{"id":2339,"date":"2024-04-09T10:54:03","date_gmt":"2024-04-09T08:54:03","guid":{"rendered":"https:\/\/openprofit.pl\/?p=2339"},"modified":"2026-03-11T11:20:10","modified_gmt":"2026-03-11T10:20:10","slug":"koszty-firmowe-jakie-wydatki-mozna-zakwalifikowac-do-kosztow-prowadzenia-dzialalnosci-gospodarczej","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/koszty-firmowe-jakie-wydatki-mozna-zakwalifikowac-do-kosztow-prowadzenia-dzialalnosci-gospodarczej\/","title":{"rendered":"Koszty firmowe \u2013 jakie wydatki mo\u017cna zakwalifikowa\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej?"},"content":{"rendered":"\n<p class=\" eplus-wrapper\"><strong>Przedsi\u0119biorcy, kt\u00f3rzy wybrali skal\u0119 podatkow\u0105 lub podatek liniowy, maj\u0105 mo\u017cliwo\u015b\u0107 pomniejszenia podstawy opodatkowania o koszty uzyskania przychodu. Co to s\u0105 koszty uzyskania przychodu i co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku?<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Co to s\u0105 koszty uzyskania przychodu?<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Definicj\u0119 koszt\u00f3w uzyskania przychodu reguluje art. 22 ustawy o podatku dochodowym od os\u00f3b fizycznych: <strong><em>Kosztami uzyskania przychod\u00f3w s\u0105 koszty poniesione w celu osi\u0105gni\u0119cia przychod\u00f3w lub zachowania albo zabezpieczenia \u017ar\u00f3d\u0142a przychod\u00f3w<\/em><\/strong>. S\u0105 to wi\u0119c wydatki, kt\u00f3re ponosi przedsi\u0119biorca w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej. Przych\u00f3d pomniejsza si\u0119 o koszty uzyskania przychodu i w ten spos\u00f3b otrzymujemy doch\u00f3d, kt\u00f3ry stanowi podstaw\u0119 opodatkowania (<strong>przych\u00f3d \u2013 koszt uzyskania przychodu = doch\u00f3d)<\/strong>. Jak zmniejszy\u0107 podatek dochodowy? Mo\u017cna to zrobi\u0107, wliczaj\u0105c wydatki firmowe w koszty uzyskania przychodu.<\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Co mo\u017cna odliczy\u0107 od podatku?<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Odlicze\u0144 mog\u0105 dokona\u0107 przedsi\u0119biorcy, kt\u00f3rych form\u0105 opodatkowania jest skala podatkowa lub podatek liniowy. Co mo\u017cna odliczy\u0107? Wy\u0142\u0105cznie<strong> wydatki powi\u0105zane z prowadzon\u0105 dzia\u0142alno\u015bci\u0105<\/strong>, kt\u00f3re nie zosta\u0142y wykluczone przez ustaw\u0119. Wydatki te musz\u0105 by\u0107 faktycznie poniesione i odpowiednio udokumentowane za pomoc\u0105 faktur, rachunk\u00f3w, bilet\u00f3w na trasy powy\u017cej 50 km, dowod\u00f3w poniesienia op\u0142at pocztowych czy dowod\u00f3w zap\u0142aty za przejazd autostrad\u0105. Warto pami\u0119ta\u0107, \u017ce istniej\u0105 <strong>wydatki uniwersalne i specyficzne<\/strong>. Te drugie s\u0105 bezpo\u015brednio zwi\u0105zane ze specyfik\u0105 prowadzonej dzia\u0142alno\u015bci<em>, np. specjalistyczne narz\u0119dzia stomatologiczne mo\u017ce wliczy\u0107 w koszty dentysta, lecz nie taks\u00f3wkarz.<\/em> Wydatek musi wi\u0119c by\u0107 zawsze powi\u0105zany z dzia\u0142alno\u015bci\u0105.&nbsp;<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Koszty uzyskania przychodu w 2024 roku \u2013 przyk\u0142ady:<\/strong><\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-08c9ef\">\n<li class=\" eplus-wrapper\">czynsz i media,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">abonament na telefon i internet,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">oprogramowanie,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">meble i akcesoria biurowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">urz\u0105dzenia elektroniczne, np. komputer, tablet, skaner, drukarka,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">akcesoria do urz\u0105dze\u0144 biurowych, np. papier i tusze do drukarki, g\u0142o\u015bniki, \u0142adowarki,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">szkolenia, warsztaty, studia podyplomowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">kursy j\u0119zykowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">konferencje naukowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">wydatki na <a href=\"https:\/\/openprofit.pl\/oferta\/uslugi-ksiegowe\/\">us\u0142ugi ksi\u0119gowe<\/a>,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">materia\u0142y do remontu biura,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">ksi\u0105\u017cki i czasopisma bran\u017cowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">dekoracje do biura, np. plakaty, kwiaty w doniczkach (lecz nie mog\u0105 mie\u0107 charakteru reprezentacji, jak na przyk\u0142ad kosztowne obrazy czy rze\u017aby),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">\u015brodki czysto\u015bci,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">marketing, np. wizyt\u00f3wki, reklamy w mediach, strona internetowa,\u00a0<\/li>\n\n\n\n<li class=\" eplus-wrapper\">podr\u00f3\u017ce s\u0142u\u017cbowe, np. diety, noclegi, transport,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">paliwo,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">raty leasingowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">klimatyzacja, ogrzewanie, rolety,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">wydatki zwi\u0105zane z umowami dla pracownik\u00f3w,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">odzie\u017c ochronna lub reklamowa (z logo firmy).<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">S\u0105 to przyk\u0142adowe koszty uniwersalne, kt\u00f3re mo\u017ce generowa\u0107 jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza. <strong>Wrzucanie w koszty to przyk\u0142ad efektywnego zarz\u0105dzania biznesem<\/strong> \u2013 wysokie koszty obni\u017caj\u0105 bowiem podatek dochodowy, a tym samym pozwalaj\u0105 naby\u0107 praktyczne przedmioty i umiej\u0119tno\u015bci.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Koszty uzyskania przychodu a podatek VAT<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Przedsi\u0119biorcy b\u0119d\u0105cy czynnymi podatnikami VAT mog\u0105 poprzez wrzucanie wydatk\u00f3w firmowych w koszty zmniejszy\u0107 nie tylko podatek dochodowy, lecz r\u00f3wnie\u017c podatek VAT. Nabywaj\u0105c towar lub us\u0142ug\u0119, p\u0142acisz bowiem podatek od towar\u00f3w i us\u0142ug, kt\u00f3ry jest wliczony w cen\u0119 produktu.<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Odliczenia mog\u0105 dokona\u0107:<\/strong><\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-e818a9\">\n<li class=\" eplus-wrapper\">zarejestrowani czynni podatnicy VAT,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">przedsi\u0119biorcy, kt\u00f3rzy nabywaj\u0105 towary lub us\u0142ugi zwi\u0105zane z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">przedsi\u0119biorcy posiadaj\u0105cy dokumenty uprawniaj\u0105ce do odliczenia VAT,<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Nie mo\u017cna natomiast odliczy\u0107 faktur dokumentuj\u0105cych transakcje niepodlegaj\u0105ce opodatkowaniu, faktur dokumentuj\u0105cych transakcje zwolnione od podatku, a tak\u017ce tzw. pustych faktur. Ustawa o VAT wskazuje te\u017c ograniczenia, takie jak m.in. us\u0142ugi gastronomiczne i noclegowe nabywane na w\u0142asne potrzeby. <strong>O zwrot podatku VAT w firmie jednoosobowej mo\u017cna si\u0119 ubiega\u0107 do 5 lat wstecz<\/strong> \u2013 wystarczy z\u0142o\u017cy\u0107 korekt\u0119 pliku JPK_V7. Zwrot nadwy\u017cki VAT nast\u0119puje w ci\u0105gu 25 dni (termin skr\u00f3cony), 60 dni (termin podstawowy) lub 180 dni (termin wyd\u0142u\u017cony).<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Koszty uzyskania przychodu \u2013 jak liczy\u0107?<\/strong><\/h2>\n\n\n\n<p class=\" eplus-wrapper\">W pierwszej kolejno\u015bci musisz wiedzie\u0107, co mo\u017cna odliczy\u0107 od podatku, gdy\u017c <strong>nie ka\u017cdy wydatek jest kosztem firmowym<\/strong>. W niekt\u00f3rych przypadkach mo\u017cna natomiast odliczy\u0107 wy\u0142\u0105cznie cz\u0119\u015b\u0107 wydatku, na przyk\u0142ad wtedy, gdy dotyczy on zar\u00f3wno prowadzenia dzia\u0142alno\u015bci gospodarczej, jak i cel\u00f3w prywatnych.