{"id":1671,"date":"2023-08-18T15:06:23","date_gmt":"2023-08-18T13:06:23","guid":{"rendered":"https:\/\/openprofit.pl\/?p=1671"},"modified":"2026-03-11T12:10:27","modified_gmt":"2026-03-11T11:10:27","slug":"najem-w-ramach-dzialalnosci-gospodarczej-przepisy-2023","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/najem-w-ramach-dzialalnosci-gospodarczej-przepisy-2023\/","title":{"rendered":"Najem w ramach dzia\u0142alno\u015bci gospodarczej \u2013 przepisy 2023"},"content":{"rendered":"\n<p class=\" eplus-wrapper\"><strong>Z racji du\u017cej popularno\u015bci osi\u0105gania dochod\u00f3w z najmu wiele os\u00f3b zastanawia si\u0119, jak wygl\u0105da opodatkowanie takich zysk\u00f3w. W ko\u0144cu osi\u0105gaj\u0105c przych\u00f3d z pozarolniczej dzia\u0142alno\u015bci gospodarczej, kt\u00f3ry jest wy\u017cszy ni\u017c po\u0142owa wynagrodzenia minimalnego, musisz rozliczy\u0107 si\u0119 z podatku dochodowego. Dodatkowo je\u015bli zajmujesz si\u0119 najmem w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej, musisz dope\u0142ni\u0107 tak\u017ce innych obowi\u0105zk\u00f3w przedsi\u0119biorcy. Jak wygl\u0105da rozliczenie najmu prywatnego, a jak najmu w ramach dzia\u0142alno\u015bci? Jakie zmiany zasz\u0142y w 2023 roku w podatku dochodowym dotycz\u0105cym najmu nieruchomo\u015bci mieszkalnych? Najem tylko z pozoru wygl\u0105da jak prosty biznes \u2013 warto jednak korzysta\u0107 &nbsp;z pomocy profesjonalnego <\/strong><a href=\"https:\/\/openprofit.pl\/\"><strong>biura rachunkowego<\/strong><\/a><strong>, kt\u00f3re przeprowadzi Ci\u0119 przez zawi\u0142o\u015bci podatkowe zwi\u0105zane z t\u0105 form\u0105 dzia\u0142alno\u015bci.<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Najem prywatny, a najem firmowy \u2013 r\u00f3\u017cnice<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Najem mieszka\u0144 to pot\u0119\u017cny rynek z ogromnymi mo\u017cliwo\u015bciami finansowymi. Obecnie dodatkowo ro\u015bnie w si\u0142\u0119 ze wzgl\u0119du na wysokie ceny dom\u00f3w i mieszka\u0144.<strong> <\/strong>Jak wygl\u0105da najem w praktyce?<strong> <\/strong>Mo\u017cemy wyr\u00f3\u017cni\u0107 dwa podstawowe modele najmu:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-da412d\">\n<li class=\" eplus-wrapper\"><strong>Najem prywatny<\/strong><\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">W przypadku najmu prywatnego nie musisz zak\u0142ada\u0107 dzia\u0142alno\u015bci gospodarczej, jednak nadal obowi\u0105zuje Ci\u0119 odprowadzanie podatku dochodowego. Obecnie w tym modelu mo\u017cliwe jest op\u0142acanie podatku tylko rycza\u0142tem od przychod\u00f3w ewidencjonowanych. Forma najmu prywatnego przeznaczona jest dla os\u00f3b, kt\u00f3re nie prowadz\u0105 dzia\u0142alno\u015bci gospodarczej zwi\u0105zanej z nieruchomo\u015bciami, nie zajmuj\u0105 si\u0119 najmem w spos\u00f3b ci\u0105g\u0142y i na szerok\u0105 skal\u0119. Mo\u017cemy wi\u0119c okre\u015bli\u0107, \u017ce najem prywatny przeznaczony jest dla os\u00f3b fizycznych, kt\u00f3re np. wynajmuj\u0105 jedno mieszkanie. Cho\u0107 przepisy nie reguluj\u0105, od jakiej liczby mieszka\u0144 konieczna jest rejestracja dzia\u0142alno\u015bci, to jednak pomocne mog\u0105 okaza\u0107 si\u0119 zapisy zawarte w Ustawie o podatku dochodowym. Znajdziemy tam bowiem informacje, \u017ce dzia\u0142alno\u015b\u0107 gospodarcza to dzia\u0142ania prowadzone we w\u0142asnym imieniu w spos\u00f3b ci\u0105g\u0142y i zorganizowany oraz prowadz\u0105ce do uzyskania sta\u0142ego przychodu.<\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-662937\">\n<li class=\" eplus-wrapper\"><strong>Najem firmowy<\/strong><\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Najem prywatny ko\u0144czy si\u0119 jednak tam, gdzie zaczynamy m\u00f3wi\u0107 o dzia\u0142alno\u015bci zarejestrowanej w Centralnej Ewidencji i Informacji o Dzia\u0142alno\u015bci Gospodarczej oraz o nieruchomo\u015bci wchodz\u0105cej w sk\u0142ad ewidencji \u015brodk\u00f3w trwa\u0142ych. Przedsi\u0119biorca w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej najmuje mieszkania lub domy i czyni to w spos\u00f3b ci\u0105g\u0142y i zorganizowany. Dodatkowo istniej\u0105 przes\u0142anki takie jak inwestowanie w kolejne nieruchomo\u015bci, czy oddawanie nieruchomo\u015bci w dzier\u017caw\u0119, kt\u00f3re \u015bwiadcz\u0105 o tym, \u017ce powinna zosta\u0107 zarejestrowana dzia\u0142alno\u015b\u0107 gospodarcza. W przeciwie\u0144stwie do najmu prywatnego rozliczenie takiej dzia\u0142alno\u015bci odbywa si\u0119 na zasadach og\u00f3lnych lub podatku liniowego.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Formy opodatkowania najmu \u2013 wynajem mieszkania na firm\u0119<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Wynajem nieruchomo\u015bci w ramach dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 odprowadzania podatku dochodowego w jednej z dw\u00f3ch wspomnianych wy\u017cej form:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-d0beaa\">\n<li class=\" eplus-wrapper\"><strong>Skala podatkowa (zasady og\u00f3lne)<\/strong><\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Skala podatkowa to podstawowa forma opodatkowania przychod\u00f3w. Mo\u017ce by\u0107 tak\u017ce u\u017cywana do rozliczania najmu jako dzia\u0142alno\u015bci gospodarczej. Ten model podatkowy ma kwot\u0119 woln\u0105 od podatku w wysoko\u015bci 30 tysi\u0119cy z\u0142otych, oraz dwa progi podatkowe &#8211; 12% do 120 tysi\u0119cy z\u0142otych rocznie, oraz 32% od 120 tysi\u0119cy z\u0142otych rocznie. Dodatkowo obowi\u0105zuje szereg ulg podatkowych, takich jak np. wsp\u00f3lne rozliczenie z ma\u0142\u017conkiem lub ulga na dziecko. W przypadku najmu nieruchomo\u015bci zwi\u0105zanego z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 mo\u017ce si\u0119 jednak okaza\u0107, \u017ce Twoje przychody wkraczaj\u0105 ju\u017c na drugi pr\u00f3g podatkowy, co b\u0119dzie niekorzystne dla finans\u00f3w Twojej firmy. Dlatego wyb\u00f3r tej formy opodatkowania powinien by\u0107 podyktowany gruntown\u0105 analiz\u0105 zysk\u00f3w.