{"id":1414,"date":"2026-11-12T08:00:00","date_gmt":"2026-11-12T08:00:00","guid":{"rendered":"https:\/\/komatax.pl\/?p=1414"},"modified":"2026-11-07T09:22:19","modified_gmt":"2026-11-07T09:22:19","slug":"spis-z-natury-na-koniec-roku-kto-musi-go-zrobic","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/spis-z-natury-na-koniec-roku-kto-musi-go-zrobic\/","title":{"rendered":"Spis z natury na koniec roku: kto musi go zrobi\u0107 i jak"},"content":{"rendered":"<style>.kb-row-layout-id1414_3e8824-d3 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1414_3e8824-d3 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1414_3e8824-d3 > .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 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.kt-inside-inner-col,.kadence-column1414_46f1e2-dd > .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-column1414_46f1e2-dd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_46f1e2-dd > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1414_46f1e2-dd > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1414_46f1e2-dd > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1414_46f1e2-dd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_46f1e2-dd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_46f1e2-dd{position:relative;}@media all and (max-width: 1024px){.kadence-column1414_46f1e2-dd > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1414_46f1e2-dd > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1414_46f1e2-dd\"><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\">Spis z natury na koniec roku: kto musi go zrobi\u0107 i jak<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1414_1b05b0-5e, .wp-block-kadence-advancedheading.kt-adv-heading1414_1b05b0-5e[data-kb-block=\"kb-adv-heading1414_1b05b0-5e\"]{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-heading1414_1b05b0-5e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_1b05b0-5e[data-kb-block=\"kb-adv-heading1414_1b05b0-5e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1414_1b05b0-5e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_1b05b0-5e[data-kb-block=\"kb-adv-heading1414_1b05b0-5e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1414_1b05b0-5e, .wp-block-kadence-advancedheading.kt-adv-heading1414_1b05b0-5e[data-kb-block=\"kb-adv-heading1414_1b05b0-5e\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1414_1b05b0-5e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_1b05b0-5e\"><strong>Spis z natury na koniec roku: kto musi go zrobi\u0107 i jak<\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1414_40e919-68 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1414_40e919-68 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1414_40e919-68 > .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-id1414_40e919-68 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1414_40e919-68 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1414_40e919-68 > .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-id1414_40e919-68 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-column1414_157c13-7e > .kt-inside-inner-col,.kadence-column1414_157c13-7e > .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-column1414_157c13-7e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_157c13-7e > .kt-inside-inner-col{flex-direction:column;}.kadence-column1414_157c13-7e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_157c13-7e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_157c13-7e{position:relative;}@media all and (max-width: 1024px){.kadence-column1414_157c13-7e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1414_157c13-7e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1414_157c13-7e\"><div class=\"kt-inside-inner-col\"><style>.kb-image1414_cf68e1-69 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1414_cf68e1-69 size-large kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"630\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/11\/spis-z-natury-na-koniec-roku-kto-musi-go-zrobic-komatax.webp\" alt=\"Spis z natury na koniec roku: kto musi go zrobi\u0107 i jak, ilustracja do artyku\u0142u bloga KoMa Tax\" class=\"kb-img wp-image-1415\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/11\/spis-z-natury-na-koniec-roku-kto-musi-go-zrobic-komatax.webp 1200w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/11\/spis-z-natury-na-koniec-roku-kto-musi-go-zrobic-komatax-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/11\/spis-z-natury-na-koniec-roku-kto-musi-go-zrobic-komatax-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/11\/spis-z-natury-na-koniec-roku-kto-musi-go-zrobic-komatax-768x403.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/11\/spis-z-natury-na-koniec-roku-kto-musi-go-zrobic-komatax-18x9.webp 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/div><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Spis z natury to inwentaryzacja towar\u00f3w, materia\u0142\u00f3w i wyrob\u00f3w gotowych, kt\u00f3r\u0105 przedsi\u0119biorca sporz\u0105dza w terminach wynikaj\u0105cych z przepis\u00f3w, zwykle na koniec roku podatkowego.