&nbsp;<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Je\u015bli nie wiesz, co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku, masz w\u0105tpliwo\u015bci dotycz\u0105ce oblicze\u0144 lub chcesz mie\u0107 po prostu pewno\u015b\u0107, \u017ce prowadzisz prawid\u0142owe odliczenia od dochodu, skorzystaj ze wsparcia do\u015bwiadczonych ksi\u0119gowych z <a href=\"https:\/\/openprofit.pl\/\">Open Profit<\/a>. <strong>Nasze biuro rachunkowe dzia\u0142a w 100% online<\/strong> \u2013 obs\u0142ugujemy jednoosobowe dzia\u0142alno\u015bci gospodarcze, ma\u0142e sp\u00f3\u0142ki oraz osoby na B2B.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>FAQ<\/strong><\/h2>\n\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czy na rycza\u0142cie mo\u017cna odliczy\u0107 koszty?<\/strong><\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Nie. W zwi\u0105zku z tym, \u017ce w rycza\u0142cie ewidencjonowanym opodatkowuje si\u0119 przych\u00f3d, a nie doch\u00f3d, przedsi\u0119biorcy wybieraj\u0105cy t\u0119 form\u0119 opodatkowania, nie mog\u0105 pomniejsza\u0107 podatku o warto\u015b\u0107 koszt\u00f3w uzyskania przychodu. Jest to mo\u017cliwe wy\u0142\u0105cznie za zasadach og\u00f3lnych (skala podatkowa) i wed\u0142ug stawki liniowej.&nbsp;<\/p>\n\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czego NIE mo\u017cna wliczy\u0107 w koszty?<\/strong><\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Nie ka\u017cdy wydatek jest kosztem. Wydatki, kt\u00f3rych nie mo\u017cna odliczy\u0107, reguluje art. 23 ustawy o podatku dochodowym od os\u00f3b fizycznych, kt\u00f3ry wymienia wszystkie wy\u0142\u0105czenia od koszt\u00f3w uzyskania przychod\u00f3w. S\u0105 to mi\u0119dzy innymi:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-13779c\">\n<li class=\" eplus-wrapper\">wydatki na nabycie grunt\u00f3w lub prawa wieczystego u\u017cytkowania grunt\u00f3w, z wyj\u0105tkiem op\u0142at za wieczyste u\u017cytkowanie grunt\u00f3w,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">koszty reprezentacji, w szczeg\u00f3lno\u015bci poniesione na us\u0142ugi gastronomiczne, zakup \u017cywno\u015bci i napoj\u00f3w,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">odsetki do w\u0142asnego kapita\u0142u w\u0142o\u017conego przez podatnika w \u017ar\u00f3d\u0142o przychod\u00f3w,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">darowizny i ofiary,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">podatek dochodowy, podatek od spadk\u00f3w i darowizn.<\/li>\n<\/ul>\n\n\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Jak odliczy\u0107 paliwo w dzia\u0142alno\u015bci gospodarczej?<\/strong><\/h3>\n\n\n\n<p class=\" eplus-wrapper\">Wykorzystuj\u0105c samoch\u00f3d osobowy w dzia\u0142alno\u015bci gospodarczej, podatnik VAT mo\u017ce odliczy\u0107 warto\u015b\u0107 podatku VAT od faktury za paliwo i skorzysta\u0107 z ulgi w wysoko\u015bci 100% lub 50% VAT. Je\u015bli auto jest wykorzystywane wy\u0142\u0105cznie w celach firmowych, mo\u017cesz odliczy\u0107 100% VAT, a pojazd nale\u017cy w\u0142\u0105czy\u0107 w ewidencj\u0119 \u015brodk\u00f3w trwa\u0142ych. Konieczne jest r\u00f3wnie\u017c prowadzenie <a href=\"https:\/\/openprofit.pl\/aktualnosci\/kilometrowka-2024-jakie-sa-nowe-stawki\/\">kilometr\u00f3wki<\/a> \u2013 w innym razie mo\u017cna odliczy\u0107 wy\u0142\u0105cznie 75% koszt\u00f3w eksploatacji. Je\u015bli natomiast samoch\u00f3d jest wykorzystywany zar\u00f3wno do cel\u00f3w firmowych, jak i prywatnych, mo\u017cesz odliczy\u0107 50% VAT od paliwa.