{"id":1066,"date":"2026-04-27T08:19:10","date_gmt":"2026-04-27T08:19:10","guid":{"rendered":"https:\/\/komatax.pl\/?p=1066"},"modified":"2026-08-18T11:55:42","modified_gmt":"2026-08-18T09:55:42","slug":"kontrola-skarbowa-w-2026-r-jak-przygotowac-firme","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/kontrola-skarbowa-w-2026-r-jak-przygotowac-firme\/","title":{"rendered":"Kontrola skarbowa w 2026 r., jak przygotowa\u0107 firm\u0119?"},"content":{"rendered":"<style>.kb-row-layout-id1066_bdd1c4-6e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1066_bdd1c4-6e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1066_bdd1c4-6e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1066_bdd1c4-6e > .kt-row-layout-overlay{opacity:0.60;}@media all and (max-width: 1024px){.kb-row-layout-id1066_bdd1c4-6e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1066_bdd1c4-6e > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1066_bdd1c4-6e alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1066_c6d05f-77 > .kt-inside-inner-col{display:flex;}.kadence-column1066_c6d05f-77 > .kt-inside-inner-col,.kadence-column1066_c6d05f-77 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1066_c6d05f-77 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_c6d05f-77 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1066_c6d05f-77 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1066_c6d05f-77 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1066_c6d05f-77 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_c6d05f-77 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_c6d05f-77{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_c6d05f-77 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1066_c6d05f-77 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_c6d05f-77\"><div class=\"kt-inside-inner-col\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/komatax.pl\/\">Strona g\u0142\u00f3wna<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">Kontrola skarbowa w 2026 r. \u2013 jak przygotowa\u0107 firm\u0119?<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86, .wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86[data-kb-block=\"kb-adv-heading1066_76ec49-86\"]{max-width:1050px;margin-right:auto;margin-left:auto;padding-top:0px;margin-top:20px;text-align:center;font-size:62px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86[data-kb-block=\"kb-adv-heading1066_76ec49-86\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86[data-kb-block=\"kb-adv-heading1066_76ec49-86\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86, .wp-block-kadence-advancedheading.kt-adv-heading1066_76ec49-86[data-kb-block=\"kb-adv-heading1066_76ec49-86\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1066_76ec49-86 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_76ec49-86\">Kontrola skarbowa w 2026 r., jak przygotowa\u0107 firm\u0119?<\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1066_1bcb72-c4 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1066_1bcb72-c4 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1066_1bcb72-c4 > .kt-row-column-wrap{column-gap:60px;max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, calc(70% - ((60px * 1 )\/2)))minmax(0, calc(30% - ((60px * 1 )\/2)));}.kb-row-layout-id1066_1bcb72-c4 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1066_1bcb72-c4 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1066_1bcb72-c4 > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1066_1bcb72-c4 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1066_206f7d-e6 > .kt-inside-inner-col,.kadence-column1066_206f7d-e6 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1066_206f7d-e6 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_206f7d-e6 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_206f7d-e6 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_206f7d-e6 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_206f7d-e6{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_206f7d-e6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1066_206f7d-e6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_206f7d-e6\"><div class=\"kt-inside-inner-col\"><style>.kb-image1066_2d5fc8-ff .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1066_2d5fc8-ff size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"630\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/5.webp\" alt=\"Ilustracja do artyku\u0142u: Minimalny podatek CIT od straty\" class=\"kb-img wp-image-1206\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/5.webp 1200w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/5-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/5-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/5-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_505e83-f8, .wp-block-kadence-advancedheading.kt-adv-heading1066_505e83-f8[data-kb-block=\"kb-adv-heading1066_505e83-f8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_505e83-f8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_505e83-f8[data-kb-block=\"kb-adv-heading1066_505e83-f8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_505e83-f8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_505e83-f8[data-kb-block=\"kb-adv-heading1066_505e83-f8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_505e83-f8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_505e83-f8\">Kontrola skarbowa nie musi parali\u017cowa\u0107 pracy Twojego przedsi\u0119biorstwa. Dzi\u0119ki rewolucyjnym zmianom w prawie, kt\u00f3re wesz\u0142y w \u017cycie na prze\u0142omie 2025 i 2026 roku, podatnicy zyskali pot\u0119\u017cn\u0105 tarcz\u0119 ochronn\u0105. Nowe zasady rozstrzygania w\u0105tpliwo\u015bci na korzy\u015b\u0107 firm, sztywne limity czasu trwania audyt\u00f3w oraz u\u0142atwienia w KSeF i korektach celno-skarbowych sprawiaj\u0105, \u017ce relacja z fiskusem staje si\u0119 bardziej partnerska. Ten praktyczny przewodnik pokazuje krok po kroku, jak przygotowa\u0107 firm\u0119 na kontrol\u0119 w 2026 roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_5cc484-20, .wp-block-kadence-advancedheading.kt-adv-heading1066_5cc484-20[data-kb-block=\"kb-adv-heading1066_5cc484-20\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_5cc484-20 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_5cc484-20[data-kb-block=\"kb-adv-heading1066_5cc484-20\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_5cc484-20 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_5cc484-20[data-kb-block=\"kb-adv-heading1066_5cc484-20\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading1066_5cc484-20 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_5cc484-20\">Spis tre\u015bci<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"#dlaczego-kontrole\">Dlaczego kontrole skarbowe staj\u0105 si\u0119 cz\u0119stsze?<\/a><\/li>\n\n\n\n<li><a href=\"#rodzaje-kontroli\">Rodzaje kontroli z urz\u0119du skarbowego<\/a><\/li>\n\n\n\n<li><a href=\"#nowe-obowiazki\">Nowe obowi\u0105zki w 2026 roku: KSeF, JPK i nie tylko<\/a><\/li>\n\n\n\n<li><a href=\"#dokumentacja\">Jak przygotowa\u0107 dokumentacj\u0119 przed kontrol\u0105<\/a><\/li>\n\n\n\n<li><a href=\"#prawa-podatnika\">Twoje prawa podczas kontroli skarbowej<\/a><\/li>\n\n\n\n<li><a href=\"#najczestsze-bledy\">Najcz\u0119stsze b\u0142\u0119dy firm i jak ich unika\u0107<\/a><\/li>\n\n\n\n<li><a href=\"#podsumowanie\">Podsumowanie i kolejne kroki<\/a><\/li>\n\n\n\n<li><a href=\"#faq\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/a><\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_69b572-30, .wp-block-kadence-advancedheading.kt-adv-heading1066_69b572-30[data-kb-block=\"kb-adv-heading1066_69b572-30\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_69b572-30 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_69b572-30[data-kb-block=\"kb-adv-heading1066_69b572-30\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_69b572-30 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_69b572-30[data-kb-block=\"kb-adv-heading1066_69b572-30\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"dlaczego-kontrole\" class=\"kt-adv-heading1066_69b572-30 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_69b572-30\">Dlaczego kontrole skarbowe staj\u0105 si\u0119 cz\u0119stsze?<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_a672fd-59, .wp-block-kadence-advancedheading.kt-adv-heading1066_a672fd-59[data-kb-block=\"kb-adv-heading1066_a672fd-59\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_a672fd-59 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_a672fd-59[data-kb-block=\"kb-adv-heading1066_a672fd-59\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_a672fd-59 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_a672fd-59[data-kb-block=\"kb-adv-heading1066_a672fd-59\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_a672fd-59 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_a672fd-59\">Liczba czynno\u015bci sprawdzaj\u0105cych i kontrolnych w Polsce systematycznie ro\u015bnie. Nie wynika to jednak z faktu, \u017ce urz\u0119dnicy cz\u0119\u015bciej odwiedzaj\u0105 siedziby firm. To efekt pe\u0142nej cyfryzacji administracji skarbowej.