<\/strong> Obowi\u0105zek zale\u017cy od formy opodatkowania i prowadzonej ewidencji, a je\u015bli firma nie ma zapas\u00f3w, cz\u0119sto nie ma czego spisywa\u0107. Ten tekst pokazuje, kogo to dotyczy i jak przygotowa\u0107 spis krok po kroku.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Piszemy go dla w\u0142a\u015bcicieli ma\u0142ych firm z Legionowa, Warszawy Pragi i okolic, kt\u00f3rzy zbli\u017caj\u0105cy si\u0119 koniec roku chc\u0105 przej\u015b\u0107 spokojnie. Kwot, prog\u00f3w i dok\u0142adnych dat celowo nie podajemy, bo przepisy si\u0119 zmieniaj\u0105. Aktualne zasady publikuje <a href=\"https:\/\/www.podatki.gov.pl\/\" target=\"_blank\" rel=\"noopener\">portal podatki.gov.pl<\/a>, a sprawy sk\u0142adek opisuje <a href=\"https:\/\/www.zus.pl\/\" target=\"_blank\" rel=\"noopener\">ZUS<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co to jest spis z natury i po co si\u0119 go robi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spis z natury to fizyczne policzenie wszystkiego, co firma ma na stanie: towar\u00f3w handlowych, materia\u0142\u00f3w, p\u00f3\u0142produkt\u00f3w, wyrob\u00f3w gotowych i produkcji w toku. Wynik zapisuje si\u0119 w arkuszach spisowych, a nast\u0119pnie ujmuje w ksi\u0119gach. Dzi\u0119ki temu ksi\u0119gowo\u015b\u0107 wie, ile zapas\u00f3w faktycznie zosta\u0142o, i mo\u017ce poprawnie ustali\u0107 koszty oraz doch\u00f3d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Dlaczego to ma znaczenie podatkowe<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Warto\u015b\u0107 zapas\u00f3w na koniec roku wp\u0142ywa na wynik firmy. Zakupy trafiaj\u0105 do koszt\u00f3w, ale cz\u0119\u015b\u0107 towaru wci\u0105\u017c le\u017cy w magazynie. Spis pozwala to rozdzieli\u0107 i nie zawy\u017ca\u0107 koszt\u00f3w. Przy kontroli arkusze s\u0105 jednym z pierwszych dokument\u00f3w, o kt\u00f3re prosz\u0105 urz\u0119dnicy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Czym spis r\u00f3\u017cni si\u0119 od inwentaryzacji w ksi\u0119gach rachunkowych<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">W pe\u0142nej ksi\u0119gowo\u015bci inwentaryzacja ma szerszy zakres i inne metody, na przyk\u0142ad potwierdzenie sald czy weryfikacj\u0119 dokument\u00f3w. Spis z natury jest jedn\u0105 z form. R\u00f3\u017cnice om\u00f3wili\u015bmy te\u017c w tek\u015bcie o tym, kiedy warto przej\u015b\u0107 z KPiR na <a href='\/pelna-ksiegowosc-a-kpir-kiedy-trzeba-przejsc-na-pelne-ksiegi\/'>pe\u0142ne ksi\u0119gi<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kto musi zrobi\u0107 spis z natury<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Obowi\u0105zek nie jest jednakowy dla wszystkich. Poni\u017csza tabela pokazuje typowe sytuacje. To og\u00f3lne zestawienie, a nie opinia dla Twojej firmy, dlatego szczeg\u00f3\u0142y sprawd\u017a w aktualnych przepisach i z ksi\u0119gow\u0105.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sytuacja<\/th><th>Czy spis jest zwykle potrzebny<\/th><th>Na co zwr\u00f3ci\u0107 uwag\u0119<\/th><\/tr><\/thead><tbody><tr><td>Sklep stacjonarny albo internetowy z towarem<\/td><td>Tak<\/td><td>Liczy si\u0119 te\u017c towar w magazynie zewn\u0119trznym<\/td><\/tr><tr><td>Produkcja, rzemios\u0142o, warsztat<\/td><td>Tak<\/td><td>Materia\u0142y, p\u00f3\u0142produkty i wyroby gotowe<\/td><\/tr><tr><td>Gastronomia<\/td><td>Zwykle tak<\/td><td>Surowce, napoje, opakowania<\/td><\/tr><tr><td>Us\u0142ugodawca bez zapas\u00f3w (np. konsulting)<\/td><td>Zwykle nie<\/td><td>Drobne materia\u0142y biurowe zwykle nie s\u0105 zapasem<\/td><\/tr><tr><td>Sp\u00f3\u0142ka prowadz\u0105ca pe\u0142ne ksi\u0119gi<\/td><td>Inwentaryzacja wed\u0142ug ustawy o rachunkowo\u015bci<\/td><td>Terminy i metody zale\u017c\u0105 od sk\u0142adnika maj\u0105tku<\/td><\/tr><tr><td>Pocz\u0105tek albo koniec dzia\u0142alno\u015bci<\/td><td>Tak, je\u015bli s\u0105 zapasy<\/td><td>Spis sporz\u0105dza si\u0119 przy zmianach w firmie<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Jednoosobowa dzia\u0142alno\u015b\u0107 a sp\u00f3\u0142ka<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Przedsi\u0119biorca na KPiR sporz\u0105dza spis wed\u0142ug zasad dla ewidencji podatkowej. Sp\u00f3\u0142ka z o.o. prowadzi ksi\u0119gi rachunkowe i stosuje inwentaryzacj\u0119 zgodn\u0105 z ustaw\u0105 o rachunkowo\u015bci. Szczeg\u00f3\u0142y dla obu przypadk\u00f3w opisujemy na stronach o <a href='\/ksiegowosc-dla-jdg\/'>ksi\u0119gowo\u015bci dla JDG<\/a> i <a href='\/ksiegowosc-dla-spolek\/'>ksi\u0119gowo\u015bci dla sp\u00f3\u0142ek<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kiedy zrobi\u0107 spis i jak go zaplanowa\u0107<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spis wi\u0105\u017ce si\u0119 z ko\u0144cem roku podatkowego, a tak\u017ce z rozpocz\u0119ciem i zako\u0144czeniem dzia\u0142alno\u015bci