<\/p>\n","protected":false},"excerpt":"Przedsi\u0119biorcy, kt\u00f3rzy wybrali skal\u0119 podatkow\u0105 lub podatek liniowy, maj\u0105 mo\u017cliwo\u015b\u0107 pomniejszenia podstawy opodatkowania o koszty uzyskania przychodu. Co to s\u0105 koszty uzyskania przychodu i co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku? Co to s\u0105 koszty uzyskania przychodu? Definicj\u0119 koszt\u00f3w uzyskania przychodu reguluje art. 22 ustawy o podatku dochodowym od os\u00f3b fizycznych: Kosztami [&hellip;]","author":11,"featured_media":2356,"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-2339","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Koszty firmowe \u2013 jakie wydatki mo\u017cna zakwalifikowa\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej? | openprofit.pl<\/title>\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\/koszty-firmowe-jakie-wydatki-mozna-zakwalifikowac-do-kosztow-prowadzenia-dzialalnosci-gospodarczej\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Koszty firmowe \u2013 jakie wydatki mo\u017cna zakwalifikowa\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej? | openprofit.pl\" \/>\n<meta property=\"og:description\" content=\"Przedsi\u0119biorcy, kt\u00f3rzy wybrali skal\u0119 podatkow\u0105 lub podatek liniowy, maj\u0105 mo\u017cliwo\u015b\u0107 pomniejszenia podstawy opodatkowania o koszty uzyskania przychodu. Co to s\u0105 koszty uzyskania przychodu i co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku? Co to s\u0105 koszty uzyskania przychodu? Definicj\u0119 koszt\u00f3w uzyskania przychodu reguluje art. 22 ustawy o podatku dochodowym od os\u00f3b fizycznych: Kosztami [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/openprofit.pl\/aktualnosci\/koszty-firmowe-jakie-wydatki-mozna-zakwalifikowac-do-kosztow-prowadzenia-dzialalnosci-gospodarczej\/\" \/>\n<meta property=\"og:site_name\" content=\"openprofit.pl\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-09T08:54:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-11T10:20:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2024\/04\/koszty-firmowe.webp\" \/>\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\/webp\" \/>\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=\"6 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Koszty firmowe \u2013 jakie wydatki mo\u017cna zakwalifikowa\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej? | openprofit.pl","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\/koszty-firmowe-jakie-wydatki-mozna-zakwalifikowac-do-kosztow-prowadzenia-dzialalnosci-gospodarczej\/","og_locale":"pl_PL","og_type":"article","og_title":"Koszty firmowe \u2013 jakie wydatki mo\u017cna zakwalifikowa\u0107 do koszt\u00f3w prowadzenia dzia\u0142alno\u015bci gospodarczej? | openprofit.pl","og_description":"Przedsi\u0119biorcy, kt\u00f3rzy wybrali skal\u0119 podatkow\u0105 lub podatek liniowy, maj\u0105 mo\u017cliwo\u015b\u0107 pomniejszenia podstawy opodatkowania o koszty uzyskania przychodu. Co to s\u0105 koszty uzyskania przychodu i co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku? Co to s\u0105 koszty uzyskania przychodu? 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Co to s\u0105 koszty uzyskania przychodu i co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku?<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Przedsi\u0119biorcy, kt\u00f3rzy wybrali skal\u0119 podatkow\u0105 lub podatek liniowy, maj\u0105 mo\u017cliwo\u015b\u0107 pomniejszenia podstawy opodatkowania o koszty uzyskania przychodu. Co to s\u0105 koszty uzyskania przychodu i co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku?<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-sGJtkg","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Co to s\u0105 koszty uzyskania przychodu?<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Co to s\u0105 koszty uzyskania przychodu?