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_7242fc-71, .wp-block-kadence-advancedheading.kt-adv-heading1066_7242fc-71[data-kb-block=\"kb-adv-heading1066_7242fc-71\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_7242fc-71 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_7242fc-71[data-kb-block=\"kb-adv-heading1066_7242fc-71\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_7242fc-71 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_7242fc-71[data-kb-block=\"kb-adv-heading1066_7242fc-71\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_7242fc-71 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_7242fc-71\">Dzisiaj urz\u0105d skarbowy widzi wi\u0119cej ni\u017c kiedykolwiek wcze\u015bniej. Automatyczne algorytmy Krajowej Administracji Skarbowej (KAS) na bie\u017c\u0105co por\u00f3wnuj\u0105 Twoje dane z deklaracji JPK_V7 z baz\u0105 Krajowego Systemu e-Faktur (KSeF), informacjami z system\u00f3w bankowych (STIR) oraz rejestrami ZUS. Je\u015bli system wykryje jak\u0105kolwiek rozbie\u017cno\u015b\u0107 lub nietypow\u0105 transakcj\u0119 dla Twojej bran\u017cy, automatycznie generuje wezwanie lub typuje firm\u0119 do kontroli.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_a09cdd-ca, .wp-block-kadence-advancedheading.kt-adv-heading1066_a09cdd-ca[data-kb-block=\"kb-adv-heading1066_a09cdd-ca\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_a09cdd-ca mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_a09cdd-ca[data-kb-block=\"kb-adv-heading1066_a09cdd-ca\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_a09cdd-ca img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_a09cdd-ca[data-kb-block=\"kb-adv-heading1066_a09cdd-ca\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_a09cdd-ca wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_a09cdd-ca\">Dobra wiadomo\u015b\u0107 jest taka, \u017ce wi\u0119kszo\u015b\u0107 weryfikacji ko\u0144czy si\u0119 bez dotkliwych kar, pod warunkiem \u017ce firma prowadzi rzeteln\u0105, sp\u00f3jn\u0105 dokumentacj\u0119 i zna swoje prawa. \u015awiadomo\u015b\u0107 tego, jak dzia\u0142a system, czego szuka kontroler i jakie tarcze prawne przys\u0142uguj\u0105 podatnikowi w 2026 roku, to najlepsza polisa ubezpieczeniowa dla ka\u017cdego biznesu.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_aca671-c8, .wp-block-kadence-advancedheading.kt-adv-heading1066_aca671-c8[data-kb-block=\"kb-adv-heading1066_aca671-c8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_aca671-c8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_aca671-c8[data-kb-block=\"kb-adv-heading1066_aca671-c8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_aca671-c8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_aca671-c8[data-kb-block=\"kb-adv-heading1066_aca671-c8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"rodzaje-kontroli\" class=\"kt-adv-heading1066_aca671-c8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_aca671-c8\">Rodzaje kontroli z urz\u0119du skarbowego<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_7dc746-e2, .wp-block-kadence-advancedheading.kt-adv-heading1066_7dc746-e2[data-kb-block=\"kb-adv-heading1066_7dc746-e2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_7dc746-e2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_7dc746-e2[data-kb-block=\"kb-adv-heading1066_7dc746-e2\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_7dc746-e2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_7dc746-e2[data-kb-block=\"kb-adv-heading1066_7dc746-e2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_7dc746-e2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_7dc746-e2\">Nie ka\u017cde pismo z urz\u0119du oznacza od razu sformalizowan\u0105 i d\u0142ug\u0105 procedur\u0119. Warto odr\u00f3\u017cnia\u0107 poszczeg\u00f3lne dzia\u0142ania organ\u00f3w:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Czynno\u015bci sprawdzaj\u0105ce:<\/strong> Najcz\u0119stsza i najmniej uci\u0105\u017cliwa forma weryfikacji. Zazwyczaj urz\u0119dnik prosi o wyja\u015bnienie drobnej rozbie\u017cno\u015bci, przes\u0142anie pojedynczej faktury lub potwierdzenia przelewu. Wszystko odbywa si\u0119 zdalnie.<\/li>\n\n\n\n<li><strong>Kontrola podatkowa:<\/strong> Sformalizowana procedura prowadzona przez urz\u0105d skarbowy. Wymaga wcze\u015bniejszego dor\u0119czenia oficjalnego zawiadomienia o zamiarze wszcz\u0119cia kontroli (ZAW-K). Dotyczy konkretnego podatku i okresu rozliczeniowego.<\/li>\n\n\n\n<li><strong>Kontrola celno-skarbowa:<\/strong> Prowadzona przez urz\u0119dy celno-skarbowe (UCS). Dotyczy najpowa\u017cniejszych obszar\u00f3w (np. karuzel VAT, cen transferowych, nieujawnionych \u017ar\u00f3de\u0142 przychod\u00f3w). Mo\u017ce zosta\u0107 wszcz\u0119ta bez uprzedzenia, bezpo\u015brednio na legitymacj\u0119 s\u0142u\u017cbow\u0105.<\/li>\n\n\n\n<li><strong>Post\u0119powanie podatkowe:<\/strong> Etap, kt\u00f3ry najcz\u0119\u015bciej nast\u0119puje po kontroli, je\u015bli organ wykry\u0142 nieprawid\u0142owo\u015bci, a podatnik nie z\u0142o\u017cy\u0142 dobrowolnej korekty deklaracji. Ko\u0144czy si\u0119 wydaniem decyzji okre\u015blaj\u0105cej wysoko\u015b\u0107 zobowi\u0105zania.<\/li>\n<\/ul>\n\n\n<style>.kb-table-container1066_242886-49{overflow-x:auto;}.kb-table-container .kb-table1066_242886-49 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table1066_242886-49 caption{text-align:center;}.kb-table-container .kb-table1066_242886-49 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table1066_242886-49 tr:nth-of-type(odd){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table1066_242886-49 td, .kb-table1066_242886-49 th{border-top:1px solid rgba(38,38,38,0.55);border-right:1px solid rgba(38,38,38,0.55);border-bottom:1px solid rgba(38,38,38,0.55);border-left:1px solid rgba(38,38,38,0.55);}@media all and (max-width: 1024px){.kb-table-container .kb-table1066_242886-49 td, .kb-table1066_242886-49 th{border-top:1px solid rgba(38,38,38,0.55);border-right:1px solid rgba(38,38,38,0.55);border-bottom:1px solid rgba(38,38,38,0.55);border-left:1px solid rgba(38,38,38,0.55);}}@media all and (max-width: 767px){.kb-table-container .kb-table1066_242886-49 td, .kb-table1066_242886-49 th{border-top:1px solid rgba(38,38,38,0.55);border-right:1px solid rgba(38,38,38,0.55);border-bottom:1px solid rgba(38,38,38,0.55);border-left:1px solid rgba(38,38,38,0.55);}}<\/style><div class=\"kb-table-container kb-table-container1066_242886-49 wp-block-kadence-table\"><table class=\"kb-table kb-table1066_242886-49\">\n<tr class=\"kb-table-row kb-table-row1066_9d232d-d3\">\n<th  scope=\"col\" class=\"kb-table-data kb-table-data1066_22f6f7-54\">\n\n<p class=\"wp-block-paragraph\"><strong>Forma<\/strong><\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data1066_b897be-47\">\n\n<p class=\"wp-block-paragraph\"><strong>Kto prowadzi<\/strong><\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data1066_4782b9-64\">\n\n<p class=\"wp-block-paragraph\"><strong>Czas trwania<\/strong><\/p>\n\n<\/th>\n\n<th  scope=\"col\" class=\"kb-table-data kb-table-data1066_f342db-e6\">\n\n<p class=\"wp-block-paragraph\"><strong>Uprzedzenie<\/strong><\/p>\n\n<\/th>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1066_b68f90-d0\">\n<td  class=\"kb-table-data kb-table-data1066_b0ad24-9b\">\n\n<p class=\"wp-block-paragraph\">Czynno\u015bci sprawdzaj\u0105ce<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_d8f4e5-fa\">\n\n<p class=\"wp-block-paragraph\">Urz\u0105d Skarbowy (US)<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_f3352f-d8\">\n\n<p class=\"wp-block-paragraph\">Kilka dni<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_91753a-b5\">\n\n<p class=\"wp-block-paragraph\">Tak (pisemne wezwanie)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1066_f34394-aa\">\n<td  class=\"kb-table-data kb-table-data1066_ccb38d-9c\">\n\n<p class=\"wp-block-paragraph\">Kontrola podatkowa<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_b07b04-f8\">\n\n<p class=\"wp-block-paragraph\">Urz\u0105d Skarbowy (US)<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_a7fcdd-94\">\n\n<p class=\"wp-block-paragraph\">Limitowany ustawowo (dni robocze)<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_37a975-fc\">\n\n<p class=\"wp-block-paragraph\">Tak (zawiadomienie ZAW-K)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1066_90567c-10\">\n<td  class=\"kb-table-data kb-table-data1066_c30cc1-fe\">\n\n<p class=\"wp-block-paragraph\">Kontrola celno-skarbowa<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_b886ef-54\">\n\n<p class=\"wp-block-paragraph\">Urz\u0105d Celno-Skarbowy (UCS)<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_39af23-3c\">\n\n<p class=\"wp-block-paragraph\">Zale\u017cnie od skomplikowania sprawy<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_a6e2b7-33\">\n\n<p class=\"wp-block-paragraph\">Nie zawsze (mo\u017cliwe na legitymacj\u0119)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1066_b4310e-a3\">\n<td  class=\"kb-table-data kb-table-data1066_8b870e-32\">\n\n<p class=\"wp-block-paragraph\">Post\u0119powanie podatkowe<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_5aedc9-64\">\n\n<p class=\"wp-block-paragraph\">US lub UCS<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_d25360-f8\">\n\n<p class=\"wp-block-paragraph\">Kilka miesi\u0119cy \/ lat<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1066_37ab7e-8c\">\n\n<p class=\"wp-block-paragraph\">Tak (postanowienie o wszcz\u0119ciu)<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>\n\n<style>.kb-image1066_98020e-bd:not(.kb-image-is-ratio-size) .kb-img, .kb-image1066_98020e-bd.kb-image-is-ratio-size{padding-top:40px;}.kb-image1066_98020e-bd .