oraz z innymi zdarzeniami wskazanymi w przepisach. Dok\u0142adne terminy znajdziesz na podatki.gov.pl. Praktyczna zasada brzmi: zaplanuj spis na kilka dni przed ko\u0144cem grudnia i uzgodnij to z ksi\u0119gow\u0105 w listopadzie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Dobry moment w ci\u0105gu dnia<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Najlepiej liczy\u0107 wtedy, gdy nie ma ruchu: po zamkni\u0119ciu sklepu, rano przed otwarciem albo w dzie\u0144 wolny. Wstrzymaj przyj\u0119cia i wydania towaru na czas liczenia, \u017ceby stany nie zmienia\u0142y si\u0119 w trakcie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Spis z natury krok po kroku<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n\n<li>Ustal dat\u0119 i wyznacz osoby, kt\u00f3re b\u0119d\u0105 liczy\u0107 i zapisywa\u0107.<\/li>\n\n\n<li>Przygotuj arkusze spisowe z numeracj\u0105 stron, dat\u0105 i miejscem spisu.<\/li>\n\n\n<li>Uporz\u0105dkuj magazyn: oddziel towar uszkodzony, cudzy i w drodze.<\/li>\n\n\n<li>Policz ka\u017cdy sk\u0142adnik osobno i wpisz ilo\u015b\u0107 oraz jednostk\u0119 miary.<\/li>\n\n\n<li>Wpisz cen\u0119 zakupu lub koszt wytworzenia i oblicz warto\u015b\u0107.<\/li>\n\n\n<li>Podsumuj arkusze, podpisz je i zachowaj komplet.<\/li>\n\n\n<li>Przeka\u017c spis ksi\u0119gowej i om\u00f3w r\u00f3\u017cnice wzgl\u0119dem stan\u00f3w w ewidencji.<\/li>\n\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Dobre przygotowanie skraca spis o po\u0142ow\u0119. Pomaga te\u017c porz\u0105dek w papierach, o kt\u00f3rym piszemy w poradniku o tym, <a href='\/jak-uporzadkowac-dokumenty-i-finanse-w-malej-firmie\/'>jak uporz\u0105dkowa\u0107 dokumenty i finanse<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co musi zawiera\u0107 arkusz spisowy<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Element<\/th><th>Po co jest<\/th><\/tr><\/thead><tbody><tr><td>Data i miejsce spisu<\/td><td>Pozwala powi\u0105za\u0107 spis z konkretnym dniem i magazynem<\/td><\/tr><tr><td>Nazwa i opis sk\u0142adnika<\/td><td>U\u0142atwia p\u00f3\u017aniejsz\u0105 weryfikacj\u0119<\/td><\/tr><tr><td>Ilo\u015b\u0107 i jednostka miary<\/td><td>Podstawa do ustalenia warto\u015bci<\/td><\/tr><tr><td>Cena jednostkowa<\/td><td>Wycena wed\u0142ug zasad ewidencji<\/td><\/tr><tr><td>Warto\u015b\u0107 pozycji<\/td><td>Iloczyn ilo\u015bci i ceny<\/td><\/tr><tr><td>Podpisy os\u00f3b spisuj\u0105cych<\/td><td>Potwierdzaj\u0105 rzetelno\u015b\u0107 dokumentu<\/td><\/tr><tr><td>Podsumowanie arkusza<\/td><td>Pozwala wykry\u0107 pomini\u0119te strony<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Wzory arkuszy mog\u0105 mie\u0107 r\u00f3\u017cn\u0105 form\u0119, wa\u017cne, aby zawiera\u0142y dane wymagane przepisami. Wzory cz\u0119sto udost\u0119pnia biuro rachunkowe. Mo\u017cesz te\u017c poprosi\u0107 o gotowy szablon w <a href='\/formalnosci-i-dokumenty\/'>dziale formalno\u015bci i dokument\u00f3w<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Najcz\u0119stsze b\u0142\u0119dy przy spisie z natury<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n\n<li>Spis robiony w trakcie sprzeda\u017cy, wi\u0119c stany si\u0119 rozje\u017cd\u017caj\u0105.<\/li>\n\n\n<li>Brak podpis\u00f3w albo numeracji arkuszy.<\/li>\n\n\n<li>Pomijanie towaru w magazynie zewn\u0119trznym lub w samochodzie.<\/li>\n\n\n<li>Wliczenie towaru cudzego, na przyk\u0142ad w komisie.<\/li>\n\n\n<li>Wycena z g\u0142owy zamiast wed\u0142ug dokument\u00f3w zakupu.<\/li>\n\n\n<li>Odk\u0142adanie spisu na ostatni dzie\u0144 roku.<\/li>\n\n\n<li>Brak wyja\u015bnienia r\u00f3\u017cnic mi\u0119dzy spisem a ewidencj\u0105.<\/li>\n\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Jak ograniczy\u0107 ryzyko<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Prowad\u017a ewidencj\u0119 magazynow\u0105 przez ca\u0142y rok, a nie tylko przed spisem. Wtedy spis jest sprawdzeniem, a nie odkrywaniem prawdy od zera. Przy wi\u0119kszej liczbie pozycji pomaga skaner kod\u00f3w i arkusz kalkulacyjny.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00f3\u017cnice, braki i nadwy\u017cki<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zdarza si\u0119, \u017ce policzony stan nie zgadza si\u0119 z ewidencj\u0105. Najpierw sprawd\u017a dokumenty: nieprzyj\u0119te faktury zakupu, niewydane lub niezaksi\u0119gowane sprzeda\u017ce, zwroty. Je\u015bli r\u00f3\u017cnica pozostaje, traktuje si\u0119 j\u0105 zgodnie z zasadami danej ewidencji. Nie wpisuj stan\u00f3w \u201epod ksi\u0119gi\u201d, bo to ryzyko przy kontroli. Wi\u0119cej o przygotowaniu firmy na kontrol\u0119 znajdziesz w tek\u015bcie o <a href='\/kontrola-skarbowa-w-2026-r-jak-przygotowac-firme\/'>kontroli skarbowej<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Spis z natury w Legionowie i na Pradze: jak mo\u017cemy pom\u00f3c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Obs\u0142ugujemy firmy z Legionowa i Warszawy Pragi. Pomagamy ustali\u0107, czy spis w og\u00f3le Ci\u0119 dotyczy, przygotowa\u0107 arkusze, rozplanowa\u0107 liczenie i zaksi\u0119gowa\u0107 wynik. Zobacz nasze oddzia\u0142y: <a href='\/biuro-rachunkowe-legionowo\/'>biuro rachunkowe Legionowo<\/a> i <a href='\/biuro-rachunkowe-warszawa-praga\/'>biuro rachunkowe Warszawa Praga<\/a>. Gotowo\u015b\u0107 na koniec roku warto om\u00f3wi\u0107 wcze\u015bniej, przez <a href='\/kontakt\/'>formularz kontaktowy<\/a>.