<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-88685e\">\n<li class=\" eplus-wrapper\"><strong>Podatek liniowy<\/strong><\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Podatek liniowy charakteryzuje si\u0119 sta\u0142\u0105 wysoko\u015bci\u0105 podatku w wysoko\u015bci 19% niezale\u017cnie od poziomu dochod\u00f3w. Niestety mimo korzystniejszego sposobu rozliczania, podatnik nie mo\u017ce skorzysta\u0107 ze wsp\u00f3lnego rozliczenia z ma\u0142\u017conkiem, oraz szeregu ulg podatkowych takich jak ulga na dziecko, czy ulga dla samotnego rodzica.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Co z rycza\u0142tem od przychod\u00f3w ewidencjonowanych? Czy jako przedsi\u0119biorca zajmuj\u0105cy si\u0119 najmem w ramach dzia\u0142alno\u015bci mo\u017cesz rozliczy\u0107 si\u0119 rycza\u0142tem? Aby dok\u0142adnie przeanalizowa\u0107 t\u0119 kwesti\u0119, musimy najpierw przyjrze\u0107 si\u0119 zmianom podatkowym, kt\u00f3re wesz\u0142y w \u017cycie wraz z rokiem 2023.<\/p>\n\n\n<div class=\"wp-block-image \">\n<figure class=\"aligncenter size-large eplus-wrapper\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-1024x576.png\" alt=\"Najem w ramach dzia\u0142alno\u015bci gospodarczej a rycza\u0142t\" class=\"wp-image-1679\" srcset=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-1024x576.png 1024w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-300x169.png 300w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-768x432.png 768w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-1536x864.png 1536w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-18x10.png 18w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Zmiany: najem w ramach dzia\u0142alno\u015bci gospodarczej 2022 a 2023<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Wraz z pocz\u0105tkiem 2023 roku w \u017cycie wesz\u0142o kilka wa\u017cnych zmian podatkowych, kt\u00f3re rzutuj\u0105 tak\u017ce na spos\u00f3b rozliczania najmu prywatnego i firmowego (najem w ramach dzia\u0142alno\u015bci gospodarczej budynk\u00f3w lub lokali mieszkalnych). <strong>Przede wszystkim zmieni\u0142 si\u0119 spos\u00f3b opodatkowania w najmie prywatnym.<\/strong> Obecnie pojawi\u0142 si\u0119 obowi\u0105zek rozliczania najmu rycza\u0142tem. Oznacza to, \u017ce osoby prywatne, kt\u00f3re zechc\u0105 naj\u0105\u0107 jedn\u0105 lub dwie nieruchomo\u015bci bez zarejestrowanej dzia\u0142alno\u015bci gospodarczej w ramach najmu prywatnego musz\u0105 rozliczy\u0107 si\u0119 w zrycza\u0142towanym podatku dochodowym. Jak to wygl\u0105da w praktyce?<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Stawka rycza\u0142tu dla tego rodzaju dochod\u00f3w wynosi 8,5% lub 12,5% od nadwy\u017cki zanotowanej ponad kwot\u0105 100 tysi\u0119cy z\u0142otych. Dodatkowo zmiany te oznaczaj\u0105, \u017ce osoby te nie b\u0119d\u0105 mia\u0142y mo\u017cliwo\u015bci odliczenia koszt\u00f3w uzyskania przychod\u00f3w takich jak np. raty kredytu, amortyzacja b\u0105d\u017a wydatki poniesione na remont.<\/p>\n\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\">Najem w ramach dzia\u0142alno\u015bci gospodarczej a rycza\u0142t 2023<\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Skoro w ramach najmu prywatnego istnieje obowi\u0105zek rozliczania najmu rycza\u0142tem, jak to wygl\u0105da z perspektywy przedsi\u0119biorcy? Czy mo\u017ce on skorzysta\u0107 z korzystniejszego rozliczenia rycza\u0142towego? Teoretycznie nie ma w tym wypadku problem\u00f3w. W ko\u0144cu rycza\u0142t zaliczany jest do formy opodatkowania, kt\u00f3rej podlegaj\u0105 przychody z pozarolniczej dzia\u0142alno\u015bci gospodarczej, a najem jak najbardziej znajduje si\u0119 w tej grupie. Dodatkowo przedsi\u0119biorca musi spe\u0142ni\u0107 warunek nieprzekroczenia progu 2 milin\u00f3w euro przychod\u00f3w. <\/p>\n\n\n\n<p class=\" eplus-wrapper\">Jest jednak jedno &#8220;ale&#8221;. Opodatkowanie rycza\u0142tem dotyczy wszystkich przychod\u00f3w z prowadzonej dzia\u0142alno\u015bci gospodarczej, dlatego nie mo\u017ce by\u0107 tak, \u017ce przedsi\u0119biorca swoj\u0105 g\u0142\u00f3wn\u0105 dzia\u0142alno\u015b\u0107 opodatkuje np. podatkiem liniowym, a sam wynajem kr\u00f3tkoterminowy lub d\u0142ugoterminowy zwi\u0105zany z t\u0105 dzia\u0142alno\u015bci\u0105, opodatkuje rycza\u0142tem. <strong>Dlatego te\u017c zrycza\u0142towany podatek mo\u017cliwy jest wtedy, gdy ca\u0142a dzia\u0142alno\u015b\u0107 gospodarcza rozliczana jest w ten spos\u00f3b, co cz\u0119sto nie jest korzystne dla przedsi\u0119biorc\u00f3w zajmuj\u0105cych si\u0119 nieruchomo\u015bciami<\/strong>, bowiem nie mo\u017cna odliczy\u0107 koszt\u00f3w uzyskania przychod\u00f3w, kt\u00f3re cz\u0119sto s\u0105 wysokie (remonty, raty kredyt\u00f3w). Warto te\u017c pami\u0119ta\u0107, \u017ce w przypadku, gdy podatnik prowadzi r\u00f3\u017cne rodzaje dzia\u0142alno\u015bci w ramach jednej firmy, kt\u00f3re opodatkowane s\u0105 innymi stawkami rycza\u0142tu, to nale\u017cy prowadzi\u0107 ewidencj\u0119 w taki spos\u00f3b, \u017ceby mo\u017cliwe by\u0142o przypisanie poszczeg\u00f3lnych dochod\u00f3w do konkretnych stawek rycza\u0142tu. Je\u015bli nie jest to mo\u017cliwe, to zastosowanie znajdzie zasada najwy\u017cszej stawki rycza\u0142tu od przychod\u00f3w ewidencjonowanych odpowiedniej dla danego podatnika.<\/p>\n\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\">Najem w ramach dzia\u0142alno\u015bci gospodarczej \u2013 co z amortyzacj\u0105?<\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Zag\u0142\u0119biaj\u0105c si\u0119 w temat zmian dotycz\u0105cych najmu prywatnego oraz najmu na firm\u0119 musimy tak\u017ce wspomnie\u0107 o amortyzacji. Wraz z pocz\u0105tkiem tego roku podatnicy, kt\u00f3rzy najmuj\u0105 lokale mieszkalne w ramach dzia\u0142alno\u015bci gospodarczej,<strong> nie mog\u0105 amortyzowa\u0107 nieruchomo\u015bci i zalicza\u0107 ich do koszt\u00f3w uzyskania przychod\u00f3w odpis\u00f3w amortyzacyjnych.<\/strong><\/p>\n\n\n\n<p class=\" eplus-wrapper\">Zgodnie z tre\u015bci\u0105 zmian: \u201ewy\u0142\u0105czenie prawa do amortyzowania obejmuje budynki mieszkalne, lokale mieszkalne, sp\u00f3\u0142dzielcze w\u0142asno\u015bciowe prawo do lokalu mieszkalnego oraz prawo do domu jednorodzinnego w sp\u00f3\u0142dzielni mieszkaniowej, s\u0142u\u017c\u0105ce prowadzonej dzia\u0142alno\u015bci gospodarczej lub wydzier\u017cawiane albo wynajmowane przez podatnik\u00f3w podatku dochodowego od os\u00f3b fizycznych (PIT) i podatnik\u00f3w podatku dochodowego od os\u00f3b prawnych (CIT).