{"id":1340,"date":"2026-06-18T08:35:18","date_gmt":"2026-06-18T08:35:18","guid":{"rendered":"https:\/\/komatax.pl\/?p=1340"},"modified":"2026-08-18T11:55:42","modified_gmt":"2026-08-18T09:55:42","slug":"pelna-ksiegowosc-a-kpir-kiedy-trzeba-przejsc-na-pelne-ksiegi-2","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/pelna-ksiegowosc-a-kpir-kiedy-trzeba-przejsc-na-pelne-ksiegi-2\/","title":{"rendered":"Pe\u0142na ksi\u0119gowo\u015b\u0107 a KPiR &#8211; kiedy trzeba przej\u015b\u0107 na pe\u0142ne ksi\u0119gi?"},"content":{"rendered":"<style>.kb-row-layout-id1340_577fa1-af > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1340_577fa1-af > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1340_577fa1-af > .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-id1340_577fa1-af > .kt-row-layout-overlay{opacity:0.60;}@media all and (max-width: 1024px){.kb-row-layout-id1340_577fa1-af > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1340_577fa1-af > .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-id1340_577fa1-af 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-column1340_23f525-1d > .kt-inside-inner-col{display:flex;}.kadence-column1340_23f525-1d > .kt-inside-inner-col,.kadence-column1340_23f525-1d > .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-column1340_23f525-1d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_23f525-1d > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1340_23f525-1d > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1340_23f525-1d > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1340_23f525-1d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_23f525-1d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_23f525-1d{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_23f525-1d > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1340_23f525-1d > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_23f525-1d\"><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\">Pe\u0142na ksi\u0119gowo\u015b\u0107 a KPiR &#8211; kiedy trzeba przej\u015b\u0107 na pe\u0142ne ksi\u0119gi?<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_b315fa-85, .wp-block-kadence-advancedheading.kt-adv-heading1340_b315fa-85[data-kb-block=\"kb-adv-heading1340_b315fa-85\"]{max-width:1000px;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-heading1340_b315fa-85 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_b315fa-85[data-kb-block=\"kb-adv-heading1340_b315fa-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-heading1340_b315fa-85 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_b315fa-85[data-kb-block=\"kb-adv-heading1340_b315fa-85\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1340_b315fa-85, .wp-block-kadence-advancedheading.kt-adv-heading1340_b315fa-85[data-kb-block=\"kb-adv-heading1340_b315fa-85\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1340_b315fa-85 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_b315fa-85\"><strong><strong><strong>Pe\u0142na ksi\u0119gowo\u015b\u0107 a KPiR &#8211; kiedy trzeba przej\u015b\u0107 na pe\u0142ne ksi\u0119gi?<\/strong><\/strong><\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1340_5656bd-98 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1340_5656bd-98 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1340_5656bd-98 > .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-id1340_5656bd-98 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1340_5656bd-98 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1340_5656bd-98 > .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-id1340_5656bd-98 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-column1340_06665b-be > .kt-inside-inner-col,.kadence-column1340_06665b-be > .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-column1340_06665b-be > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_06665b-be > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_06665b-be > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_06665b-be > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_06665b-be{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_06665b-be > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1340_06665b-be > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_06665b-be\"><div class=\"kt-inside-inner-col\"><style>.kb-image1340_c9a99a-9d .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1340_c9a99a-9d 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\/2026\/06\/Artykul-nr-10-1-1024x538.webp\" alt=\"Ilustracja do artyku\u0142u: Jak przygotowa\u0107 dokumenty do biura rachunkowego, \u017ceby unikn\u0105\u0107 b\u0142\u0119d\u00f3w\" class=\"kb-img wp-image-1323\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-10-1-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-10-1-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-10-1-768x403.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/Artykul-nr-10-1.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_75dda4-67, .wp-block-kadence-advancedheading.kt-adv-heading1340_75dda4-67[data-kb-block=\"kb-adv-heading1340_75dda4-67\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_75dda4-67 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_75dda4-67[data-kb-block=\"kb-adv-heading1340_75dda4-67\"] 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-heading1340_75dda4-67 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_75dda4-67[data-kb-block=\"kb-adv-heading1340_75dda4-67\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_75dda4-67 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_75dda4-67\">Prowadzisz firm\u0119, przychody rosn\u0105 i nagle s\u0142yszysz: \u201eb\u0119dziecie musieli przej\u015b\u0107 na pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107&#8221;. Dla wielu przedsi\u0119biorc\u00f3w brzmi to jak wyrok &#8211; skomplikowane, kosztowne, biurokratyczne. W rzeczywisto\u015bci przej\u015bcie na pe\u0142ne ksi\u0119gi to naturalny etap rozwoju firmy, kt\u00f3ry przy dobrym przygotowaniu przebiega sprawnie i otwiera nowe mo\u017cliwo\u015bci zarz\u0105dcze.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_853a6c-32, .wp-block-kadence-advancedheading.kt-adv-heading1340_853a6c-32[data-kb-block=\"kb-adv-heading1340_853a6c-32\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_853a6c-32 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_853a6c-32[data-kb-block=\"kb-adv-heading1340_853a6c-32\"] 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-heading1340_853a6c-32 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_853a6c-32[data-kb-block=\"kb-adv-heading1340_853a6c-32\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_853a6c-32 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_853a6c-32\">Ten artyku\u0142 wyja\u015bnia, czym r\u00f3\u017cni si\u0119 KPiR od pe\u0142nej ksi\u0119gowo\u015bci, kto jest zobowi\u0105zany do prowadzenia pe\u0142nych ksi\u0105g, kiedy warto to zrobi\u0107 dobrowolnie i jak bezpiecznie przeprowadzi\u0107 ca\u0142\u0105 zmian\u0119.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_390386-93, .wp-block-kadence-advancedheading.kt-adv-heading1340_390386-93[data-kb-block=\"kb-adv-heading1340_390386-93\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_390386-93 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_390386-93[data-kb-block=\"kb-adv-heading1340_390386-93\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_390386-93 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_390386-93[data-kb-block=\"kb-adv-heading1340_390386-93\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_390386-93 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_390386-93\"><strong>Uwaga:<\/strong> Progi przychod\u00f3w zobowi\u0105zuj\u0105ce do prowadzenia pe\u0142nych ksi\u0105g s\u0105 wyra\u017cone w euro i przeliczane na z\u0142ote wed\u0142ug kursu NBP. Dok\u0142adn\u0105 kwot\u0119 obowi\u0105zuj\u0105c\u0105 w bie\u017c\u0105cym roku zawsze weryfikuj z biurem rachunkowym lub na stronie Ministerstwa Finans\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_654829-90, .wp-block-kadence-advancedheading.kt-adv-heading1340_654829-90[data-kb-block=\"kb-adv-heading1340_654829-90\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_654829-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_654829-90[data-kb-block=\"kb-adv-heading1340_654829-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_654829-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_654829-90[data-kb-block=\"kb-adv-heading1340_654829-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading1340_654829-90 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_654829-90\">Spis tre\u015bci<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><a href=\"#roznice\">KPiR i pe\u0142na ksi\u0119gowo\u015b\u0107 &#8211; czym si\u0119 r\u00f3\u017cni\u0105?<\/a><\/li>\n\n\n\n<li><a href=\"#kto-musi\">Kto musi prowadzi\u0107 pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107?<\/a><\/li>\n\n\n\n<li><a href=\"#jak-liczyc\">Pr\u00f3g przychod\u00f3w &#8211; jak go liczy\u0107?<\/a><\/li>\n\n\n\n<li><a href=\"#zmiana\">Co zmienia si\u0119 po przej\u015bciu na pe\u0142ne ksi\u0119gi?<\/a><\/li>\n\n\n\n<li><a href=\"#czy-warto\">Czy warto przej\u015b\u0107 dobrowolnie?<\/a><\/li>\n\n\n\n<li><a href=\"#jak-przygotowac\">Jak przygotowa\u0107 firm\u0119 do przej\u015bcia?<\/a><\/li>\n\n\n\n<li><a href=\"#koniec\">Podsumowanie<\/a><\/li>\n\n\n\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_1c54fe-4c, .wp-block-kadence-advancedheading.kt-adv-heading1340_1c54fe-4c[data-kb-block=\"kb-adv-heading1340_1c54fe-4c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_1c54fe-4c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_1c54fe-4c[data-kb-block=\"kb-adv-heading1340_1c54fe-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-heading1340_1c54fe-4c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_1c54fe-4c[data-kb-block=\"kb-adv-heading1340_1c54fe-4c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"roznice\" class=\"kt-adv-heading1340_1c54fe-4c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_1c54fe-4c\"><strong><strong><strong>KPiR i pe\u0142na ksi\u0119gowo\u015b\u0107 &#8211; czym si\u0119 r\u00f3\u017cni\u0105?<\/strong><\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_c22b71-35, .wp-block-kadence-advancedheading.kt-adv-heading1340_c22b71-35[data-kb-block=\"kb-adv-heading1340_c22b71-35\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_c22b71-35 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_c22b71-35[data-kb-block=\"kb-adv-heading1340_c22b71-35\"] 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-heading1340_c22b71-35 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_c22b71-35[data-kb-block=\"kb-adv-heading1340_c22b71-35\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1340_c22b71-35 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_c22b71-35\"><strong><strong><strong><strong>Czym jest KPiR<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_7cbdef-2f, .wp-block-kadence-advancedheading.kt-adv-heading1340_7cbdef-2f[data-kb-block=\"kb-adv-heading1340_7cbdef-2f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_7cbdef-2f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_7cbdef-2f[data-kb-block=\"kb-adv-heading1340_7cbdef-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-heading1340_7cbdef-2f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_7cbdef-2f[data-kb-block=\"kb-adv-heading1340_7cbdef-2f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_7cbdef-2f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_7cbdef-2f\">Ksi\u0119ga Przychod\u00f3w i Rozchod\u00f3w <strong>(KPiR)<\/strong> to uproszczona forma ewidencji podatkowej przeznaczona dla ma\u0142ych i \u015brednich przedsi\u0119biorc\u00f3w. Zapisujesz w niej przychody i koszty w prostej, chronologicznej formie. Na jej podstawie obliczasz doch\u00f3d i podatek.