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1066_98020e-bd size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1290\" height=\"861\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/4830-1.webp\" alt=\"Cyfrowa rewolucja w ksi\u0119gowo\u015bci, KSeF 2.0 i JPK_CIT jako nowe obowi\u0105zki raportowe przedsi\u0119biorc\u00f3w w 2026 roku\" class=\"kb-img wp-image-1140\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/4830-1.webp 1290w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/4830-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/4830-1-1024x683.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/4830-1-768x513.webp 768w\" sizes=\"auto, (max-width: 1290px) 100vw, 1290px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_649178-93, .wp-block-kadence-advancedheading.kt-adv-heading1066_649178-93[data-kb-block=\"kb-adv-heading1066_649178-93\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_649178-93 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_649178-93[data-kb-block=\"kb-adv-heading1066_649178-93\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_649178-93 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_649178-93[data-kb-block=\"kb-adv-heading1066_649178-93\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"nowe-obowiazki\" class=\"kt-adv-heading1066_649178-93 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_649178-93\">Nowe obowi\u0105zki w 2026 roku: KSeF, JPK_CIT i koniec krajowego MDR<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_afc616-91, .wp-block-kadence-advancedheading.kt-adv-heading1066_afc616-91[data-kb-block=\"kb-adv-heading1066_afc616-91\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_afc616-91 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_afc616-91[data-kb-block=\"kb-adv-heading1066_afc616-91\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_afc616-91 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_afc616-91[data-kb-block=\"kb-adv-heading1066_afc616-91\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_afc616-91 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_afc616-91\">Rok 2026 przyni\u00f3s\u0142 g\u0142\u0119bokie zmiany w kluczowych obowi\u0105zkach raportowych. Je\u015bli Twoja firma jeszcze ich nie wdro\u017cy\u0142a, ryzyko negatywnych skutk\u00f3w podczas kontroli drastycznie ro\u015bnie.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_7f5ff7-b5, .wp-block-kadence-advancedheading.kt-adv-heading1066_7f5ff7-b5[data-kb-block=\"kb-adv-heading1066_7f5ff7-b5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_7f5ff7-b5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_7f5ff7-b5[data-kb-block=\"kb-adv-heading1066_7f5ff7-b5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_7f5ff7-b5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_7f5ff7-b5[data-kb-block=\"kb-adv-heading1066_7f5ff7-b5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_7f5ff7-b5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_7f5ff7-b5\">1. Krajowy System e-Faktur (KSeF 2.0)<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_33c9ec-01, .wp-block-kadence-advancedheading.kt-adv-heading1066_33c9ec-01[data-kb-block=\"kb-adv-heading1066_33c9ec-01\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_33c9ec-01 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_33c9ec-01[data-kb-block=\"kb-adv-heading1066_33c9ec-01\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_33c9ec-01 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_33c9ec-01[data-kb-block=\"kb-adv-heading1066_33c9ec-01\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_33c9ec-01 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_33c9ec-01\">KSeF w 2026 roku wszed\u0142 w faz\u0119 obowi\u0105zkow\u0105 na zmienionych, etapowych zasadach:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Od 1 lutego 2026 r.<\/strong> obowi\u0105zkowe wystawianie e-faktur obj\u0119\u0142o du\u017ce przedsi\u0119biorstwa, kt\u00f3rych warto\u015b\u0107 sprzeda\u017cy (wraz z podatkiem) w 2024 roku przekroczy\u0142a pr\u00f3g <strong>200 mln z\u0142<\/strong>.<\/li>\n\n\n\n<li><strong>Od 1 lutego 2026 r. wa\u017cna zmiana dla wszystkich:<\/strong> Ka\u017cdy podatnik (r\u00f3wnie\u017c ma\u0142e i \u015brednie firmy) ma bezwzgl\u0119dny obowi\u0105zek odbierania faktur zakupowych za po\u015brednictwem KSeF, o ile ich dostawca jest ju\u017c zobligowany do korzystania z systemu.<\/li>\n\n\n\n<li><strong>Od 1 kwietnia 2026 r.<\/strong> systemem zostali obj\u0119ci wszyscy pozostali podatnicy, zar\u00f3wno czynni, jak i zwolnieni z VAT.<\/li>\n\n\n\n<li><strong>Odliczenia dla najmniejszych firm:<\/strong> Podmioty o miesi\u0119cznej sprzeda\u017cy do 10 000 z\u0142 brutto s\u0105 tymczasowo wy\u0142\u0105czone z systemu i mog\u0105 wystawia\u0107 faktury papierowe lub tradycyjne elektroniczne poza KSeF do 31 grudnia 2026 r. Ich pe\u0142ny obowi\u0105zek obejmie od 1 stycznia 2027 r.<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_9e8b81-2d, .wp-block-kadence-advancedheading.kt-adv-heading1066_9e8b81-2d[data-kb-block=\"kb-adv-heading1066_9e8b81-2d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_9e8b81-2d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_9e8b81-2d[data-kb-block=\"kb-adv-heading1066_9e8b81-2d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_9e8b81-2d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_9e8b81-2d[data-kb-block=\"kb-adv-heading1066_9e8b81-2d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_9e8b81-2d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_9e8b81-2d\"><strong>Co uleg\u0142o zmianie w praktyce?<\/strong> Od 1 lutego 2026 r. <strong>ca\u0142kowicie zlikwidowano noty koryguj\u0105ce<\/strong>, nie mo\u017cna ich wystawia\u0107 ani w systemie, ani poza nim. Ponadto do ko\u0144ca 2026 roku dopuszczone jest jeszcze stosowanie paragon\u00f3w fiskalnych z NIP nabywcy (do kwoty 450 z\u0142 lub 100 euro) jako faktur uproszczonych poza KSeF. Do systemu e-faktur nie przesy\u0142a si\u0119 m.in. faktur proforma, faktur wewn\u0119trznych ani not obci\u0105\u017ceniowych. Uwierzytelnienie w systemie odbywa si\u0119 za pomoc\u0105 Profilu Zaufanego, aplikacji mObywatel, podpisu\/piecz\u0119ci kwalifikowanej, certyfikatu KSeF, a tokeny b\u0119d\u0105 dzia\u0142a\u0107 wy\u0142\u0105cznie do ko\u0144ca 2026 roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_fbf378-e3, .wp-block-kadence-advancedheading.kt-adv-heading1066_fbf378-e3[data-kb-block=\"kb-adv-heading1066_fbf378-e3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_fbf378-e3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_fbf378-e3[data-kb-block=\"kb-adv-heading1066_fbf378-e3\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_fbf378-e3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_fbf378-e3[data-kb-block=\"kb-adv-heading1066_fbf378-e3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_fbf378-e3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_fbf378-e3\">2. Rewolucja w JPK_CIT (JPK_KR_PD)<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_4d280b-a7, .wp-block-kadence-advancedheading.kt-adv-heading1066_4d280b-a7[data-kb-block=\"kb-adv-heading1066_4d280b-a7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4d280b-a7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_4d280b-a7[data-kb-block=\"kb-adv-heading1066_4d280b-a7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4d280b-a7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_4d280b-a7[data-kb-block=\"kb-adv-heading1066_4d280b-a7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_4d280b-a7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_4d280b-a7\">Obowi\u0105zek przesy\u0142ania ksi\u0105g rachunkowych w ustrukturyzowanej formie elektronicznej (JPK_CIT) zosta\u0142 roz\u0142o\u017cony w czasie:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Grupa I (PGK oraz firmy z przychodami powy\u017cej 50 mln euro za 2024 r.):<\/strong> Raportuj\u0105 dane za rok 2025. Minister Finans\u00f3w rozporz\u0105dzeniem z dnia 16 lutego 2026 roku wyd\u0142u\u017cy\u0142 im termin z\u0142o\u017cenia pierwszego pliku JPK_KR_PD, zamiast do 31 marca, maj\u0105 czas <strong>do 31 lipca 2026 roku<\/strong>. W pierwszym roku s\u0105 oni zwolnieni z przekazywania struktury \u015brodk\u00f3w trwa\u0142ych (JPK_ST_KR).<\/li>\n\n\n\n<li><strong>Grupa II (czynni podatnicy VAT sk\u0142adaj\u0105cy deklaracje miesi\u0119czne JPK_V7M):<\/strong> Zostali obj\u0119ci obowi\u0105zkiem prowadzenia ksi\u0105g w strukturze JPK_CIT od 1 stycznia 2026 r. Pierwsz\u0105 wysy\u0142k\u0119 zrealizuj\u0105 w 2027 roku (za rok 2026).<\/li>\n\n\n\n<li><strong>Grupa III (pozostali podatnicy, w tym sk\u0142adaj\u0105cy kwartalne JPK_V7K oraz podmioty zwolnione z VAT):<\/strong> Obowi\u0105zek ten dotknie ich od 1 stycznia 2027 r. (wysy\u0142ka w 2028 r.).