&#8221;<\/p>\n\n\n<div class=\"wp-block-image \">\n<figure class=\"aligncenter size-large eplus-wrapper\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-1024x576.png\" alt=\"Zakup mieszkania na firm\u0119 pod wynajem a VAT\" class=\"wp-image-1681\" srcset=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-1024x576.png 1024w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-300x169.png 300w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-768x432.png 768w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-1536x864.png 1536w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-18x10.png 18w, https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Zakup mieszkania na firm\u0119 pod wynajem a VAT<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Je\u015bli chcesz zakupi\u0107 mieszkanie jako przedsi\u0119biorca, to z pewno\u015bci\u0105 zastanawiasz si\u0119, jak wygl\u0105da kwestia podstawowa \u2013 wynajem mieszkania na firm\u0119 a VAT. <strong>Niezale\u017cnie od tego, czy kupujesz mieszkanie jako osoba prywatna, czy jako firma musisz zap\u0142aci\u0107 podatek VAT.<\/strong> Nie ma tak\u017ce znaczenia, czy decydujesz si\u0119 na zakup z zamiarem najmu kr\u00f3tkoterminowego lokali mieszkalnych lub biurowych. Podatek VAT jest obowi\u0105zkowy w ka\u017cdym przypadku. Jednak jego wysoko\u015b\u0107 jest ju\u017c zale\u017cna od tego, czy dokonujesz zakupu nieruchomo\u015bci mieszkalnych jako osoba prywatna, czy jako przedsi\u0119biorca. W pierwszym przypadku obowi\u0105zuje bowiem 8% VAT-u, natomiast w drugim jest to ju\u017c 23% VAT-u. Z pozoru wydaje si\u0119, \u017ce opcja prywatnego zakupu jest lepsza ni\u017c ta na dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Jednak ostatecznie to w\u0142a\u015bnie zakup mieszkania na firm\u0119 pozwala Ci odliczy\u0107 podatek i &#8220;odzyska\u0107&#8221; w\u0142o\u017cone w inwestycj\u0119 pieni\u0105dze. Warto jednak pami\u0119ta\u0107, \u017ce gdy nieruchomo\u015b\u0107 b\u0119dzie przeznaczona na cele mieszkalne, obowi\u0105zuje stawka \u201ezwolnione\u201d, co automatycznie wyklucza mo\u017cliwo\u015b\u0107 odliczenia b\u0105d\u017a korekt\u0119 wcze\u015bniej odliczonego VAT je\u017celi pierwotnie nieruchomo\u015b\u0107 mia\u0142a przynosi\u0107 przychody z np. wynajmu biura, a ostatecznie by\u0142a zwi\u0105zana ze sprzeda\u017c\u0105 zwolnion\u0105 (na cele mieszkaniowe).<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak wybra\u0107 form\u0119 opodatkowania najmu?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">O ile wyb\u00f3r najmu prywatnego, czy najmu w ramach dzia\u0142alno\u015bci, jest do\u015b\u0107 klarowny, o tyle ju\u017c decyzja zwi\u0105zana z form\u0105 opodatkowania mo\u017ce stwarza\u0107 pewne trudno\u015bci. Dlatego te\u017c <strong>najlepiej podj\u0105\u0107 wsp\u00f3\u0142prac\u0119 z naszym internetowym biurem rachunkowym!<\/strong> Nasi eksperci od lat zajmuj\u0105 si\u0119 <a href=\"\/oferta\/uslugi-ksiegowe\/\">us\u0142ugami ksi\u0119gowymi<\/a> oraz <a href=\"\/oferta\/doradztwo-prawne-i-podatkowe\/\">us\u0142ugami doradczymi<\/a>, dlatego te\u017c \u015bwietnie znaj\u0105 si\u0119 na aktualnych przepisach podatkowych. Prowadzenie dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z du\u017cym stresem, dlatego skup si\u0119 na rozwijaniu firmy, a my zajmiemy si\u0119 reszt\u0105!<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Pomo\u017cemy Ci w ka\u017cdym aspekcie zwi\u0105zanym z <a href=\"\/oferta\/rejestracja-dzialalnosci-firmy\/\">rejestracj\u0105 firmy<\/a> i jej p\u00f3\u017aniejszym prowadzeniem. W naszej ofercie znajdziesz tak\u017ce &#8220;<a href=\"\/oferta\/kadry-i-place\/\">kadry i p\u0142ace<\/a>&#8220;, czyli kompleksow\u0105 obs\u0142ug\u0119 zwi\u0105zan\u0105 mi\u0119dzy innymi z wyp\u0142atami pracownik\u00f3w. Dzi\u0119ki temu, \u017ce wszystko odbywa si\u0119 zdalnie, nie musisz martwi\u0107 si\u0119 o spotkania, dojazdy, czy nu\u017c\u0105ce wizyty na poczcie. Open Profit to nowa jako\u015b\u0107, wygoda i profesjonalizm.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n\n\n\t<a href=\"https:\/\/openprofit.pl\/kontakt\/\" target=\"\" class=\"relative button flex gap-18  blog-contact-button\">\n\t\t\t\t<p class=\"relative\">Skontaktuj si\u0119 z nami!<\/p>\n\n\t\t\t<\/a>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o najem w dzia\u0142alno\u015bci gospodarczej<\/h2>\n\n\n<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-989693\">\n<li class=\" eplus-wrapper\"><strong>Jakie s\u0105 rodzaje najmu?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Mo\u017cemy wyr\u00f3\u017cni\u0107 dwa rodzaje najmu:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-c6e59b\">\n<li class=\" eplus-wrapper\">najem prywatny, czyli prowadzony przez osoby bez zarejestrowanej dzia\u0142alno\u015bci gospodarczej,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">najem firmowy, czyli prowadzony przez przedsi\u0119biorc\u00f3w z zarejestrowan\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105.<\/li>\n<\/ul>\n\n<ol start=\"2\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-4e900a\">\n<li class=\" eplus-wrapper\"><strong>Jakie s\u0105 formy opodatkowania najmu?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Wraz ze zmianami, kt\u00f3re wesz\u0142y w \u017cycie na pocz\u0105tku 2023 roku, najem prywatny mo\u017ce by\u0107 opodatkowany tylko rycza\u0142tem od przychod\u00f3w ewidencjonowanych, natomiast najem firmowy mo\u017ce by\u0107 opodatkowany na zasadach og\u00f3lnych lub podatkiem liniowym. Teoretycznie przedsi\u0119biorcy mog\u0105 tak\u017ce korzysta\u0107 z rycza\u0142tu, jednak dla wielu firm jest to nieop\u0142acalne.<\/p>\n\n\n<ol start=\"3\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-caf0b8\">\n<li class=\" eplus-wrapper\"><strong>Czy zakup mieszkania na wynajem wymaga op\u0142acenia podatku VAT?