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_7d5ac3-cb, .wp-block-kadence-advancedheading.kt-adv-heading1340_7d5ac3-cb[data-kb-block=\"kb-adv-heading1340_7d5ac3-cb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_7d5ac3-cb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_7d5ac3-cb[data-kb-block=\"kb-adv-heading1340_7d5ac3-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-heading1340_7d5ac3-cb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_7d5ac3-cb[data-kb-block=\"kb-adv-heading1340_7d5ac3-cb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_7d5ac3-cb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_7d5ac3-cb\"><strong>KPiR<\/strong> jest stosunkowo prosta w prowadzeniu, tania i nie wymaga rozbudowanego systemu finansowego. Wi\u0119kszo\u015b\u0107 biur rachunkowych obs\u0142uguje j\u0105 w standardowym pakiecie. Jest dost\u0119pna dla os\u00f3b fizycznych prowadz\u0105cych dzia\u0142alno\u015b\u0107 (JDG), sp\u00f3\u0142ek cywilnych os\u00f3b fizycznych, sp\u00f3\u0142ek jawnych i sp\u00f3\u0142ek partnerskich &#8211; o ile nie przekroczy\u0142y progu przychod\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_92a5b3-ce, .wp-block-kadence-advancedheading.kt-adv-heading1340_92a5b3-ce[data-kb-block=\"kb-adv-heading1340_92a5b3-ce\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_92a5b3-ce mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_92a5b3-ce[data-kb-block=\"kb-adv-heading1340_92a5b3-ce\"] 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-heading1340_92a5b3-ce img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_92a5b3-ce[data-kb-block=\"kb-adv-heading1340_92a5b3-ce\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1340_92a5b3-ce wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_92a5b3-ce\"><strong><strong><strong><strong>Czym jest pe\u0142na ksi\u0119gowo\u015b\u0107<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_985861-46, .wp-block-kadence-advancedheading.kt-adv-heading1340_985861-46[data-kb-block=\"kb-adv-heading1340_985861-46\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_985861-46 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_985861-46[data-kb-block=\"kb-adv-heading1340_985861-46\"] 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-heading1340_985861-46 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_985861-46[data-kb-block=\"kb-adv-heading1340_985861-46\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_985861-46 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_985861-46\">Pe\u0142na ksi\u0119gowo\u015b\u0107 (zwana te\u017c ksi\u0119gami rachunkowymi) to kompleksowy system ewidencji finansowej oparty na zasadzie podw\u00f3jnego zapisu. Ka\u017cde zdarzenie gospodarcze jest rejestrowane jednocze\u015bnie po dw\u00f3ch stronach &#8211; w dw\u00f3ch r\u00f3\u017cnych kontach ksi\u0119gowych. System ten daje pe\u0142ny, szczeg\u00f3\u0142owy obraz finans\u00f3w firmy w ka\u017cdym momencie.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_224693-34, .wp-block-kadence-advancedheading.kt-adv-heading1340_224693-34[data-kb-block=\"kb-adv-heading1340_224693-34\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_224693-34 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_224693-34[data-kb-block=\"kb-adv-heading1340_224693-34\"] 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-heading1340_224693-34 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_224693-34[data-kb-block=\"kb-adv-heading1340_224693-34\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_224693-34 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_224693-34\">Pe\u0142na ksi\u0119gowo\u015b\u0107 jest obowi\u0105zkowa dla sp\u00f3\u0142ek kapita\u0142owych (sp. z o.o., S.A.) zawsze &#8211; niezale\u017cnie od przychod\u00f3w. Dla pozosta\u0142ych podmiot\u00f3w obowi\u0105zek pojawia si\u0119 po przekroczeniu progu przychod\u00f3w.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_cc696a-f2, .wp-block-kadence-advancedheading.kt-adv-heading1340_cc696a-f2[data-kb-block=\"kb-adv-heading1340_cc696a-f2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_cc696a-f2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_cc696a-f2[data-kb-block=\"kb-adv-heading1340_cc696a-f2\"] 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-heading1340_cc696a-f2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_cc696a-f2[data-kb-block=\"kb-adv-heading1340_cc696a-f2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1340_cc696a-f2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_cc696a-f2\"><strong><strong><strong><strong>Kluczowe r\u00f3\u017cnice na pierwszy rzut oka<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.kb-table-container1340_50e47b-59{overflow-x:auto;}.kb-table-container .kb-table1340_50e47b-59 th{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;}.kb-table-container .kb-table1340_50e47b-59 caption{text-align:center;}.kb-table-container .kb-table1340_50e47b-59 td{padding-top:var(--global-kb-spacing-xxs, 0.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);text-align:left;}.kb-table-container .kb-table1340_50e47b-59 tr:nth-of-type(odd){background-color:var(--global-palette8, #F7FAFC);}.kb-table-container .kb-table1340_50e47b-59 td, .kb-table1340_50e47b-59 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}@media all and (max-width: 1024px){.kb-table-container .kb-table1340_50e47b-59 td, .kb-table1340_50e47b-59 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}@media all and (max-width: 767px){.kb-table-container .kb-table1340_50e47b-59 td, .kb-table1340_50e47b-59 th{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-table-container kb-table-container1340_50e47b-59 wp-block-kadence-table\"><table class=\"kb-table kb-table1340_50e47b-59\">\n<tr class=\"kb-table-row kb-table-row1340_3b76a2-26\">\n<td  class=\"kb-table-data kb-table-data1340_4b579c-3d\">\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_a9ae98-6b\">\n\n<p class=\"wp-block-paragraph\"><strong>KPiR<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_7f2f1d-af\">\n\n<p class=\"wp-block-paragraph\"><strong>Pe\u0142na ksi\u0119gowo\u015b\u0107<\/strong><\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1340_5b4916-e7\">\n<td  class=\"kb-table-data kb-table-data1340_d7d619-66\">\n\n<p class=\"wp-block-paragraph\"><strong>Zasada zapisu<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_cf56fe-6f\">\n\n<p class=\"wp-block-paragraph\">Pojedynczy<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_e9c96f-e2\">\n\n<p class=\"wp-block-paragraph\">Podw\u00f3jny<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1340_d8cd52-9d\">\n<td  class=\"kb-table-data kb-table-data1340_b5c86a-f7\">\n\n<p class=\"wp-block-paragraph\"><strong>Z\u0142o\u017cono\u015b\u0107<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_c94036-54\">\n\n<p class=\"wp-block-paragraph\">Niska<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_082152-af\">\n\n<p class=\"wp-block-paragraph\">Wysoka<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1340_0758bf-8d\">\n<td  class=\"kb-table-data kb-table-data1340_058782-33\">\n\n<p class=\"wp-block-paragraph\"><strong>Koszt obs\u0142ugi<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_ded6e8-11\">\n\n<p class=\"wp-block-paragraph\">Ni\u017cszy<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_5e0eef-0f\">\n\n<p class=\"wp-block-paragraph\">Wy\u017cszy<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1340_2ee0c6-34\">\n<td  class=\"kb-table-data kb-table-data1340_5de4f5-65\">\n\n<p class=\"wp-block-paragraph\"><strong>Informacja zarz\u0105dcza<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_971876-f5\">\n\n<p class=\"wp-block-paragraph\">Podstawowa<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_c46e85-1a\">\n\n<p class=\"wp-block-paragraph\">Rozbudowana<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1340_38f89e-1f\">\n<td  class=\"kb-table-data kb-table-data1340_448213-a0\">\n\n<p class=\"wp-block-paragraph\"><strong>Obowi\u0105zek<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_537121-d5\">\n\n<p class=\"wp-block-paragraph\">Od progu \/ forma sp\u00f3\u0142ki<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_409d6c-b6\">\n\n<p class=\"wp-block-paragraph\">Sp. z o.o., S.A. i od progu<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1340_53ef19-c2\">\n<td  class=\"kb-table-data kb-table-data1340_28693a-19\">\n\n<p class=\"wp-block-paragraph\"><strong>Sprawozdanie finansowe<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_023f2f-0a\">\n\n<p class=\"wp-block-paragraph\">Nie<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_9bc2c8-4c\">\n\n<p class=\"wp-block-paragraph\">Tak (bilans, rachunek zysk\u00f3w)<\/p>\n\n<\/td>\n<\/tr>\n\n<tr class=\"kb-table-row kb-table-row1340_2d1523-37\">\n<td  class=\"kb-table-data kb-table-data1340_2662c6-18\">\n\n<p class=\"wp-block-paragraph\"><strong>Badanie przez bieg\u0142ego<\/strong><\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_9e7b3f-9c\">\n\n<p class=\"wp-block-paragraph\">Nie<\/p>\n\n<\/td>\n\n<td  class=\"kb-table-data kb-table-data1340_bddeae-0b\">\n\n<p class=\"wp-block-paragraph\">Przy du\u017cych podmiotach<\/p>\n\n<\/td>\n<\/tr>\n<\/table><\/div>\n\n<style>.kb-image1340_589fd2-04:not(.kb-image-is-ratio-size) .kb-img, .kb-image1340_589fd2-04.kb-image-is-ratio-size{padding-top:40px;}.kb-image1340_589fd2-04 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1340_589fd2-04 size-full 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\/06\/2151088754-1.webp\" alt=\"Obowi\u0105zek prowadzenia pe\u0142nej ksi\u0119gowo\u015bci - sp\u00f3\u0142ki kapita\u0142owe i przedsi\u0119biorcy po przekroczeniu progu przychod\u00f3w\" class=\"kb-img wp-image-1329\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/2151088754-1.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/2151088754-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/2151088754-1-768x512.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_c67933-c7, .wp-block-kadence-advancedheading.kt-adv-heading1340_c67933-c7[data-kb-block=\"kb-adv-heading1340_c67933-c7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_c67933-c7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_c67933-c7[data-kb-block=\"kb-adv-heading1340_c67933-c7\"] 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-heading1340_c67933-c7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_c67933-c7[data-kb-block=\"kb-adv-heading1340_c67933-c7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"kto-musi\" class=\"kt-adv-heading1340_c67933-c7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_c67933-c7\"><strong>Kto musi prowadzi\u0107 pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107?