"blockName":"core\/list","attrs":{"ordered":true,"start":2,"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg enable-background='new 0 0 29.107 29.107' version='1.1' viewBox='0 0 29.107 29.107' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555 C29.106,6.562,22.55,0,14.554,0z'\/><\/svg>","value":"disc"},{"customIcon":"<svg enable-background='new 0 0 341.333 341.333' version='1.1' viewBox='0 0 341.33 341.33' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m170.67 0c-94.257 0-170.67 76.41-170.67 170.67s76.41 170.67 170.67 170.67 170.67-76.41 170.67-170.67-76.411-170.67-170.67-170.67zm0 298.67c-70.692 0-128-57.308-128-128s57.308-128 128-128 128 57.308 128 128-57.308 128-128 128z'\/><\/svg>","value":"circle"},{"customIcon":"<svg enable-background='new 0 0 60 60' version='1.1' viewBox='0 0 60 60' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><rect width='60' height='60'\/><\/svg>","value":"square"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"orderListStyle","css":"list-style-type","defaults":{"desktop":"decimal"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":true},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg id='Capa_1' enable-background='new 0 0 512 512' viewBox='0 0 512 512' xmlns='http:\/\/www.w3.org\/2000\/svg'><g id='_x31__1_'><path d='m376 512v-512h-99.902l-3.56 9.932c-9.419 26.294-27.202 49.746-52.837 69.697-26.528 20.684-51.211 34.849-73.359 42.1l-10.342 3.383v114.771l19.702-6.519c36.387-12.012 69.448-29.268 98.672-51.445v330.081z'\/><\/g><\/svg>","value":"decimal"},{"customIcon":"\u2160","value":"upper-roman"},{"customIcon":"\u2170","value":"lower-roman"}]}}]},"listIcon":{"target":"li:before","includeDotSuffix":false,"responsive":true,"hover":true,"hoverTarget":"{{class}} li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"0345a8da-5783-414e-89d9-d8359eb40a2b"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-EwKLmL","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-uvpULo","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Z jak\u0105 dat\u0105 ksi\u0119gowa\u0107 faktury zakupu?<\/strong><\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Z jak\u0105 dat\u0105 ksi\u0119gowa\u0107 faktury zakupu?<\/strong><\/li>\n"]}],"innerHTML":"<ol start=\"2\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-e3808d\"><\/ol>","innerContent":["\n<ol start=\"2\" class=\" wp-block-list eplus-wrapper\">",null,"<\/ol>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-7uQUmD","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">To zale\u017cy od przyj\u0119tej metody. Stosuj\u0105c metod\u0119 kasow\u0105, faktury kosztowe ksi\u0119guje si\u0119 w dacie poniesienia kosztu, dacie wystawienia faktury. Metoda memoria\u0142owa zak\u0142ada podzia\u0142 koszt\u00f3w na po\u015brednie i bezpo\u015brednie. Pierwsze ujmujesz w dacie poniesienia kosztu, bezpo\u015brednie ksi\u0119gujesz w czasie powstania przychodu, kt\u00f3ry im odpowiada.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">To zale\u017cy od przyj\u0119tej metody. Stosuj\u0105c metod\u0119 kasow\u0105, faktury kosztowe ksi\u0119guje si\u0119 w dacie poniesienia kosztu, dacie wystawienia faktury. Metoda memoria\u0142owa zak\u0142ada podzia\u0142 koszt\u00f3w na po\u015brednie i bezpo\u015brednie. Pierwsze ujmujesz w dacie poniesienia kosztu, bezpo\u015brednie ksi\u0119gujesz w czasie powstania przychodu, kt\u00f3ry im odpowiada.<\/p>\n"]},{"blockName":"core\/list","attrs":{"ordered":true,"start":3,"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items Spacing","control":"Range","attribute":"itemsSpacing","css":"grid-gap","props":{"max":100,"min":0,"supportedUnits":["px"]},"show_if":{"className":["ep-custom-list"]}}]},"listStyle":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"IconClassToggle","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"unorderListStyle","css":"list-style-type","defaults":{"desktop":"disc"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":false},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg enable-background='new 0 0 29.107 29.107' version='1.1' viewBox='0 0 29.107 29.107' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='M14.554,0C6.561,0,0,6.562,0,14.552c0,7.996,6.561,14.555,14.554,14.555c7.996,0,14.553-6.559,14.553-14.555 C29.106,6.562,22.55,0,14.554,0z'\/><\/svg>","value":"disc"},{"customIcon":"<svg enable-background='new 0 0 341.333 341.333' version='1.1' viewBox='0 0 341.33 341.33' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m170.67 0c-94.257 0-170.67 76.41-170.67 170.67s76.41 170.67 170.67 170.67 170.67-76.41 170.67-170.67-76.411-170.67-170.67-170.67zm0 298.67c-70.692 0-128-57.308-128-128s57.308-128 128-128 128 57.308 128 128-57.308 128-128 128z'\/><\/svg>","value":"circle"},{"customIcon":"<svg enable-background='new 0 0 60 60' version='1.1' viewBox='0 0 60 60' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><rect width='60' height='60'\/><\/svg>","value":"square"}]}},{"label":"Choose List Style","control":"ButtonGroup","attribute":"orderListStyle","css":"list-style-type","defaults":{"desktop":"decimal"},"condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-list"},{"field":"attributes.ordered","compare":"EQUAL","value":true},{"field":"attributes.className","compare":"NOT IN","value":"ep-custom-icon-list"}]},"props":{"layout":"stacked","options":[{"customIcon":"<svg enable-background='new 0 0 512 512' version='1.1' viewBox='0 0 512 512' xml:space='preserve' xmlns='http:\/\/www.w3.org\/2000\/svg'><path d='m256 0c-141.16 0-256 114.84-256 256s114.84 256 256 256 256-114.84 256-256-114.84-256-256-256zm0 448c-105.86 0-192-86.135-192-192 0-40.406 