{"id":1091,"date":"2022-08-30T19:41:00","date_gmt":"2022-08-30T17:41:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1091"},"modified":"2022-11-02T14:31:51","modified_gmt":"2022-11-02T13:31:51","slug":"1091","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/1091\/","title":{"rendered":"Imprezy firmowe, a koszty uzyskania przychodu"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Bez w\u0105tpienia organizowanie imprez firmowych skutkuje popraw\u0105 stosunk\u00f3w mi\u0119dzy pracownikami, poniewa\u017c przyczynia si\u0119 to do ich wi\u0119kszej integracji. Wi\u0119ksza integracja powoduje bardziej wydajn\u0105 prac\u0119, gdy\u017c wsp\u00f3\u0142pracownicy lepiej si\u0119 dogaduj\u0105 i osi\u0105gaj\u0105 wi\u0119cej korzy\u015bci z wykonywanej pracy co&nbsp;<strong>bezpo\u015brednio wp\u0142ywa na osi\u0105gane przychody<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wydatki na imprezy dla pracownik\u00f3w mog\u0105 zosta\u0107 uznane za koszt podatkowy, jednak wa\u017cne jest aby zastanowi\u0107 si\u0119 kto b\u0119dzie bra\u0142 w takiej imprezie udzia\u0142. Je\u015bli b\u0119d\u0105 w niej uczestniczy\u0107 osoby spoza firmy np.&nbsp;<strong>kontrahenci czy podwykonawcy<\/strong>, to w takiej sytuacji koszty imprezy staj\u0105 si\u0119&nbsp;<strong>kosztami reprezentacji<\/strong>, kt\u00f3re nie mog\u0105 zosta\u0107 zaliczone do koszt\u00f3w podatkowych przedsi\u0119biorstwa. Imprezy dla&nbsp;<strong>pracownik\u00f3w<\/strong>, w kt\u00f3rej uczestnicz\u0105 wy\u0142\u0105cznie pracownicy oraz osoby im towarzysz\u0105ce, mo\u017cna ju\u017c rozpatrywa\u0107 w kontek\u015bcie&nbsp;<strong>koszt\u00f3w podatkowych<\/strong>. Z wydawanych interpretacji podatkowych mo\u017cna wyczyta\u0107, jakie przyk\u0142adowe wydatki mog\u0105 zosta\u0107 uznane za koszt uzyskania przychodu. Takimi wydatkami b\u0119d\u0105 np.:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>koszty poniesione w zwi\u0105zku z&nbsp;<strong>wynajmem sali<\/strong>, w kt\u00f3rej odby\u0142a si\u0119 impreza (wynajem, wystr\u00f3j),<\/li><li>us\u0142ugi&nbsp;<strong>gastronomiczne<\/strong>&nbsp;oraz obs\u0142uga&nbsp;<strong>kelnerska<\/strong>,<\/li><li>wynagrodzenia dla os\u00f3b&nbsp;<strong>zapewniaj\u0105cych atrakcje<\/strong>&nbsp;(DJ, arty\u015bci),<\/li><li>koszty&nbsp;<strong>nocleg\u00f3w<\/strong>&nbsp;oraz&nbsp;<strong>transportu<\/strong>&nbsp;na miejsce imprezy.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Organizatorzy takich imprez powinni jednak pami\u0119ta\u0107, \u017ce do koszt\u00f3w podatkowych nie b\u0119d\u0105 mogli zaliczy\u0107 wydatk\u00f3w poniesionych na zakup&nbsp;<strong>alkoholu<\/strong>, kt\u00f3ry podawany b\u0119dzie w trakcie imprezy integracyjnej. Zdaniem organ\u00f3w podatkowych alkohol nie jest konieczny do zorganizowania takiego wydarzenia i nie przyczynia si\u0119 do osi\u0105gni\u0119cia przychodu b\u0105d\u017a zachowania jego \u017ar\u00f3d\u0142a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wszelkie wydatki poniesione podczas organizacji imprezy firmowej powinny zosta\u0107 dok\u0142adnie udokumentowane&nbsp;<strong>fakturami, rachunkami<\/strong>&nbsp;czy&nbsp;<strong>umowami<\/strong>. Wydatki na taki cel mog\u0105 pochodzi\u0107 ze \u015brodk\u00f3w obrotowych firmy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Wydatki na imprezy firmowe cz\u0119sto s\u0105 bardzo wysokie. Sprawd\u017a, kiedy mog\u0105 zosta\u0107 uznane za koszty podatkowe.<\/p>\n","protected":false},"author":4,"featured_media":1569,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imprezy firmowe, a koszty uzyskania przychodu - Meritoros<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/1091\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imprezy firmowe, a koszty uzyskania przychodu - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Wydatki na imprezy firmowe cz\u0119sto s\u0105 bardzo wysokie. 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