<\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_7e87db-b3, .wp-block-kadence-advancedheading.kt-adv-heading1340_7e87db-b3[data-kb-block=\"kb-adv-heading1340_7e87db-b3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_7e87db-b3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_7e87db-b3[data-kb-block=\"kb-adv-heading1340_7e87db-b3\"] 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-heading1340_7e87db-b3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_7e87db-b3[data-kb-block=\"kb-adv-heading1340_7e87db-b3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1340_7e87db-b3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_7e87db-b3\"><strong><strong><strong><strong><strong><strong>Podmioty zawsze zobowi\u0105zane &#8211; bez wzgl\u0119du na przychody<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_9a3358-ae, .wp-block-kadence-advancedheading.kt-adv-heading1340_9a3358-ae[data-kb-block=\"kb-adv-heading1340_9a3358-ae\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_9a3358-ae mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_9a3358-ae[data-kb-block=\"kb-adv-heading1340_9a3358-ae\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_9a3358-ae img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_9a3358-ae[data-kb-block=\"kb-adv-heading1340_9a3358-ae\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_9a3358-ae wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_9a3358-ae\">Pewna grupa podmiot\u00f3w musi prowadzi\u0107 pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 od pierwszego dnia dzia\u0142alno\u015bci, niezale\u017cnie od wielko\u015bci obrot\u00f3w:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Sp\u00f3\u0142ki kapita\u0142owe<\/strong>, czyli sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 <strong>(sp. z o.o.)<\/strong> i sp\u00f3\u0142ka akcyjna<strong> (S.A.)<\/strong> &#8211; zawsze stosuj\u0105 pe\u0142ne ksi\u0119gi. To wynika z ich formy prawnej, a nie z poziomu przychod\u00f3w. Je\u015bli zak\u0142adasz sp. z o.o., pe\u0142na ksi\u0119gowo\u015b\u0107 jest elementem pakietu od samego pocz\u0105tku.<\/li>\n\n\n\n<li><strong>Sp\u00f3\u0142ki komandytowe i komandytowo-akcyjne<\/strong> r\u00f3wnie\u017c prowadz\u0105 pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 obowi\u0105zkowo.<\/li>\n\n\n\n<li><strong>Organizacje pozarz\u0105dowe<\/strong> (fundacje, stowarzyszenia) &#8211; co do zasady prowadz\u0105 pe\u0142ne ksi\u0119gi rachunkowe, cho\u0107 cz\u0119\u015b\u0107 mniejszych NGO mo\u017ce korzysta\u0107 z uproszczonej ewidencji.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_b89bcb-50, .wp-block-kadence-advancedheading.kt-adv-heading1340_b89bcb-50[data-kb-block=\"kb-adv-heading1340_b89bcb-50\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_b89bcb-50 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_b89bcb-50[data-kb-block=\"kb-adv-heading1340_b89bcb-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-heading1340_b89bcb-50 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_b89bcb-50[data-kb-block=\"kb-adv-heading1340_b89bcb-50\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"czym-jest\" class=\"kt-adv-heading1340_b89bcb-50 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_b89bcb-50\"><strong><strong><strong><strong><strong><strong><strong>Podmioty zobowi\u0105zane po przekroczeniu progu przychod\u00f3w<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_60f68e-a5, .wp-block-kadence-advancedheading.kt-adv-heading1340_60f68e-a5[data-kb-block=\"kb-adv-heading1340_60f68e-a5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_60f68e-a5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_60f68e-a5[data-kb-block=\"kb-adv-heading1340_60f68e-a5\"] 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-heading1340_60f68e-a5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_60f68e-a5[data-kb-block=\"kb-adv-heading1340_60f68e-a5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_60f68e-a5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_60f68e-a5\">Dla pozosta\u0142ych przedsi\u0119biorc\u00f3w &#8211; JDG, sp\u00f3\u0142ek cywilnych os\u00f3b fizycznych, sp\u00f3\u0142ek jawnych i partnerskich &#8211; obowi\u0105zek pe\u0142nej ksi\u0119gowo\u015bci powstaje gdy przychody netto ze sprzeda\u017cy towar\u00f3w, produkt\u00f3w i operacji finansowych przekrocz\u0105 r\u00f3wnowarto\u015b\u0107 2 000 000 euro w poprzednim roku obrotowym.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_3094c1-00, .wp-block-kadence-advancedheading.kt-adv-heading1340_3094c1-00[data-kb-block=\"kb-adv-heading1340_3094c1-00\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_3094c1-00 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_3094c1-00[data-kb-block=\"kb-adv-heading1340_3094c1-00\"] 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-heading1340_3094c1-00 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_3094c1-00[data-kb-block=\"kb-adv-heading1340_3094c1-00\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_3094c1-00 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_3094c1-00\">Je\u015bli Twoja firma przekroczy\u0142a ten pr\u00f3g w 2025 roku, od 1 stycznia 2026 roku masz obowi\u0105zek prowadzenia pe\u0142nych ksi\u0105g rachunkowych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_06537c-0e, .wp-block-kadence-advancedheading.kt-adv-heading1340_06537c-0e[data-kb-block=\"kb-adv-heading1340_06537c-0e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_06537c-0e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_06537c-0e[data-kb-block=\"kb-adv-heading1340_06537c-0e\"] 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-heading1340_06537c-0e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_06537c-0e[data-kb-block=\"kb-adv-heading1340_06537c-0e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"jak-liczyc\" class=\"kt-adv-heading1340_06537c-0e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_06537c-0e\"><strong><strong><strong>Pr\u00f3g przychod\u00f3w &#8211; jak go liczy\u0107?<\/strong><\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_cf836a-a5, .wp-block-kadence-advancedheading.kt-adv-heading1340_cf836a-a5[data-kb-block=\"kb-adv-heading1340_cf836a-a5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_cf836a-a5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_cf836a-a5[data-kb-block=\"kb-adv-heading1340_cf836a-a5\"] 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-heading1340_cf836a-a5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_cf836a-a5[data-kb-block=\"kb-adv-heading1340_cf836a-a5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_cf836a-a5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_cf836a-a5\"><strong><strong>Przeliczenie na z\u0142ote<\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_c21e7a-e4, .wp-block-kadence-advancedheading.kt-adv-heading1340_c21e7a-e4[data-kb-block=\"kb-adv-heading1340_c21e7a-e4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_c21e7a-e4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_c21e7a-e4[data-kb-block=\"kb-adv-heading1340_c21e7a-e4\"] 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-heading1340_c21e7a-e4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_c21e7a-e4[data-kb-block=\"kb-adv-heading1340_c21e7a-e4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_c21e7a-e4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_c21e7a-e4\">Pr\u00f3g 2 000 000 euro jest przeliczany na z\u0142ote wed\u0142ug \u015bredniego kursu NBP og\u0142oszonego na pierwszy dzie\u0144 roboczy pa\u017adziernika roku poprzedniego. Oznacza to, \u017ce dok\u0142adna kwota w z\u0142otych zmienia si\u0119 ka\u017cdego roku wraz z kursem euro.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_b71177-f0, .wp-block-kadence-advancedheading.kt-adv-heading1340_b71177-f0[data-kb-block=\"kb-adv-heading1340_b71177-f0\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_b71177-f0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_b71177-f0[data-kb-block=\"kb-adv-heading1340_b71177-f0\"] 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-heading1340_b71177-f0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_b71177-f0[data-kb-block=\"kb-adv-heading1340_b71177-f0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_b71177-f0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_b71177-f0\"><strong>Przyk\u0142adowo:<\/strong> je\u015bli kurs euro wynosi 4,30 z\u0142, pr\u00f3g to ok. 8 600 000 z\u0142. Przy kursie 4,50 z\u0142 pr\u00f3g wynosi 9 000 000 z\u0142. Dok\u0142adn\u0105 kwot\u0119 obowi\u0105zuj\u0105c\u0105 w bie\u017c\u0105cym roku znajdziesz w obwieszczeniu Ministra Finans\u00f3w lub ustalisz z biurem rachunkowym.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_257243-40, .wp-block-kadence-advancedheading.kt-adv-heading1340_257243-40[data-kb-block=\"kb-adv-heading1340_257243-40\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_257243-40 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_257243-40[data-kb-block=\"kb-adv-heading1340_257243-40\"] 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-heading1340_257243-40 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_257243-40[data-kb-block=\"kb-adv-heading1340_257243-40\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_257243-40 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_257243-40\"><strong><strong><strong>Co wlicza si\u0119 do progu<\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_702cfd-83, .wp-block-kadence-advancedheading.kt-adv-heading1340_702cfd-83[data-kb-block=\"kb-adv-heading1340_702cfd-83\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_702cfd-83 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_702cfd-83[data-kb-block=\"kb-adv-heading1340_702cfd-83\"] 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-heading1340_702cfd-83 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_702cfd-83[data-kb-block=\"kb-adv-heading1340_702cfd-83\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_702cfd-83 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_702cfd-83\">Do limitu wlicza si\u0119 przychody netto ze sprzeda\u017cy towar\u00f3w, produkt\u00f3w i operacji finansowych &#8211; bez podatku VAT. Nie wlicza si\u0119 natomiast przychod\u00f3w z dzia\u0142alno\u015bci rolniczej ani ze sprzeda\u017cy \u015brodk\u00f3w trwa\u0142ych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_e6708b-ef, .wp-block-kadence-advancedheading.kt-adv-heading1340_e6708b-ef[data-kb-block=\"kb-adv-heading1340_e6708b-ef\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_e6708b-ef mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_e6708b-ef[data-kb-block=\"kb-adv-heading1340_e6708b-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-heading1340_e6708b-ef img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_e6708b-ef[data-kb-block=\"kb-adv-heading1340_e6708b-ef\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_e6708b-ef wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_e6708b-ef\"><strong>Wa\u017cne:<\/strong> pr\u00f3g liczy si\u0119 na podstawie poprzedniego roku obrotowego. Je\u015bli przekroczy\u0142e\u015b go w 2025 roku, obowi\u0105zek pe\u0142nej ksi\u0119gowo\u015bci wchodzi od pocz\u0105tku 2026 roku &#8211; nie w momencie przekroczenia.