<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_21aba9-b8, .wp-block-kadence-advancedheading.kt-adv-heading1066_21aba9-b8[data-kb-block=\"kb-adv-heading1066_21aba9-b8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_21aba9-b8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_21aba9-b8[data-kb-block=\"kb-adv-heading1066_21aba9-b8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_21aba9-b8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_21aba9-b8[data-kb-block=\"kb-adv-heading1066_21aba9-b8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_21aba9-b8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_21aba9-b8\">3. Ca\u0142kowity koniec z krajowym raportowaniem MDR<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_dc484b-47, .wp-block-kadence-advancedheading.kt-adv-heading1066_dc484b-47[data-kb-block=\"kb-adv-heading1066_dc484b-47\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_dc484b-47 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_dc484b-47[data-kb-block=\"kb-adv-heading1066_dc484b-47\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_dc484b-47 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_dc484b-47[data-kb-block=\"kb-adv-heading1066_dc484b-47\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_dc484b-47 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_dc484b-47\">To ogromna ulga biurokratyczna. Rz\u0105d przyj\u0105\u0142 przepisy likwiduj\u0105ce uci\u0105\u017cliwy obowi\u0105zek raportowania krajowych schemat\u00f3w podatkowych (MDR) oraz schemat\u00f3w w zakresie VAT i akcyzy. Zmiany te eliminuj\u0105 konieczno\u015b\u0107 posiadania kosztownych wewn\u0119trznych procedur MDR w odniesieniu do transakcji krajowych. Obowi\u0105zek raportowania od 1 pa\u017adziernika 2026 r. zostaje ograniczony wy\u0142\u0105cznie do schemat\u00f3w transgranicznych (zgodnie z unijn\u0105 dyrektyw\u0105 DAC6). Formularz MDR-3 dla schemat\u00f3w transgranicznych b\u0119dzie sk\u0142adany tylko raz w roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_4b7c87-09, .wp-block-kadence-advancedheading.kt-adv-heading1066_4b7c87-09[data-kb-block=\"kb-adv-heading1066_4b7c87-09\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4b7c87-09 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_4b7c87-09[data-kb-block=\"kb-adv-heading1066_4b7c87-09\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4b7c87-09 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_4b7c87-09[data-kb-block=\"kb-adv-heading1066_4b7c87-09\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"dokumentacja\" class=\"kt-adv-heading1066_4b7c87-09 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_4b7c87-09\">Jak przygotowa\u0107 dokumentacj\u0119 przed kontrol\u0105, rola nowego zawiadomienia ZAW-K<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_9d8e38-96, .wp-block-kadence-advancedheading.kt-adv-heading1066_9d8e38-96[data-kb-block=\"kb-adv-heading1066_9d8e38-96\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_9d8e38-96 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_9d8e38-96[data-kb-block=\"kb-adv-heading1066_9d8e38-96\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_9d8e38-96 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_9d8e38-96[data-kb-block=\"kb-adv-heading1066_9d8e38-96\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_9d8e38-96 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_9d8e38-96\">Je\u017celi urz\u0105d skarbowy planuje kontrol\u0119 podatkow\u0105, musi wys\u0142a\u0107 do Ciebie zawiadomienie na formularzu <strong>ZAW-K (5)<\/strong>. Pami\u0119taj, \u017ce kontrola mo\u017ce rozpocz\u0105\u0107 si\u0119 najwcze\u015bniej po up\u0142ywie 7 dni, a najp\u00f3\u017aniej przed up\u0142ywem 30 dni od momentu dor\u0119czenia tego pisma.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_fd75aa-1a, .wp-block-kadence-advancedheading.kt-adv-heading1066_fd75aa-1a[data-kb-block=\"kb-adv-heading1066_fd75aa-1a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_fd75aa-1a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_fd75aa-1a[data-kb-block=\"kb-adv-heading1066_fd75aa-1a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_fd75aa-1a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_fd75aa-1a[data-kb-block=\"kb-adv-heading1066_fd75aa-1a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_fd75aa-1a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_fd75aa-1a\">Od niedawna formularz ten zawiera rewolucyjn\u0105 dla podatnika zmian\u0119:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Wst\u0119pna lista dokument\u00f3w:<\/strong> Urz\u0119dnicy maj\u0105 ustawowy obowi\u0105zek wpisa\u0107 do zawiadomienia ZAW-K wykaz dokument\u00f3w i informacji zwi\u0105zanych z zakresem kontroli, kt\u00f3rych udost\u0119pnienia oczekuj\u0105 po rozpocz\u0119ciu czynno\u015bci. Dzi\u0119ki temu dok\u0142adnie wiesz, na co przygotowa\u0107 sw\u00f3j dzia\u0142 ksi\u0119gowy, zanim kontrolerzy przekrocz\u0105 pr\u00f3g firmy.<\/li>\n\n\n\n<li><strong>Kategoria ryzyka:<\/strong> W przypadku kontroli planowych zawiadomienie musi zawiera\u0107 informacj\u0119 o kategorii ryzyka przypisanej Twojej firmie.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_53617e-6e, .wp-block-kadence-advancedheading.kt-adv-heading1066_53617e-6e[data-kb-block=\"kb-adv-heading1066_53617e-6e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_53617e-6e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_53617e-6e[data-kb-block=\"kb-adv-heading1066_53617e-6e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_53617e-6e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_53617e-6e[data-kb-block=\"kb-adv-heading1066_53617e-6e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_53617e-6e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_53617e-6e\">Co bezwzgl\u0119dnie musisz przygotowa\u0107?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sp\u00f3jno\u015b\u0107 ewidencji:<\/strong> Upewnij si\u0119, \u017ce opisy operacji w Twoim systemie finansowo-ksi\u0119gowym, rejestrach VAT oraz plikach JPK s\u0105 w 100% zgodne i sp\u00f3jne.<\/li>\n\n\n\n<li><strong>Dokumentacja transakcji o podwy\u017cszonym ryzyku:<\/strong> W przypadku zakupu us\u0142ug niematerialnych (marketingowych, doradczych, IT) urz\u0105d nie zadowoli si\u0119 sam\u0105 faktur\u0105. Musisz posiada\u0107 umowy, korespondencj\u0119 e-mail, raporty z wykonanych prac czy protoko\u0142y odbioru, kt\u00f3re dowodz\u0105 rzeczywisto\u015bci gospodarczej transakcji.<\/li>\n\n\n\n<li><strong>Automatyczna weryfikacja kontrahent\u00f3w:<\/strong> Przygotuj histori\u0119 sprawdze\u0144 dostawc\u00f3w na Bia\u0142ej Li\u015bcie podatnik\u00f3w VAT. W ten spos\u00f3b wyka\u017cesz zachowanie tzw. nale\u017cytej staranno\u015bci, co chroni Twoje prawo do odliczenia podatku VAT.<\/li>\n<\/ul>\n\n\n<style>.kb-image1066_a11079-1f .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1066_a11079-1f size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1290\" height=\"861\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/73181-1.webp\" alt=\"Przedsi\u0119biorca chroniony nowymi prawami podatnika, gwarancje procesowe podczas kontroli skarbowej w 2026 roku\" class=\"kb-img wp-image-1141\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/73181-1.webp 1290w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/73181-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/73181-1-1024x683.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/73181-1-768x513.webp 768w\" sizes=\"auto, (max-width: 1290px) 100vw, 1290px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_6d268b-7c, .wp-block-kadence-advancedheading.kt-adv-heading1066_6d268b-7c[data-kb-block=\"kb-adv-heading1066_6d268b-7c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_6d268b-7c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_6d268b-7c[data-kb-block=\"kb-adv-heading1066_6d268b-7c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_6d268b-7c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_6d268b-7c[data-kb-block=\"kb-adv-heading1066_6d268b-7c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"prawa-podatnika\" class=\"kt-adv-heading1066_6d268b-7c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_6d268b-7c\">Twoje prawa podczas kontroli skarbowej, rewolucyjne gwarancje procesowe<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_20565f-b2, .wp-block-kadence-advancedheading.kt-adv-heading1066_20565f-b2[data-kb-block=\"kb-adv-heading1066_20565f-b2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_20565f-b2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_20565f-b2[data-kb-block=\"kb-adv-heading1066_20565f-b2\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_20565f-b2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_20565f-b2[data-kb-block=\"kb-adv-heading1066_20565f-b2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_20565f-b2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_20565f-b2\">W 2026 roku podatnicy dysponuj\u0105 najsilniejszymi w historii narz\u0119dziami ochrony prawnej. Urz\u0119dnicy musz\u0105 \u015bci\u015ble przestrzega\u0107 nowych procedur, a ich z\u0142amanie mo\u017ce skutkowa\u0107 bezskuteczno\u015bci\u0105 kontroli.