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Tak, tak samo jak w przypadku ka\u017cdego zakupu nale\u017cy op\u0142aci\u0107 VAT, kt\u00f3ry nie jest zale\u017cny od zamiaru, z jakim kupujesz nieruchomo\u015b\u0107. Jako osoba prywatna p\u0142acisz 8% VAT-u, natomiast jako firma 23%. Dokonuj\u0105c zakupu na dzia\u0142alno\u015b\u0107 gospodarcz\u0105, mo\u017cesz odliczy\u0107 VAT.<\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Jakie s\u0105 rodzaje najmu?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Mo\u017cemy wyr\u00f3\u017cni\u0107 dwa rodzaje najmu:\nnajem prywatny, czyli prowadzony przez osoby bez zarejestrowanej dzia\u0142alno\u015bci gospodarczej,\nnajem firmowy, czyli prowadzony przez przedsi\u0119biorc\u00f3w z zarejestrowan\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Jakie s\u0105 formy opodatkowania najmu?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Wraz ze zmianami, kt\u00f3re wesz\u0142y w \u017cycie na pocz\u0105tku 2023 roku, najem prywatny mo\u017ce by\u0107 opodatkowany tylko rycza\u0142tem od przychod\u00f3w ewidencjonowanych, natomiast najem firmowy mo\u017ce by\u0107 opodatkowany na zasadach og\u00f3lnych lub podatkiem liniowym. 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W ko\u0144cu osi\u0105gaj\u0105c przych\u00f3d z pozarolniczej dzia\u0142alno\u015bci gospodarczej, kt\u00f3ry jest wy\u017cszy ni\u017c po\u0142owa wynagrodzenia minimalnego, musisz rozliczy\u0107 si\u0119 z podatku dochodowego. Dodatkowo je\u015bli zajmujesz si\u0119 najmem w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej, musisz dope\u0142ni\u0107 tak\u017ce innych obowi\u0105zk\u00f3w przedsi\u0119biorcy. Jak [&hellip;]","author":11,"featured_media":1678,"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":[163],"tags":[],"class_list":["post-1671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-koszty-i-majatek-w-firmie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Najem w ramach dzia\u0142alno\u015bci gospodarczej 2023\/2022 a VAT i rycza\u0142t - wynajem mieszkania na firm\u0119<\/title>\n<meta name=\"description\" content=\"Najem mieszkania na firm\u0119: VAT i rycza\u0142t dla dzia\u0142alno\u015bci gospodarczej w 2023 \u27a4 Poznaj zasady i korzy\u015bci \u2705 Optymalizuj koszty. Dowiedz si\u0119 wi\u0119cej!\" \/>\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\/najem-w-ramach-dzialalnosci-gospodarczej-przepisy-2023\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Najem w ramach dzia\u0142alno\u015bci gospodarczej 2023\/2022 a VAT i rycza\u0142t - wynajem mieszkania na firm\u0119\" \/>\n<meta property=\"og:description\" content=\"Najem mieszkania na firm\u0119: VAT i rycza\u0142t dla dzia\u0142alno\u015bci gospodarczej w 2023 \u27a4 Poznaj zasady i korzy\u015bci \u2705 Optymalizuj koszty. Dowiedz si\u0119 wi\u0119cej!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/openprofit.pl\/aktualnosci\/najem-w-ramach-dzialalnosci-gospodarczej-przepisy-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"openprofit.pl\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-18T13:06:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-11T11:10:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-2023.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=\"Dawid Jesiak\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dawid Jesiak\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Najem w ramach dzia\u0142alno\u015bci gospodarczej 2023\/2022 a VAT i rycza\u0142t - wynajem mieszkania na firm\u0119","description":"Najem mieszkania na firm\u0119: VAT i rycza\u0142t dla dzia\u0142alno\u015bci gospodarczej w 2023 \u27a4 Poznaj zasady i korzy\u015bci \u2705 Optymalizuj koszty. 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Najem tylko z pozoru wygl\u0105da jak prosty biznes \u2013 warto jednak korzysta\u0107 &nbsp;z pomocy profesjonalnego <\/strong><a href=\"https:\/\/openprofit.pl\/\"><strong>biura rachunkowego<\/strong><\/a><strong>, kt\u00f3re przeprowadzi Ci\u0119 przez zawi\u0142o\u015bci podatkowe zwi\u0105zane z t\u0105 form\u0105 dzia\u0142alno\u015bci.<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-ePP8Zd","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Najem prywatny, a najem firmowy \u2013 r\u00f3\u017cnice<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Najem prywatny, a najem firmowy \u2013 r\u00f3\u017cnice<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-30ELwk","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Najem mieszka\u0144 to pot\u0119\u017cny rynek z ogromnymi mo\u017cliwo\u015bciami finansowymi. 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Znajdziemy tam bowiem informacje, \u017ce dzia\u0142alno\u015b\u0107 gospodarcza to dzia\u0142ania prowadzone we w\u0142asnym imieniu w spos\u00f3b ci\u0105g\u0142y i zorganizowany oraz prowadz\u0105ce do uzyskania sta\u0142ego przychodu.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">W przypadku najmu prywatnego nie musisz zak\u0142ada\u0107 dzia\u0142alno\u015bci gospodarczej, jednak nadal obowi\u0105zuje Ci\u0119 odprowadzanie podatku dochodowego. Obecnie w tym modelu mo\u017cliwe jest op\u0142acanie podatku tylko rycza\u0142tem od przychod\u00f3w ewidencjonowanych. Forma najmu prywatnego przeznaczona jest dla os\u00f3b, kt\u00f3re nie prowadz\u0105 dzia\u0142alno\u015bci gospodarczej zwi\u0105zanej z nieruchomo\u015bciami, nie zajmuj\u0105 si\u0119 najmem w spos\u00f3b ci\u0105g\u0142y i na szerok\u0105 skal\u0119. Mo\u017cemy wi\u0119c okre\u015bli\u0107, \u017ce najem prywatny przeznaczony jest dla os\u00f3b fizycznych, kt\u00f3re np. wynajmuj\u0105 jedno mieszkanie. Cho\u0107 przepisy nie reguluj\u0105, od jakiej liczby mieszka\u0144 konieczna jest rejestracja dzia\u0142alno\u015bci, to jednak pomocne mog\u0105 okaza\u0107 si\u0119 zapisy zawarte w Ustawie o podatku dochodowym. 