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_1e6778-8b, .wp-block-kadence-advancedheading.kt-adv-heading1340_1e6778-8b[data-kb-block=\"kb-adv-heading1340_1e6778-8b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_1e6778-8b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_1e6778-8b[data-kb-block=\"kb-adv-heading1340_1e6778-8b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_1e6778-8b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_1e6778-8b[data-kb-block=\"kb-adv-heading1340_1e6778-8b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_1e6778-8b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_1e6778-8b\"><strong><strong><strong><strong>Co je\u015bli dopiero przekrocz\u0119 pr\u00f3g w bie\u017c\u0105cym roku<\/strong><\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_9dede3-f2, .wp-block-kadence-advancedheading.kt-adv-heading1340_9dede3-f2[data-kb-block=\"kb-adv-heading1340_9dede3-f2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_9dede3-f2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_9dede3-f2[data-kb-block=\"kb-adv-heading1340_9dede3-f2\"] 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-heading1340_9dede3-f2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_9dede3-f2[data-kb-block=\"kb-adv-heading1340_9dede3-f2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_9dede3-f2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_9dede3-f2\">Je\u015bli Twoje przychody w 2026 roku przekrocz\u0105 pr\u00f3g, obowi\u0105zek pe\u0142nej ksi\u0119gowo\u015bci wejdzie w \u017cycie od 1 stycznia 2027 roku. Masz wi\u0119c ca\u0142y rok na przygotowanie si\u0119 do zmiany &#8211; i warto ten czas wykorzysta\u0107.<\/p>\n\n\n<style>.kb-image1340_0c63d1-14:not(.kb-image-is-ratio-size) .kb-img, .kb-image1340_0c63d1-14.kb-image-is-ratio-size{padding-top:40px;}.kb-image1340_0c63d1-14 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1340_0c63d1-14 size-full 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\/06\/1987-1.webp\" alt=\"Pe\u0142ne sprawozdanie finansowe - bilans i rachunek zysk\u00f3w i strat jako obowi\u0105zek przy pe\u0142nej ksi\u0119gowo\u015bci\" class=\"kb-img wp-image-1330\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/1987-1.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/1987-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/1987-1-768x512.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_f75c9c-14, .wp-block-kadence-advancedheading.kt-adv-heading1340_f75c9c-14[data-kb-block=\"kb-adv-heading1340_f75c9c-14\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_f75c9c-14 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_f75c9c-14[data-kb-block=\"kb-adv-heading1340_f75c9c-14\"] 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-heading1340_f75c9c-14 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_f75c9c-14[data-kb-block=\"kb-adv-heading1340_f75c9c-14\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"zmiana\" class=\"kt-adv-heading1340_f75c9c-14 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_f75c9c-14\"><strong><strong>Co zmienia si\u0119 po przej\u015bciu na pe\u0142ne ksi\u0119gi?<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_2dcb67-3e, .wp-block-kadence-advancedheading.kt-adv-heading1340_2dcb67-3e[data-kb-block=\"kb-adv-heading1340_2dcb67-3e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_2dcb67-3e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_2dcb67-3e[data-kb-block=\"kb-adv-heading1340_2dcb67-3e\"] 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-heading1340_2dcb67-3e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_2dcb67-3e[data-kb-block=\"kb-adv-heading1340_2dcb67-3e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_2dcb67-3e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_2dcb67-3e\"><strong>Nowe obowi\u0105zki sprawozdawcze<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_8b5a87-01, .wp-block-kadence-advancedheading.kt-adv-heading1340_8b5a87-01[data-kb-block=\"kb-adv-heading1340_8b5a87-01\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_8b5a87-01 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_8b5a87-01[data-kb-block=\"kb-adv-heading1340_8b5a87-01\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_8b5a87-01 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_8b5a87-01[data-kb-block=\"kb-adv-heading1340_8b5a87-01\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_8b5a87-01 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_8b5a87-01\">Najwi\u0119ksza praktyczna zmiana to obowi\u0105zek sporz\u0105dzania rocznego sprawozdania finansowego sk\u0142adaj\u0105cego si\u0119 z bilansu, rachunku zysk\u00f3w i strat oraz informacji dodatkowej. Sprawozdanie musi by\u0107 podpisane przez osob\u0119 prowadz\u0105c\u0105 ksi\u0119gi i kierownika jednostki, a nast\u0119pnie z\u0142o\u017cone do Krajowego Rejestru S\u0105dowego lub urz\u0119du skarbowego w okre\u015blonym terminie.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_df2ff0-46, .wp-block-kadence-advancedheading.kt-adv-heading1340_df2ff0-46[data-kb-block=\"kb-adv-heading1340_df2ff0-46\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_df2ff0-46 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_df2ff0-46[data-kb-block=\"kb-adv-heading1340_df2ff0-46\"] 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-heading1340_df2ff0-46 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_df2ff0-46[data-kb-block=\"kb-adv-heading1340_df2ff0-46\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_df2ff0-46 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_df2ff0-46\">Dla sp\u00f3\u0142ek wpisanych do KRS sprawozdanie jest publicznie dost\u0119pne. To wa\u017cna informacja dla firm, kt\u00f3re do tej pory prowadzi\u0142y finanse ca\u0142kowicie poza publicznym wgl\u0105dem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_766380-fe, .wp-block-kadence-advancedheading.kt-adv-heading1340_766380-fe[data-kb-block=\"kb-adv-heading1340_766380-fe\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_766380-fe mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_766380-fe[data-kb-block=\"kb-adv-heading1340_766380-fe\"] 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-heading1340_766380-fe img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_766380-fe[data-kb-block=\"kb-adv-heading1340_766380-fe\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_766380-fe wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_766380-fe\"><strong>Podw\u00f3jny zapis i plan kont<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_2eccfe-72, .wp-block-kadence-advancedheading.kt-adv-heading1340_2eccfe-72[data-kb-block=\"kb-adv-heading1340_2eccfe-72\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_2eccfe-72 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_2eccfe-72[data-kb-block=\"kb-adv-heading1340_2eccfe-72\"] 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-heading1340_2eccfe-72 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_2eccfe-72[data-kb-block=\"kb-adv-heading1340_2eccfe-72\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_2eccfe-72 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_2eccfe-72\">Pe\u0142na ksi\u0119gowo\u015b\u0107 opiera si\u0119 na planie kont &#8211; usystematyzowanym wykazie wszystkich kont ksi\u0119gowych, na kt\u00f3rych s\u0105 rejestrowane operacje gospodarcze. Ka\u017cda transakcja jest ewidencjonowana na co najmniej dw\u00f3ch kontach: po stronie debetowej i kredytowej. To wymaga specjalistycznego oprogramowania i wy\u017cszych kompetencji ksi\u0119gowych.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_a5a3d5-2d, .wp-block-kadence-advancedheading.kt-adv-heading1340_a5a3d5-2d[data-kb-block=\"kb-adv-heading1340_a5a3d5-2d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_a5a3d5-2d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_a5a3d5-2d[data-kb-block=\"kb-adv-heading1340_a5a3d5-2d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_a5a3d5-2d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_a5a3d5-2d[data-kb-block=\"kb-adv-heading1340_a5a3d5-2d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_a5a3d5-2d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_a5a3d5-2d\">W praktyce oznacza to, \u017ce obs\u0142uga pe\u0142nej ksi\u0119gowo\u015bci jest dro\u017csza ni\u017c KPiR &#8211; zar\u00f3wno pod wzgl\u0119dem czasu, jak i wymaga\u0144 wobec biura rachunkowego.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_c3c31f-fd, .wp-block-kadence-advancedheading.kt-adv-heading1340_c3c31f-fd[data-kb-block=\"kb-adv-heading1340_c3c31f-fd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_c3c31f-fd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_c3c31f-fd[data-kb-block=\"kb-adv-heading1340_c3c31f-fd\"] 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-heading1340_c3c31f-fd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_c3c31f-fd[data-kb-block=\"kb-adv-heading1340_c3c31f-fd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_c3c31f-fd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_c3c31f-fd\"><strong>Polityka rachunkowo\u015bci<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_bcca06-cb, .wp-block-kadence-advancedheading.kt-adv-heading1340_bcca06-cb[data-kb-block=\"kb-adv-heading1340_bcca06-cb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_bcca06-cb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_bcca06-cb[data-kb-block=\"kb-adv-heading1340_bcca06-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-heading1340_bcca06-cb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_bcca06-cb[data-kb-block=\"kb-adv-heading1340_bcca06-cb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_bcca06-cb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_bcca06-cb\">Ka\u017cda firma prowadz\u0105ca pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 musi posiada\u0107 pisemn\u0105 polityk\u0119 rachunkowo\u015bci &#8211; dokument opisuj\u0105cy przyj\u0119te zasady ewidencji, metody wyceny aktyw\u00f3w i pasyw\u00f3w, zasady amortyzacji i wiele innych kwestii. To obowi\u0105zek formalny, kt\u00f3ry wiele ma\u0142ych firm przeocz\u0105 przy przej\u015bciu.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_8ac675-21, .wp-block-kadence-advancedheading.kt-adv-heading1340_8ac675-21[data-kb-block=\"kb-adv-heading1340_8ac675-21\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_8ac675-21 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_8ac675-21[data-kb-block=\"kb-adv-heading1340_8ac675-21\"] 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-heading1340_8ac675-21 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_8ac675-21[data-kb-block=\"kb-adv-heading1340_8ac675-21\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_8ac675-21 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_8ac675-21\"><strong>Wy\u017csze koszty obs\u0142ugi<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_abfd40-8d, .wp-block-kadence-advancedheading.kt-adv-heading1340_abfd40-8d[data-kb-block=\"kb-adv-heading1340_abfd40-8d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_abfd40-8d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_abfd40-8d[data-kb-block=\"kb-adv-heading1340_abfd40-8d\"] 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-heading1340_abfd40-8d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_abfd40-8d[data-kb-block=\"kb-adv-heading1340_abfd40-8d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_abfd40-8d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_abfd40-8d\">Pe\u0142na ksi\u0119gowo\u015b\u0107 jest bardziej pracoch\u0142onna i wymaga wy\u017cszych kompetencji od biura rachunkowego. Miesi\u0119czny koszt obs\u0142ugi jest zazwyczaj wy\u017cszy ni\u017c przy KPiR &#8211; r\u00f3\u017cnica zale\u017cy od liczby dokument\u00f3w, specyfiki firmy i zakresu us\u0142ug. Warto to uwzgl\u0119dni\u0107 w bud\u017cecie firmy z wyprzedzeniem.