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_408b39-00, .wp-block-kadence-advancedheading.kt-adv-heading1066_408b39-00[data-kb-block=\"kb-adv-heading1066_408b39-00\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_408b39-00 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_408b39-00[data-kb-block=\"kb-adv-heading1066_408b39-00\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_408b39-00 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_408b39-00[data-kb-block=\"kb-adv-heading1066_408b39-00\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_408b39-00 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_408b39-00\">1. Prze\u0142om w liczeniu limitu czasu kontroli (Wyrok NSA)<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_55370e-8a, .wp-block-kadence-advancedheading.kt-adv-heading1066_55370e-8a[data-kb-block=\"kb-adv-heading1066_55370e-8a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_55370e-8a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_55370e-8a[data-kb-block=\"kb-adv-heading1066_55370e-8a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_55370e-8a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_55370e-8a[data-kb-block=\"kb-adv-heading1066_55370e-8a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_55370e-8a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_55370e-8a\">Przez lata urz\u0119dy stosowa\u0142y bardzo niekorzystn\u0105 dla biznesu interpretacj\u0119: do limitu czasu kontroli wliczano tylko dni, w kt\u00f3rych kontrolerzy fizycznie przebywali w siedzibie Twojej firmy. Pozwala\u0142o to na przeci\u0105ganie audyt\u00f3w przez d\u0142ugie miesi\u0105ce za pomoc\u0105 ci\u0105g\u0142ych wezwa\u0144 pisemnych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_dcb6db-56, .wp-block-kadence-advancedheading.kt-adv-heading1066_dcb6db-56[data-kb-block=\"kb-adv-heading1066_dcb6db-56\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_dcb6db-56 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_dcb6db-56[data-kb-block=\"kb-adv-heading1066_dcb6db-56\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_dcb6db-56 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_dcb6db-56[data-kb-block=\"kb-adv-heading1066_dcb6db-56\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_dcb6db-56 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_dcb6db-56\"><strong>Naczelny S\u0105d Administracyjny w wyroku z dnia 15 pa\u017adziernika 2025 r. (sygn. akt III OSK 1677\/22)<\/strong> ostatecznie ukr\u00f3ci\u0142 te praktyki. NSA orzek\u0142, \u017ce czas trwania kontroli musi by\u0107 liczony jako <strong>suma kolejno po sobie nast\u0119puj\u0105cych dni roboczych od dnia formalnego wszcz\u0119cia do dnia jej zako\u0144czenia<\/strong>. Ka\u017cdy dzie\u0144 roboczy, w kt\u00f3rym sprawa jest w toku (nawet je\u015bli urz\u0119dnicy analizuj\u0105 dokumenty u siebie w biurze), pomniejsza limit dni roboczych przys\u0142uguj\u0105cy dla Twojej kategorii przedsi\u0119biorstwa.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_8b504f-4c, .wp-block-kadence-advancedheading.kt-adv-heading1066_8b504f-4c[data-kb-block=\"kb-adv-heading1066_8b504f-4c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_8b504f-4c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_8b504f-4c[data-kb-block=\"kb-adv-heading1066_8b504f-4c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_8b504f-4c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_8b504f-4c[data-kb-block=\"kb-adv-heading1066_8b504f-4c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_8b504f-4c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_8b504f-4c\">2. Ochrona przed przewlek\u0142o\u015bci\u0105: Stop naliczaniu odsetek<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_676efe-ae, .wp-block-kadence-advancedheading.kt-adv-heading1066_676efe-ae[data-kb-block=\"kb-adv-heading1066_676efe-ae\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_676efe-ae mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_676efe-ae[data-kb-block=\"kb-adv-heading1066_676efe-ae\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_676efe-ae img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_676efe-ae[data-kb-block=\"kb-adv-heading1066_676efe-ae\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_676efe-ae wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_676efe-ae\">Je\u015bli urz\u0119dnicy nie radz\u0105 sobie z tempem pracy, odsetki za zw\u0142ok\u0119 nie mog\u0105 bezkarnie rosn\u0105\u0107. Zgodnie z przepisami Ordynacji podatkowej, <strong>je\u017celi kontrola podatkowa nie zako\u0144czy si\u0119 w terminie 6 miesi\u0119cy od dnia jej wszcz\u0119cia, organ traci prawo do naliczania odsetek za zw\u0142ok\u0119 za okres po up\u0142ywie tego terminu<\/strong>.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_801135-37, .wp-block-kadence-advancedheading.kt-adv-heading1066_801135-37[data-kb-block=\"kb-adv-heading1066_801135-37\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_801135-37 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_801135-37[data-kb-block=\"kb-adv-heading1066_801135-37\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_801135-37 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_801135-37[data-kb-block=\"kb-adv-heading1066_801135-37\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_801135-37 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_801135-37\">3. Rozstrzyganie w\u0105tpliwo\u015bci faktycznych na korzy\u015b\u0107 podatnika<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_8bdf37-0b, .wp-block-kadence-advancedheading.kt-adv-heading1066_8bdf37-0b[data-kb-block=\"kb-adv-heading1066_8bdf37-0b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_8bdf37-0b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_8bdf37-0b[data-kb-block=\"kb-adv-heading1066_8bdf37-0b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_8bdf37-0b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_8bdf37-0b[data-kb-block=\"kb-adv-heading1066_8bdf37-0b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_8bdf37-0b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_8bdf37-0b\">Zasada <em>in dubio pro tributario<\/em> (rozstrzyganie w\u0105tpliwo\u015bci prawnych na korzy\u015b\u0107 podatnika) rzadko pomaga\u0142a w sporach o fakty. Od listopada 2025 roku obowi\u0105zuje jednak kluczowy <strong>art. 122 \u00a7 2 Ordynacji podatkowej<\/strong>. Stanowi on, \u017ce niedaj\u0105ce si\u0119 usun\u0105\u0107 w\u0105tpliwo\u015bci co do stanu faktycznego (tego, co rzeczywi\u015bcie si\u0119 wydarzy\u0142o w firmie) musz\u0105 by\u0107 rozstrzygane na korzy\u015b\u0107 podatnika.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_c48685-b8, .wp-block-kadence-advancedheading.kt-adv-heading1066_c48685-b8[data-kb-block=\"kb-adv-heading1066_c48685-b8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_c48685-b8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_c48685-b8[data-kb-block=\"kb-adv-heading1066_c48685-b8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_c48685-b8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_c48685-b8[data-kb-block=\"kb-adv-heading1066_c48685-b8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_c48685-b8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_c48685-b8\">Zasada ta nie ma charakteru absolutnego, nie zadzia\u0142a m.in. w sprawach cen transferowych (gdzie wyst\u0119puje sp\u00f3r interes\u00f3w powi\u0105zanych stron) oraz w sytuacjach, gdy prawo wprost nak\u0142ada na podatnika twarde wymogi dokumentacyjne (np. wykazanie prawa do odliczenia VAT z faktury).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_97d640-90, .wp-block-kadence-advancedheading.kt-adv-heading1066_97d640-90[data-kb-block=\"kb-adv-heading1066_97d640-90\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_97d640-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_97d640-90[data-kb-block=\"kb-adv-heading1066_97d640-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_97d640-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_97d640-90[data-kb-block=\"kb-adv-heading1066_97d640-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_97d640-90 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_97d640-90\">4. Rewolucyjne u\u0142atwienia w Kontroli Celno-Skarbowej (KAS)<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_b1d7e1-aa, .wp-block-kadence-advancedheading.kt-adv-heading1066_b1d7e1-aa[data-kb-block=\"kb-adv-heading1066_b1d7e1-aa\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_b1d7e1-aa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_b1d7e1-aa[data-kb-block=\"kb-adv-heading1066_b1d7e1-aa\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_b1d7e1-aa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_b1d7e1-aa[data-kb-block=\"kb-adv-heading1066_b1d7e1-aa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_b1d7e1-aa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_b1d7e1-aa\">Od 1 pa\u017adziernika 2025 roku obowi\u0105zuj\u0105 deregulacyjne uproszczenia, kt\u00f3re u\u0142atwiaj\u0105 szybkie zamkni\u0119cie sporu z urz\u0119dem celno-skarbowa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Prawo do z\u0142o\u017cenia zaleg\u0142ej deklaracji:<\/strong> Je\u015bli firma w og\u00f3le nie z\u0142o\u017cy\u0142a deklaracji za dany okres, mo\u017ce to skutecznie zrobi\u0107 w terminie 14 dni od wszcz\u0119cia kontroli celno-skarbowej lub w terminie 14 dni od dor\u0119czenia wyniku tej kontroli. Z\u0142o\u017cenie deklaracji i zap\u0142ata podatku zatrzymuje odsetki oraz pozwala obni\u017cy\u0107 sankcj\u0119 VAT do poziomu zaledwie 15%.