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class=\" eplus-wrapper\"><strong>Najem firmowy<\/strong><\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Najem firmowy<\/strong><\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-662937\"><\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-QZi2v7","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Najem prywatny ko\u0144czy si\u0119 jednak tam, gdzie zaczynamy m\u00f3wi\u0107 o dzia\u0142alno\u015bci zarejestrowanej w Centralnej Ewidencji i Informacji o Dzia\u0142alno\u015bci Gospodarczej oraz o nieruchomo\u015bci wchodz\u0105cej w sk\u0142ad ewidencji \u015brodk\u00f3w trwa\u0142ych. Przedsi\u0119biorca w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej najmuje mieszkania lub domy i czyni to w spos\u00f3b ci\u0105g\u0142y i zorganizowany. Dodatkowo istniej\u0105 przes\u0142anki takie jak inwestowanie w kolejne nieruchomo\u015bci, czy oddawanie nieruchomo\u015bci w dzier\u017caw\u0119, kt\u00f3re \u015bwiadcz\u0105 o tym, \u017ce powinna zosta\u0107 zarejestrowana dzia\u0142alno\u015b\u0107 gospodarcza. W przeciwie\u0144stwie do najmu prywatnego rozliczenie takiej dzia\u0142alno\u015bci odbywa si\u0119 na zasadach og\u00f3lnych lub podatku liniowego.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Najem prywatny ko\u0144czy si\u0119 jednak tam, gdzie zaczynamy m\u00f3wi\u0107 o dzia\u0142alno\u015bci zarejestrowanej w Centralnej Ewidencji i Informacji o Dzia\u0142alno\u015bci Gospodarczej oraz o nieruchomo\u015bci wchodz\u0105cej w sk\u0142ad ewidencji \u015brodk\u00f3w trwa\u0142ych. Przedsi\u0119biorca w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej najmuje mieszkania lub domy i czyni to w spos\u00f3b ci\u0105g\u0142y i zorganizowany. Dodatkowo istniej\u0105 przes\u0142anki takie jak inwestowanie w kolejne nieruchomo\u015bci, czy oddawanie nieruchomo\u015bci w dzier\u017caw\u0119, kt\u00f3re \u015bwiadcz\u0105 o tym, \u017ce powinna zosta\u0107 zarejestrowana dzia\u0142alno\u015b\u0107 gospodarcza. W przeciwie\u0144stwie do najmu prywatnego rozliczenie takiej dzia\u0142alno\u015bci odbywa si\u0119 na zasadach og\u00f3lnych lub podatku liniowego.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-qLi8Mh","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Formy opodatkowania najmu \u2013 wynajem mieszkania na firm\u0119<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Formy opodatkowania najmu \u2013 wynajem mieszkania na firm\u0119<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-YOmoCw","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Wynajem nieruchomo\u015bci w ramach dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 odprowadzania podatku dochodowego w jednej z dw\u00f3ch wspomnianych wy\u017cej form:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wynajem nieruchomo\u015bci w ramach dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z konieczno\u015bci\u0105 odprowadzania podatku dochodowego w jednej z dw\u00f3ch wspomnianych wy\u017cej form:<\/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}}, 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class=\" eplus-wrapper\"><strong>Skala podatkowa (zasady og\u00f3lne)<\/strong><\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Skala podatkowa (zasady og\u00f3lne)<\/strong><\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-d0beaa\"><\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-aZCnIO","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Skala podatkowa to podstawowa forma opodatkowania przychod\u00f3w. 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Dlatego wyb\u00f3r tej formy opodatkowania powinien by\u0107 podyktowany gruntown\u0105 analiz\u0105 zysk\u00f3w.<\/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 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class=\" eplus-wrapper\"><strong>Podatek liniowy<\/strong><\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Podatek liniowy<\/strong><\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-88685e\"><\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-06OuXp","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Podatek liniowy charakteryzuje si\u0119 sta\u0142\u0105 wysoko\u015bci\u0105 podatku w wysoko\u015bci 19% niezale\u017cnie od poziomu dochod\u00f3w. Niestety mimo korzystniejszego sposobu rozliczania, podatnik nie mo\u017ce skorzysta\u0107 ze wsp\u00f3lnego rozliczenia z ma\u0142\u017conkiem, oraz szeregu ulg podatkowych takich jak ulga na dziecko, czy ulga dla samotnego rodzica.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Podatek liniowy charakteryzuje si\u0119 sta\u0142\u0105 wysoko\u015bci\u0105 podatku w wysoko\u015bci 19% niezale\u017cnie od poziomu dochod\u00f3w. Niestety mimo korzystniejszego sposobu rozliczania, podatnik nie mo\u017ce skorzysta\u0107 ze wsp\u00f3lnego rozliczenia z ma\u0142\u017conkiem, oraz szeregu ulg podatkowych takich jak ulga na dziecko, czy ulga dla samotnego rodzica.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-30Fo9x","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Co z rycza\u0142tem od przychod\u00f3w ewidencjonowanych? Czy jako przedsi\u0119biorca zajmuj\u0105cy si\u0119 najmem w ramach dzia\u0142alno\u015bci mo\u017cesz rozliczy\u0107 si\u0119 rycza\u0142tem? Aby dok\u0142adnie przeanalizowa\u0107 t\u0119 kwesti\u0119, musimy najpierw przyjrze\u0107 si\u0119 zmianom podatkowym, kt\u00f3re wesz\u0142y w \u017cycie wraz z rokiem 2023.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Co z rycza\u0142tem od przychod\u00f3w ewidencjonowanych? Czy jako przedsi\u0119biorca zajmuj\u0105cy si\u0119 najmem w ramach dzia\u0142alno\u015bci mo\u017cesz rozliczy\u0107 si\u0119 rycza\u0142tem? Aby dok\u0142adnie przeanalizowa\u0107 t\u0119 kwesti\u0119, musimy najpierw przyjrze\u0107 si\u0119 zmianom podatkowym, kt\u00f3re wesz\u0142y w \u017cycie wraz z rokiem 2023.