{"id":1158,"date":"2026-05-18T12:21:44","date_gmt":"2026-05-18T12:21:44","guid":{"rendered":"https:\/\/komatax.pl\/?p=1158"},"modified":"2026-08-18T11:55:42","modified_gmt":"2026-08-18T09:55:42","slug":"co-mozna-wrzucic-w-koszty-dzialalnosci-gospodarczej","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/co-mozna-wrzucic-w-koszty-dzialalnosci-gospodarczej\/","title":{"rendered":"What can be included in business expenses?"},"content":{"rendered":"<style>.kb-row-layout-id1158_33eee3-f0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1158_33eee3-f0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1158_33eee3-f0 > .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-id1158_33eee3-f0 > .kt-row-layout-overlay{opacity:0.60;}@media all and (max-width: 1024px){.kb-row-layout-id1158_33eee3-f0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1158_33eee3-f0 > .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-id1158_33eee3-f0 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-column1158_f6e39c-24 > .kt-inside-inner-col{display:flex;}.kadence-column1158_f6e39c-24 > .kt-inside-inner-col,.kadence-column1158_f6e39c-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-column1158_f6e39c-24 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_f6e39c-24 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1158_f6e39c-24 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1158_f6e39c-24 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1158_f6e39c-24 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_f6e39c-24 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_f6e39c-24{position:relative;}@media all and (max-width: 1024px){.kadence-column1158_f6e39c-24 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1158_f6e39c-24 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1158_f6e39c-24\"><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\">Co mo\u017cna wrzuci\u0107 w koszty dzia\u0142alno\u015bci gospodarczej?<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_bc2bbc-91, .wp-block-kadence-advancedheading.kt-adv-heading1158_bc2bbc-91[data-kb-block=\"kb-adv-heading1158_bc2bbc-91\"]{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-heading1158_bc2bbc-91 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_bc2bbc-91[data-kb-block=\"kb-adv-heading1158_bc2bbc-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-heading1158_bc2bbc-91 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_bc2bbc-91[data-kb-block=\"kb-adv-heading1158_bc2bbc-91\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1158_bc2bbc-91, .wp-block-kadence-advancedheading.kt-adv-heading1158_bc2bbc-91[data-kb-block=\"kb-adv-heading1158_bc2bbc-91\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1158_bc2bbc-91 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_bc2bbc-91\"><strong><strong>Co mo\u017cna wrzuci\u0107 w koszty dzia\u0142alno\u015bci gospodarczej?<\/strong><\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1158_f8f910-63 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1158_f8f910-63 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1158_f8f910-63 > .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-id1158_f8f910-63 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1158_f8f910-63 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1158_f8f910-63 > .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-id1158_f8f910-63 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-column1158_1d8ad0-8f > .kt-inside-inner-col,.kadence-column1158_1d8ad0-8f > .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-column1158_1d8ad0-8f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_1d8ad0-8f > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_1d8ad0-8f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_1d8ad0-8f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_1d8ad0-8f{position:relative;}@media all and (max-width: 1024px){.kadence-column1158_1d8ad0-8f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1158_1d8ad0-8f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1158_1d8ad0-8f\"><div class=\"kt-inside-inner-col\"><style>.kb-image1158_b1eaf0-e2 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1158_b1eaf0-e2 size-large kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/2-1024x538.webp\" alt=\"Ilustracja do artyku\u0142u: Minimalny podatek CIT od straty\" class=\"kb-img wp-image-1203\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/2-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/2-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/2-768x403.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2024\/01\/2.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_00355e-23, .wp-block-kadence-advancedheading.kt-adv-heading1158_00355e-23[data-kb-block=\"kb-adv-heading1158_00355e-23\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_00355e-23 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_00355e-23[data-kb-block=\"kb-adv-heading1158_00355e-23\"] 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-heading1158_00355e-23 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_00355e-23[data-kb-block=\"kb-adv-heading1158_00355e-23\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_00355e-23 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_00355e-23\">Koszty uzyskania przychodu to jeden z tych temat\u00f3w, kt\u00f3re brzmi\u0105 nudno w teorii, ale w praktyce potrafi\u0105 zaoszcz\u0119dzi\u0107 przedsi\u0119biorcy kilka tysi\u0119cy z\u0142otych rocznie. Problem w tym, \u017ce wiele firm albo odlicza za ma\u0142o (ze strachu przed kontrol\u0105), albo pr\u00f3buje odlicza\u0107 rzeczy, kt\u00f3re nigdy kosztami by\u0107 nie powinny.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_f4632f-d9, .wp-block-kadence-advancedheading.kt-adv-heading1158_f4632f-d9[data-kb-block=\"kb-adv-heading1158_f4632f-d9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_f4632f-d9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_f4632f-d9[data-kb-block=\"kb-adv-heading1158_f4632f-d9\"] 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-heading1158_f4632f-d9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_f4632f-d9[data-kb-block=\"kb-adv-heading1158_f4632f-d9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_f4632f-d9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_f4632f-d9\">Ten artyku\u0142 przecina ten w\u0119ze\u0142 gordyjski: t\u0142umaczy zasad\u0119, pokazuje konkretne kategorie wydatk\u00f3w, wyja\u015bnia szare strefy i m\u00f3wi wprost, czego w koszty wrzuci\u0107 nie wolno. Wszystko w j\u0119zyku zrozumia\u0142ym dla przedsi\u0119biorcy, nie dla prawnika podatkowego.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_b3eafe-dc, .wp-block-kadence-advancedheading.kt-adv-heading1158_b3eafe-dc[data-kb-block=\"kb-adv-heading1158_b3eafe-dc\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_b3eafe-dc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_b3eafe-dc[data-kb-block=\"kb-adv-heading1158_b3eafe-dc\"] 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-heading1158_b3eafe-dc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_b3eafe-dc[data-kb-block=\"kb-adv-heading1158_b3eafe-dc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_b3eafe-dc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_b3eafe-dc\"><strong>Uwaga:<\/strong> Kwoty limit\u00f3w i szczeg\u00f3\u0142owe przepisy mog\u0105 ulec zmianie. Przed wdro\u017ceniem konkretnych rozwi\u0105za\u0144 skonsultuj si\u0119 z doradc\u0105 podatkowym lub zweryfikuj aktualne przepisy.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_99f13e-77, .wp-block-kadence-advancedheading.kt-adv-heading1158_99f13e-77[data-kb-block=\"kb-adv-heading1158_99f13e-77\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_99f13e-77 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_99f13e-77[data-kb-block=\"kb-adv-heading1158_99f13e-77\"] 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-heading1158_99f13e-77 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_99f13e-77[data-kb-block=\"kb-adv-heading1158_99f13e-77\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading1158_99f13e-77 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_99f13e-77\">Spis tre\u015bci<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"#czym-sa-kup\">Czym s\u0105 koszty uzyskania przychodu?<\/a><\/li>\n\n\n\n<li><a href=\"#kategorie\">Najwa\u017cniejsze kategorie koszt\u00f3w<\/a><\/li>\n\n\n\n<li><a href=\"#czego-nie\">Czego NIE mo\u017cna wrzuci\u0107 w koszty<\/a><\/li>\n\n\n\n<li><a href=\"#szare-strefy\">Szare strefy i najcz\u0119stsze b\u0142\u0119dy<\/a><\/li>\n\n\n\n<li><a href=\"#dokumentacja\">Jak dokumentowa\u0107 koszty, \u017ceby by\u0142y bezpieczne<\/a><\/li>\n\n\n\n<li><a href=\"#podsumowanie\">Podsumowanie<\/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-heading1158_17d419-85, .wp-block-kadence-advancedheading.kt-adv-heading1158_17d419-85[data-kb-block=\"kb-adv-heading1158_17d419-85\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_17d419-85 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_17d419-85[data-kb-block=\"kb-adv-heading1158_17d419-85\"] 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-heading1158_17d419-85 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_17d419-85[data-kb-block=\"kb-adv-heading1158_17d419-85\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"czym-sa-kup\" class=\"kt-adv-heading1158_17d419-85 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_17d419-85\"><strong><strong>Czym s\u0105 koszty uzyskania przychodu?<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_ebe2e8-00, .wp-block-kadence-advancedheading.kt-adv-heading1158_ebe2e8-00[data-kb-block=\"kb-adv-heading1158_ebe2e8-00\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_ebe2e8-00 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_ebe2e8-00[data-kb-block=\"kb-adv-heading1158_ebe2e8-00\"] 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-heading1158_ebe2e8-00 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_ebe2e8-00[data-kb-block=\"kb-adv-heading1158_ebe2e8-00\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_ebe2e8-00 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_ebe2e8-00\"><strong><strong><strong>Jedna zasada, kt\u00f3ra rz\u0105dzi wszystkim<\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_c87eb7-2f, .wp-block-kadence-advancedheading.kt-adv-heading1158_c87eb7-2f[data-kb-block=\"kb-adv-heading1158_c87eb7-2f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_c87eb7-2f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_c87eb7-2f[data-kb-block=\"kb-adv-heading1158_c87eb7-2f\"] 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-heading1158_c87eb7-2f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_c87eb7-2f[data-kb-block=\"kb-adv-heading1158_c87eb7-2f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_c87eb7-2f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_c87eb7-2f\">Koszty uzyskania przychodu (KUP) to wydatki, kt\u00f3re mo\u017cesz odj\u0105\u0107 od przychodu przed obliczeniem podatku. Im wy\u017csze koszty, tym ni\u017cszy doch\u00f3d, tym mniejszy podatek. To podstawowa zasada optymalizacji podatkowej dost\u0119pna dla ka\u017cdego, kto prowadzi dzia\u0142alno\u015b\u0107 gospodarcz\u0105.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_a75e54-50, .wp-block-kadence-advancedheading.kt-adv-heading1158_a75e54-50[data-kb-block=\"kb-adv-heading1158_a75e54-50\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_a75e54-50 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_a75e54-50[data-kb-block=\"kb-adv-heading1158_a75e54-50\"] 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-heading1158_a75e54-50 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_a75e54-50[data-kb-block=\"kb-adv-heading1158_a75e54-50\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_a75e54-50 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_a75e54-50\">Definicja ustawowa jest prosta: kosztem uzyskania przychodu jest wydatek poniesiony w celu osi\u0105gni\u0119cia przychodu lub zachowania albo zabezpieczenia jego \u017ar\u00f3d\u0142a. Ustawa wymienia te\u017c list\u0119 wydatk\u00f3w, kt\u00f3re nigdy kosztami by\u0107 nie mog\u0105, o tym za chwil\u0119.