<\/li>\n\n\n\n<li><strong>Mo\u017cliwo\u015b\u0107 cz\u0119\u015bciowej korekty:<\/strong> Dawniej podatnik po zako\u0144czeniu kontroli KAS musia\u0142 albo zgodzi\u0107 si\u0119 ze wszystkimi zarzutami urz\u0119dnik\u00f3w i skorygowa\u0107 ca\u0142o\u015b\u0107 deklaracji, albo nie korygowa\u0107 nic i i\u015b\u0107 na wieloletni\u0105 wojn\u0119 w s\u0105dzie. Teraz mo\u017cesz z\u0142o\u017cy\u0107 <strong>cz\u0119\u015bciow\u0105 korekt\u0119<\/strong>, zgadzasz si\u0119 z bezspornymi b\u0142\u0119dami (np. pomy\u0142kami rachunkowymi), p\u0142acisz od nich ni\u017csze sankcje, a sp\u00f3r w post\u0119powaniu podatkowym toczysz wy\u0142\u0105cznie o kwestie w\u0105tpliwe interpretacyjnie.<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_51942e-87, .wp-block-kadence-advancedheading.kt-adv-heading1066_51942e-87[data-kb-block=\"kb-adv-heading1066_51942e-87\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_51942e-87 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_51942e-87[data-kb-block=\"kb-adv-heading1066_51942e-87\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_51942e-87 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_51942e-87[data-kb-block=\"kb-adv-heading1066_51942e-87\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"najczestsze-bledy\" class=\"kt-adv-heading1066_51942e-87 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_51942e-87\">Najcz\u0119stsze b\u0142\u0119dy firm i jak ich unika\u0107<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Brak procedur na wypadek awarii KSeF:<\/strong> Wprowad\u017a wewn\u0119trzny regulamin dzia\u0142ania na wypadek problem\u00f3w z systemem ministerialnym. Pami\u0119taj, \u017ce faktury zakupowe musisz bezwzgl\u0119dnie odbiera\u0107 przez KSeF.<\/li>\n\n\n\n<li><strong>Ignorowanie wst\u0119pnej listy dokument\u00f3w z ZAW-K:<\/strong> Nie czekaj na pierwsz\u0105 wizyt\u0119 kontrolera. Je\u015bli zawiadomienie zawiera list\u0119 wymaganych dokument\u00f3w, zacznij je kompletowa\u0107 natychmiast.<\/li>\n\n\n\n<li><strong>Udzielanie zbyt po\u015bpiesznych odpowiedzi ustnych:<\/strong> Kontroler ma prawo zadawa\u0107 pytania, ale jako przedsi\u0119biorca masz pe\u0142ne prawo poprosi\u0107 o ich sformu\u0142owanie na pi\u015bmie i udzielenie merytorycznej odpowiedzi w wyznaczonym terminie (np. 7 dni), po konsultacji z doradc\u0105 podatkowym.<\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_2e3730-3c, .wp-block-kadence-advancedheading.kt-adv-heading1066_2e3730-3c[data-kb-block=\"kb-adv-heading1066_2e3730-3c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_2e3730-3c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_2e3730-3c[data-kb-block=\"kb-adv-heading1066_2e3730-3c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_2e3730-3c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_2e3730-3c[data-kb-block=\"kb-adv-heading1066_2e3730-3c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"podsumowanie\" class=\"kt-adv-heading1066_2e3730-3c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_2e3730-3c\"><strong>Podsumowanie i kolejne kroki<\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_b8ea98-18, .wp-block-kadence-advancedheading.kt-adv-heading1066_b8ea98-18[data-kb-block=\"kb-adv-heading1066_b8ea98-18\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_b8ea98-18 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_b8ea98-18[data-kb-block=\"kb-adv-heading1066_b8ea98-18\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_b8ea98-18 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_b8ea98-18[data-kb-block=\"kb-adv-heading1066_b8ea98-18\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_b8ea98-18 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_b8ea98-18\">Wsp\u00f3\u0142czesna kontrola skarbowa to starcie algorytm\u00f3w z procedurami w Twojej firmie. Klucz do spokoju le\u017cy w automatyzacji proces\u00f3w oraz doskona\u0142ej znajomo\u015bci w\u0142asnych uprawnie\u0144.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_01254d-38, .wp-block-kadence-advancedheading.kt-adv-heading1066_01254d-38[data-kb-block=\"kb-adv-heading1066_01254d-38\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_01254d-38 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_01254d-38[data-kb-block=\"kb-adv-heading1066_01254d-38\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_01254d-38 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_01254d-38[data-kb-block=\"kb-adv-heading1066_01254d-38\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_01254d-38 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_01254d-38\"><strong>Trzy rzeczy, kt\u00f3re powiniene\u015b zrobi\u0107 ju\u017c dzi\u015b:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Zweryfikuj system ERP:<\/strong> Sprawd\u017a, czy Twoje oprogramowanie poprawnie pobiera i wysy\u0142a faktury KSeF oraz czy jest gotowe na generowanie struktur JPK_CIT (JPK_KR_PD).<\/li>\n\n\n\n<li><strong>Opracuj procedur\u0119 obiegu dokument\u00f3w:<\/strong> Wyznacz jedn\u0105 osob\u0119 w firmie, kt\u00f3ra b\u0119dzie odpowiedzialna za odbieranie korespondencji z urz\u0119d\u00f3w i koordynacj\u0119 kontroli.<\/li>\n\n\n\n<li><strong>Audytuj wstecznie swoje rozliczenia:<\/strong> Je\u015bli widzisz obszary ryzyka w minionych okresach rozliczeniowych, pami\u0119taj, \u017ce z\u0142o\u017cenie korekty przed wszcz\u0119ciem kontroli chroni Ci\u0119 przed karami karno-skarbowymi.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_4abeea-4a, .wp-block-kadence-advancedheading.kt-adv-heading1066_4abeea-4a[data-kb-block=\"kb-adv-heading1066_4abeea-4a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4abeea-4a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_4abeea-4a[data-kb-block=\"kb-adv-heading1066_4abeea-4a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4abeea-4a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_4abeea-4a[data-kb-block=\"kb-adv-heading1066_4abeea-4a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"faq\" class=\"kt-adv-heading1066_4abeea-4a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_4abeea-4a\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/h2>\n\n\n<style>.kt-accordion-id1066_db1ef3-6d .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:20px;}.kt-accordion-id1066_db1ef3-6d .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);color:var(--global-palette4, #2D3748);padding-top:13px;padding-right:13px;padding-bottom:13px;padding-left:20px;}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d .kt-blocks-accordion-header:focus-visible{color:var(--global-palette1, #3182CE);background:var(--global-palette8, #F7FAFC);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette8, #F7FAFC);}.kt-accordion-id1066_db1ef3-6d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1066_db1ef3-6d:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}@media all and (max-width: 1024px){.kt-accordion-id1066_db1ef3-6d .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 1024px){.kt-accordion-id1066_db1ef3-6d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 767px){.kt-accordion-id1066_db1ef3-6d .kt-accordion-inner-wrap{display:block;}.kt-accordion-id1066_db1ef3-6d .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:20px;}.kt-accordion-id1066_db1ef3-6d .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1066_db1ef3-6d .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1066_db1ef3-6d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1066_db1ef3-6d > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id1066_db1ef3-6d kt-accordion-has-6-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane1066_a12a1a-18\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>1. Czy urz\u0105d skarbowy musi mnie uprzedzi\u0107 o kontroli?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1066_9d8ba1-6b, .wp-block-kadence-advancedheading.kt-adv-heading1066_9d8ba1-6b[data-kb-block=\"kb-adv-heading1066_9d8ba1-6b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_9d8ba1-6b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_9d8ba1-6b[data-kb-block=\"kb-adv-heading1066_9d8ba1-6b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_9d8ba1-6b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_9d8ba1-6b[data-kb-block=\"kb-adv-heading1066_9d8ba1-6b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_9d8ba1-6b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_9d8ba1-6b\">Co do zasady, tak. W przypadku standardowej kontroli podatkowej urz\u0105d musi dor\u0119czy\u0107 zawiadomienie ZAW-K przynajmniej na 7 dni przed rozpocz\u0119ciem czynno\u015bci. Wyj\u0105tkiem s\u0105 np. kontrole dora\u017ane (badanie ewidencjonowania obrotu na kasie rejestruj\u0105cej) oraz kontrole celno-skarbowe KAS, kt\u00f3re mog\u0105 zacz\u0105\u0107 si\u0119 niespodziewanie, bezpo\u015brednio po okazaniu legitymacji.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane1066_7dd225-d3\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>2. Ile czasu mo\u017ce trwa\u0107 kontrola w mojej firmie w ci\u0105gu roku?