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_2d75f4-cd, .wp-block-kadence-advancedheading.kt-adv-heading1340_2d75f4-cd[data-kb-block=\"kb-adv-heading1340_2d75f4-cd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_2d75f4-cd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_2d75f4-cd[data-kb-block=\"kb-adv-heading1340_2d75f4-cd\"] 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-heading1340_2d75f4-cd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_2d75f4-cd[data-kb-block=\"kb-adv-heading1340_2d75f4-cd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"czy-warto\" class=\"kt-adv-heading1340_2d75f4-cd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_2d75f4-cd\"><strong><strong>Czy warto przej\u015b\u0107 na pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 dobrowolnie?<\/strong><\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_e33dcc-ce, .wp-block-kadence-advancedheading.kt-adv-heading1340_e33dcc-ce[data-kb-block=\"kb-adv-heading1340_e33dcc-ce\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_e33dcc-ce mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_e33dcc-ce[data-kb-block=\"kb-adv-heading1340_e33dcc-ce\"] 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-heading1340_e33dcc-ce img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_e33dcc-ce[data-kb-block=\"kb-adv-heading1340_e33dcc-ce\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_e33dcc-ce wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_e33dcc-ce\"><strong>Kiedy dobrowolne przej\u015bcie ma sens<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_5871a1-f9, .wp-block-kadence-advancedheading.kt-adv-heading1340_5871a1-f9[data-kb-block=\"kb-adv-heading1340_5871a1-f9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_5871a1-f9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_5871a1-f9[data-kb-block=\"kb-adv-heading1340_5871a1-f9\"] 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-heading1340_5871a1-f9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_5871a1-f9[data-kb-block=\"kb-adv-heading1340_5871a1-f9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_5871a1-f9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_5871a1-f9\">Pe\u0142na ksi\u0119gowo\u015b\u0107 nie jest wy\u0142\u0105cznie obowi\u0105zkiem &#8211; dla cz\u0119\u015bci firm to te\u017c narz\u0119dzie zarz\u0105dcze, kt\u00f3re warto wdro\u017cy\u0107 zanim wymusi to prawo. Dobrowolne przej\u015bcie ma sens przede wszystkim gdy:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Planujesz pozyskanie inwestora lub kredytu bankowego. Banki i inwestorzy ch\u0119tniej finansuj\u0105 firmy z pe\u0142nym sprawozdaniem finansowym, bo daje im rzetelny obraz sytuacji finansowej. Bilans i rachunek zysk\u00f3w i strat s\u0105 czytelnym j\u0119zykiem dla ka\u017cdego analityka finansowego.<\/li>\n\n\n\n<li>Firma ma kilka \u017ar\u00f3de\u0142 przychod\u00f3w, oddzia\u0142\u00f3w lub projekt\u00f3w. KPiR daje informacj\u0119 o \u0142\u0105cznym wyniku &#8211; pe\u0142na ksi\u0119gowo\u015b\u0107 pozwala \u015bledzi\u0107 rentowno\u015b\u0107 ka\u017cdego centrum koszt\u00f3w osobno.<\/li>\n\n\n\n<li>Zbli\u017casz si\u0119 do progu przychod\u00f3w. Je\u015bli Twoje przychody regularnie rosn\u0105 i za rok lub dwa przekroczysz pr\u00f3g, wcze\u015bniejsze wdro\u017cenie pe\u0142nej ksi\u0119gowo\u015bci jest bezpieczniejsze ni\u017c zmiana pod presj\u0105 terminu.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_cb74f0-69, .wp-block-kadence-advancedheading.kt-adv-heading1340_cb74f0-69[data-kb-block=\"kb-adv-heading1340_cb74f0-69\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_cb74f0-69 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_cb74f0-69[data-kb-block=\"kb-adv-heading1340_cb74f0-69\"] 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-heading1340_cb74f0-69 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_cb74f0-69[data-kb-block=\"kb-adv-heading1340_cb74f0-69\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_cb74f0-69 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_cb74f0-69\"><strong>Kiedy lepiej zosta\u0107 przy KPiR<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_d6993a-b6, .wp-block-kadence-advancedheading.kt-adv-heading1340_d6993a-b6[data-kb-block=\"kb-adv-heading1340_d6993a-b6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_d6993a-b6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_d6993a-b6[data-kb-block=\"kb-adv-heading1340_d6993a-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-heading1340_d6993a-b6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_d6993a-b6[data-kb-block=\"kb-adv-heading1340_d6993a-b6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_d6993a-b6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_d6993a-b6\">Je\u015bli Twoja firma jest prosta: jedno \u017ar\u00f3d\u0142o przychod\u00f3w, stabilny poziom koszt\u00f3w, brak plan\u00f3w inwestycyjnych i przychody komfortowo poni\u017cej progu &#8211; KPiR w zupe\u0142no\u015bci wystarczy. Przej\u015bcie na pe\u0142ne ksi\u0119gi bez wyra\u017anej potrzeby to dodatkowy koszt bez proporcjonalnej korzy\u015bci.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_46bba5-2c, .wp-block-kadence-advancedheading.kt-adv-heading1340_46bba5-2c[data-kb-block=\"kb-adv-heading1340_46bba5-2c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_46bba5-2c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_46bba5-2c[data-kb-block=\"kb-adv-heading1340_46bba5-2c\"] 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-heading1340_46bba5-2c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_46bba5-2c[data-kb-block=\"kb-adv-heading1340_46bba5-2c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"jak-przygotowac\" class=\"kt-adv-heading1340_46bba5-2c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_46bba5-2c\"><strong>Jak przygotowa\u0107 firm\u0119 do przej\u015bcia?<\/strong><\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_4bb5d6-92, .wp-block-kadence-advancedheading.kt-adv-heading1340_4bb5d6-92[data-kb-block=\"kb-adv-heading1340_4bb5d6-92\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_4bb5d6-92 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_4bb5d6-92[data-kb-block=\"kb-adv-heading1340_4bb5d6-92\"] 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-heading1340_4bb5d6-92 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_4bb5d6-92[data-kb-block=\"kb-adv-heading1340_4bb5d6-92\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1340_4bb5d6-92 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_4bb5d6-92\"><strong>Krok 1: Ustal dat\u0119 i poinformuj biuro rachunkowe z wyprzedzeniem<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_973585-6d, .wp-block-kadence-advancedheading.kt-adv-heading1340_973585-6d[data-kb-block=\"kb-adv-heading1340_973585-6d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_973585-6d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_973585-6d[data-kb-block=\"kb-adv-heading1340_973585-6d\"] 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-heading1340_973585-6d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_973585-6d[data-kb-block=\"kb-adv-heading1340_973585-6d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_973585-6d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_973585-6d\">Przej\u015bcie na pe\u0142ne ksi\u0119gi nie dzieje si\u0119 z dnia na dzie\u0144. Biuro rachunkowe potrzebuje czasu na przygotowanie planu kont, polityki rachunkowo\u015bci i bilansu otwarcia. Minimum to 2-3 miesi\u0105ce przed dat\u0105 przej\u015bcia &#8211; optymalnie p\u00f3\u0142 roku.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_755eb1-67, .wp-block-kadence-advancedheading.kt-adv-heading1340_755eb1-67[data-kb-block=\"kb-adv-heading1340_755eb1-67\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_755eb1-67 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_755eb1-67[data-kb-block=\"kb-adv-heading1340_755eb1-67\"] 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-heading1340_755eb1-67 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_755eb1-67[data-kb-block=\"kb-adv-heading1340_755eb1-67\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1340_755eb1-67 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_755eb1-67\"><strong>Krok 2: Przygotuj bilans otwarcia<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_e4366a-4a, .wp-block-kadence-advancedheading.kt-adv-heading1340_e4366a-4a[data-kb-block=\"kb-adv-heading1340_e4366a-4a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_e4366a-4a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_e4366a-4a[data-kb-block=\"kb-adv-heading1340_e4366a-4a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_e4366a-4a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_e4366a-4a[data-kb-block=\"kb-adv-heading1340_e4366a-4a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_e4366a-4a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_e4366a-4a\">Bilans otwarcia to punkt startowy pe\u0142nej ksi\u0119gowo\u015bci &#8211; wykaz wszystkich aktyw\u00f3w i pasyw\u00f3w firmy na dzie\u0144 przej\u015bcia. Wymaga inwentaryzacji: \u015brodk\u00f3w trwa\u0142ych z warto\u015bci\u0105 netto, nale\u017cno\u015bci od kontrahent\u00f3w, zobowi\u0105za\u0144, stanu magazynowego, \u015brodk\u00f3w pieni\u0119\u017cnych. Im bardziej zaniedbana dokumentacja przed przej\u015bciem, tym trudniejsze otwarcie ksi\u0105g.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_5545c6-bb, .wp-block-kadence-advancedheading.kt-adv-heading1340_5545c6-bb[data-kb-block=\"kb-adv-heading1340_5545c6-bb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_5545c6-bb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_5545c6-bb[data-kb-block=\"kb-adv-heading1340_5545c6-bb\"] 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-heading1340_5545c6-bb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_5545c6-bb[data-kb-block=\"kb-adv-heading1340_5545c6-bb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1340_5545c6-bb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_5545c6-bb\"><strong>Krok 3: Zaktualizuj lub zmie\u0144 oprogramowanie<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_2a597c-04, .wp-block-kadence-advancedheading.kt-adv-heading1340_2a597c-04[data-kb-block=\"kb-adv-heading1340_2a597c-04\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_2a597c-04 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_2a597c-04[data-kb-block=\"kb-adv-heading1340_2a597c-04\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_2a597c-04 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_2a597c-04[data-kb-block=\"kb-adv-heading1340_2a597c-04\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_2a597c-04 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_2a597c-04\">KPiR i pe\u0142na ksi\u0119gowo\u015b\u0107 obs\u0142ugiwane s\u0105 przez r\u00f3\u017cne modu\u0142y oprogramowania &#8211; a czasem przez r\u00f3\u017cne systemy. Sprawd\u017a z biurem rachunkowym, czy obecne narz\u0119dzia obs\u0142uguj\u0105 pe\u0142ne ksi\u0119gi, czy konieczna jest migracja. Migracja danych to dodatkowy czas i koszt, kt\u00f3ry warto zaplanowa\u0107.