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_a339db-9a, .wp-block-kadence-advancedheading.kt-adv-heading1158_a339db-9a[data-kb-block=\"kb-adv-heading1158_a339db-9a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_a339db-9a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_a339db-9a[data-kb-block=\"kb-adv-heading1158_a339db-9a\"] 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-heading1158_a339db-9a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_a339db-9a[data-kb-block=\"kb-adv-heading1158_a339db-9a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_a339db-9a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_a339db-9a\"><strong><strong><strong><strong>Trzy warunki, kt\u00f3re musi spe\u0142ni\u0107 ka\u017cdy koszt<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_ff979d-d1, .wp-block-kadence-advancedheading.kt-adv-heading1158_ff979d-d1[data-kb-block=\"kb-adv-heading1158_ff979d-d1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_ff979d-d1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_ff979d-d1[data-kb-block=\"kb-adv-heading1158_ff979d-d1\"] 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-heading1158_ff979d-d1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_ff979d-d1[data-kb-block=\"kb-adv-heading1158_ff979d-d1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_ff979d-d1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_ff979d-d1\">Zanim wrzucisz cokolwiek w koszty, sprawd\u017a, czy wydatek spe\u0142nia trzy warunki jednocze\u015bnie:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Zwi\u0105zek z dzia\u0142alno\u015bci\u0105<\/strong>, wydatek musi by\u0107 zwi\u0105zany z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105, a nie z \u017cyciem prywatnym. Garnitur na spotkanie biznesowe? Urz\u0105d uzna, \u017ce garnitur s\u0142u\u017cy te\u017c do prywatnego u\u017cytku. Uniformy z logo firmy? Ju\u017c przejdzie.<\/li>\n\n\n\n<li><strong>Cel przychodowy<\/strong>, wydatek powinien by\u0107 poniesiony po to, \u017ceby firma zarabia\u0142a lub \u017ceby nie traci\u0142a ju\u017c posiadanych \u017ar\u00f3de\u0142 przychodu. Szkolenie podnosz\u0105ce kwalifikacje zawodowe spe\u0142nia ten warunek. Wakacyjny wyjazd, ju\u017c nie, nawet je\u015bli przy okazji wpad\u0142e\u015b na potencjalnego klienta.<\/li>\n\n\n\n<li><strong>Udokumentowanie<\/strong>, ka\u017cdy koszt musi by\u0107 udokumentowany w spos\u00f3b niebudz\u0105cy w\u0105tpliwo\u015bci. Faktura, rachunek, umowa, wyci\u0105g bankowy, do ka\u017cdego wydatku powinien istnie\u0107 dow\u00f3d, kto, co, kiedy i za ile kupi\u0142.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_70dbf4-d8, .wp-block-kadence-advancedheading.kt-adv-heading1158_70dbf4-d8[data-kb-block=\"kb-adv-heading1158_70dbf4-d8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_70dbf4-d8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_70dbf4-d8[data-kb-block=\"kb-adv-heading1158_70dbf4-d8\"] 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-heading1158_70dbf4-d8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_70dbf4-d8[data-kb-block=\"kb-adv-heading1158_70dbf4-d8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_70dbf4-d8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_70dbf4-d8\">Brak kt\u00f3regokolwiek z tych warunk\u00f3w dyskwalifikuje wydatek jako koszt podatkowy.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_1009c3-f3, .wp-block-kadence-advancedheading.kt-adv-heading1158_1009c3-f3[data-kb-block=\"kb-adv-heading1158_1009c3-f3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_1009c3-f3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_1009c3-f3[data-kb-block=\"kb-adv-heading1158_1009c3-f3\"] 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-heading1158_1009c3-f3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_1009c3-f3[data-kb-block=\"kb-adv-heading1158_1009c3-f3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"kategorie\" class=\"kt-adv-heading1158_1009c3-f3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_1009c3-f3\">Najwa\u017cniejsze kategorie koszt\u00f3w<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_770efd-db, .wp-block-kadence-advancedheading.kt-adv-heading1158_770efd-db[data-kb-block=\"kb-adv-heading1158_770efd-db\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_770efd-db mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_770efd-db[data-kb-block=\"kb-adv-heading1158_770efd-db\"] 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-heading1158_770efd-db img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_770efd-db[data-kb-block=\"kb-adv-heading1158_770efd-db\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_770efd-db wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_770efd-db\"><strong><strong><strong><strong><strong>Biuro i przestrze\u0144 do pracy<\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_e9b148-ac, .wp-block-kadence-advancedheading.kt-adv-heading1158_e9b148-ac[data-kb-block=\"kb-adv-heading1158_e9b148-ac\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_e9b148-ac mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_e9b148-ac[data-kb-block=\"kb-adv-heading1158_e9b148-ac\"] 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-heading1158_e9b148-ac img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_e9b148-ac[data-kb-block=\"kb-adv-heading1158_e9b148-ac\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_e9b148-ac wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_e9b148-ac\">Wynajem biura to jeden z najprostszych koszt\u00f3w, faktura za czynsz, wrzucasz w koszty. Pr\u0105d, internet w biurze, \u015brodki czysto\u015bci, artyku\u0142y biurowe, wszystko to mo\u017ce by\u0107 kosztem firmowym, je\u015bli jest faktycznie u\u017cywane na potrzeby dzia\u0142alno\u015bci.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_351e24-ea, .wp-block-kadence-advancedheading.kt-adv-heading1158_351e24-ea[data-kb-block=\"kb-adv-heading1158_351e24-ea\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_351e24-ea mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_351e24-ea[data-kb-block=\"kb-adv-heading1158_351e24-ea\"] 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-heading1158_351e24-ea img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_351e24-ea[data-kb-block=\"kb-adv-heading1158_351e24-ea\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_351e24-ea wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_351e24-ea\"><strong>Home office<\/strong> to bardziej z\u0142o\u017cony temat. Je\u015bli pracujesz z domu, mo\u017cesz odliczy\u0107 cz\u0119\u015b\u0107 koszt\u00f3w mieszkania proporcjonalnie do powierzchni przeznaczonej na dzia\u0142alno\u015b\u0107. Na przyk\u0142ad: masz 60 m\u00b2 mieszkania, z czego pok\u00f3j 12 m\u00b2 s\u0142u\u017cy wy\u0142\u0105cznie jako biuro, mo\u017cesz odliczy\u0107 20% koszt\u00f3w czynszu, pr\u0105du i internetu. Warunek: pomieszczenie musi by\u0107 realnie i wy\u0142\u0105cznie przeznaczone na dzia\u0142alno\u015b\u0107, nie mo\u017cna odlicza\u0107 salonu, w kt\u00f3rym przy okazji stoi laptop.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_2b3d6b-07, .wp-block-kadence-advancedheading.kt-adv-heading1158_2b3d6b-07[data-kb-block=\"kb-adv-heading1158_2b3d6b-07\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_2b3d6b-07 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_2b3d6b-07[data-kb-block=\"kb-adv-heading1158_2b3d6b-07\"] 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-heading1158_2b3d6b-07 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_2b3d6b-07[data-kb-block=\"kb-adv-heading1158_2b3d6b-07\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_2b3d6b-07 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_2b3d6b-07\"><strong>Meble i wyposa\u017cenie biura<\/strong>, biurko, krzes\u0142o, lampa, szafy na dokumenty: je\u015bli s\u0105 kupione na firm\u0119 i faktycznie s\u0142u\u017c\u0105 pracy, s\u0105 kosztem. Przy wy\u017cszych kwotach mog\u0105 wymaga\u0107 amortyzacji zamiast jednorazowego odpisu.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_1a9b17-fa, .wp-block-kadence-advancedheading.kt-adv-heading1158_1a9b17-fa[data-kb-block=\"kb-adv-heading1158_1a9b17-fa\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_1a9b17-fa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_1a9b17-fa[data-kb-block=\"kb-adv-heading1158_1a9b17-fa\"] 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-heading1158_1a9b17-fa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_1a9b17-fa[data-kb-block=\"kb-adv-heading1158_1a9b17-fa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_1a9b17-fa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_1a9b17-fa\"><strong><strong><strong><strong><strong><strong>Samoch\u00f3d w firmie<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_7428be-39, .wp-block-kadence-advancedheading.kt-adv-heading1158_7428be-39[data-kb-block=\"kb-adv-heading1158_7428be-39\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_7428be-39 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_7428be-39[data-kb-block=\"kb-adv-heading1158_7428be-39\"] 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-heading1158_7428be-39 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_7428be-39[data-kb-block=\"kb-adv-heading1158_7428be-39\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_7428be-39 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_7428be-39\">Samoch\u00f3d w dzia\u0142alno\u015bci to jeden z najcz\u0119\u015bciej dyskutowanych i najch\u0119tniej kontrolowanych przez urz\u0105d obszar\u00f3w. Zasady s\u0105 nast\u0119puj\u0105ce:<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_af7997-68, .wp-block-kadence-advancedheading.kt-adv-heading1158_af7997-68[data-kb-block=\"kb-adv-heading1158_af7997-68\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_af7997-68 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_af7997-68[data-kb-block=\"kb-adv-heading1158_af7997-68\"] 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-heading1158_af7997-68 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_af7997-68[data-kb-block=\"kb-adv-heading1158_af7997-68\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_af7997-68 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_af7997-68\"><strong>Samoch\u00f3d wy\u0142\u0105cznie firmowy (wpisany do ewidencji \u015brodk\u00f3w trwa\u0142ych, z prowadzon\u0105 kilometr\u00f3wk\u0105)<\/strong>, koszty eksploatacji (paliwo, ubezpieczenie, serwis, myjnia, opony) odliczasz w 100%. VAT od zakupu i eksploatacji odliczasz w 100%, je\u015bli prowadzisz kilometr\u00f3wk\u0119 i wy\u0142\u0105czasz samoch\u00f3d z u\u017cytku prywatnego.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_8272bd-e6, .wp-block-kadence-advancedheading.kt-adv-heading1158_8272bd-e6[data-kb-block=\"kb-adv-heading1158_8272bd-e6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_8272bd-e6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_8272bd-e6[data-kb-block=\"kb-adv-heading1158_8272bd-e6\"] 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-heading1158_8272bd-e6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_8272bd-e6[data-kb-block=\"kb-adv-heading1158_8272bd-e6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_8272bd-e6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_8272bd-e6\"><strong>Samoch\u00f3d u\u017cywany zar\u00f3wno prywatnie, jak i s\u0142u\u017cbowo<\/strong>, koszty eksploatacji odliczasz w 75%, VAT w 50%. To najpopularniejszy wariant, bo nie wymaga prowadzenia kilometr\u00f3wki i daje spok\u00f3j przy kontroli.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_88861b-a8, .wp-block-kadence-advancedheading.kt-adv-heading1158_88861b-a8[data-kb-block=\"kb-adv-heading1158_88861b-a8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_88861b-a8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_88861b-a8[data-kb-block=\"kb-adv-heading1158_88861b-a8\"] 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-heading1158_88861b-a8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_88861b-a8[data-kb-block=\"kb-adv-heading1158_88861b-a8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_88861b-a8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_88861b-a8\"><strong>Samoch\u00f3d prywatny u\u017cywany do jazd s\u0142u\u017cbowych<\/strong>, mo\u017cesz stosowa\u0107 kilometr\u00f3wk\u0119 (ewidencj\u0119 przebiegu pojazdu) i odlicza\u0107 stawk\u0119 za kilometr okre\u015blon\u0105 w przepisach. Wymaga prowadzenia szczeg\u00f3\u0142owej ewidencji ka\u017cdej jazdy.