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1066_886655-04, .wp-block-kadence-advancedheading.kt-adv-heading1066_886655-04[data-kb-block=\"kb-adv-heading1066_886655-04\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_886655-04 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_886655-04[data-kb-block=\"kb-adv-heading1066_886655-04\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_886655-04 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_886655-04[data-kb-block=\"kb-adv-heading1066_886655-04\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_886655-04 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_886655-04\">Zgodnie z ustaw\u0105 Prawo przedsi\u0119biorc\u00f3w \u0142\u0105czny limit trwania wszystkich kontroli jednego organu w danym roku kalendarzowym zale\u017cy od wielko\u015bci firmy i wynosi odpowiednio:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>6 dni roboczych<\/strong>, dla mikroprzedsi\u0119biorc\u00f3w (nowy, obni\u017cony limit wprowadzony nowelizacj\u0105),<\/li>\n\n\n\n<li><strong>18 dni roboczych<\/strong>, dla ma\u0142ych przedsi\u0119biorc\u00f3w,<\/li>\n\n\n\n<li><strong>24 dni robocze<\/strong>, dla \u015brednich przedsi\u0119biorc\u00f3w,<\/li>\n\n\n\n<li><strong>48 dni roboczych<\/strong>, dla pozosta\u0142ych (du\u017cych) przedsi\u0119biorc\u00f3w.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dzi\u0119ki wyrokowi NSA czas ten liczy si\u0119 w spos\u00f3b ci\u0105g\u0142y (kolejne dni robocze), co uniemo\u017cliwia organom nieuzasadnione przeci\u0105ganie procedury.<br><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane1066_63ef9f-3a\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>3. Czy musz\u0119 da\u0107 kontrolerom bezpo\u015bredni dost\u0119p do mojego systemu ERP?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1066_0d90d9-8b, .wp-block-kadence-advancedheading.kt-adv-heading1066_0d90d9-8b[data-kb-block=\"kb-adv-heading1066_0d90d9-8b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_0d90d9-8b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_0d90d9-8b[data-kb-block=\"kb-adv-heading1066_0d90d9-8b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_0d90d9-8b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_0d90d9-8b[data-kb-block=\"kb-adv-heading1066_0d90d9-8b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_0d90d9-8b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_0d90d9-8b\">Nie. Masz obowi\u0105zek udost\u0119pni\u0107 dane ksi\u0119gowe, rejestry oraz wymagane pliki JPK (np. JPK_KR, JPK_FA) w ustrukturyzowanej formie elektronicznej XML. Nie musisz jednak logowa\u0107 urz\u0119dnik\u00f3w bezpo\u015brednio do swojego oprogramowania ERP.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane1066_1a12f1-32\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>4. Czy mog\u0119 z\u0142o\u017cy\u0107 korekt\u0119 w trakcie kontroli celno-skarbowej?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1066_4596a8-ab, .wp-block-kadence-advancedheading.kt-adv-heading1066_4596a8-ab[data-kb-block=\"kb-adv-heading1066_4596a8-ab\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4596a8-ab mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_4596a8-ab[data-kb-block=\"kb-adv-heading1066_4596a8-ab\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_4596a8-ab img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_4596a8-ab[data-kb-block=\"kb-adv-heading1066_4596a8-ab\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_4596a8-ab wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_4596a8-ab\">Tak. Ustawa o KAS gwarantuje podatnikowi 14 dni na z\u0142o\u017cenie korekty (lub pierwszej deklaracji pierwotnej) od dnia dor\u0119czenia upowa\u017cnienia do kontroli celno-skarbowej. Masz na to czas r\u00f3wnie\u017c po dor\u0119czeniu wyniku kontroli (kolejne 14 dni). Nowo\u015bci\u0105 jest mo\u017cliwo\u015b\u0107 z\u0142o\u017cenia korekty cz\u0119\u015bciowej, tylko dla element\u00f3w, z kt\u00f3rymi si\u0119 zgadzasz.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>.kadence-column1066_5b001a-d1 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1066_5b001a-d1 > .kt-inside-inner-col,.kadence-column1066_5b001a-d1 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1066_5b001a-d1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_5b001a-d1 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_5b001a-d1 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_5b001a-d1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_5b001a-d1{position:relative;}.kadence-column1066_5b001a-d1, .kt-inside-inner-col > .kadence-column1066_5b001a-d1:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1066_5b001a-d1 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1066_5b001a-d1 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_5b001a-d1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2, .wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2[data-kb-block=\"kb-adv-heading1066_f0f0b2-a2\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2[data-kb-block=\"kb-adv-heading1066_f0f0b2-a2\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2[data-kb-block=\"kb-adv-heading1066_f0f0b2-a2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2, .wp-block-kadence-advancedheading.kt-adv-heading1066_f0f0b2-a2[data-kb-block=\"kb-adv-heading1066_f0f0b2-a2\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1066_f0f0b2-a2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_f0f0b2-a2\"><em>Informacje zawarte w artykule maj\u0105 charakter og\u00f3lnoedukacyjny i nie stanowi\u0105 porady prawnej ani podatkowej. W sprawach indywidualnych skonsultuj si\u0119 z doradc\u0105 podatkowym lub radc\u0105 prawnym.<\/em><br><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n<style>#wrapper.site{overflow:clip;}.kadence-column1066_564ce3-c0{--kb-section-setting-offset:20px;}.kadence-column1066_564ce3-c0 > .kt-inside-inner-col,.kadence-column1066_564ce3-c0 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1066_564ce3-c0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_564ce3-c0 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_564ce3-c0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_564ce3-c0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_564ce3-c0{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_564ce3-c0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1066_564ce3-c0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_564ce3-c0 kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1066_9c4419-c0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1066_9c4419-c0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1066_9c4419-c0 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1066_9c4419-c0 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1066_9c4419-c0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1066_9c4419-c0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1066_9c4419-c0 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1066_0fc586-bd > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1066_0fc586-bd > .kt-inside-inner-col,.kadence-column1066_0fc586-bd > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1066_0fc586-bd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_0fc586-bd > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_0fc586-bd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_0fc586-bd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_0fc586-bd{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_0fc586-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1066_0fc586-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_0fc586-bd\"><div class=\"kt-inside-inner-col\"><style>.kb-image1066_a1185b-b2 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1066_a1185b-b2 size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-port34\"><img loading=\"lazy\" decoding=\"async\" width=\"690\" height=\"1024\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp\" alt=\"Zesp\u00f3\u0142 KoMa Tax, profesjonalne ksi\u0119gowe oferuj\u0105ce us\u0142ugi ksi\u0119gowe, kadrowe i doradztwo podatkowe dla firm\" class=\"kb-img wp-image-42\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp 690w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1-202x300.webp 202w\" sizes=\"auto, (max-width: 690px) 100vw, 690px\" \/><\/div><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column1066_835fae-ac > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column1066_835fae-ac > .kt-inside-inner-col,.kadence-column1066_835fae-ac > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1066_835fae-ac > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_835fae-ac > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_835fae-ac > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_835fae-ac > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1066_835fae-ac > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_835fae-ac{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_835fae-ac > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1066_835fae-ac > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_835fae-ac\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1066_708ef5-97, .wp-block-kadence-advancedheading.kt-adv-heading1066_708ef5-97[data-kb-block=\"kb-adv-heading1066_708ef5-97\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_708ef5-97 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_708ef5-97[data-kb-block=\"kb-adv-heading1066_708ef5-97\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_708ef5-97 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_708ef5-97[data-kb-block=\"kb-adv-heading1066_708ef5-97\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1066_708ef5-97 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_708ef5-97\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1066_c6fc90-e8, .wp-block-kadence-advancedheading.kt-adv-heading1066_c6fc90-e8[data-kb-block=\"kb-adv-heading1066_c6fc90-e8\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_c6fc90-e8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_c6fc90-e8[data-kb-block=\"kb-adv-heading1066_c6fc90-e8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_c6fc90-e8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_c6fc90-e8[data-kb-block=\"kb-adv-heading1066_c6fc90-e8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1066_c6fc90-e8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_c6fc90-e8\">Pomagamy przedsi\u0119biorcom uporz\u0105dkowa\u0107 ksi\u0119gowo\u015b\u0107 i formalno\u015bci zwi\u0105zane z prowadzeniem firmy.