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_d37e08-fe, .wp-block-kadence-advancedheading.kt-adv-heading1340_d37e08-fe[data-kb-block=\"kb-adv-heading1340_d37e08-fe\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_d37e08-fe mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_d37e08-fe[data-kb-block=\"kb-adv-heading1340_d37e08-fe\"] 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-heading1340_d37e08-fe img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_d37e08-fe[data-kb-block=\"kb-adv-heading1340_d37e08-fe\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1340_d37e08-fe wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_d37e08-fe\"><strong>Krok 4: Opracuj polityk\u0119 rachunkowo\u015bci<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_48aada-c2, .wp-block-kadence-advancedheading.kt-adv-heading1340_48aada-c2[data-kb-block=\"kb-adv-heading1340_48aada-c2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_48aada-c2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_48aada-c2[data-kb-block=\"kb-adv-heading1340_48aada-c2\"] 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-heading1340_48aada-c2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_48aada-c2[data-kb-block=\"kb-adv-heading1340_48aada-c2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_48aada-c2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_48aada-c2\">Polityka rachunkowo\u015bci to nie formalno\u015b\u0107 do odhaczenia &#8211; to dokument, kt\u00f3ry reguluje jak Twoja firma ewidencjonuje operacje gospodarcze. Biuro rachunkowe przygotuje go dla Ciebie, ale warto zrozumie\u0107 kluczowe decyzje: metoda amortyzacji, zasady wyceny zapas\u00f3w, polityka rezerw.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_e188f3-2a, .wp-block-kadence-advancedheading.kt-adv-heading1340_e188f3-2a[data-kb-block=\"kb-adv-heading1340_e188f3-2a\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_e188f3-2a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_e188f3-2a[data-kb-block=\"kb-adv-heading1340_e188f3-2a\"] 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-heading1340_e188f3-2a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_e188f3-2a[data-kb-block=\"kb-adv-heading1340_e188f3-2a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 id=\"podsumowanie\" class=\"kt-adv-heading1340_e188f3-2a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_e188f3-2a\"><strong>Krok 5: Przeszkol osoby odpowiedzialne za dokumenty<\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_ec67e5-38, .wp-block-kadence-advancedheading.kt-adv-heading1340_ec67e5-38[data-kb-block=\"kb-adv-heading1340_ec67e5-38\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_ec67e5-38 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_ec67e5-38[data-kb-block=\"kb-adv-heading1340_ec67e5-38\"] 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-heading1340_ec67e5-38 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_ec67e5-38[data-kb-block=\"kb-adv-heading1340_ec67e5-38\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_ec67e5-38 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_ec67e5-38\">W firmie prowadz\u0105cej pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 wymagania wobec dokumentacji \u017ar\u00f3d\u0142owej s\u0105 wy\u017csze. Osoby opisuj\u0105ce faktury, zatwierdzaj\u0105ce wydatki i przekazuj\u0105ce dokumenty do biura powinny wiedzie\u0107, co si\u0119 zmienia i czego od nich oczekujemy.<\/p>\n\n\n<style>.kb-image1340_b13b03-ac:not(.kb-image-is-ratio-size) .kb-img, .kb-image1340_b13b03-ac.kb-image-is-ratio-size{padding-top:40px;}.kb-image1340_b13b03-ac .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1340_b13b03-ac size-full 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\/06\/7079-1.webp\" alt=\"Konsultacja z biurem rachunkowym w sprawie przej\u015bcia z KPiR na pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 - planowanie zmiany systemu ewidencji\" class=\"kb-img wp-image-1331\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/7079-1.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/7079-1-300x200.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/06\/7079-1-768x512.webp 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_f83f9d-3b, .wp-block-kadence-advancedheading.kt-adv-heading1340_f83f9d-3b[data-kb-block=\"kb-adv-heading1340_f83f9d-3b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_f83f9d-3b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_f83f9d-3b[data-kb-block=\"kb-adv-heading1340_f83f9d-3b\"] 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-heading1340_f83f9d-3b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_f83f9d-3b[data-kb-block=\"kb-adv-heading1340_f83f9d-3b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"koniec\" class=\"kt-adv-heading1340_f83f9d-3b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_f83f9d-3b\">Podsumowanie<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_f0b03c-2e, .wp-block-kadence-advancedheading.kt-adv-heading1340_f0b03c-2e[data-kb-block=\"kb-adv-heading1340_f0b03c-2e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_f0b03c-2e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_f0b03c-2e[data-kb-block=\"kb-adv-heading1340_f0b03c-2e\"] 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-heading1340_f0b03c-2e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_f0b03c-2e[data-kb-block=\"kb-adv-heading1340_f0b03c-2e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_f0b03c-2e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_f0b03c-2e\">Przej\u015bcie z KPiR na pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 to etap, kt\u00f3ry czeka ka\u017cd\u0105 dynamicznie rozwijaj\u0105c\u0105 si\u0119 firm\u0119. Kluczem jest przygotowanie z wyprzedzeniem &#8211; nie reagowanie w po\u015bpiechu, gdy termin ju\u017c goni\u0107.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_8a5e65-e3, .wp-block-kadence-advancedheading.kt-adv-heading1340_8a5e65-e3[data-kb-block=\"kb-adv-heading1340_8a5e65-e3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_8a5e65-e3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_8a5e65-e3[data-kb-block=\"kb-adv-heading1340_8a5e65-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-heading1340_8a5e65-e3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_8a5e65-e3[data-kb-block=\"kb-adv-heading1340_8a5e65-e3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_8a5e65-e3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_8a5e65-e3\"><strong>Trzy rzeczy, kt\u00f3re warto sprawdzi\u0107 ju\u017c dzi\u015b:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Jakie by\u0142y przychody netto Twojej firmy w ubieg\u0142ym roku i czy zbli\u017caj\u0105 si\u0119 do progu 2 000 000 euro?<\/li>\n\n\n\n<li>Czy forma prawna Twojej firmy ju\u017c teraz obliguje do pe\u0142nej ksi\u0119gowo\u015bci (sp. z o.o., S.A.)?<\/li>\n\n\n\n<li>Czy Twoje biuro rachunkowe obs\u0142uguje pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 i jest gotowe na ewentualne przej\u015bcie?<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_c418b7-f3, .wp-block-kadence-advancedheading.kt-adv-heading1340_c418b7-f3[data-kb-block=\"kb-adv-heading1340_c418b7-f3\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_c418b7-f3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_c418b7-f3[data-kb-block=\"kb-adv-heading1340_c418b7-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-heading1340_c418b7-f3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_c418b7-f3[data-kb-block=\"kb-adv-heading1340_c418b7-f3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_c418b7-f3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_c418b7-f3\">Je\u015bli odpowied\u017a na kt\u00f3rekolwiek pytanie budzi w\u0105tpliwo\u015bci &#8211; to dobry moment na rozmow\u0119 z biurem rachunkowym, \u017ceby ustali\u0107 harmonogram i unikn\u0105\u0107 niespodzianek.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_ce3d86-90, .wp-block-kadence-advancedheading.kt-adv-heading1340_ce3d86-90[data-kb-block=\"kb-adv-heading1340_ce3d86-90\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_ce3d86-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_ce3d86-90[data-kb-block=\"kb-adv-heading1340_ce3d86-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_ce3d86-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_ce3d86-90[data-kb-block=\"kb-adv-heading1340_ce3d86-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"faq\" class=\"kt-adv-heading1340_ce3d86-90 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_ce3d86-90\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/h2>\n\n\n<style>.kt-accordion-id1340_efb435-5d .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:20px;}.kt-accordion-id1340_efb435-5d .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-id1340_efb435-5d > .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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d > .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-id1340_efb435-5d .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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1340_efb435-5d > .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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d: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-id1340_efb435-5d .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-id1340_efb435-5d > .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-id1340_efb435-5d > .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-id1340_efb435-5d .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-id1340_efb435-5d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1340_efb435-5d > .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-id1340_efb435-5d .kt-accordion-inner-wrap{display:block;}.kt-accordion-id1340_efb435-5d .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:20px;}.kt-accordion-id1340_efb435-5d .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-id1340_efb435-5d > .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-id1340_efb435-5d > .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-id1340_efb435-5d .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-id1340_efb435-5d .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1340_efb435-5d > .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-id1340_efb435-5d 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-pane1340_32d813-c1\"><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 jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza mo\u017ce dobrowolnie przej\u015b\u0107 na pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107?