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_329336-80, .wp-block-kadence-advancedheading.kt-adv-heading1158_329336-80[data-kb-block=\"kb-adv-heading1158_329336-80\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_329336-80 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_329336-80[data-kb-block=\"kb-adv-heading1158_329336-80\"] 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-heading1158_329336-80 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_329336-80[data-kb-block=\"kb-adv-heading1158_329336-80\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_329336-80 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_329336-80\"><strong><strong><strong><strong><strong><strong><strong>Sprz\u0119t elektroniczny i oprogramowanie<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_bff520-47, .wp-block-kadence-advancedheading.kt-adv-heading1158_bff520-47[data-kb-block=\"kb-adv-heading1158_bff520-47\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_bff520-47 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_bff520-47[data-kb-block=\"kb-adv-heading1158_bff520-47\"] 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-heading1158_bff520-47 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_bff520-47[data-kb-block=\"kb-adv-heading1158_bff520-47\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_bff520-47 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_bff520-47\">Laptop, komputer, monitor, drukarka, tablet, aparat fotograficzny (je\u015bli potrzebujesz go do pracy), to oczywiste koszty firmowe, pod warunkiem \u017ce s\u0105 faktycznie u\u017cywane w dzia\u0142alno\u015bci.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_6b3fd4-f5, .wp-block-kadence-advancedheading.kt-adv-heading1158_6b3fd4-f5[data-kb-block=\"kb-adv-heading1158_6b3fd4-f5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_6b3fd4-f5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_6b3fd4-f5[data-kb-block=\"kb-adv-heading1158_6b3fd4-f5\"] 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-heading1158_6b3fd4-f5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_6b3fd4-f5[data-kb-block=\"kb-adv-heading1158_6b3fd4-f5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_6b3fd4-f5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_6b3fd4-f5\">Przy sprz\u0119cie powy\u017cej okre\u015blonego limitu warto\u015bci (sprawd\u017a aktualne przepisy, historycznie by\u0142 to pr\u00f3g 10 000 z\u0142) konieczna jest amortyzacja zamiast jednorazowego odpisu w koszty. Sprz\u0119t ta\u0144szy mo\u017cesz wrzuci\u0107 jednorazowo w miesi\u0105cu zakupu.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_b46422-9f, .wp-block-kadence-advancedheading.kt-adv-heading1158_b46422-9f[data-kb-block=\"kb-adv-heading1158_b46422-9f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_b46422-9f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_b46422-9f[data-kb-block=\"kb-adv-heading1158_b46422-9f\"] 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-heading1158_b46422-9f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_b46422-9f[data-kb-block=\"kb-adv-heading1158_b46422-9f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_b46422-9f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_b46422-9f\">Oprogramowanie, licencje, subskrypcje SaaS, systemy do fakturowania, narz\u0119dzia projektowe, antywirusy, to koszty firmowe. Subskrypcje miesi\u0119czne odliczasz co miesi\u0105c. Licencja jednorazowa mo\u017ce wymaga\u0107 rozliczenia w czasie, je\u015bli jej warto\u015b\u0107 jest wysoka.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_dbf0c1-e1, .wp-block-kadence-advancedheading.kt-adv-heading1158_dbf0c1-e1[data-kb-block=\"kb-adv-heading1158_dbf0c1-e1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_dbf0c1-e1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_dbf0c1-e1[data-kb-block=\"kb-adv-heading1158_dbf0c1-e1\"] 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-heading1158_dbf0c1-e1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_dbf0c1-e1[data-kb-block=\"kb-adv-heading1158_dbf0c1-e1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_dbf0c1-e1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_dbf0c1-e1\"><strong><strong><strong><strong><strong><strong><strong><strong>Telefon i internet<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_58dae1-5c, .wp-block-kadence-advancedheading.kt-adv-heading1158_58dae1-5c[data-kb-block=\"kb-adv-heading1158_58dae1-5c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_58dae1-5c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_58dae1-5c[data-kb-block=\"kb-adv-heading1158_58dae1-5c\"] 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-heading1158_58dae1-5c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_58dae1-5c[data-kb-block=\"kb-adv-heading1158_58dae1-5c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_58dae1-5c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_58dae1-5c\">Telefon kom\u00f3rkowy u\u017cywany do kontakt\u00f3w z klientami i partnerami to koszt firmowy. Je\u015bli masz jeden telefon, kt\u00f3ry s\u0142u\u017cy te\u017c do cel\u00f3w prywatnych, stosuje si\u0119 zasad\u0119 podobn\u0105 do samochodu: mo\u017cesz odlicza\u0107 75% koszt\u00f3w abonamentu lub przyj\u0105\u0107 szacunkowy podzia\u0142. Bezpieczniej mie\u0107 oddzielny numer s\u0142u\u017cbowy.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_abb31e-c8, .wp-block-kadence-advancedheading.kt-adv-heading1158_abb31e-c8[data-kb-block=\"kb-adv-heading1158_abb31e-c8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_abb31e-c8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_abb31e-c8[data-kb-block=\"kb-adv-heading1158_abb31e-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-heading1158_abb31e-c8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_abb31e-c8[data-kb-block=\"kb-adv-heading1158_abb31e-c8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_abb31e-c8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_abb31e-c8\">Internet w domu, je\u015bli pracujesz zdalnie i u\u017cywasz go do dzia\u0142alno\u015bci, mo\u017cesz odliczy\u0107 proporcjonalnie. Przy jednym \u0142\u0105czu domowym najpopularniejszy wariant to odliczanie 50% rachunku za internet.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_1d1b40-eb, .wp-block-kadence-advancedheading.kt-adv-heading1158_1d1b40-eb[data-kb-block=\"kb-adv-heading1158_1d1b40-eb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_1d1b40-eb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_1d1b40-eb[data-kb-block=\"kb-adv-heading1158_1d1b40-eb\"] 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-heading1158_1d1b40-eb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_1d1b40-eb[data-kb-block=\"kb-adv-heading1158_1d1b40-eb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_1d1b40-eb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_1d1b40-eb\"><strong><strong><strong><strong><strong><strong><strong><strong><strong>Szkolenia i rozw\u00f3j zawodowy<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_d9c2cc-30, .wp-block-kadence-advancedheading.kt-adv-heading1158_d9c2cc-30[data-kb-block=\"kb-adv-heading1158_d9c2cc-30\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_d9c2cc-30 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_d9c2cc-30[data-kb-block=\"kb-adv-heading1158_d9c2cc-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-heading1158_d9c2cc-30 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_d9c2cc-30[data-kb-block=\"kb-adv-heading1158_d9c2cc-30\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_d9c2cc-30 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_d9c2cc-30\">Kursy, szkolenia, konferencje, warsztaty, ksi\u0105\u017cki bran\u017cowe, subskrypcje platform edukacyjnych (Udemy, LinkedIn Learning, Coursera), wszystko to, co bezpo\u015brednio podnosi Twoje kwalifikacje zawodowe zwi\u0105zane z profilem dzia\u0142alno\u015bci, jest kosztem firmowym.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_4c0c35-5f, .wp-block-kadence-advancedheading.kt-adv-heading1158_4c0c35-5f[data-kb-block=\"kb-adv-heading1158_4c0c35-5f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_4c0c35-5f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_4c0c35-5f[data-kb-block=\"kb-adv-heading1158_4c0c35-5f\"] 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-heading1158_4c0c35-5f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_4c0c35-5f[data-kb-block=\"kb-adv-heading1158_4c0c35-5f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_4c0c35-5f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_4c0c35-5f\">Wa\u017cny warunek: szkolenie musi by\u0107 powi\u0105zane z wykonywan\u0105 dzia\u0142alno\u015bci\u0105. Kurs programowania dla grafika prowadz\u0105cego studio? Uzasadniony. Kurs gotowania dla tej samej osoby? Ci\u0119\u017cko to obroni\u0107.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_326122-24, .wp-block-kadence-advancedheading.kt-adv-heading1158_326122-24[data-kb-block=\"kb-adv-heading1158_326122-24\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_326122-24 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_326122-24[data-kb-block=\"kb-adv-heading1158_326122-24\"] 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-heading1158_326122-24 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_326122-24[data-kb-block=\"kb-adv-heading1158_326122-24\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_326122-24 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_326122-24\">Koszty dojazdu na szkolenie, nocleg\u00f3w podczas konferencji i op\u0142at rejestracyjnych te\u017c mo\u017cesz zaliczy\u0107 do koszt\u00f3w firmowych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_994582-68, .wp-block-kadence-advancedheading.kt-adv-heading1158_994582-68[data-kb-block=\"kb-adv-heading1158_994582-68\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_994582-68 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_994582-68[data-kb-block=\"kb-adv-heading1158_994582-68\"] 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-heading1158_994582-68 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_994582-68[data-kb-block=\"kb-adv-heading1158_994582-68\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_994582-68 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_994582-68\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Marketing i reklama<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_fbc318-bf, .wp-block-kadence-advancedheading.kt-adv-heading1158_fbc318-bf[data-kb-block=\"kb-adv-heading1158_fbc318-bf\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_fbc318-bf mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_fbc318-bf[data-kb-block=\"kb-adv-heading1158_fbc318-bf\"] 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-heading1158_fbc318-bf img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_fbc318-bf[data-kb-block=\"kb-adv-heading1158_fbc318-bf\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_fbc318-bf wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_fbc318-bf\">Kampanie reklamowe w Google Ads, Meta Ads, LinkedIn, to oczywiste koszty firmowe. Podobnie: materia\u0142y reklamowe (ulotki, roll-upy, gad\u017cety z logo), hosting strony internetowej, domena, projekt graficzny logo, fotografia produktowa.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_d536d7-d1, .wp-block-kadence-advancedheading.kt-adv-heading1158_d536d7-d1[data-kb-block=\"kb-adv-heading1158_d536d7-d1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_d536d7-d1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_d536d7-d1[data-kb-block=\"kb-adv-heading1158_d536d7-d1\"] 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-heading1158_d536d7-d1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_d536d7-d1[data-kb-block=\"kb-adv-heading1158_d536d7-d1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_d536d7-d1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_d536d7-d1\">Pozycjonowanie SEO, obs\u0142uga social medi\u00f3w przez zewn\u0119trzn\u0105 agencj\u0119, produkcja wideo reklamowego, wszystko to mie\u015bci si\u0119 w kategorii reklamy i bez problemu przechodzi jako koszt.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_f142df-e8, .wp-block-kadence-advancedheading.kt-adv-heading1158_f142df-e8[data-kb-block=\"kb-adv-heading1158_f142df-e8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_f142df-e8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_f142df-e8[data-kb-block=\"kb-adv-heading1158_f142df-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-heading1158_f142df-e8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_f142df-e8[data-kb-block=\"kb-adv-heading1158_f142df-e8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_f142df-e8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_f142df-e8\">Subtelna, ale wa\u017cna granica: <strong>reklama<\/strong> jest kosztem w 100%, <strong>reprezentacja<\/strong> nie jest kosztem w og\u00f3le. O tej r\u00f3\u017cnicy piszemy wi\u0119cej w sekcji o szarych strefach.