<\/strong><\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-chVfh7","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Definicj\u0119 koszt\u00f3w uzyskania przychodu reguluje art. 22 ustawy o podatku dochodowym od os\u00f3b fizycznych: <strong><em>Kosztami uzyskania przychod\u00f3w s\u0105 koszty poniesione w celu osi\u0105gni\u0119cia przychod\u00f3w lub zachowania albo zabezpieczenia \u017ar\u00f3d\u0142a przychod\u00f3w<\/em><\/strong>. S\u0105 to wi\u0119c wydatki, kt\u00f3re ponosi przedsi\u0119biorca w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej. Przych\u00f3d pomniejsza si\u0119 o koszty uzyskania przychodu i w ten spos\u00f3b otrzymujemy doch\u00f3d, kt\u00f3ry stanowi podstaw\u0119 opodatkowania (<strong>przych\u00f3d \u2013 koszt uzyskania przychodu = doch\u00f3d)<\/strong>. Jak zmniejszy\u0107 podatek dochodowy? Mo\u017cna to zrobi\u0107, wliczaj\u0105c wydatki firmowe w koszty uzyskania przychodu.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Definicj\u0119 koszt\u00f3w uzyskania przychodu reguluje art. 22 ustawy o podatku dochodowym od os\u00f3b fizycznych: <strong><em>Kosztami uzyskania przychod\u00f3w s\u0105 koszty poniesione w celu osi\u0105gni\u0119cia przychod\u00f3w lub zachowania albo zabezpieczenia \u017ar\u00f3d\u0142a przychod\u00f3w<\/em><\/strong>. S\u0105 to wi\u0119c wydatki, kt\u00f3re ponosi przedsi\u0119biorca w ramach prowadzonej dzia\u0142alno\u015bci gospodarczej. Przych\u00f3d pomniejsza si\u0119 o koszty uzyskania przychodu i w ten spos\u00f3b otrzymujemy doch\u00f3d, kt\u00f3ry stanowi podstaw\u0119 opodatkowania (<strong>przych\u00f3d \u2013 koszt uzyskania przychodu = doch\u00f3d)<\/strong>. Jak zmniejszy\u0107 podatek dochodowy? Mo\u017cna to zrobi\u0107, wliczaj\u0105c wydatki firmowe w koszty uzyskania przychodu.<\/p>\n"]},{"blockName":"core\/shortcode","attrs":{"epAnimationGeneratedClass":"edplus_anim-oXREeh","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n[accounting_banner]\n","innerContent":["\n[accounting_banner]\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-6Mqqg4","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Co mo\u017cna odliczy\u0107 od podatku?<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Co mo\u017cna odliczy\u0107 od podatku?<\/strong><\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-2Hgh2u","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Odlicze\u0144 mog\u0105 dokona\u0107 przedsi\u0119biorcy, kt\u00f3rych form\u0105 opodatkowania jest skala podatkowa lub podatek liniowy. Co mo\u017cna odliczy\u0107? Wy\u0142\u0105cznie<strong> wydatki powi\u0105zane z prowadzon\u0105 dzia\u0142alno\u015bci\u0105<\/strong>, kt\u00f3re nie zosta\u0142y wykluczone przez ustaw\u0119. Wydatki te musz\u0105 by\u0107 faktycznie poniesione i odpowiednio udokumentowane za pomoc\u0105 faktur, rachunk\u00f3w, bilet\u00f3w na trasy powy\u017cej 50 km, dowod\u00f3w poniesienia op\u0142at pocztowych czy dowod\u00f3w zap\u0142aty za przejazd autostrad\u0105. Warto pami\u0119ta\u0107, \u017ce istniej\u0105 <strong>wydatki uniwersalne i specyficzne<\/strong>. Te drugie s\u0105 bezpo\u015brednio zwi\u0105zane ze specyfik\u0105 prowadzonej dzia\u0142alno\u015bci<em>, np. specjalistyczne narz\u0119dzia stomatologiczne mo\u017ce wliczy\u0107 w koszty dentysta, lecz nie taks\u00f3wkarz.<\/em> Wydatek musi wi\u0119c by\u0107 zawsze powi\u0105zany z dzia\u0142alno\u015bci\u0105.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Odlicze\u0144 mog\u0105 dokona\u0107 przedsi\u0119biorcy, kt\u00f3rych form\u0105 opodatkowania jest skala podatkowa lub podatek liniowy. Co mo\u017cna odliczy\u0107? Wy\u0142\u0105cznie<strong> wydatki powi\u0105zane z prowadzon\u0105 dzia\u0142alno\u015bci\u0105<\/strong>, kt\u00f3re nie zosta\u0142y wykluczone przez ustaw\u0119. Wydatki te musz\u0105 by\u0107 faktycznie poniesione i odpowiednio udokumentowane za pomoc\u0105 faktur, rachunk\u00f3w, bilet\u00f3w na trasy powy\u017cej 50 km, dowod\u00f3w poniesienia op\u0142at pocztowych czy dowod\u00f3w zap\u0142aty za przejazd autostrad\u0105. Warto pami\u0119ta\u0107, \u017ce istniej\u0105 <strong>wydatki uniwersalne i specyficzne<\/strong>. Te drugie s\u0105 bezpo\u015brednio zwi\u0105zane ze specyfik\u0105 prowadzonej dzia\u0142alno\u015bci<em>, np. specjalistyczne narz\u0119dzia stomatologiczne mo\u017ce wliczy\u0107 w koszty dentysta, lecz nie taks\u00f3wkarz.