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1414_1ba79f-23, .wp-block-kadence-advancedheading.kt-adv-heading1414_1ba79f-23[data-kb-block=\"kb-adv-heading1414_1ba79f-23\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_1ba79f-23 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_1ba79f-23[data-kb-block=\"kb-adv-heading1414_1ba79f-23\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1414_1ba79f-23 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_1ba79f-23[data-kb-block=\"kb-adv-heading1414_1ba79f-23\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"faq\" class=\"kt-adv-heading1414_1ba79f-23 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_1ba79f-23\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/h2>\n\n\n<style>.kt-accordion-id1414_fb1988-3f .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:20px;}.kt-accordion-id1414_fb1988-3f .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-id1414_fb1988-3f > .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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f > .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-id1414_fb1988-3f .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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1414_fb1988-3f > .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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f: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-id1414_fb1988-3f .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-id1414_fb1988-3f > .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-id1414_fb1988-3f > .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-id1414_fb1988-3f .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-id1414_fb1988-3f .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1414_fb1988-3f > .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-id1414_fb1988-3f .kt-accordion-inner-wrap{display:block;}.kt-accordion-id1414_fb1988-3f .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:20px;}.kt-accordion-id1414_fb1988-3f .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-id1414_fb1988-3f > .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-id1414_fb1988-3f > .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-id1414_fb1988-3f .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-id1414_fb1988-3f .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1414_fb1988-3f > .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-id1414_fb1988-3f kt-accordion-has-8-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-pane1414_a3498d-4f\"><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>Czy ka\u017cda firma musi robi\u0107 spis z natury na koniec roku?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1414_11298e-fa, .wp-block-kadence-advancedheading.kt-adv-heading1414_11298e-fa[data-kb-block=\"kb-adv-heading1414_11298e-fa\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_11298e-fa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_11298e-fa[data-kb-block=\"kb-adv-heading1414_11298e-fa\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1414_11298e-fa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_11298e-fa[data-kb-block=\"kb-adv-heading1414_11298e-fa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_11298e-fa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_11298e-fa\">Nie ka\u017cda. Obowi\u0105zek zale\u017cy od formy opodatkowania i prowadzonej ewidencji oraz od tego, czy firma ma towary, materia\u0142y czy wyroby gotowe. Us\u0142ugodawca bez zapas\u00f3w zwykle nie ma co spisywa\u0107. Zasady sprawd\u017a na podatki.gov.pl albo zapytaj biuro rachunkowe, kt\u00f3re prowadzi Twoje ksi\u0119gi.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane1414_fff801-a7\"><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>Do kiedy trzeba sporz\u0105dzi\u0107 spis z natury?<\/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-heading1414_7f79c3-88, .wp-block-kadence-advancedheading.kt-adv-heading1414_7f79c3-88[data-kb-block=\"kb-adv-heading1414_7f79c3-88\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_7f79c3-88 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_7f79c3-88[data-kb-block=\"kb-adv-heading1414_7f79c3-88\"] 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-heading1414_7f79c3-88 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_7f79c3-88[data-kb-block=\"kb-adv-heading1414_7f79c3-88\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_7f79c3-88 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_7f79c3-88\">Termin wynika z przepis\u00f3w dla danej ewidencji i jest powi\u0105zany z ko\u0144cem roku podatkowego. Dok\u0142adn\u0105 dat\u0119 sprawd\u017a w aktualnych przepisach na stronie podatki.gov.pl i zaplanuj spis wcze\u015bniej, \u017ceby nie robi\u0107 go w ostatniej chwili.