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_f30bd5-c6, .wp-block-kadence-advancedheading.kt-adv-heading1158_f30bd5-c6[data-kb-block=\"kb-adv-heading1158_f30bd5-c6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_f30bd5-c6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_f30bd5-c6[data-kb-block=\"kb-adv-heading1158_f30bd5-c6\"] 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-heading1158_f30bd5-c6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_f30bd5-c6[data-kb-block=\"kb-adv-heading1158_f30bd5-c6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_f30bd5-c6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_f30bd5-c6\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Us\u0142ugi zewn\u0119trzne<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_fdc6dc-e9, .wp-block-kadence-advancedheading.kt-adv-heading1158_fdc6dc-e9[data-kb-block=\"kb-adv-heading1158_fdc6dc-e9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_fdc6dc-e9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_fdc6dc-e9[data-kb-block=\"kb-adv-heading1158_fdc6dc-e9\"] 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-heading1158_fdc6dc-e9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_fdc6dc-e9[data-kb-block=\"kb-adv-heading1158_fdc6dc-e9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_fdc6dc-e9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_fdc6dc-e9\">Obs\u0142uga ksi\u0119gowa (biuro rachunkowe lub doradca podatkowy), obs\u0142uga prawna (radca prawny lub adwokat), us\u0142ugi IT, agencja marketingowa, t\u0142umacz, grafik, copywriter, konsultant, wszystkie us\u0142ugi kupione od zewn\u0119trznych podmiot\u00f3w na potrzeby dzia\u0142alno\u015bci s\u0105 kosztem firmowym.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_c5164e-12, .wp-block-kadence-advancedheading.kt-adv-heading1158_c5164e-12[data-kb-block=\"kb-adv-heading1158_c5164e-12\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_c5164e-12 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_c5164e-12[data-kb-block=\"kb-adv-heading1158_c5164e-12\"] 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-heading1158_c5164e-12 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_c5164e-12[data-kb-block=\"kb-adv-heading1158_c5164e-12\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_c5164e-12 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_c5164e-12\">Pami\u0119taj, \u017ceby ka\u017cda us\u0142uga by\u0142a udokumentowana umow\u0105 lub przynajmniej zam\u00f3wieniem i potwierdzona faktur\u0105. Przy us\u0142ugach niematerialnych urz\u0105d coraz cz\u0119\u015bciej sprawdza, czy us\u0142uga faktycznie zosta\u0142a wykonana, protok\u00f3\u0142 odbioru lub raport z prac jest w takim przypadku Twoim zabezpieczeniem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_6916db-77, .wp-block-kadence-advancedheading.kt-adv-heading1158_6916db-77[data-kb-block=\"kb-adv-heading1158_6916db-77\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_6916db-77 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_6916db-77[data-kb-block=\"kb-adv-heading1158_6916db-77\"] 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-heading1158_6916db-77 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_6916db-77[data-kb-block=\"kb-adv-heading1158_6916db-77\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1158_6916db-77 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_6916db-77\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Podr\u00f3\u017ce s\u0142u\u017cbowe<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_34eda7-4e, .wp-block-kadence-advancedheading.kt-adv-heading1158_34eda7-4e[data-kb-block=\"kb-adv-heading1158_34eda7-4e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_34eda7-4e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_34eda7-4e[data-kb-block=\"kb-adv-heading1158_34eda7-4e\"] 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-heading1158_34eda7-4e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_34eda7-4e[data-kb-block=\"kb-adv-heading1158_34eda7-4e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_34eda7-4e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_34eda7-4e\">Bilety lotnicze, bilety kolejowe, noclegi w hotelu, diety za czas podr\u00f3\u017cy, parkingi, przejazdy taks\u00f3wk\u0105 do klienta, to wszystko koszty podr\u00f3\u017cy s\u0142u\u017cbowych. Warunek: podr\u00f3\u017c musi mie\u0107 cel biznesowy (spotkanie z klientem, konferencja, szkolenie, wizyta u kontrahenta).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_2bc801-cf, .wp-block-kadence-advancedheading.kt-adv-heading1158_2bc801-cf[data-kb-block=\"kb-adv-heading1158_2bc801-cf\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_2bc801-cf mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_2bc801-cf[data-kb-block=\"kb-adv-heading1158_2bc801-cf\"] 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-heading1158_2bc801-cf img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_2bc801-cf[data-kb-block=\"kb-adv-heading1158_2bc801-cf\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_2bc801-cf wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_2bc801-cf\">Dla krajowych podr\u00f3\u017cy obowi\u0105zuj\u0105 diety w wysoko\u015bci okre\u015blonej przepisami. Dla podr\u00f3\u017cy zagranicznych stawki s\u0105 wy\u017csze i zr\u00f3\u017cnicowane w zale\u017cno\u015bci od kraju. Zawsze przechowuj dowody: bilety, faktury za hotel, agenda konferencji.<\/p>\n\n\n<style>.kb-image1158_cfcd3c-d4:not(.kb-image-is-ratio-size) .kb-img, .kb-image1158_cfcd3c-d4.kb-image-is-ratio-size{padding-top:40px;}.kb-image1158_cfcd3c-d4 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1158_cfcd3c-d4 size-large kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/2706-1-1024x683.webp\" alt=\"Przegl\u0105d kategorii koszt\u00f3w firmowych, biuro, samoch\u00f3d, sprz\u0119t elektroniczny i szkolenia jako koszty uzyskania przychodu\" class=\"kb-img wp-image-1162\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/2706-1-1024x683.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/2706-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/2706-1-768x513.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/2706-1.webp 1290w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_5354b7-d5, .wp-block-kadence-advancedheading.kt-adv-heading1158_5354b7-d5[data-kb-block=\"kb-adv-heading1158_5354b7-d5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_5354b7-d5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_5354b7-d5[data-kb-block=\"kb-adv-heading1158_5354b7-d5\"] 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-heading1158_5354b7-d5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_5354b7-d5[data-kb-block=\"kb-adv-heading1158_5354b7-d5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"czego-nie\" class=\"kt-adv-heading1158_5354b7-d5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_5354b7-d5\"><strong><strong>Czego NIE mo\u017cna wrzuci\u0107 w koszty<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_407416-22, .wp-block-kadence-advancedheading.kt-adv-heading1158_407416-22[data-kb-block=\"kb-adv-heading1158_407416-22\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_407416-22 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_407416-22[data-kb-block=\"kb-adv-heading1158_407416-22\"] 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-heading1158_407416-22 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_407416-22[data-kb-block=\"kb-adv-heading1158_407416-22\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_407416-22 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_407416-22\"><strong><strong>Wydatki osobiste i prywatne<\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_6499c3-4c, .wp-block-kadence-advancedheading.kt-adv-heading1158_6499c3-4c[data-kb-block=\"kb-adv-heading1158_6499c3-4c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_6499c3-4c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_6499c3-4c[data-kb-block=\"kb-adv-heading1158_6499c3-4c\"] 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-heading1158_6499c3-4c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_6499c3-4c[data-kb-block=\"kb-adv-heading1158_6499c3-4c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_6499c3-4c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_6499c3-4c\">Zakupy spo\u017cywcze, odzie\u017c codzienna, wakacje, si\u0142ownia (z jednym wyj\u0105tkiem, je\u015bli trener personalny jest klientem), wydatki na dzieci, rachunki za wod\u0119 w cz\u0119\u015bci mieszkalnej, to wszystko wydatki prywatne, kt\u00f3re nie maj\u0105 zwi\u0105zku z dzia\u0142alno\u015bci\u0105.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_0cf5c4-84, .wp-block-kadence-advancedheading.kt-adv-heading1158_0cf5c4-84[data-kb-block=\"kb-adv-heading1158_0cf5c4-84\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_0cf5c4-84 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_0cf5c4-84[data-kb-block=\"kb-adv-heading1158_0cf5c4-84\"] 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-heading1158_0cf5c4-84 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_0cf5c4-84[data-kb-block=\"kb-adv-heading1158_0cf5c4-84\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_0cf5c4-84 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_0cf5c4-84\">Granica bywa p\u0142ynna i zale\u017cy od specyfiki firmy. Fotograf mo\u017ce odliczy\u0107 obiektyw, ale nie ka\u017cdy aparat. Dietetyk \u015bwiadcz\u0105cy us\u0142ugi online mo\u017ce odliczy\u0107 mikrofon i kamer\u0119 do nagra\u0144. Przedsi\u0119biorca prowadz\u0105cy sklep spo\u017cywczy nie odliczy zi\u00f3\u0142 do domowej zupki.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_d971b7-f1, .wp-block-kadence-advancedheading.kt-adv-heading1158_d971b7-f1[data-kb-block=\"kb-adv-heading1158_d971b7-f1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_d971b7-f1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_d971b7-f1[data-kb-block=\"kb-adv-heading1158_d971b7-f1\"] 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-heading1158_d971b7-f1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_d971b7-f1[data-kb-block=\"kb-adv-heading1158_d971b7-f1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_d971b7-f1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_d971b7-f1\"><strong><strong><strong>Kary, grzywny i mandaty<\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_9b36ac-f6, .wp-block-kadence-advancedheading.kt-adv-heading1158_9b36ac-f6[data-kb-block=\"kb-adv-heading1158_9b36ac-f6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_9b36ac-f6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_9b36ac-f6[data-kb-block=\"kb-adv-heading1158_9b36ac-f6\"] 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-heading1158_9b36ac-f6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_9b36ac-f6[data-kb-block=\"kb-adv-heading1158_9b36ac-f6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_9b36ac-f6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_9b36ac-f6\">Kary administracyjne, grzywny s\u0105dowe, odsetki za zw\u0142ok\u0119 w zap\u0142acie podatk\u00f3w, mandaty drogowe, to kategoria wyra\u017anie wykluczona z koszt\u00f3w uzyskania przychodu. Nawet je\u015bli mandat dosta\u0142e\u015b jad\u0105c na spotkanie z klientem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_9910e3-df, .wp-block-kadence-advancedheading.kt-adv-heading1158_9910e3-df[data-kb-block=\"kb-adv-heading1158_9910e3-df\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_9910e3-df mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_9910e3-df[data-kb-block=\"kb-adv-heading1158_9910e3-df\"] 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-heading1158_9910e3-df img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_9910e3-df[data-kb-block=\"kb-adv-heading1158_9910e3-df\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_9910e3-df wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_9910e3-df\"><strong><strong><strong><strong>Reprezentacja<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_a91c4e-71, .wp-block-kadence-advancedheading.kt-adv-heading1158_a91c4e-71[data-kb-block=\"kb-adv-heading1158_a91c4e-71\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_a91c4e-71 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_a91c4e-71[data-kb-block=\"kb-adv-heading1158_a91c4e-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-heading1158_a91c4e-71 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_a91c4e-71[data-kb-block=\"kb-adv-heading1158_a91c4e-71\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_a91c4e-71 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_a91c4e-71\">To jeden z najwi\u0119kszych pu\u0142apek podatkowych. Ustawa wprost wy\u0142\u0105cza z koszt\u00f3w wydatki na reprezentacj\u0119, szczeg\u00f3lnie na us\u0142ugi gastronomiczne, zakup \u017cywno\u015bci i napoj\u00f3w