<\/em> Wydatek musi wi\u0119c by\u0107 zawsze powi\u0105zany z dzia\u0142alno\u015bci\u0105.&nbsp;<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-aCcUvu","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Koszty uzyskania przychodu w 2024 roku \u2013 przyk\u0142ady:<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Koszty uzyskania przychodu w 2024 roku \u2013 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rze\u017aby),<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-jURkWf","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">\u015brodki czysto\u015bci,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">\u015brodki czysto\u015bci,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-aWspC5","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">marketing, np. wizyt\u00f3wki, reklamy w mediach, strona internetowa,&nbsp;<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">marketing, np. wizyt\u00f3wki, reklamy w mediach, strona internetowa,&nbsp;<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-IUlbKt","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">podr\u00f3\u017ce s\u0142u\u017cbowe, np. diety, noclegi, transport,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">podr\u00f3\u017ce s\u0142u\u017cbowe, np. diety, noclegi, transport,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-AyGfTO","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">paliwo,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">paliwo,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-X2PoI2","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">raty leasingowe,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">raty leasingowe,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-0SLQzJ","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">klimatyzacja, 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umiej\u0119tno\u015bci.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">S\u0105 to przyk\u0142adowe koszty uniwersalne, kt\u00f3re mo\u017ce generowa\u0107 jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza. <strong>Wrzucanie w koszty to przyk\u0142ad efektywnego zarz\u0105dzania biznesem<\/strong> \u2013 wysokie koszty obni\u017caj\u0105 bowiem podatek dochodowy, a tym samym pozwalaj\u0105 naby\u0107 praktyczne przedmioty i umiej\u0119tno\u015bci.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-YwJqEp","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Koszty uzyskania przychodu a podatek VAT<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Koszty uzyskania przychodu a podatek 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class=\" eplus-wrapper\">zarejestrowani czynni podatnicy VAT,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">zarejestrowani czynni podatnicy VAT,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-ErEvB1","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">przedsi\u0119biorcy, kt\u00f3rzy nabywaj\u0105 towary lub us\u0142ugi zwi\u0105zane z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">przedsi\u0119biorcy, kt\u00f3rzy nabywaj\u0105 towary lub us\u0142ugi zwi\u0105zane z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105,<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-TtFmHn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\">przedsi\u0119biorcy posiadaj\u0105cy dokumenty uprawniaj\u0105ce do odliczenia VAT,<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\">przedsi\u0119biorcy posiadaj\u0105cy dokumenty uprawniaj\u0105ce do odliczenia VAT,<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-e818a9\">\n\n\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-d38wiS","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Nie mo\u017cna natomiast odliczy\u0107 faktur dokumentuj\u0105cych transakcje niepodlegaj\u0105ce opodatkowaniu, faktur dokumentuj\u0105cych transakcje zwolnione od podatku, a tak\u017ce tzw. pustych faktur. Ustawa o VAT wskazuje te\u017c ograniczenia, takie jak m.in. us\u0142ugi gastronomiczne i noclegowe nabywane na w\u0142asne potrzeby. <strong>O zwrot podatku VAT w firmie jednoosobowej mo\u017cna si\u0119 ubiega\u0107 do 5 lat wstecz<\/strong> \u2013 wystarczy z\u0142o\u017cy\u0107 korekt\u0119 pliku JPK_V7. Zwrot nadwy\u017cki VAT nast\u0119puje w ci\u0105gu 25 dni (termin skr\u00f3cony), 60 dni (termin podstawowy) lub 180 dni (termin wyd\u0142u\u017cony).