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane1414_647c32-dc\"><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>Kto mo\u017ce przeprowadzi\u0107 spis z natury?<\/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-heading1414_3090f3-88, .wp-block-kadence-advancedheading.kt-adv-heading1414_3090f3-88[data-kb-block=\"kb-adv-heading1414_3090f3-88\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_3090f3-88 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_3090f3-88[data-kb-block=\"kb-adv-heading1414_3090f3-88\"] 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-heading1414_3090f3-88 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_3090f3-88[data-kb-block=\"kb-adv-heading1414_3090f3-88\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_3090f3-88 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_3090f3-88\">Spis przeprowadza przedsi\u0119biorca albo wyznaczone przez niego osoby, na przyk\u0142ad pracownicy. Dobrze, aby liczy\u0142y dwie osoby: jedna liczy, druga zapisuje. Ksi\u0119gowa nie musi by\u0107 przy spisie, ale powinna dosta\u0107 gotowy dokument.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane1414_8cd064-ef\"><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>Co zrobi\u0107, gdy w spisie wychodz\u0105 braki albo nadwy\u017cki?<\/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-heading1414_e00c6a-d6, .wp-block-kadence-advancedheading.kt-adv-heading1414_e00c6a-d6[data-kb-block=\"kb-adv-heading1414_e00c6a-d6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_e00c6a-d6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_e00c6a-d6[data-kb-block=\"kb-adv-heading1414_e00c6a-d6\"] 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-heading1414_e00c6a-d6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_e00c6a-d6[data-kb-block=\"kb-adv-heading1414_e00c6a-d6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_e00c6a-d6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_e00c6a-d6\">R\u00f3\u017cnice trzeba wyja\u015bni\u0107 i uj\u0105\u0107 zgodnie z zasadami ewidencji. Najpierw sprawd\u017a dokumenty magazynowe i faktury, bo cz\u0119sto przyczyn\u0105 jest nieprzyj\u0119ty zakup albo niewystawiony dokument wydania. Dalsze ksi\u0119gowanie ustal z biurem rachunkowym.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-5 kt-pane1414_e0e1ff-2f\"><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>Czy trzeba przechowywa\u0107 arkusze spisu?<\/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-heading1414_b21025-34, .wp-block-kadence-advancedheading.kt-adv-heading1414_b21025-34[data-kb-block=\"kb-adv-heading1414_b21025-34\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_b21025-34 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_b21025-34[data-kb-block=\"kb-adv-heading1414_b21025-34\"] 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-heading1414_b21025-34 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_b21025-34[data-kb-block=\"kb-adv-heading1414_b21025-34\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_b21025-34 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_b21025-34\">Tak, spis jest cz\u0119\u015bci\u0105 dokumentacji ksi\u0119gowej i nale\u017cy go przechowywa\u0107 razem z ksi\u0119gami przez okres wskazany w przepisach. Zachowaj podpisane arkusze w ca\u0142o\u015bci, tak\u017ce te z poprawkami.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane1414_06e1a0-dc\"><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>Jak wycenia si\u0119 towary w spisie z natury?<\/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-heading1414_38f4a5-1b, .wp-block-kadence-advancedheading.kt-adv-heading1414_38f4a5-1b[data-kb-block=\"kb-adv-heading1414_38f4a5-1b\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_38f4a5-1b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_38f4a5-1b[data-kb-block=\"kb-adv-heading1414_38f4a5-1b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1414_38f4a5-1b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_38f4a5-1b[data-kb-block=\"kb-adv-heading1414_38f4a5-1b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_38f4a5-1b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_38f4a5-1b\">Zwykle wed\u0142ug cen zakupu lub kosztu wytworzenia, zgodnie z zasadami obowi\u0105zuj\u0105cymi w Twojej ewidencji. Konkretne regu\u0142y i wyj\u0105tki, na przyk\u0142ad dla towar\u00f3w uszkodzonych, om\u00f3w z ksi\u0119gow\u0105 przed spisem.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane1414_fa30b2-ac\"><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>Czy sklep internetowy musi robi\u0107 spis z natury?