alkoholowych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_1378d4-f3, .wp-block-kadence-advancedheading.kt-adv-heading1158_1378d4-f3[data-kb-block=\"kb-adv-heading1158_1378d4-f3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_1378d4-f3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_1378d4-f3[data-kb-block=\"kb-adv-heading1158_1378d4-f3\"] 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-heading1158_1378d4-f3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_1378d4-f3[data-kb-block=\"kb-adv-heading1158_1378d4-f3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_1378d4-f3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_1378d4-f3\"><strong>Reprezentacja<\/strong> to dzia\u0142anie maj\u0105ce na celu kszta\u0142towanie wizerunku firmy na zewn\u0105trz, tworzenie presti\u017cu. Klasyczne przyk\u0142ady: wystawna kolacja z klientem w restauracji, alkohol na spotkaniu biznesowym, drogie upominki dla kontrahent\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_3a5550-b6, .wp-block-kadence-advancedheading.kt-adv-heading1158_3a5550-b6[data-kb-block=\"kb-adv-heading1158_3a5550-b6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_3a5550-b6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_3a5550-b6[data-kb-block=\"kb-adv-heading1158_3a5550-b6\"] 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-heading1158_3a5550-b6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_3a5550-b6[data-kb-block=\"kb-adv-heading1158_3a5550-b6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_3a5550-b6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_3a5550-b6\"><strong>Reklama<\/strong> to dzia\u0142anie maj\u0105ce na celu promowanie produkt\u00f3w lub us\u0142ug. Klasyczne przyk\u0142ady: gad\u017cety z logo firmy (d\u0142ugopisy, kubki), kawa i herbata dla go\u015bci w biurze, catering na szkoleniu wewn\u0119trznym dla pracownik\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_d93a7d-99, .wp-block-kadence-advancedheading.kt-adv-heading1158_d93a7d-99[data-kb-block=\"kb-adv-heading1158_d93a7d-99\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_d93a7d-99 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_d93a7d-99[data-kb-block=\"kb-adv-heading1158_d93a7d-99\"] 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-heading1158_d93a7d-99 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_d93a7d-99[data-kb-block=\"kb-adv-heading1158_d93a7d-99\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_d93a7d-99 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_d93a7d-99\">Granica mi\u0119dzy nimi bywa przedmiotem spor\u00f3w z urz\u0119dem skarbowym, dlatego warto mie\u0107 w\u0142asn\u0105, sp\u00f3jn\u0105 interpretacj\u0119 i konsultowa\u0107 w\u0105tpliwe przypadki z doradc\u0105.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_e6cfc1-07, .wp-block-kadence-advancedheading.kt-adv-heading1158_e6cfc1-07[data-kb-block=\"kb-adv-heading1158_e6cfc1-07\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_e6cfc1-07 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_e6cfc1-07[data-kb-block=\"kb-adv-heading1158_e6cfc1-07\"] 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-heading1158_e6cfc1-07 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_e6cfc1-07[data-kb-block=\"kb-adv-heading1158_e6cfc1-07\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_e6cfc1-07 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_e6cfc1-07\"><strong><strong><strong>Sk\u0142adki na ubezpieczenie zdrowotne<\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_1d5e76-ca, .wp-block-kadence-advancedheading.kt-adv-heading1158_1d5e76-ca[data-kb-block=\"kb-adv-heading1158_1d5e76-ca\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_1d5e76-ca mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_1d5e76-ca[data-kb-block=\"kb-adv-heading1158_1d5e76-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-heading1158_1d5e76-ca img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_1d5e76-ca[data-kb-block=\"kb-adv-heading1158_1d5e76-ca\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_1d5e76-ca wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_1d5e76-ca\">Sk\u0142adka zdrowotna ZUS nie jest kosztem uzyskania przychodu (w odr\u00f3\u017cnieniu od sk\u0142adek spo\u0142ecznych, kt\u00f3re mog\u0105 by\u0107 odliczane, zale\u017cy od formy opodatkowania). To jedna z cz\u0119stszych pomy\u0142ek przy prowadzeniu uproszczonej ewidencji.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_f4c7b0-24, .wp-block-kadence-advancedheading.kt-adv-heading1158_f4c7b0-24[data-kb-block=\"kb-adv-heading1158_f4c7b0-24\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_f4c7b0-24 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_f4c7b0-24[data-kb-block=\"kb-adv-heading1158_f4c7b0-24\"] 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-heading1158_f4c7b0-24 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_f4c7b0-24[data-kb-block=\"kb-adv-heading1158_f4c7b0-24\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"szare-strefy\" class=\"kt-adv-heading1158_f4c7b0-24 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_f4c7b0-24\"><strong><strong>Szare strefy i najcz\u0119stsze b\u0142\u0119dy<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_bc49e6-ea, .wp-block-kadence-advancedheading.kt-adv-heading1158_bc49e6-ea[data-kb-block=\"kb-adv-heading1158_bc49e6-ea\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_bc49e6-ea mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_bc49e6-ea[data-kb-block=\"kb-adv-heading1158_bc49e6-ea\"] 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-heading1158_bc49e6-ea img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_bc49e6-ea[data-kb-block=\"kb-adv-heading1158_bc49e6-ea\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_bc49e6-ea wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_bc49e6-ea\"><strong>Ubrania \u201es\u0142u\u017cbowe&#8221;<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_9ea0d0-41, .wp-block-kadence-advancedheading.kt-adv-heading1158_9ea0d0-41[data-kb-block=\"kb-adv-heading1158_9ea0d0-41\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_9ea0d0-41 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_9ea0d0-41[data-kb-block=\"kb-adv-heading1158_9ea0d0-41\"] 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-heading1158_9ea0d0-41 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_9ea0d0-41[data-kb-block=\"kb-adv-heading1158_9ea0d0-41\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_9ea0d0-41 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_9ea0d0-41\">Odzie\u017c codzienna (nawet kupiona wy\u0142\u0105cznie do pracy) generalnie nie jest uznawana za koszt firmowy. Wyj\u0105tek stanowi\u0105 uniformy, odzie\u017c ochronna i odzie\u017c z wyra\u017anym oznaczeniem firmy (logo, nazwa), kt\u00f3rej nie da si\u0119 nosi\u0107 prywatnie bez reklamy marki.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_c2f390-b5, .wp-block-kadence-advancedheading.kt-adv-heading1158_c2f390-b5[data-kb-block=\"kb-adv-heading1158_c2f390-b5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_c2f390-b5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_c2f390-b5[data-kb-block=\"kb-adv-heading1158_c2f390-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-heading1158_c2f390-b5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_c2f390-b5[data-kb-block=\"kb-adv-heading1158_c2f390-b5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_c2f390-b5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_c2f390-b5\">Garnitur, koszule, buty do biura: ryzykowne i rzadko bronione podczas kontroli. Str\u00f3j sceniczny aktora czy kostium prezenterki telewizyjnej: co do zasady koszt firmowy, bo jest to element warsztatu zawodowego.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_5d50fa-21, .wp-block-kadence-advancedheading.kt-adv-heading1158_5d50fa-21[data-kb-block=\"kb-adv-heading1158_5d50fa-21\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_5d50fa-21 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_5d50fa-21[data-kb-block=\"kb-adv-heading1158_5d50fa-21\"] 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-heading1158_5d50fa-21 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_5d50fa-21[data-kb-block=\"kb-adv-heading1158_5d50fa-21\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_5d50fa-21 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_5d50fa-21\"><strong>Wyposa\u017cenie home office a wyposa\u017cenie mieszkania<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_26d6e4-00, .wp-block-kadence-advancedheading.kt-adv-heading1158_26d6e4-00[data-kb-block=\"kb-adv-heading1158_26d6e4-00\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_26d6e4-00 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_26d6e4-00[data-kb-block=\"kb-adv-heading1158_26d6e4-00\"] 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-heading1158_26d6e4-00 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_26d6e4-00[data-kb-block=\"kb-adv-heading1158_26d6e4-00\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_26d6e4-00 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_26d6e4-00\">Biurko i krzes\u0142o kupione do pokoju-biura to koszt firmowy. Kanapa do salonu, cho\u0107 czasem na niej pracujesz z laptopem, ju\u017c nie. Ekspresy do kawy, mikrofal\u00f3wki, pralki: generalnie nie, chyba \u017ce firma wyra\u017anie ich potrzebuje (np. pralnia lub kawiarnia).<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_345e63-ee, .wp-block-kadence-advancedheading.kt-adv-heading1158_345e63-ee[data-kb-block=\"kb-adv-heading1158_345e63-ee\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_345e63-ee mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_345e63-ee[data-kb-block=\"kb-adv-heading1158_345e63-ee\"] 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-heading1158_345e63-ee img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_345e63-ee[data-kb-block=\"kb-adv-heading1158_345e63-ee\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_345e63-ee wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_345e63-ee\"><strong>Subskrypcje na styku prywatnym i zawodowym<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_0a0a01-ef, .wp-block-kadence-advancedheading.kt-adv-heading1158_0a0a01-ef[data-kb-block=\"kb-adv-heading1158_0a0a01-ef\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_0a0a01-ef mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_0a0a01-ef[data-kb-block=\"kb-adv-heading1158_0a0a01-ef\"] 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-heading1158_0a0a01-ef img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_0a0a01-ef[data-kb-block=\"kb-adv-heading1158_0a0a01-ef\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_0a0a01-ef wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_0a0a01-ef\">Spotify, Netflix, prasa codzienna, czy to koszt firmowy? Tylko je\u015bli masz mocne uzasadnienie zawodowe. Agencja reklamowa mo\u017ce broni\u0107 Spotify jako narz\u0119dzia do research&#8217;u muzycznego dla klient\u00f3w. Freelancer IT raczej nie. Przy w\u0105tpliwych subskrypcjach zasada jest prosta: je\u015bli nie potrafisz bez rumie\u0144c\u00f3w wyt\u0142umaczy\u0107 kontrolerowi, po co firmie ta subskrypcja, nie wrzucaj jej w koszty.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_778561-44, .wp-block-kadence-advancedheading.kt-adv-heading1158_778561-44[data-kb-block=\"kb-adv-heading1158_778561-44\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_778561-44 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_778561-44[data-kb-block=\"kb-adv-heading1158_778561-44\"] 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-heading1158_778561-44 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_778561-44[data-kb-block=\"kb-adv-heading1158_778561-44\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_778561-44 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_778561-44\"><strong>Prezenty dla kontrahent\u00f3w<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_7308a4-cb, .wp-block-kadence-advancedheading.kt-adv-heading1158_7308a4-cb[data-kb-block=\"kb-adv-heading1158_7308a4-cb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_7308a4-cb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_7308a4-cb[data-kb-block=\"kb-adv-heading1158_7308a4-cb\"] 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-heading1158_7308a4-cb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_7308a4-cb[data-kb-block=\"kb-adv-heading1158_7308a4-cb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_7308a4-cb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_7308a4-cb\">Ma\u0142e upominki z logo firmy (warto\u015b\u0107 do kilkudziesi\u0119ciu z\u0142otych) = reklama, koszt firmowy. Drogi zegarek dla wa\u017cnego klienta = reprezentacja, nie jest kosztem. Alkohol w ka\u017cdej formie, nie jest kosztem, nawet jako drobny upominek.