<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Nie mo\u017cna natomiast odliczy\u0107 faktur dokumentuj\u0105cych transakcje niepodlegaj\u0105ce opodatkowaniu, faktur dokumentuj\u0105cych transakcje zwolnione od podatku, a tak\u017ce tzw. pustych faktur. Ustawa o VAT wskazuje te\u017c ograniczenia, takie jak m.in. us\u0142ugi gastronomiczne i noclegowe nabywane na w\u0142asne potrzeby. <strong>O zwrot podatku VAT w firmie jednoosobowej mo\u017cna si\u0119 ubiega\u0107 do 5 lat wstecz<\/strong> \u2013 wystarczy z\u0142o\u017cy\u0107 korekt\u0119 pliku JPK_V7. Zwrot nadwy\u017cki VAT nast\u0119puje w ci\u0105gu 25 dni (termin skr\u00f3cony), 60 dni (termin podstawowy) lub 180 dni (termin wyd\u0142u\u017cony).<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-BvXHf9","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Koszty uzyskania przychodu \u2013 jak liczy\u0107?<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>Koszty uzyskania przychodu \u2013 jak liczy\u0107?<\/strong><\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-nYa179","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">W pierwszej kolejno\u015bci musisz wiedzie\u0107, co mo\u017cna odliczy\u0107 od podatku, gdy\u017c <strong>nie ka\u017cdy wydatek jest kosztem firmowym<\/strong>. W niekt\u00f3rych przypadkach mo\u017cna natomiast odliczy\u0107 wy\u0142\u0105cznie cz\u0119\u015b\u0107 wydatku, na przyk\u0142ad wtedy, gdy dotyczy on zar\u00f3wno prowadzenia dzia\u0142alno\u015bci gospodarczej, jak i cel\u00f3w prywatnych.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">W pierwszej kolejno\u015bci musisz wiedzie\u0107, co mo\u017cna odliczy\u0107 od podatku, gdy\u017c <strong>nie ka\u017cdy wydatek jest kosztem firmowym<\/strong>. W niekt\u00f3rych przypadkach mo\u017cna natomiast odliczy\u0107 wy\u0142\u0105cznie cz\u0119\u015b\u0107 wydatku, na przyk\u0142ad wtedy, gdy dotyczy on zar\u00f3wno prowadzenia dzia\u0142alno\u015bci gospodarczej, jak i cel\u00f3w prywatnych.&nbsp;<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-doyp4X","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Je\u015bli nie wiesz, co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku, masz w\u0105tpliwo\u015bci dotycz\u0105ce oblicze\u0144 lub chcesz mie\u0107 po prostu pewno\u015b\u0107, \u017ce prowadzisz prawid\u0142owe odliczenia od dochodu, skorzystaj ze wsparcia do\u015bwiadczonych ksi\u0119gowych z <a href=\"https:\/\/openprofit.pl\/\">Open Profit<\/a>. <strong>Nasze biuro rachunkowe dzia\u0142a w 100% online<\/strong> \u2013 obs\u0142ugujemy jednoosobowe dzia\u0142alno\u015bci gospodarcze, ma\u0142e sp\u00f3\u0142ki oraz osoby na B2B.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Je\u015bli nie wiesz, co mo\u017cna wrzuci\u0107 w koszty firmy jednoosobowej w 2024 roku, masz w\u0105tpliwo\u015bci dotycz\u0105ce oblicze\u0144 lub chcesz mie\u0107 po prostu pewno\u015b\u0107, \u017ce prowadzisz prawid\u0142owe odliczenia od dochodu, skorzystaj ze wsparcia do\u015bwiadczonych ksi\u0119gowych z <a href=\"https:\/\/openprofit.pl\/\">Open Profit<\/a>. <strong>Nasze biuro rachunkowe dzia\u0142a w 100% online<\/strong> \u2013 obs\u0142ugujemy jednoosobowe dzia\u0142alno\u015bci gospodarcze, ma\u0142e sp\u00f3\u0142ki oraz osoby na B2B.