<\/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-heading1414_f43ada-79, .wp-block-kadence-advancedheading.kt-adv-heading1414_f43ada-79[data-kb-block=\"kb-adv-heading1414_f43ada-79\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_f43ada-79 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_f43ada-79[data-kb-block=\"kb-adv-heading1414_f43ada-79\"] 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-heading1414_f43ada-79 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_f43ada-79[data-kb-block=\"kb-adv-heading1414_f43ada-79\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_f43ada-79 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_f43ada-79\">Je\u015bli sklep trzyma towar w magazynie lub w domu, to tak, o ile Twoja forma ewidencji tego wymaga. Dotyczy to tak\u017ce towaru u fulfillmentu, bo nale\u017cy do Ciebie, dop\u00f3ki go nie sprzedasz.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane1414_8d5dfe-3e\"><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>Czy w Legionowie i na Pradze mo\u017cecie pom\u00f3c w przygotowaniu spisu?<\/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-heading1414_592418-e6, .wp-block-kadence-advancedheading.kt-adv-heading1414_592418-e6[data-kb-block=\"kb-adv-heading1414_592418-e6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_592418-e6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_592418-e6[data-kb-block=\"kb-adv-heading1414_592418-e6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1414_592418-e6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_592418-e6[data-kb-block=\"kb-adv-heading1414_592418-e6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_592418-e6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_592418-e6\">Tak. Pomagamy klientom z Legionowa i Warszawy Pragi przygotowa\u0107 arkusze, ustali\u0107 zasady wyceny i zaksi\u0119gowa\u0107 wyniki. Mo\u017cemy te\u017c om\u00f3wi\u0107 termin spisu i podzia\u0142 pracy w firmie przy kr\u00f3tkiej rozmowie.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>.kadence-column1414_20e696-9f > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1414_20e696-9f > .kt-inside-inner-col,.kadence-column1414_20e696-9f > .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-column1414_20e696-9f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_20e696-9f > .kt-inside-inner-col{flex-direction:column;}.kadence-column1414_20e696-9f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_20e696-9f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_20e696-9f{position:relative;}.kadence-column1414_20e696-9f, .kt-inside-inner-col > .kadence-column1414_20e696-9f:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1414_20e696-9f > .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-column1414_20e696-9f > .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-column1414_20e696-9f\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1414_1beff6-d2, .wp-block-kadence-advancedheading.kt-adv-heading1414_1beff6-d2[data-kb-block=\"kb-adv-heading1414_1beff6-d2\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_1beff6-d2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_1beff6-d2[data-kb-block=\"kb-adv-heading1414_1beff6-d2\"] 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-heading1414_1beff6-d2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_1beff6-d2[data-kb-block=\"kb-adv-heading1414_1beff6-d2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1414_1beff6-d2, .wp-block-kadence-advancedheading.kt-adv-heading1414_1beff6-d2[data-kb-block=\"kb-adv-heading1414_1beff6-d2\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1414_1beff6-d2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_1beff6-d2\"><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-column1414_1e041b-39{--kb-section-setting-offset:20px;}.kadence-column1414_1e041b-39 > .kt-inside-inner-col,.kadence-column1414_1e041b-39 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1414_1e041b-39 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_1e041b-39 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1414_1e041b-39 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_1e041b-39 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_1e041b-39{position:relative;}@media all and (max-width: 1024px){.kadence-column1414_1e041b-39 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1414_1e041b-39 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1414_1e041b-39 kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1414_c27bb5-ca > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1414_c27bb5-ca > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1414_c27bb5-ca > .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-id1414_c27bb5-ca > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1414_c27bb5-ca > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1414_c27bb5-ca > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1414_c27bb5-ca 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-column1414_47011b-c9 > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1414_47011b-c9 > .kt-inside-inner-col,.kadence-column1414_47011b-c9 > .