<\/p>\n"]},{"blockName":"core\/image","attrs":{"id":1679,"sizeSlug":"large","linkDestination":"none","align":"center","className":"","epAnimationGeneratedClass":"edplus_anim-2FS2i7","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<figure class=\" wp-block-image aligncenter size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-1024x576.png\" alt=\"Najem w ramach dzia\u0142alno\u015bci gospodarczej a rycza\u0142t\" class=\"wp-image-1679\"\/><\/figure>\n","innerContent":["\n<figure class=\" wp-block-image aligncenter size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/najem-w-ramach-dzialalnosci-gospodarczej-a-ryczalt-1024x576.png\" alt=\"Najem w ramach dzia\u0142alno\u015bci gospodarczej a rycza\u0142t\" class=\"wp-image-1679\"\/><\/figure>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-X99yNp","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Zmiany: najem w ramach dzia\u0142alno\u015bci gospodarczej 2022 a 2023<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Zmiany: najem w ramach dzia\u0142alno\u015bci gospodarczej 2022 a 2023<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-26pC1k","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Wraz z pocz\u0105tkiem 2023 roku w \u017cycie wesz\u0142o kilka wa\u017cnych zmian podatkowych, kt\u00f3re rzutuj\u0105 tak\u017ce na spos\u00f3b rozliczania najmu prywatnego i firmowego (najem w ramach dzia\u0142alno\u015bci gospodarczej budynk\u00f3w lub lokali mieszkalnych). <strong>Przede wszystkim zmieni\u0142 si\u0119 spos\u00f3b opodatkowania w najmie prywatnym.<\/strong> Obecnie pojawi\u0142 si\u0119 obowi\u0105zek rozliczania najmu rycza\u0142tem. Oznacza to, \u017ce osoby prywatne, kt\u00f3re zechc\u0105 naj\u0105\u0107 jedn\u0105 lub dwie nieruchomo\u015bci bez zarejestrowanej dzia\u0142alno\u015bci gospodarczej w ramach najmu prywatnego musz\u0105 rozliczy\u0107 si\u0119 w zrycza\u0142towanym podatku dochodowym. Jak to wygl\u0105da w praktyce?<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wraz z pocz\u0105tkiem 2023 roku w \u017cycie wesz\u0142o kilka wa\u017cnych zmian podatkowych, kt\u00f3re rzutuj\u0105 tak\u017ce na spos\u00f3b rozliczania najmu prywatnego i firmowego (najem w ramach dzia\u0142alno\u015bci gospodarczej budynk\u00f3w lub lokali mieszkalnych). <strong>Przede wszystkim zmieni\u0142 si\u0119 spos\u00f3b opodatkowania w najmie prywatnym.<\/strong> Obecnie pojawi\u0142 si\u0119 obowi\u0105zek rozliczania najmu rycza\u0142tem. Oznacza to, \u017ce osoby prywatne, kt\u00f3re zechc\u0105 naj\u0105\u0107 jedn\u0105 lub dwie nieruchomo\u015bci bez zarejestrowanej dzia\u0142alno\u015bci gospodarczej w ramach najmu prywatnego musz\u0105 rozliczy\u0107 si\u0119 w zrycza\u0142towanym podatku dochodowym. Jak to wygl\u0105da w praktyce?<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-zc7Kbm","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Stawka rycza\u0142tu dla tego rodzaju dochod\u00f3w wynosi 8,5% lub 12,5% od nadwy\u017cki zanotowanej ponad kwot\u0105 100 tysi\u0119cy z\u0142otych. Dodatkowo zmiany te oznaczaj\u0105, \u017ce osoby te nie b\u0119d\u0105 mia\u0142y mo\u017cliwo\u015bci odliczenia koszt\u00f3w uzyskania przychod\u00f3w takich jak np. raty kredytu, amortyzacja b\u0105d\u017a wydatki poniesione na remont.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Stawka rycza\u0142tu dla tego rodzaju dochod\u00f3w wynosi 8,5% lub 12,5% od nadwy\u017cki zanotowanej ponad kwot\u0105 100 tysi\u0119cy z\u0142otych. Dodatkowo zmiany te oznaczaj\u0105, \u017ce osoby te nie b\u0119d\u0105 mia\u0142y mo\u017cliwo\u015bci odliczenia koszt\u00f3w uzyskania przychod\u00f3w takich jak np. raty kredytu, amortyzacja b\u0105d\u017a wydatki poniesione na remont.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-Y5Q71b","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\">Najem w ramach dzia\u0142alno\u015bci gospodarczej a rycza\u0142t 2023<\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\">Najem w ramach dzia\u0142alno\u015bci gospodarczej a rycza\u0142t 2023<\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-8fU4WA","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Skoro w ramach najmu prywatnego istnieje obowi\u0105zek rozliczania najmu rycza\u0142tem, jak to wygl\u0105da z perspektywy przedsi\u0119biorcy? Czy mo\u017ce on skorzysta\u0107 z korzystniejszego rozliczenia rycza\u0142towego? Teoretycznie nie ma w tym wypadku problem\u00f3w. W ko\u0144cu rycza\u0142t zaliczany jest do formy opodatkowania, kt\u00f3rej podlegaj\u0105 przychody z pozarolniczej dzia\u0142alno\u015bci gospodarczej, a najem jak najbardziej znajduje si\u0119 w tej grupie. Dodatkowo przedsi\u0119biorca musi spe\u0142ni\u0107 warunek nieprzekroczenia progu 2 milin\u00f3w euro przychod\u00f3w. <\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Skoro w ramach najmu prywatnego istnieje obowi\u0105zek rozliczania najmu rycza\u0142tem, jak to wygl\u0105da z perspektywy przedsi\u0119biorcy? Czy mo\u017ce on skorzysta\u0107 z korzystniejszego rozliczenia rycza\u0142towego? Teoretycznie nie ma w tym wypadku problem\u00f3w. W ko\u0144cu rycza\u0142t zaliczany jest do formy opodatkowania, kt\u00f3rej podlegaj\u0105 przychody z pozarolniczej dzia\u0142alno\u015bci gospodarczej, a najem jak najbardziej znajduje si\u0119 w tej grupie. Dodatkowo przedsi\u0119biorca musi spe\u0142ni\u0107 warunek nieprzekroczenia progu 2 milin\u00f3w euro przychod\u00f3w. <\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-8fU4WA","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Jest jednak jedno \"ale\". Opodatkowanie rycza\u0142tem dotyczy wszystkich przychod\u00f3w z prowadzonej dzia\u0142alno\u015bci gospodarczej, dlatego nie mo\u017ce by\u0107 tak, \u017ce przedsi\u0119biorca swoj\u0105 g\u0142\u00f3wn\u0105 dzia\u0142alno\u015b\u0107 opodatkuje np. podatkiem liniowym, a sam wynajem kr\u00f3tkoterminowy lub d\u0142ugoterminowy zwi\u0105zany z t\u0105 dzia\u0142alno\u015bci\u0105, opodatkuje rycza\u0142tem. <strong>Dlatego te\u017c zrycza\u0142towany podatek mo\u017cliwy jest wtedy, gdy ca\u0142a dzia\u0142alno\u015b\u0107 gospodarcza rozliczana jest w ten spos\u00f3b, co cz\u0119sto nie jest korzystne dla przedsi\u0119biorc\u00f3w zajmuj\u0105cych si\u0119 nieruchomo\u015bciami<\/strong>, bowiem nie mo\u017cna odliczy\u0107 koszt\u00f3w uzyskania przychod\u00f3w, kt\u00f3re cz\u0119sto s\u0105 wysokie (remonty, raty kredyt\u00f3w). Warto te\u017c pami\u0119ta\u0107, \u017ce w przypadku, gdy podatnik prowadzi r\u00f3\u017cne rodzaje dzia\u0142alno\u015bci w ramach jednej firmy, kt\u00f3re opodatkowane s\u0105 innymi stawkami rycza\u0142tu, to nale\u017cy prowadzi\u0107 ewidencj\u0119 w taki spos\u00f3b, \u017ceby mo\u017cliwe by\u0142o przypisanie poszczeg\u00f3lnych dochod\u00f3w do konkretnych stawek rycza\u0142tu. Je\u015bli nie jest to mo\u017cliwe, to zastosowanie znajdzie zasada najwy\u017cszej stawki rycza\u0142tu od przychod\u00f3w ewidencjonowanych odpowiedniej dla danego podatnika.