12.25-78.604 35.542-111.2l267.66 267.66c-32.594 23.292-70.792 35.542-111.2 35.542zm156.46-80.802-267.66-267.66c32.594-23.292 70.792-35.542 111.2-35.542 105.86 0 192 86.135 192 192 0 40.406-12.25 78.604-35.542 111.2z'\/><\/svg>","value":"none"},{"customIcon":"<svg id='Capa_1' enable-background='new 0 0 512 512' viewBox='0 0 512 512' xmlns='http:\/\/www.w3.org\/2000\/svg'><g id='_x31__1_'><path d='m376 512v-512h-99.902l-3.56 9.932c-9.419 26.294-27.202 49.746-52.837 69.697-26.528 20.684-51.211 34.849-73.359 42.1l-10.342 3.383v114.771l19.702-6.519c36.387-12.012 69.448-29.268 98.672-51.445v330.081z'\/><\/g><\/svg>","value":"decimal"},{"customIcon":"\u2160","value":"upper-roman"},{"customIcon":"\u2170","value":"lower-roman"}]}}]},"listIcon":{"target":"li:before","includeDotSuffix":false,"responsive":true,"hover":true,"hoverTarget":"{{class}} li:hover:before","options":[{"label":"Icon","control":"IconPicker","attribute":"icon","defaults":{"desktop":"eplusicon-check"},"css":"content","condition":{"relation":"AND","query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Background","control":"ColorPicker","attribute":"iconBackground","css":"background","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Color","control":"ColorPicker","attribute":"iconColor","css":"color","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Size","control":"Range","attribute":"iconSize","css":"font-size","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Radius","control":"Range","attribute":"iconRadius","css":"border-radius","condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}},{"label":"Padding","control":"Range","attribute":"iconPadding","css":"padding","props":{"supportedUnits":["px"],"max":100},"condition":{"query":[{"field":"attributes.className","compare":"IN","value":"ep-custom-icon-list"}]}}]},"savedStyling":"","clientId":"434c5d73-c5c6-49fd-ab9f-53da57b05013"},"columns":{"desktop":{"value":1,"important":false,"unit":""},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"itemsSpacing":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"unorderListStyle":{"desktop":"disc","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"orderListStyle":{"desktop":"decimal","tablet":"","tabletModified":false,"mobile":"","mobileModified":false,"hover":"","hoverModified":false},"icon":{"desktop":{"icon":"eplusicon-check"},"tablet":{"icon":""},"tabletModified":false,"mobile":{"icon":""},"mobileModified":false,"hover":{"icon":""},"hoverModified":false},"iconBackground":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconColor":{"desktop":{"color":""},"tablet":{"color":""},"tabletModified":false,"mobile":{"color":""},"mobileModified":false,"hover":{"color":""},"hoverModified":false},"iconSize":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconRadius":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"iconPadding":{"desktop":{"value":"","important":false,"unit":"%"},"tablet":{"value":"","important":false,"unit":"%"},"tabletModified":false,"mobile":{"value":"","important":false,"unit":"%"},"mobileModified":false,"hover":{"value":"","important":false,"unit":"%"},"hoverModified":false},"epAnimationGeneratedClass":"edplus_anim-GO05X6","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-BeaA8m","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Z jak\u0105 dat\u0105 ksi\u0119gowa\u0107 faktury sprzeda\u017cy?<\/strong><\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Z jak\u0105 dat\u0105 ksi\u0119gowa\u0107 faktury sprzeda\u017cy?<\/strong><\/li>\n"]}],"innerHTML":"<ol start=\"3\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-2116ed\"><\/ol>","innerContent":["\n<ol start=\"3\" class=\" wp-block-list eplus-wrapper\">",null,"<\/ol>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-PdPeHC","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Faktur\u0119 sprzeda\u017cy ksi\u0119guje si\u0119 w dacie sprzeda\u017cy czy dostawy towaru lub wykonania us\u0142ugi, w dacie wystawienia faktury b\u0105d\u017a dacie uregulowania nale\u017cno\u015bci w zale\u017cno\u015bci od tego, kt\u00f3re zdarzenie nast\u0105pi\u0142o wcze\u015bniej.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Faktur\u0119 sprzeda\u017cy ksi\u0119guje si\u0119 w dacie sprzeda\u017cy czy dostawy towaru lub wykonania us\u0142ugi, w dacie wystawienia faktury b\u0105d\u017a dacie uregulowania nale\u017cno\u015bci w zale\u017cno\u015bci od tego, kt\u00f3re zdarzenie nast\u0105pi\u0142o wcze\u015bniej.<\/p>\n"]}],"meta_data":{"featured_posts":""},"featured_image":{"url":"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/03\/jak-zaksiegowac-fakture-sprzedazy-a-jak-fakture-zakupu-1024x576.png"},"main_category":{"name":"Ksi\u0119gowo\u015b\u0107 w praktyce"},"prev_page":{"slug":"jak-korzystac-z-ksiegowosci-online-dla-jdg"},"next_page":{"slug":"nota-korygujaca-a-faktura-korygujaca-jakie-sa-roznice"},"_links":{"self":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts\/1312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/comments?post=1312"}],"version-history":[{"count":7,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts\/1312\/revisions"}],"predecessor-version":[{"id":3325,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/posts\/1312\/revisions\/3325"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/media\/1650"}],"wp:attachment":[{"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/media?parent=1312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/categories?post=1312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openprofit.pl\/index.php\/wp-json\/wp\/v2\/tags?post=1312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}