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-column1414_47011b-c9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_47011b-c9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1414_47011b-c9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_47011b-c9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_47011b-c9{position:relative;}@media all and (max-width: 1024px){.kadence-column1414_47011b-c9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1414_47011b-c9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1414_47011b-c9\"><div class=\"kt-inside-inner-col\"><style>.kb-image1414_9d3f86-cd .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1414_9d3f86-cd 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-column1414_0e33d0-10 > .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-column1414_0e33d0-10 > .kt-inside-inner-col,.kadence-column1414_0e33d0-10 > .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-column1414_0e33d0-10 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_0e33d0-10 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1414_0e33d0-10 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_0e33d0-10 > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1414_0e33d0-10 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_0e33d0-10{position:relative;}@media all and (max-width: 1024px){.kadence-column1414_0e33d0-10 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1414_0e33d0-10 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1414_0e33d0-10\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1414_a3d818-f8, .wp-block-kadence-advancedheading.kt-adv-heading1414_a3d818-f8[data-kb-block=\"kb-adv-heading1414_a3d818-f8\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_a3d818-f8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_a3d818-f8[data-kb-block=\"kb-adv-heading1414_a3d818-f8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1414_a3d818-f8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_a3d818-f8[data-kb-block=\"kb-adv-heading1414_a3d818-f8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1414_a3d818-f8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_a3d818-f8\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1414_199a18-89, .wp-block-kadence-advancedheading.kt-adv-heading1414_199a18-89[data-kb-block=\"kb-adv-heading1414_199a18-89\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_199a18-89 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_199a18-89[data-kb-block=\"kb-adv-heading1414_199a18-89\"] 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-heading1414_199a18-89 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_199a18-89[data-kb-block=\"kb-adv-heading1414_199a18-89\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1414_199a18-89 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_199a18-89\">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-btns1414_dfca5b-97{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1414_dfca5b-97 .kt-button{font-weight:normal;font-style:normal;}.kt-btns1414_dfca5b-97 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1414_dfca5b-97 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1414_dfca5b-97 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1414_dfca5b-97 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1414_dfca5b-97 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1414_dfca5b-97 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1414_dfca5b-97 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1414_dfca5b-97\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1414_007aab-7b.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1414_007aab-7b 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<!-- LM-BLOG-CTA -->\n<style>.kb-row-layout-id1414_53a149-8a > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1414_53a149-8a > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1414_53a149-8a > .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-id1414_53a149-8a > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1414_53a149-8a > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1414_53a149-8a > .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-id1414_53a149-8a 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-column1414_503178-17 > .kt-inside-inner-col,.kadence-column1414_503178-17 > .