<br><\/p>\n\n\n<style>.kb-image1158_3887e4-bc .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1158_3887e4-bc size-large kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/55141-1-1024x682.webp\" alt=\"Uporz\u0105dkowana dokumentacja koszt\u00f3w firmowych, faktury, paragony i umowy przygotowane na potrzeby kontroli skarbowej\" class=\"kb-img wp-image-1163\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/55141-1-1024x682.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/55141-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/55141-1-768x512.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/05\/55141-1.webp 1292w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_80590d-2a, .wp-block-kadence-advancedheading.kt-adv-heading1158_80590d-2a[data-kb-block=\"kb-adv-heading1158_80590d-2a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_80590d-2a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_80590d-2a[data-kb-block=\"kb-adv-heading1158_80590d-2a\"] 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-heading1158_80590d-2a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_80590d-2a[data-kb-block=\"kb-adv-heading1158_80590d-2a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"dokumentacja\" class=\"kt-adv-heading1158_80590d-2a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_80590d-2a\"><strong><strong>Jak dokumentowa\u0107 koszty, \u017ceby by\u0142y bezpieczne<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_5c61bf-a6, .wp-block-kadence-advancedheading.kt-adv-heading1158_5c61bf-a6[data-kb-block=\"kb-adv-heading1158_5c61bf-a6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_5c61bf-a6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_5c61bf-a6[data-kb-block=\"kb-adv-heading1158_5c61bf-a6\"] 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-heading1158_5c61bf-a6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_5c61bf-a6[data-kb-block=\"kb-adv-heading1158_5c61bf-a6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_5c61bf-a6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_5c61bf-a6\"><strong>Faktura to podstawa, ale nie zawsze wystarczy<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_06799c-39, .wp-block-kadence-advancedheading.kt-adv-heading1158_06799c-39[data-kb-block=\"kb-adv-heading1158_06799c-39\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_06799c-39 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_06799c-39[data-kb-block=\"kb-adv-heading1158_06799c-39\"] 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-heading1158_06799c-39 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_06799c-39[data-kb-block=\"kb-adv-heading1158_06799c-39\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_06799c-39 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_06799c-39\">Faktura od kontrahenta to podstawowy dow\u00f3d poniesienia kosztu. Ale przy us\u0142ugach niematerialnych (konsulting, marketing, doradztwo) sam dokument mo\u017ce nie wystarczy\u0107, urz\u0105d mo\u017ce zapyta\u0107, co konkretnie firma otrzyma\u0142a i jak to wp\u0142yn\u0119\u0142o na jej przychody.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_6b4f29-31, .wp-block-kadence-advancedheading.kt-adv-heading1158_6b4f29-31[data-kb-block=\"kb-adv-heading1158_6b4f29-31\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_6b4f29-31 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_6b4f29-31[data-kb-block=\"kb-adv-heading1158_6b4f29-31\"] 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-heading1158_6b4f29-31 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_6b4f29-31[data-kb-block=\"kb-adv-heading1158_6b4f29-31\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_6b4f29-31 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_6b4f29-31\">Dlatego do ka\u017cdej faktury za us\u0142ug\u0119 warto mie\u0107: umow\u0119 lub zam\u00f3wienie, korespondencj\u0119 mailow\u0105 okre\u015blaj\u0105c\u0105 zakres prac, raport z wykonania lub protok\u00f3\u0142 odbioru. Ta dokumentacja nie jest obowi\u0105zkowa, ale w przypadku kontroli dzia\u0142a jak tarcza.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_576da9-a1, .wp-block-kadence-advancedheading.kt-adv-heading1158_576da9-a1[data-kb-block=\"kb-adv-heading1158_576da9-a1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_576da9-a1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_576da9-a1[data-kb-block=\"kb-adv-heading1158_576da9-a1\"] 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-heading1158_576da9-a1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_576da9-a1[data-kb-block=\"kb-adv-heading1158_576da9-a1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_576da9-a1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_576da9-a1\"><strong>Ewidencja koszt\u00f3w mieszanych<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_16c457-e3, .wp-block-kadence-advancedheading.kt-adv-heading1158_16c457-e3[data-kb-block=\"kb-adv-heading1158_16c457-e3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_16c457-e3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_16c457-e3[data-kb-block=\"kb-adv-heading1158_16c457-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-heading1158_16c457-e3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_16c457-e3[data-kb-block=\"kb-adv-heading1158_16c457-e3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_16c457-e3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_16c457-e3\">Przy kosztach u\u017cywanych cz\u0119\u015bciowo prywatnie, cz\u0119\u015bciowo s\u0142u\u017cbowo (samoch\u00f3d, telefon, internet) musisz by\u0107 sp\u00f3jny. Przyj\u0119ta przez Ciebie proporcja powinna by\u0107 stosowana konsekwentnie przez ca\u0142y rok i najlepiej zapisana jako wewn\u0119trzna procedura firmy. Zmiana proporcji w po\u0142owie roku bez uzasadnienia to sygna\u0142 ostrzegawczy dla kontrolera.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_9db286-dc, .wp-block-kadence-advancedheading.kt-adv-heading1158_9db286-dc[data-kb-block=\"kb-adv-heading1158_9db286-dc\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_9db286-dc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_9db286-dc[data-kb-block=\"kb-adv-heading1158_9db286-dc\"] 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-heading1158_9db286-dc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_9db286-dc[data-kb-block=\"kb-adv-heading1158_9db286-dc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_9db286-dc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_9db286-dc\">P<strong>rzechowywanie dokument\u00f3w<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_8f2142-da, .wp-block-kadence-advancedheading.kt-adv-heading1158_8f2142-da[data-kb-block=\"kb-adv-heading1158_8f2142-da\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_8f2142-da mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_8f2142-da[data-kb-block=\"kb-adv-heading1158_8f2142-da\"] 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-heading1158_8f2142-da img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_8f2142-da[data-kb-block=\"kb-adv-heading1158_8f2142-da\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_8f2142-da wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_8f2142-da\">Faktury i dokumenty kosztowe przechowujesz przez 5 lat, licz\u0105c od ko\u0144ca roku, w kt\u00f3rym up\u0142yn\u0105\u0142 termin p\u0142atno\u015bci podatku. W dobie KSeF cz\u0119\u015b\u0107 faktur jest automatycznie archiwizowana w systemie, ale dokumenty \u017ar\u00f3d\u0142owe (umowy, protoko\u0142y, korespondencja) nadal le\u017c\u0105 po Twojej stronie.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_a65afa-49, .wp-block-kadence-advancedheading.kt-adv-heading1158_a65afa-49[data-kb-block=\"kb-adv-heading1158_a65afa-49\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_a65afa-49 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_a65afa-49[data-kb-block=\"kb-adv-heading1158_a65afa-49\"] 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-heading1158_a65afa-49 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_a65afa-49[data-kb-block=\"kb-adv-heading1158_a65afa-49\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_a65afa-49 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_a65afa-49\"><strong>Bie\u017c\u0105ce ksi\u0119gowanie, nie zbiorcze na koniec roku<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_268ecf-e8, .wp-block-kadence-advancedheading.kt-adv-heading1158_268ecf-e8[data-kb-block=\"kb-adv-heading1158_268ecf-e8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_268ecf-e8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_268ecf-e8[data-kb-block=\"kb-adv-heading1158_268ecf-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-heading1158_268ecf-e8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_268ecf-e8[data-kb-block=\"kb-adv-heading1158_268ecf-e8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_268ecf-e8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_268ecf-e8\">B\u0142\u0105d, kt\u00f3ry pope\u0142nia wiele firm: odk\u0142adanie bookkeepingu na grudzie\u0144. Koszty wrzucone w grudniu za stycze\u0144-listopad budz\u0105 podejrzenia urz\u0119du, wygl\u0105daj\u0105 jak pr\u00f3ba sztucznego pompowania koszt\u00f3w w miesi\u0105cu zamkni\u0119cia roku. Koszty ksi\u0119guj na bie\u017c\u0105co, w miesi\u0105cu, w kt\u00f3rym je ponios\u0142e\u015b.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_58319f-f7, .wp-block-kadence-advancedheading.kt-adv-heading1158_58319f-f7[data-kb-block=\"kb-adv-heading1158_58319f-f7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_58319f-f7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_58319f-f7[data-kb-block=\"kb-adv-heading1158_58319f-f7\"] 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-heading1158_58319f-f7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_58319f-f7[data-kb-block=\"kb-adv-heading1158_58319f-f7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"podsumowanie\" class=\"kt-adv-heading1158_58319f-f7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_58319f-f7\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_240154-e2, .wp-block-kadence-advancedheading.kt-adv-heading1158_240154-e2[data-kb-block=\"kb-adv-heading1158_240154-e2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_240154-e2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_240154-e2[data-kb-block=\"kb-adv-heading1158_240154-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-heading1158_240154-e2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_240154-e2[data-kb-block=\"kb-adv-heading1158_240154-e2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_240154-e2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_240154-e2\">Koszty uzyskania przychodu to narz\u0119dzie, kt\u00f3re masz legalnie do dyspozycji, i kt\u00f3re warto stosowa\u0107 \u015bwiadomie, a nie ze strachu pomija\u0107 albo z nadmiernego optymizmu nadu\u017cywa\u0107. Zasada jest prosta: wydatek musi mie\u0107 zwi\u0105zek z dzia\u0142alno\u015bci\u0105, cel przychodowy i dokumentacj\u0119.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_d455d8-ef, .wp-block-kadence-advancedheading.kt-adv-heading1158_d455d8-ef[data-kb-block=\"kb-adv-heading1158_d455d8-ef\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_d455d8-ef mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_d455d8-ef[data-kb-block=\"kb-adv-heading1158_d455d8-ef\"] 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-heading1158_d455d8-ef img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_d455d8-ef[data-kb-block=\"kb-adv-heading1158_d455d8-ef\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_d455d8-ef wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_d455d8-ef\"><strong>Trzy praktyczne wskaz\u00f3wki na dzi\u015b<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Przejrzyj swoje miesi\u0119czne wydatki i sprawd\u017a, czy wszystkie koszty firmowe s\u0105 faktycznie ksi\u0119gowane, wiele firm zostawia pieni\u0105dze na stole.<\/li>\n\n\n\n<li>Dla koszt\u00f3w mieszanych (samoch\u00f3d, telefon, home office) ustal sp\u00f3jn\u0105 proporcj\u0119 i zapisz j\u0105 jako wewn\u0119trzn\u0105 procedur\u0119.<\/li>\n\n\n\n<li>W przypadku w\u0105tpliwo\u015bci dotycz\u0105cych konkretnego wydatku, zapytaj doradc\u0119 podatkowego przed zaksi\u0119gowaniem, nie po kontroli.