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns1066_42f5c6-12{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1066_42f5c6-12 .kt-button{font-weight:normal;font-style:normal;}.kt-btns1066_42f5c6-12 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1066_42f5c6-12 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1066_42f5c6-12 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1066_42f5c6-12 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1066_42f5c6-12 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1066_42f5c6-12 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1066_42f5c6-12 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1066_42f5c6-12\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1066_ad564c-4a.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1066_ad564c-4a kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit kt-btn-has-text-true kt-btn-has-svg-false wp-block-button__link wp-block-kadence-singlebtn\" href=\"https:\/\/komatax.pl\/kontakt\/\"><span class=\"kt-btn-inner-text\">Skontaktuj si\u0119 z nami<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<!-- LM-BLOG-CTA -->\n<style>.kb-row-layout-id1066_66c9db-1a > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1066_66c9db-1a > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1066_66c9db-1a > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1066_66c9db-1a > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1066_66c9db-1a > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1066_66c9db-1a > .kt-row-column-wrap{padding-top:60px;padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1066_66c9db-1a alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1066_87def4-39 > .kt-inside-inner-col,.kadence-column1066_87def4-39 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1066_87def4-39 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_87def4-39 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_87def4-39 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_87def4-39 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_87def4-39{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_87def4-39 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1066_87def4-39 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_87def4-39\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09, .wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09[data-kb-block=\"kb-adv-heading1066_b6488c-09\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09[data-kb-block=\"kb-adv-heading1066_b6488c-09\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09[data-kb-block=\"kb-adv-heading1066_b6488c-09\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09, .wp-block-kadence-advancedheading.kt-adv-heading1066_b6488c-09[data-kb-block=\"kb-adv-heading1066_b6488c-09\"]{text-align:left!important;}}<\/style>\n<h2 class=\"kt-adv-heading1066_b6488c-09 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1066_b6488c-09\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n<style>.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);}.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id1066_717252-57 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1066_717252-57 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1066_717252-57 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1066_2af327-b7 > .kt-inside-inner-col,.kadence-column1066_2af327-b7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1066_2af327-b7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_2af327-b7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_2af327-b7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_2af327-b7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_2af327-b7{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_2af327-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1066_2af327-b7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1066_2af327-b7\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap:hover{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette8, #F7FAFC);}.kt-info-box1066_31d0ba-22 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1066_31d0ba-22 .kt-info-svg-icon-flip, .kt-info-box1066_31d0ba-22 .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-media{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:15px;padding-right:15px;padding-bottom:15px;padding-left:15px;}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1066_31d0ba-22 .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-text{padding-top:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-learnmore{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-radius:10px;border-width:0px 0px 0px 0px;padding-top:7px;padding-right:21px;padding-bottom:7px;padding-left:21px;margin-top:20px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}@media all and (max-width: 1024px){.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}}@media all and (max-width: 1024px){.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}@media all and (max-width: 767px){.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1066_31d0ba-22 .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box1066_31d0ba-22\"><a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-legionowo\/\" class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-left kb-info-mobile-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-kb-custom-377 kt-info-svg-icon\"><svg viewBox=\"-42 0 512 512.001\" preserveAspectRatio=\"xMinYMin meet\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"m210.351562 246.632812c33.882813 0 63.21875-12.152343 87.195313-36.128906 23.96875-23.972656 36.125-53.304687 36.125-87.191406 0-33.875-12.152344-63.210938-36.128906-87.191406-23.976563-23.96875-53.3125-36.121094-87.191407-36.121094-33.886718 0-63.21875 12.152344-87.191406 36.125s-36.128906 53.308594-36.128906 87.1875c0 33.886719 12.15625 63.222656 36.128906 87.195312 23.980469 23.96875 53.316406 36.125 87.191406 36.125zm-65.972656-189.292968c18.394532-18.394532 39.972656-27.335938 65.972656-27.335938 25.996094 0 47.578126 8.941406 65.976563 27.335938 18.394531 18.398437 27.339844 39.980468 27.339844 65.972656 0 26-8.945313 47.578125-27.339844 65.976562-18.398437 18.398438-39.980469 27.339844-65.976563 27.339844-25.992187 0-47.570312-8.945312-65.972656-27.339844-18.398437-18.394531-27.34375-39.976562-27.34375-65.976562 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0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro w Legionowie<\/h3><p class=\"kt-blocks-info-box-text\">ul. Piotra Wysockiego 4\/7, tel. 503 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Legionowa, Jab\u0142onny, Wieliszewa i Serocka.<br><span class=\"lm-card-cta\">Zobacz biuro w Legionowie \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column1066_bebd4e-24 > .kt-inside-inner-col,.kadence-column1066_bebd4e-24 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1066_bebd4e-24 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1066_bebd4e-24 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1066_bebd4e-24 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1066_bebd4e-24 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1066_bebd4e-24{position:relative;}@media all and (max-width: 1024px){.kadence-column1066_bebd4e-24 > 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1024px){.kt-info-box1066_95c102-9e .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}@media all and (max-width: 767px){.kt-info-box1066_95c102-9e .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1066_95c102-9e .kt-blocks-info-box-link-wrap:hover{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box1066_95c102-9e\"><a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-warszawa-praga\/\" class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-left kb-info-mobile-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-kb-custom-380 kt-info-svg-icon\"><svg 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Kijowska 7\/4, tel. 883 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Pragi, Targ\u00f3wka i Bia\u0142o\u0142\u0119ki.<br><span class=\"lm-card-cta\">Zobacz biuro na Pradze \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Kontrola skarbowa w 2026 r., jak przygotowa\u0107 firm\u0119? Kontrola skarbowa nie musi parali\u017cowa\u0107 pracy Twojego&#8230;<\/p>","protected":false},"author":1,"featured_media":1206,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-1066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zmiany-w-przepisach"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kontrola skarbowa w 2026 r., jak przygotowa\u0107 firm\u0119? | KoMa Tax<\/title>\n<meta name=\"description\" content=\"Nowe prawa podatnika, KSeF 2.0, JPK_CIT i wyrok NSA. 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