<\/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-heading1340_c1a7db-13, .wp-block-kadence-advancedheading.kt-adv-heading1340_c1a7db-13[data-kb-block=\"kb-adv-heading1340_c1a7db-13\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_c1a7db-13 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_c1a7db-13[data-kb-block=\"kb-adv-heading1340_c1a7db-13\"] 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-heading1340_c1a7db-13 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_c1a7db-13[data-kb-block=\"kb-adv-heading1340_c1a7db-13\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_c1a7db-13 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_c1a7db-13\">Tak. Ka\u017cdy przedsi\u0119biorca mo\u017ce dobrowolnie wybra\u0107 pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107, nawet je\u015bli nie ma takiego obowi\u0105zku. Wystarczy zawiadomi\u0107 urz\u0105d skarbowy przed rozpocz\u0119ciem roku obrotowego, w kt\u00f3rym chce stosowa\u0107 pe\u0142ne ksi\u0119gi.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane1340_75452a-cb\"><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. Co si\u0119 stanie, je\u015bli przekrocz\u0119 pr\u00f3g i nie przejd\u0119 na pe\u0142ne ksi\u0119gi?<\/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-heading1340_a873c5-ab, .wp-block-kadence-advancedheading.kt-adv-heading1340_a873c5-ab[data-kb-block=\"kb-adv-heading1340_a873c5-ab\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_a873c5-ab mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_a873c5-ab[data-kb-block=\"kb-adv-heading1340_a873c5-ab\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_a873c5-ab img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_a873c5-ab[data-kb-block=\"kb-adv-heading1340_a873c5-ab\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_a873c5-ab wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_a873c5-ab\">Nieprowadzenie ksi\u0105g rachunkowych wbrew obowi\u0105zkowi jest przest\u0119pstwem skarbowym zagro\u017conym kar\u0105 grzywny. Dodatkowo organy skarbowe mog\u0105 oszacowa\u0107 podstaw\u0119 opodatkowania w drodze decyzji, co zazwyczaj jest niekorzystne dla podatnika. Warto monitorowa\u0107 przychody i reagowa\u0107 z wyprzedzeniem.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane1340_0be3ab-c4\"><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 przej\u015bcie na pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 oznacza zmian\u0119 biura rachunkowego?<\/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-heading1340_8608d5-ea, .wp-block-kadence-advancedheading.kt-adv-heading1340_8608d5-ea[data-kb-block=\"kb-adv-heading1340_8608d5-ea\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_8608d5-ea mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_8608d5-ea[data-kb-block=\"kb-adv-heading1340_8608d5-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-heading1340_8608d5-ea img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_8608d5-ea[data-kb-block=\"kb-adv-heading1340_8608d5-ea\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_8608d5-ea wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_8608d5-ea\">Nie koniecznie, ale warto sprawdzi\u0107 czy obecne biuro obs\u0142uguje pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107. Nie ka\u017cde biuro specjalizuje si\u0119 w obu formach &#8211; cz\u0119\u015b\u0107 obs\u0142uguje wy\u0142\u0105cznie KPiR i rycza\u0142t. Zapytaj wprost przed podj\u0119ciem decyzji.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane1340_f99d5b-43\"><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. Od kiedy dok\u0142adnie obowi\u0105zuje pe\u0142na ksi\u0119gowo\u015b\u0107 po przekroczeniu progu?<\/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-heading1340_7a8409-52, .wp-block-kadence-advancedheading.kt-adv-heading1340_7a8409-52[data-kb-block=\"kb-adv-heading1340_7a8409-52\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_7a8409-52 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_7a8409-52[data-kb-block=\"kb-adv-heading1340_7a8409-52\"] 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-heading1340_7a8409-52 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_7a8409-52[data-kb-block=\"kb-adv-heading1340_7a8409-52\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_7a8409-52 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_7a8409-52\">Obowi\u0105zek powstaje od pierwszego dnia nast\u0119pnego roku obrotowego po roku, w kt\u00f3rym przekroczono pr\u00f3g. Czyli je\u015bli pr\u00f3g zostanie przekroczony w 2026 roku, pe\u0142na ksi\u0119gowo\u015b\u0107 obowi\u0105zuje od 1 stycznia 2027 roku.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane1340_4a5626-1d\"><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 sp\u00f3\u0142ka cywilna musi prowadzi\u0107 pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107?<\/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-heading1340_65b4f3-9b, .wp-block-kadence-advancedheading.kt-adv-heading1340_65b4f3-9b[data-kb-block=\"kb-adv-heading1340_65b4f3-9b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_65b4f3-9b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_65b4f3-9b[data-kb-block=\"kb-adv-heading1340_65b4f3-9b\"] 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-heading1340_65b4f3-9b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_65b4f3-9b[data-kb-block=\"kb-adv-heading1340_65b4f3-9b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_65b4f3-9b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_65b4f3-9b\">Sp\u00f3\u0142ka cywilna os\u00f3b fizycznych prowadzi KPiR do momentu przekroczenia progu przychod\u00f3w. Po jego przekroczeniu ma obowi\u0105zek przej\u015bcia na pe\u0142ne ksi\u0119gi &#8211; tak samo jak JDG. Wyj\u0105tek: je\u015bli wsp\u00f3lnikami sp\u00f3\u0142ki cywilnej s\u0105 osoby prawne (np. sp. z o.o.), pe\u0142na ksi\u0119gowo\u015b\u0107 obowi\u0105zuje od pocz\u0105tku.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane1340_5408bb-49\"><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. Jak d\u0142ugo trwa przej\u015bcie z KPiR na pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107?<\/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-heading1340_20ce32-e2, .wp-block-kadence-advancedheading.kt-adv-heading1340_20ce32-e2[data-kb-block=\"kb-adv-heading1340_20ce32-e2\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_20ce32-e2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_20ce32-e2[data-kb-block=\"kb-adv-heading1340_20ce32-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-heading1340_20ce32-e2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_20ce32-e2[data-kb-block=\"kb-adv-heading1340_20ce32-e2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_20ce32-e2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_20ce32-e2\">Przy dobrym przygotowaniu &#8211; od 2 do 6 miesi\u0119cy. Sam proces techniczny (przygotowanie bilansu otwarcia, planu kont, polityki rachunkowo\u015bci) zajmuje kilka tygodni. Najwi\u0119kszy czas poch\u0142ania inwentaryzacja i porz\u0105dkowanie dokumentacji, je\u015bli nie by\u0142a prowadzona na bie\u017c\u0105co.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>.kadence-column1340_3dab7b-20 > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1340_3dab7b-20 > .kt-inside-inner-col,.kadence-column1340_3dab7b-20 > .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-column1340_3dab7b-20 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_3dab7b-20 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_3dab7b-20 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_3dab7b-20 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_3dab7b-20{position:relative;}.kadence-column1340_3dab7b-20, .kt-inside-inner-col > .kadence-column1340_3dab7b-20:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1340_3dab7b-20 > .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-column1340_3dab7b-20 > .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-column1340_3dab7b-20\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1340_d7fbeb-bc, .wp-block-kadence-advancedheading.kt-adv-heading1340_d7fbeb-bc[data-kb-block=\"kb-adv-heading1340_d7fbeb-bc\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_d7fbeb-bc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_d7fbeb-bc[data-kb-block=\"kb-adv-heading1340_d7fbeb-bc\"] 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-heading1340_d7fbeb-bc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_d7fbeb-bc[data-kb-block=\"kb-adv-heading1340_d7fbeb-bc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1340_d7fbeb-bc, .wp-block-kadence-advancedheading.kt-adv-heading1340_d7fbeb-bc[data-kb-block=\"kb-adv-heading1340_d7fbeb-bc\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1340_d7fbeb-bc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_d7fbeb-bc\"><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-column1340_489c04-40{--kb-section-setting-offset:20px;}.kadence-column1340_489c04-40 > .kt-inside-inner-col,.kadence-column1340_489c04-40 > .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-column1340_489c04-40 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_489c04-40 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_489c04-40 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_489c04-40 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_489c04-40{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_489c04-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1340_489c04-40 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_489c04-40 kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1340_452030-6e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1340_452030-6e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1340_452030-6e > .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-id1340_452030-6e > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1340_452030-6e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1340_452030-6e > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1340_452030-6e 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-column1340_822e6d-82 > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1340_822e6d-82 > .kt-inside-inner-col,.kadence-column1340_822e6d-82 > .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-column1340_822e6d-82 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_822e6d-82 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_822e6d-82 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_822e6d-82 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_822e6d-82{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_822e6d-82 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1340_822e6d-82 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_822e6d-82\"><div class=\"kt-inside-inner-col\"><style>.kb-image1340_c462ff-d8 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1340_c462ff-d8 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-column1340_637e9d-2b > .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-column1340_637e9d-2b > .kt-inside-inner-col,.kadence-column1340_637e9d-2b > .