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_09ae8a-58, .wp-block-kadence-advancedheading.kt-adv-heading1158_09ae8a-58[data-kb-block=\"kb-adv-heading1158_09ae8a-58\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_09ae8a-58 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_09ae8a-58[data-kb-block=\"kb-adv-heading1158_09ae8a-58\"] 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-heading1158_09ae8a-58 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_09ae8a-58[data-kb-block=\"kb-adv-heading1158_09ae8a-58\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"faq\" class=\"kt-adv-heading1158_09ae8a-58 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_09ae8a-58\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/h2>\n\n\n<style>.kt-accordion-id1158_ef7ce6-e7 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:20px;}.kt-accordion-id1158_ef7ce6-e7 .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-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7 .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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7: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-id1158_ef7ce6-e7 .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-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7 .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-id1158_ef7ce6-e7 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7 .kt-accordion-inner-wrap{display:block;}.kt-accordion-id1158_ef7ce6-e7 .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:20px;}.kt-accordion-id1158_ef7ce6-e7 .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-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7 .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-id1158_ef7ce6-e7 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1158_ef7ce6-e7 > .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-id1158_ef7ce6-e7 kt-accordion-has-9-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-pane1158_34b3a7-e7\"><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 mog\u0119 wrzuci\u0107 w koszty zakup smartfona?<\/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-heading1158_d7d169-5b, .wp-block-kadence-advancedheading.kt-adv-heading1158_d7d169-5b[data-kb-block=\"kb-adv-heading1158_d7d169-5b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_d7d169-5b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_d7d169-5b[data-kb-block=\"kb-adv-heading1158_d7d169-5b\"] 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-heading1158_d7d169-5b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_d7d169-5b[data-kb-block=\"kb-adv-heading1158_d7d169-5b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_d7d169-5b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_d7d169-5b\">Tak, je\u015bli telefon jest u\u017cywany do cel\u00f3w s\u0142u\u017cbowych. Je\u015bli jest u\u017cywany wy\u0142\u0105cznie s\u0142u\u017cbowo, odliczasz 100% warto\u015bci. Je\u015bli mieszanie (prywatnie i s\u0142u\u017cbowo), 75%. Przy warto\u015bci powy\u017cej aktualnego limitu \u015brodk\u00f3w trwa\u0142ych wymagana jest amortyzacja zamiast jednorazowego odpisu.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane1158_3dae40-36\"><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. Czy obiad z klientem to koszt firmowy?<\/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-heading1158_b2273e-2a, .wp-block-kadence-advancedheading.kt-adv-heading1158_b2273e-2a[data-kb-block=\"kb-adv-heading1158_b2273e-2a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_b2273e-2a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_b2273e-2a[data-kb-block=\"kb-adv-heading1158_b2273e-2a\"] 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-heading1158_b2273e-2a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_b2273e-2a[data-kb-block=\"kb-adv-heading1158_b2273e-2a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_b2273e-2a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_b2273e-2a\">Co do zasady, nie. Wydatki gastronomiczne s\u0105 zaliczane do reprezentacji, kt\u00f3ra jest wy\u0142\u0105czona z koszt\u00f3w uzyskania przychodu. Wyj\u0105tek stanowi catering na szkoleniu wewn\u0119trznym dla pracownik\u00f3w lub drobne pocz\u0119stunki (kawa, herbata) dla go\u015bci w siedzibie firmy. Alkohol w \u017cadnej formie nie jest kosztem.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane1158_056688-f0\"><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 mog\u0119 odliczy\u0107 prenumerat\u0119 Linkedina (LinkedIn Premium)?<\/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-heading1158_c3de89-c5, .wp-block-kadence-advancedheading.kt-adv-heading1158_c3de89-c5[data-kb-block=\"kb-adv-heading1158_c3de89-c5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_c3de89-c5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_c3de89-c5[data-kb-block=\"kb-adv-heading1158_c3de89-c5\"] 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-heading1158_c3de89-c5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_c3de89-c5[data-kb-block=\"kb-adv-heading1158_c3de89-c5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_c3de89-c5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_c3de89-c5\">Tak, je\u015bli LinkedIn jest narz\u0119dziem pracy, np. do pozyskiwania klient\u00f3w, rekrutacji, budowania sieci kontakt\u00f3w biznesowych. Koszt subskrypcji narz\u0119dzi SaaS u\u017cywanych w pracy jest kosztem firmowym. Klucz: miej gotowe uzasadnienie, do czego konkretnie tego u\u017cywasz w dzia\u0142alno\u015bci.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane1158_25489d-09\"><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 si\u0142ownia albo sport to koszt firmowy?<\/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-heading1158_a7c582-99, .wp-block-kadence-advancedheading.kt-adv-heading1158_a7c582-99[data-kb-block=\"kb-adv-heading1158_a7c582-99\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_a7c582-99 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_a7c582-99[data-kb-block=\"kb-adv-heading1158_a7c582-99\"] 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-heading1158_a7c582-99 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_a7c582-99[data-kb-block=\"kb-adv-heading1158_a7c582-99\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_a7c582-99 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_a7c582-99\">W standardowych sytuacjach, nie. Karnety sportowe i op\u0142aty za si\u0142owni\u0119 s\u0105 kosztem osobistym. Wyj\u0105tek: je\u015bli prowadzisz dzia\u0142alno\u015b\u0107 w bran\u017cy fitness, sport jest Twoim warsztatem zawodowym i mo\u017cesz uzasadni\u0107, \u017ce aktywno\u015b\u0107 jest niezb\u0119dna do \u015bwiadczenia us\u0142ug.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane1158_d09b9e-7b\"><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>5. Czy mog\u0119 zaliczy\u0107 do koszt\u00f3w sk\u0142adki ZUS?<\/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-heading1158_0b796c-5e, .wp-block-kadence-advancedheading.kt-adv-heading1158_0b796c-5e[data-kb-block=\"kb-adv-heading1158_0b796c-5e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_0b796c-5e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_0b796c-5e[data-kb-block=\"kb-adv-heading1158_0b796c-5e\"] 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-heading1158_0b796c-5e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_0b796c-5e[data-kb-block=\"kb-adv-heading1158_0b796c-5e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_0b796c-5e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_0b796c-5e\">Sk\u0142adki spo\u0142eczne (emerytalna, rentowa, chorobowa, wypadkowa) mo\u017cesz odliczy\u0107 od dochodu lub zaliczy\u0107 do koszt\u00f3w uzyskania przychodu, zale\u017cy od wybranej formy opodatkowania. Sk\u0142adka zdrowotna nie jest kosztem uzyskania przychodu, cho\u0107 w pewnych formach opodatkowania istnieje mo\u017cliwo\u015b\u0107 jej cz\u0119\u015bciowego odliczenia. Dok\u0142adne zasady zmienia\u0142y si\u0119 w ostatnich latach, koniecznie zweryfikuj aktualny stan z doradc\u0105.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane1158_8cc820-5a\"><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>6. Co je\u015bli nie mam faktury, tylko paragon?<\/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-heading1158_7e4ff4-33, .wp-block-kadence-advancedheading.kt-adv-heading1158_7e4ff4-33[data-kb-block=\"kb-adv-heading1158_7e4ff4-33\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_7e4ff4-33 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_7e4ff4-33[data-kb-block=\"kb-adv-heading1158_7e4ff4-33\"] 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-heading1158_7e4ff4-33 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_7e4ff4-33[data-kb-block=\"kb-adv-heading1158_7e4ff4-33\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_7e4ff4-33 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_7e4ff4-33\">Paragon do kwoty 450 z\u0142 (lub 100 euro przy transakcjach walutowych) mo\u017ce by\u0107 traktowany jako faktura uproszczona, pod warunkiem \u017ce zawiera NIP nabywcy. Zwyk\u0142y paragon bez NIP-u firmy nie jest dowodem ksi\u0119gowym wystarczaj\u0105cym do zaliczenia wydatku w koszty. Zawsze pro\u015b o faktur\u0119 lub paragon z NIP-em.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-9 kt-pane1158_3cee15-cf\"><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>7. Czy mog\u0119 wrzuci\u0107 w koszty zakup mebli ogrodowych?<\/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-heading1158_bb0f4a-1b, .wp-block-kadence-advancedheading.kt-adv-heading1158_bb0f4a-1b[data-kb-block=\"kb-adv-heading1158_bb0f4a-1b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_bb0f4a-1b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_bb0f4a-1b[data-kb-block=\"kb-adv-heading1158_bb0f4a-1b\"] 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-heading1158_bb0f4a-1b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_bb0f4a-1b[data-kb-block=\"kb-adv-heading1158_bb0f4a-1b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_bb0f4a-1b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_bb0f4a-1b\">Zale\u017cy od specyfiki dzia\u0142alno\u015bci. Je\u015bli prowadzisz kawiarni\u0119, agencj\u0119 eventow\u0105 albo firm\u0119, kt\u00f3ra realnie korzysta z ogrodu lub tarasu w celach biznesowych (spotkania z klientami, organizacja event\u00f3w), jest to do obrony. Je\u015bli prowadzisz dzia\u0142alno\u015b\u0107 zdaln\u0105 i meble stoj\u0105 w prywatnym ogrodzie, to nie jest koszt firmowy.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>.kadence-column1158_25e620-91 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1158_25e620-91 > .kt-inside-inner-col,.kadence-column1158_25e620-91 > .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-column1158_25e620-91 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_25e620-91 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_25e620-91 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_25e620-91 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_25e620-91{position:relative;}.kadence-column1158_25e620-91, .kt-inside-inner-col > .kadence-column1158_25e620-91:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1158_25e620-91 > .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-column1158_25e620-91 > .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-column1158_25e620-91\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1158_754ac5-8d, .wp-block-kadence-advancedheading.kt-adv-heading1158_754ac5-8d[data-kb-block=\"kb-adv-heading1158_754ac5-8d\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_754ac5-8d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_754ac5-8d[data-kb-block=\"kb-adv-heading1158_754ac5-8d\"] 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-heading1158_754ac5-8d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_754ac5-8d[data-kb-block=\"kb-adv-heading1158_754ac5-8d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1158_754ac5-8d, .wp-block-kadence-advancedheading.kt-adv-heading1158_754ac5-8d[data-kb-block=\"kb-adv-heading1158_754ac5-8d\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1158_754ac5-8d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_754ac5-8d\"><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-column1158_714207-fb{--kb-section-setting-offset:20px;}.kadence-column1158_714207-fb > .kt-inside-inner-col,.kadence-column1158_714207-fb > .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-column1158_714207-fb > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_714207-fb > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_714207-fb > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_714207-fb > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_714207-fb{position:relative;}@media all and (max-width: 1024px){.kadence-column1158_714207-fb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1158_714207-fb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1158_714207-fb kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1158_c6be9d-83 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1158_c6be9d-83 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1158_c6be9d-83 > .