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-column1414_503178-17 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_503178-17 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1414_503178-17 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_503178-17 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_503178-17{position:relative;}@media all and (max-width: 1024px){.kadence-column1414_503178-17 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1414_503178-17 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1414_503178-17\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1414_17a874-29, .wp-block-kadence-advancedheading.kt-adv-heading1414_17a874-29[data-kb-block=\"kb-adv-heading1414_17a874-29\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1414_17a874-29 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1414_17a874-29[data-kb-block=\"kb-adv-heading1414_17a874-29\"] 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-heading1414_17a874-29 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1414_17a874-29[data-kb-block=\"kb-adv-heading1414_17a874-29\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1414_17a874-29, .wp-block-kadence-advancedheading.kt-adv-heading1414_17a874-29[data-kb-block=\"kb-adv-heading1414_17a874-29\"]{text-align:left!important;}}<\/style>\n<h2 class=\"kt-adv-heading1414_17a874-29 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1414_17a874-29\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n<style>.kb-row-layout-id1414_c838c0-1b > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1414_c838c0-1b > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1414_c838c0-1b > .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-id1414_c838c0-1b > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1414_c838c0-1b > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id1414_c838c0-1b > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1414_c838c0-1b > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id1414_c838c0-1b > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1414_c838c0-1b > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id1414_c838c0-1b > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1414_c838c0-1b 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-column1414_471d8e-49 > .kt-inside-inner-col,.kadence-column1414_471d8e-49 > .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-column1414_471d8e-49 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1414_471d8e-49 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1414_471d8e-49 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1414_471d8e-49 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1414_471d8e-49{position:relative;}@media all and (max-width: 1024px){.kadence-column1414_471d8e-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1414_471d8e-49 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1414_471d8e-49\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box1414_58af24-ec .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box1414_58af24-ec .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-box1414_58af24-ec .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-box1414_58af24-ec .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box1414_58af24-ec .kt-info-svg-icon-flip, .kt-info-box1414_58af24-ec .kt-blocks-info-box-number{font-size:30px;}.kt-info-box1414_58af24-ec .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-box1414_58af24-ec .kt-blocks-info-box-media-container{margin-top:0px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box1414_58af24-ec .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box1414_58af24-ec .kt-infobox-textcontent h3.kt-blocks-info-box-title{font-size:23px;}.wp-block-kadence-infobox.kt-info-box1414_58af24-ec .kt-blocks-info-box-text{padding-top:0px;padding-bottom:0px;padding-left:0px;}.kt-info-box1414_58af24-ec .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-box1414_58af24-ec .kt-blocks-info-box-link-wrap{box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1414_58af24-ec .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-box1414_58af24-ec .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-box1414_58af24-ec .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-box1414_58af24-ec .kt-blocks-info-box-link-wrap{text-align:left;box-shadow:0px 4px 50px 0px rgba(38, 38, 38, 0.2);}.kt-info-box1414_58af24-ec .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-box1414_58af24-ec\"><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 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0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro w Legionowie<\/h3><p class=\"kt-blocks-info-box-text\">ul. 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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>Kogo dotyczy spis z natury, jak go zaplanowa\u0107 i co ma zawiera\u0107 arkusz. Poradnik krok po kroku dla w\u0142a\u015bcicieli ma\u0142ych firm przed ko\u0144cem roku.<\/p>","protected":false},"author":1,"featured_media":1415,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[2],"tags":[],"class_list":["post-1414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rozliczenia-i-podatki-w-praktyce"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spis z natury na koniec roku: kto musi i jak go zrobi\u0107<\/title>\n<meta name=\"description\" content=\"Kto robi spis z natury na koniec roku, jak go przygotowa\u0107 krok po kroku i jakich b\u0142\u0119d\u00f3w unika\u0107. 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