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Jest jednak jedno \"ale\". Opodatkowanie rycza\u0142tem dotyczy wszystkich przychod\u00f3w z prowadzonej dzia\u0142alno\u015bci gospodarczej, dlatego nie mo\u017ce by\u0107 tak, \u017ce przedsi\u0119biorca swoj\u0105 g\u0142\u00f3wn\u0105 dzia\u0142alno\u015b\u0107 opodatkuje np. podatkiem liniowym, a sam wynajem kr\u00f3tkoterminowy lub d\u0142ugoterminowy zwi\u0105zany z t\u0105 dzia\u0142alno\u015bci\u0105, opodatkuje rycza\u0142tem. <strong>Dlatego te\u017c zrycza\u0142towany podatek mo\u017cliwy jest wtedy, gdy ca\u0142a dzia\u0142alno\u015b\u0107 gospodarcza rozliczana jest w ten spos\u00f3b, co cz\u0119sto nie jest korzystne dla przedsi\u0119biorc\u00f3w zajmuj\u0105cych si\u0119 nieruchomo\u015bciami<\/strong>, bowiem nie mo\u017cna odliczy\u0107 koszt\u00f3w uzyskania przychod\u00f3w, kt\u00f3re cz\u0119sto s\u0105 wysokie (remonty, raty kredyt\u00f3w). Warto te\u017c pami\u0119ta\u0107, \u017ce w przypadku, gdy podatnik prowadzi r\u00f3\u017cne rodzaje dzia\u0142alno\u015bci w ramach jednej firmy, kt\u00f3re opodatkowane s\u0105 innymi stawkami rycza\u0142tu, to nale\u017cy prowadzi\u0107 ewidencj\u0119 w taki spos\u00f3b, \u017ceby mo\u017cliwe by\u0142o przypisanie poszczeg\u00f3lnych dochod\u00f3w do konkretnych stawek rycza\u0142tu. Je\u015bli nie jest to mo\u017cliwe, to zastosowanie znajdzie zasada najwy\u017cszej stawki rycza\u0142tu od przychod\u00f3w ewidencjonowanych odpowiedniej dla danego podatnika.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-Cq5IoT","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\">Najem w ramach dzia\u0142alno\u015bci gospodarczej \u2013 co z amortyzacj\u0105?<\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\">Najem w ramach dzia\u0142alno\u015bci gospodarczej \u2013 co z amortyzacj\u0105?<\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-vjhYjU","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Zag\u0142\u0119biaj\u0105c si\u0119 w temat zmian dotycz\u0105cych najmu prywatnego oraz najmu na firm\u0119 musimy tak\u017ce wspomnie\u0107 o amortyzacji. Wraz z pocz\u0105tkiem tego roku podatnicy, kt\u00f3rzy najmuj\u0105 lokale mieszkalne w ramach dzia\u0142alno\u015bci gospodarczej,<strong> nie mog\u0105 amortyzowa\u0107 nieruchomo\u015bci i zalicza\u0107 ich do koszt\u00f3w uzyskania przychod\u00f3w odpis\u00f3w amortyzacyjnych.<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Zag\u0142\u0119biaj\u0105c si\u0119 w temat zmian dotycz\u0105cych najmu prywatnego oraz najmu na firm\u0119 musimy tak\u017ce wspomnie\u0107 o amortyzacji. Wraz z pocz\u0105tkiem tego roku podatnicy, kt\u00f3rzy najmuj\u0105 lokale mieszkalne w ramach dzia\u0142alno\u015bci gospodarczej,<strong> nie mog\u0105 amortyzowa\u0107 nieruchomo\u015bci i zalicza\u0107 ich do koszt\u00f3w uzyskania przychod\u00f3w odpis\u00f3w amortyzacyjnych.<\/strong><\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-6Ev4Jx","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Zgodnie z tre\u015bci\u0105 zmian: \u201ewy\u0142\u0105czenie prawa do amortyzowania obejmuje budynki mieszkalne, lokale mieszkalne, sp\u00f3\u0142dzielcze w\u0142asno\u015bciowe prawo do lokalu mieszkalnego oraz prawo do domu jednorodzinnego w sp\u00f3\u0142dzielni mieszkaniowej, s\u0142u\u017c\u0105ce prowadzonej dzia\u0142alno\u015bci gospodarczej lub wydzier\u017cawiane albo wynajmowane przez podatnik\u00f3w podatku dochodowego od os\u00f3b fizycznych (PIT) i podatnik\u00f3w podatku dochodowego od os\u00f3b prawnych (CIT).\"<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Zgodnie z tre\u015bci\u0105 zmian: \u201ewy\u0142\u0105czenie prawa do amortyzowania obejmuje budynki mieszkalne, lokale mieszkalne, sp\u00f3\u0142dzielcze w\u0142asno\u015bciowe prawo do lokalu mieszkalnego oraz prawo do domu jednorodzinnego w sp\u00f3\u0142dzielni mieszkaniowej, s\u0142u\u017c\u0105ce prowadzonej dzia\u0142alno\u015bci gospodarczej lub wydzier\u017cawiane albo wynajmowane przez podatnik\u00f3w podatku dochodowego od os\u00f3b fizycznych (PIT) i podatnik\u00f3w podatku dochodowego od os\u00f3b prawnych (CIT).\"<\/p>\n"]},{"blockName":"core\/image","attrs":{"id":1681,"sizeSlug":"large","linkDestination":"none","align":"center","className":"","epAnimationGeneratedClass":"edplus_anim-zq7TBD","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<figure class=\" wp-block-image aligncenter size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-1024x576.png\" alt=\"Zakup mieszkania na firm\u0119 pod wynajem a VAT\" class=\"wp-image-1681\"\/><\/figure>\n","innerContent":["\n<figure class=\" wp-block-image aligncenter size-large eplus-wrapper\"><img src=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/08\/zakup-mieszkania-na-firme-pod-wynajem-a-vat-1024x576.png\" alt=\"Zakup mieszkania na firm\u0119 pod wynajem a VAT\" class=\"wp-image-1681\"\/><\/figure>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-DLKjNy","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Zakup mieszkania na firm\u0119 pod wynajem a VAT<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Zakup mieszkania na firm\u0119 pod wynajem a VAT<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-TQXego","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Je\u015bli chcesz zakupi\u0107 mieszkanie jako przedsi\u0119biorca, to z pewno\u015bci\u0105 zastanawiasz si\u0119, jak wygl\u0105da kwestia podstawowa \u2013 wynajem mieszkania na firm\u0119 a VAT. <strong>Niezale\u017cnie od tego, czy kupujesz mieszkanie jako osoba prywatna, czy jako firma musisz zap\u0142aci\u0107 podatek VAT.