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-column1340_637e9d-2b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_637e9d-2b > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_637e9d-2b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_637e9d-2b > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1340_637e9d-2b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_637e9d-2b{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_637e9d-2b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1340_637e9d-2b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_637e9d-2b\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1340_b7b4e6-20, .wp-block-kadence-advancedheading.kt-adv-heading1340_b7b4e6-20[data-kb-block=\"kb-adv-heading1340_b7b4e6-20\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_b7b4e6-20 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_b7b4e6-20[data-kb-block=\"kb-adv-heading1340_b7b4e6-20\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_b7b4e6-20 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_b7b4e6-20[data-kb-block=\"kb-adv-heading1340_b7b4e6-20\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1340_b7b4e6-20 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_b7b4e6-20\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1340_08e978-85, .wp-block-kadence-advancedheading.kt-adv-heading1340_08e978-85[data-kb-block=\"kb-adv-heading1340_08e978-85\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_08e978-85 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_08e978-85[data-kb-block=\"kb-adv-heading1340_08e978-85\"] 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-heading1340_08e978-85 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_08e978-85[data-kb-block=\"kb-adv-heading1340_08e978-85\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1340_08e978-85 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_08e978-85\">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-btns1340_0fb43c-cb{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1340_0fb43c-cb .kt-button{font-weight:normal;font-style:normal;}.kt-btns1340_0fb43c-cb .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1340_0fb43c-cb .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1340_0fb43c-cb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1340_0fb43c-cb .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1340_0fb43c-cb .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1340_0fb43c-cb .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1340_0fb43c-cb .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1340_0fb43c-cb\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1340_d2ea23-e0.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1340_d2ea23-e0 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-id1340_b8e624-30 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1340_b8e624-30 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1340_b8e624-30 > .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-id1340_b8e624-30 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1340_b8e624-30 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1340_b8e624-30 > .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-id1340_b8e624-30 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-column1340_7dddc7-35 > .kt-inside-inner-col,.kadence-column1340_7dddc7-35 > .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-column1340_7dddc7-35 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_7dddc7-35 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_7dddc7-35 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_7dddc7-35 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_7dddc7-35{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_7dddc7-35 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1340_7dddc7-35 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_7dddc7-35\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2, .wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2[data-kb-block=\"kb-adv-heading1340_9c8cda-a2\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2[data-kb-block=\"kb-adv-heading1340_9c8cda-a2\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2[data-kb-block=\"kb-adv-heading1340_9c8cda-a2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2, .wp-block-kadence-advancedheading.kt-adv-heading1340_9c8cda-a2[data-kb-block=\"kb-adv-heading1340_9c8cda-a2\"]{text-align:left!important;}}<\/style>\n<h2 class=\"kt-adv-heading1340_9c8cda-a2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1340_9c8cda-a2\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n<style>.kb-row-layout-id1340_9e5d3a-37 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1340_9e5d3a-37 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1340_9e5d3a-37 > .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-id1340_9e5d3a-37 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1340_9e5d3a-37 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id1340_9e5d3a-37 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1340_9e5d3a-37 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id1340_9e5d3a-37 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1340_9e5d3a-37 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1340_9e5d3a-37 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1340_9e5d3a-37 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-column1340_aacc74-f8 > .kt-inside-inner-col,.kadence-column1340_aacc74-f8 > .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-column1340_aacc74-f8 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_aacc74-f8 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_aacc74-f8 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_aacc74-f8 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_aacc74-f8{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_aacc74-f8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1340_aacc74-f8 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_aacc74-f8\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1340_7c2083-0e .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1340_7c2083-0e .kt-blocks-info-box-link-wrap{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kt-info-box1340_7c2083-0e .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-box1340_7c2083-0e .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1340_7c2083-0e .kt-info-svg-icon-flip, .kt-info-box1340_7c2083-0e .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1340_7c2083-0e .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-box1340_7c2083-0e .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1340_7c2083-0e .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1340_7c2083-0e .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1340_7c2083-0e .kt-blocks-info-box-text{padding-top:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1340_7c2083-0e .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-box1340_7c2083-0e .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1340_7c2083-0e .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-box1340_7c2083-0e .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-box1340_7c2083-0e .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-box1340_7c2083-0e .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1340_7c2083-0e .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-box1340_7c2083-0e\"><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 0-25.992188 8.945313-47.574219 27.34375-65.972656zm0 0\"\/><path d=\"m426.128906 393.703125c-.691406-9.976563-2.089844-20.859375-4.148437-32.351563-2.078125-11.578124-4.753907-22.523437-7.957031-32.527343-3.3125-10.339844-7.808594-20.550781-13.375-30.335938-5.769532-10.15625-12.550782-19-20.160157-26.277343-7.957031-7.613282-17.699219-13.734376-28.964843-18.199219-11.226563-4.441407-23.667969-6.691407-36.976563-6.691407-5.226563 0-10.28125 2.144532-20.042969 8.5-6.007812 3.917969-13.035156 8.449219-20.878906 13.460938-6.707031 4.273438-15.792969 8.277344-27.015625 11.902344-10.949219 3.542968-22.066406 5.339844-33.042969 5.339844-10.96875 0-22.085937-1.796876-33.042968-5.339844-11.210938-3.621094-20.300782-7.625-26.996094-11.898438-7.769532-4.964844-14.800782-9.496094-20.898438-13.46875-9.753906-6.355468-14.808594-8.5-20.035156-8.5-13.3125 0-25.75 2.253906-36.972656 6.699219-11.257813 4.457031-21.003906 10.578125-28.96875 18.199219-7.609375 7.28125-14.390625 16.121094-20.15625 26.273437-5.558594 9.785157-10.058594 19.992188-13.371094 30.339844-3.199219 10.003906-5.875 20.945313-7.953125 32.523437-2.0625 11.476563-3.457031 22.363282-4.148437 32.363282-.679688 9.777344-1.023438 19.953125-1.023438 30.234375 0 26.726562 8.496094 48.363281 25.25 64.320312 16.546875 15.746094 38.4375 23.730469 65.066406 23.730469h246.53125c26.621094 0 48.511719-7.984375 65.0625-23.730469 16.757813-15.945312 25.253906-37.589843 25.253906-64.324219-.003906-10.316406-.351562-20.492187-1.035156-30.242187zm-44.90625 72.828125c-10.933594 10.40625-25.449218 15.464844-44.378906 15.464844h-246.527344c-18.933594 0-33.449218-5.058594-44.378906-15.460938-10.722656-10.207031-15.933594-24.140625-15.933594-42.585937 0-9.59375.316406-19.066407.949219-28.160157.617187-8.921874 1.878906-18.722656 3.75-29.136718 1.847656-10.285156 4.199219-19.9375 6.996094-28.675782 2.683593-8.378906 6.34375-16.675781 10.882812-24.667968 4.332031-7.617188 9.316407-14.152344 14.816407-19.417969 5.144531-4.925781 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-column1340_fb5f4a-06 > .kt-inside-inner-col,.kadence-column1340_fb5f4a-06 > .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-column1340_fb5f4a-06 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1340_fb5f4a-06 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1340_fb5f4a-06 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1340_fb5f4a-06 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1340_fb5f4a-06{position:relative;}@media all and (max-width: 1024px){.kadence-column1340_fb5f4a-06 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1340_fb5f4a-06 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1340_fb5f4a-06\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1340_899b07-1c .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1340_899b07-1c .kt-blocks-info-box-link-wrap{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kt-info-box1340_899b07-1c .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-box1340_899b07-1c .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1340_899b07-1c .kt-info-svg-icon-flip, .kt-info-box1340_899b07-1c .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1340_899b07-1c .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-box1340_899b07-1c .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1340_899b07-1c .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1340_899b07-1c .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1340_899b07-1c .kt-blocks-info-box-text{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1340_899b07-1c .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-box1340_899b07-1c .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1340_899b07-1c .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-box1340_899b07-1c .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}}@media all and (max-width: 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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 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Kijowska 7\/4, tel. 883 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Pragi, Targ\u00f3wka i Bia\u0142o\u0142\u0119ki.<br><span class=\"lm-card-cta\">Zobacz biuro na Pradze \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Pe\u0142na ksi\u0119gowo\u015b\u0107 a KPiR &#8211; kiedy trzeba przej\u015b\u0107 na pe\u0142ne ksi\u0119gi? 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