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-AfKW3T","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>FAQ<\/strong><\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\"><strong>FAQ<\/strong><\/h2>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-DPnk5F","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czy na rycza\u0142cie mo\u017cna odliczy\u0107 koszty?<\/strong><\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czy na rycza\u0142cie mo\u017cna odliczy\u0107 koszty?<\/strong><\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-7E00uO","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Nie. W zwi\u0105zku z tym, \u017ce w rycza\u0142cie ewidencjonowanym opodatkowuje si\u0119 przych\u00f3d, a nie doch\u00f3d, przedsi\u0119biorcy wybieraj\u0105cy t\u0119 form\u0119 opodatkowania, nie mog\u0105 pomniejsza\u0107 podatku o warto\u015b\u0107 koszt\u00f3w uzyskania przychodu. Jest to mo\u017cliwe wy\u0142\u0105cznie za zasadach og\u00f3lnych (skala podatkowa) i wed\u0142ug stawki liniowej.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Nie. W zwi\u0105zku z tym, \u017ce w rycza\u0142cie ewidencjonowanym opodatkowuje si\u0119 przych\u00f3d, a nie doch\u00f3d, przedsi\u0119biorcy wybieraj\u0105cy t\u0119 form\u0119 opodatkowania, nie mog\u0105 pomniejsza\u0107 podatku o warto\u015b\u0107 koszt\u00f3w uzyskania przychodu. Jest to mo\u017cliwe wy\u0142\u0105cznie za zasadach og\u00f3lnych (skala podatkowa) i wed\u0142ug stawki liniowej.&nbsp;<\/p>\n"]},{"blockName":"core\/heading","attrs":{"level":3,"className":"","epAnimationGeneratedClass":"edplus_anim-CTdP9l","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czego NIE mo\u017cna wliczy\u0107 w koszty?<\/strong><\/h3>\n","innerContent":["\n<h3 class=\" wp-block-heading eplus-wrapper\"><strong>Czego NIE mo\u017cna wliczy\u0107 w koszty?<\/strong><\/h3>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-FkG3u5","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Nie ka\u017cdy wydatek jest kosztem. Wydatki, kt\u00f3rych nie mo\u017cna odliczy\u0107, reguluje art. 23 ustawy o podatku dochodowym od os\u00f3b fizycznych, kt\u00f3ry wymienia wszystkie wy\u0142\u0105czenia od koszt\u00f3w uzyskania przychod\u00f3w. S\u0105 to mi\u0119dzy innymi:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Nie ka\u017cdy wydatek jest kosztem. Wydatki, kt\u00f3rych nie mo\u017cna odliczy\u0107, reguluje art. 23 ustawy o podatku dochodowym od os\u00f3b fizycznych, kt\u00f3ry wymienia wszystkie wy\u0142\u0105czenia od koszt\u00f3w uzyskania przychod\u00f3w. S\u0105 to mi\u0119dzy innymi:<\/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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Je\u015bli auto jest wykorzystywane wy\u0142\u0105cznie w celach firmowych, mo\u017cesz odliczy\u0107 100% VAT, a pojazd nale\u017cy w\u0142\u0105czy\u0107 w ewidencj\u0119 \u015brodk\u00f3w trwa\u0142ych. Konieczne jest r\u00f3wnie\u017c prowadzenie <a href=\"https:\/\/openprofit.pl\/aktualnosci\/kilometrowka-2024-jakie-sa-nowe-stawki\/\">kilometr\u00f3wki<\/a> \u2013 w innym razie mo\u017cna odliczy\u0107 wy\u0142\u0105cznie 75% koszt\u00f3w eksploatacji. Je\u015bli natomiast samoch\u00f3d jest wykorzystywany zar\u00f3wno do cel\u00f3w firmowych, jak i prywatnych, mo\u017cesz odliczy\u0107 50% VAT od paliwa.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Wykorzystuj\u0105c samoch\u00f3d osobowy w dzia\u0142alno\u015bci gospodarczej, podatnik VAT mo\u017ce odliczy\u0107 warto\u015b\u0107 podatku VAT od faktury za paliwo i skorzysta\u0107 z ulgi w wysoko\u015bci 100% lub 50% VAT. Je\u015bli auto jest wykorzystywane wy\u0142\u0105cznie w celach firmowych, mo\u017cesz odliczy\u0107 100% VAT, a pojazd nale\u017cy w\u0142\u0105czy\u0107 w ewidencj\u0119 \u015brodk\u00f3w trwa\u0142ych. Konieczne jest r\u00f3wnie\u017c prowadzenie <a href=\"https:\/\/openprofit.pl\/aktualnosci\/kilometrowka-2024-jakie-sa-nowe-stawki\/\">kilometr\u00f3wki<\/a> \u2013 w innym razie mo\u017cna odliczy\u0107 wy\u0142\u0105cznie 75% koszt\u00f3w eksploatacji. 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