<\/strong> Nie ma tak\u017ce znaczenia, czy decydujesz si\u0119 na zakup z zamiarem najmu kr\u00f3tkoterminowego lokali mieszkalnych lub biurowych. Podatek VAT jest obowi\u0105zkowy w ka\u017cdym przypadku. Jednak jego wysoko\u015b\u0107 jest ju\u017c zale\u017cna od tego, czy dokonujesz zakupu nieruchomo\u015bci mieszkalnych jako osoba prywatna, czy jako przedsi\u0119biorca. W pierwszym przypadku obowi\u0105zuje bowiem 8% VAT-u, natomiast w drugim jest to ju\u017c 23% VAT-u. Z pozoru wydaje si\u0119, \u017ce opcja prywatnego zakupu jest lepsza ni\u017c ta na dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Jednak ostatecznie to w\u0142a\u015bnie zakup mieszkania na firm\u0119 pozwala Ci odliczy\u0107 podatek i \"odzyska\u0107\" w\u0142o\u017cone w inwestycj\u0119 pieni\u0105dze. Warto jednak pami\u0119ta\u0107, \u017ce gdy nieruchomo\u015b\u0107 b\u0119dzie przeznaczona na cele mieszkalne, obowi\u0105zuje stawka \u201ezwolnione\u201d, co automatycznie wyklucza mo\u017cliwo\u015b\u0107 odliczenia b\u0105d\u017a korekt\u0119 wcze\u015bniej odliczonego VAT je\u017celi pierwotnie nieruchomo\u015b\u0107 mia\u0142a przynosi\u0107 przychody z np. wynajmu biura, a ostatecznie by\u0142a zwi\u0105zana ze sprzeda\u017c\u0105 zwolnion\u0105 (na cele mieszkaniowe).<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Je\u015bli chcesz zakupi\u0107 mieszkanie jako przedsi\u0119biorca, to z pewno\u015bci\u0105 zastanawiasz si\u0119, jak wygl\u0105da kwestia podstawowa \u2013 wynajem mieszkania na firm\u0119 a VAT. <strong>Niezale\u017cnie od tego, czy kupujesz mieszkanie jako osoba prywatna, czy jako firma musisz zap\u0142aci\u0107 podatek VAT.<\/strong> Nie ma tak\u017ce znaczenia, czy decydujesz si\u0119 na zakup z zamiarem najmu kr\u00f3tkoterminowego lokali mieszkalnych lub biurowych. Podatek VAT jest obowi\u0105zkowy w ka\u017cdym przypadku. Jednak jego wysoko\u015b\u0107 jest ju\u017c zale\u017cna od tego, czy dokonujesz zakupu nieruchomo\u015bci mieszkalnych jako osoba prywatna, czy jako przedsi\u0119biorca. W pierwszym przypadku obowi\u0105zuje bowiem 8% VAT-u, natomiast w drugim jest to ju\u017c 23% VAT-u. Z pozoru wydaje si\u0119, \u017ce opcja prywatnego zakupu jest lepsza ni\u017c ta na dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Jednak ostatecznie to w\u0142a\u015bnie zakup mieszkania na firm\u0119 pozwala Ci odliczy\u0107 podatek i \"odzyska\u0107\" w\u0142o\u017cone w inwestycj\u0119 pieni\u0105dze. Warto jednak pami\u0119ta\u0107, \u017ce gdy nieruchomo\u015b\u0107 b\u0119dzie przeznaczona na cele mieszkalne, obowi\u0105zuje stawka \u201ezwolnione\u201d, co automatycznie wyklucza mo\u017cliwo\u015b\u0107 odliczenia b\u0105d\u017a korekt\u0119 wcze\u015bniej odliczonego VAT je\u017celi pierwotnie nieruchomo\u015b\u0107 mia\u0142a przynosi\u0107 przychody z np. wynajmu biura, a ostatecznie by\u0142a zwi\u0105zana ze sprzeda\u017c\u0105 zwolnion\u0105 (na cele mieszkaniowe).<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-dHRxwQ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak wybra\u0107 form\u0119 opodatkowania najmu?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Jak wybra\u0107 form\u0119 opodatkowania najmu?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-cLwcPU","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">O ile wyb\u00f3r najmu prywatnego, czy najmu w ramach dzia\u0142alno\u015bci, jest do\u015b\u0107 klarowny, o tyle ju\u017c decyzja zwi\u0105zana z form\u0105 opodatkowania mo\u017ce stwarza\u0107 pewne trudno\u015bci. Dlatego te\u017c <strong>najlepiej podj\u0105\u0107 wsp\u00f3\u0142prac\u0119 z naszym internetowym biurem rachunkowym!<\/strong> Nasi eksperci od lat zajmuj\u0105 si\u0119 <a href=\"\/oferta\/uslugi-ksiegowe\/\">us\u0142ugami ksi\u0119gowymi<\/a> oraz <a href=\"\/oferta\/doradztwo-prawne-i-podatkowe\/\">us\u0142ugami doradczymi<\/a>, dlatego te\u017c \u015bwietnie znaj\u0105 si\u0119 na aktualnych przepisach podatkowych. Prowadzenie dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z du\u017cym stresem, dlatego skup si\u0119 na rozwijaniu firmy, a my zajmiemy si\u0119 reszt\u0105!<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">O ile wyb\u00f3r najmu prywatnego, czy najmu w ramach dzia\u0142alno\u015bci, jest do\u015b\u0107 klarowny, o tyle ju\u017c decyzja zwi\u0105zana z form\u0105 opodatkowania mo\u017ce stwarza\u0107 pewne trudno\u015bci. Dlatego te\u017c <strong>najlepiej podj\u0105\u0107 wsp\u00f3\u0142prac\u0119 z naszym internetowym biurem rachunkowym!<\/strong> Nasi eksperci od lat zajmuj\u0105 si\u0119 <a href=\"\/oferta\/uslugi-ksiegowe\/\">us\u0142ugami ksi\u0119gowymi<\/a> oraz <a href=\"\/oferta\/doradztwo-prawne-i-podatkowe\/\">us\u0142ugami doradczymi<\/a>, dlatego te\u017c \u015bwietnie znaj\u0105 si\u0119 na aktualnych przepisach podatkowych. Prowadzenie dzia\u0142alno\u015bci gospodarczej wi\u0105\u017ce si\u0119 z du\u017cym stresem, dlatego skup si\u0119 na rozwijaniu firmy, a my zajmiemy si\u0119 reszt\u0105!<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-poYw9P","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Pomo\u017cemy Ci w ka\u017cdym aspekcie zwi\u0105zanym z <a href=\"\/oferta\/rejestracja-dzialalnosci-firmy\/\">rejestracj\u0105 firmy<\/a> i jej p\u00f3\u017aniejszym prowadzeniem. W naszej ofercie znajdziesz tak\u017ce \"<a href=\"\/oferta\/kadry-i-place\/\">kadry i p\u0142ace<\/a>\", czyli kompleksow\u0105 obs\u0142ug\u0119 zwi\u0105zan\u0105 mi\u0119dzy innymi z wyp\u0142atami pracownik\u00f3w. Dzi\u0119ki temu, \u017ce wszystko odbywa si\u0119 zdalnie, nie musisz martwi\u0107 si\u0119 o spotkania, dojazdy, czy nu\u017c\u0105ce wizyty na poczcie. Open Profit to nowa jako\u015b\u0107, wygoda i profesjonalizm.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Pomo\u017cemy Ci w ka\u017cdym aspekcie zwi\u0105zanym z <a href=\"\/oferta\/rejestracja-dzialalnosci-firmy\/\">rejestracj\u0105 firmy<\/a> i jej p\u00f3\u017aniejszym prowadzeniem. W naszej ofercie znajdziesz tak\u017ce \"<a href=\"\/oferta\/kadry-i-place\/\">kadry i p\u0142ace<\/a>\", czyli kompleksow\u0105 obs\u0142ug\u0119 zwi\u0105zan\u0105 mi\u0119dzy innymi z wyp\u0142atami pracownik\u00f3w. Dzi\u0119ki temu, \u017ce wszystko odbywa si\u0119 zdalnie, nie musisz martwi\u0107 si\u0119 o spotkania, dojazdy, czy nu\u017c\u0105ce wizyty na poczcie. 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