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-id1158_c6be9d-83 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1158_c6be9d-83 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1158_c6be9d-83 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1158_c6be9d-83 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-column1158_4da83e-6e > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1158_4da83e-6e > .kt-inside-inner-col,.kadence-column1158_4da83e-6e > .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-column1158_4da83e-6e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_4da83e-6e > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_4da83e-6e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_4da83e-6e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_4da83e-6e{position:relative;}@media all and (max-width: 1024px){.kadence-column1158_4da83e-6e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1158_4da83e-6e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1158_4da83e-6e\"><div class=\"kt-inside-inner-col\"><style>.kb-image1158_672c78-5b .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1158_672c78-5b 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-column1158_689867-43 > .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-column1158_689867-43 > .kt-inside-inner-col,.kadence-column1158_689867-43 > .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-column1158_689867-43 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_689867-43 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_689867-43 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_689867-43 > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1158_689867-43 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_689867-43{position:relative;}@media all and (max-width: 1024px){.kadence-column1158_689867-43 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1158_689867-43 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1158_689867-43\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1158_a127a5-fa, .wp-block-kadence-advancedheading.kt-adv-heading1158_a127a5-fa[data-kb-block=\"kb-adv-heading1158_a127a5-fa\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_a127a5-fa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_a127a5-fa[data-kb-block=\"kb-adv-heading1158_a127a5-fa\"] 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-heading1158_a127a5-fa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_a127a5-fa[data-kb-block=\"kb-adv-heading1158_a127a5-fa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1158_a127a5-fa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_a127a5-fa\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1158_323157-b2, .wp-block-kadence-advancedheading.kt-adv-heading1158_323157-b2[data-kb-block=\"kb-adv-heading1158_323157-b2\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_323157-b2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_323157-b2[data-kb-block=\"kb-adv-heading1158_323157-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-heading1158_323157-b2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_323157-b2[data-kb-block=\"kb-adv-heading1158_323157-b2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1158_323157-b2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_323157-b2\">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-btns1158_e9c9ea-e9{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1158_e9c9ea-e9 .kt-button{font-weight:normal;font-style:normal;}.kt-btns1158_e9c9ea-e9 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1158_e9c9ea-e9 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1158_e9c9ea-e9 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1158_e9c9ea-e9 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1158_e9c9ea-e9 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1158_e9c9ea-e9 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1158_e9c9ea-e9 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1158_e9c9ea-e9\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1158_0051a9-d8.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1158_0051a9-d8 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-id1158_60b1b2-14 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1158_60b1b2-14 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1158_60b1b2-14 > .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-id1158_60b1b2-14 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1158_60b1b2-14 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1158_60b1b2-14 > .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-id1158_60b1b2-14 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-column1158_cba9b4-05 > .kt-inside-inner-col,.kadence-column1158_cba9b4-05 > .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-column1158_cba9b4-05 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_cba9b4-05 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_cba9b4-05 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_cba9b4-05 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_cba9b4-05{position:relative;}@media all and (max-width: 1024px){.kadence-column1158_cba9b4-05 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1158_cba9b4-05 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1158_cba9b4-05\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1158_488b79-38, .wp-block-kadence-advancedheading.kt-adv-heading1158_488b79-38[data-kb-block=\"kb-adv-heading1158_488b79-38\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1158_488b79-38 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1158_488b79-38[data-kb-block=\"kb-adv-heading1158_488b79-38\"] 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-heading1158_488b79-38 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1158_488b79-38[data-kb-block=\"kb-adv-heading1158_488b79-38\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1158_488b79-38, .wp-block-kadence-advancedheading.kt-adv-heading1158_488b79-38[data-kb-block=\"kb-adv-heading1158_488b79-38\"]{text-align:left!important;}}<\/style>\n<h2 class=\"kt-adv-heading1158_488b79-38 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1158_488b79-38\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n<style>.kb-row-layout-id1158_8c6afc-35 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1158_8c6afc-35 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1158_8c6afc-35 > .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-id1158_8c6afc-35 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1158_8c6afc-35 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id1158_8c6afc-35 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1158_8c6afc-35 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id1158_8c6afc-35 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1158_8c6afc-35 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1158_8c6afc-35 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1158_8c6afc-35 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-column1158_34452c-27 > .kt-inside-inner-col,.kadence-column1158_34452c-27 > .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-column1158_34452c-27 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_34452c-27 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_34452c-27 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_34452c-27 > 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.kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1158_0c3725-2f .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1158_0c3725-2f .kt-blocks-info-box-text{padding-top:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1158_0c3725-2f .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-box1158_0c3725-2f .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1158_0c3725-2f .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-box1158_0c3725-2f .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-box1158_0c3725-2f .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-box1158_0c3725-2f .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1158_0c3725-2f .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-box1158_0c3725-2f\"><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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11.628906-8.957031 19.269531-11.980469 7.066406-2.796875 15.007812-4.328125 23.628906-4.558594 1.050781.558594 2.921875 1.625 5.953125 3.601563 6.167969 4.019531 13.277344 8.605469 21.136719 13.625 8.859375 5.648437 20.273437 10.75 33.910156 15.152344 13.941406 4.507812 28.160156 6.796875 42.273437 6.796875 14.113282 0 28.335938-2.289063 42.269532-6.792969 13.648437-4.410156 25.058594-9.507813 33.929687-15.164063 8.042969-5.140624 14.953125-9.59375 21.121094-13.617187 3.03125-1.972656 4.902344-3.042969 5.953125-3.601563 8.625.230469 16.566406 1.761719 23.636719 4.558594 7.636719 3.023438 14.121093 7.058594 19.265625 11.980469 5.5 5.261719 10.484375 11.796875 14.816406 19.421875 4.542969 7.988281 8.207031 16.289062 10.886719 24.660156 2.800781 8.75 5.15625 18.398438 7 28.675782 1.867187 10.433593 3.132812 20.238281 3.75 29.144531v.007812c.636719 9.058594.957031 18.527344.960937 28.148438-.003906 18.449219-5.214844 32.378906-15.9375 42.582031zm0 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-column1158_c6c7d1-fc > .kt-inside-inner-col,.kadence-column1158_c6c7d1-fc > .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-column1158_c6c7d1-fc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1158_c6c7d1-fc > .kt-inside-inner-col{flex-direction:column;}.kadence-column1158_c6c7d1-fc > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1158_c6c7d1-fc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1158_c6c7d1-fc{position:relative;}@media all and (max-width: 1024px){.kadence-column1158_c6c7d1-fc > 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.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-box1158_3cf961-9f .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1158_3cf961-9f .kt-info-svg-icon-flip, .kt-info-box1158_3cf961-9f .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1158_3cf961-9f .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-box1158_3cf961-9f .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1158_3cf961-9f .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1158_3cf961-9f .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1158_3cf961-9f .kt-blocks-info-box-text{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1158_3cf961-9f .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-box1158_3cf961-9f .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1158_3cf961-9f .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-box1158_3cf961-9f .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-box1158_3cf961-9f .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-box1158_3cf961-9f .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1158_3cf961-9f .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-box1158_3cf961-9f\"><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 viewBox=\"0 0 512 512.00052\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"m497 482h-46v-376c0-5.65625-3.183594-10.832031-8.230469-13.386719l-180-91c-4.652343-2.351562-10.1875-2.121093-14.625.609375-4.4375 2.730469-7.144531 7.566406-7.144531 12.777344v51.730469l-171.707031 85.855469c-5.082031 2.539062-8.292969 7.734374-8.292969 13.414062v316h-46c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h482c8.285156 0 15-6.714844 15-15s-6.714844-15-15-15zm-226-442.609375 150 75.832031v5.777344h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v31h-150zm-30 261.609375h-150v-30h150zm0 30v30h-150v-30zm0-90h-150v-30h150zm-150 150h150v30h-150zm90 60v31h-30v-31zm30 0h30v31h-30zm30-350.726562v80.726562h-150v-5.726562zm-150 350.726562h30v31h-30zm0 0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro na warszawskiej Pradze<\/h3><p class=\"kt-blocks-info-box-text\">ul. 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>Co mo\u017cna wrzuci\u0107 w koszty dzia\u0142alno\u015bci gospodarczej? Koszty uzyskania przychodu to jeden z tych temat\u00f3w,&#8230;<\/p>","protected":false},"author":1,"featured_media":1203,"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":[2],"tags":[],"class_list":["post-1158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rozliczenia-i-podatki-w-praktyce"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co wrzuci\u0107 w koszty firmy? 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