{"id":1111,"date":"2022-08-17T19:50:00","date_gmt":"2022-08-17T17:50:00","guid":{"rendered":"https:\/\/meritoros.dev.justidea.pl\/?p=1111"},"modified":"2022-10-27T19:51:34","modified_gmt":"2022-10-27T17:51:34","slug":"refaktura","status":"publish","type":"post","link":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/","title":{"rendered":"Refaktura"},"content":{"rendered":"\n

W obrocie gospodarczym wyst\u0119puje wiele rodzaj\u00f3w faktur, w tym mi\u0119dzy innymi faktura VAT, faktura uproszczona, faktura zaliczkowa czy refaktura. Samo refakturowanie<\/strong> jest procesem, gdy przedsi\u0119biorca nabywa us\u0142ugi, przy czym ich faktycznym odbiorc\u0105 jest inny przedsi\u0119biorca. W taki wypadku nabywca us\u0142ug odsprzedaje us\u0142ugi, pe\u0142ni\u0105c przy tym rol\u0119 po\u015brednika<\/strong> mi\u0119dzy sprzedawc\u0105 a ostatecznym odbiorc\u0105. Refakturowanie najcz\u0119\u015bciej wyst\u0119puje przy najmie nieruchomo\u015bci i zwi\u0105zanych z tym zu\u017cyciem medi\u00f3w \u2013 kupuje je w\u0142a\u015bciciel lokalu, natomiast obci\u0105\u017ca nimi najemc\u0119.<\/p>\n\n\n\n

Przepisy nie definiuj\u0105 wprost poj\u0119cia refaktury, natomiast wynika ono z samego orzecznictwa. <\/p>\n\n\n\n

Jak wystawi\u0107 refaktur\u0119? Co do zasady, na dokumencie stosuje si\u0119 identyczn\u0105 kwot\u0119 netto i stawk\u0119 VAT<\/strong> jak na fakturze dokumentuj\u0105cej nabycie od bezpo\u015bredniego dostawcy (jednak nie zawsze). Refaktura nie musi by\u0107 dok\u0142adnym odzwierciedleniem faktury pierwotnej, natomiast powinna zawiera\u0107 wszystkie dane, kt\u00f3re wymagane s\u0105 na zwyk\u0142ej fakturze VAT. Jest to jest mi\u0119dzy innymi: dat\u0119 wystawienia, NIP nabywcy i sprzedawcy, nazw\u0119 towaru lub us\u0142ugi.<\/p>\n\n\n\n

Z opisu zawartego na refakturze powinno jasno wynika\u0107, co jest przedmiotem sprzeda\u017cy, aby mo\u017cliwe by\u0142o przypisanie do niej prawid\u0142owej stawki VAT. Przyk\u0142adem, w kt\u00f3rym stawka VAT b\u0119dzie inna ni\u017c na fakturze pierwotnej s\u0105 us\u0142ugi pocztowe<\/strong>. Przy ich refakturowaniu nale\u017cy zastosowa\u0107 23% VAT, mimo, \u017ce na fakturze pierwotnej najcz\u0119sciej znajduje si\u0119 stawka ZW.<\/p>\n\n\n\n

Kolejnym przyk\u0142adem jest us\u0142uga najmu<\/strong> nieruchomo\u015bci. W zale\u017cno\u015bci od tego, czy us\u0142uga najmu traktowana jest oddzielnie od us\u0142ugi udost\u0119pniania medi\u00f3w (najemca rozlicza si\u0119 zgodnie z faktycznym zu\u017cyciem), to mo\u017cna zastosowa\u0107 do refakturowanych op\u0142at za media obni\u017con\u0105 stawk\u0119 VAT. B\u0119dzie to taka sama stawka, jak\u0105 zastosowa\u0142 dostawca medi\u00f3w. W przypadku, gdy najem i media stanowi\u0105 jedn\u0105, kompleksow\u0105 us\u0142ug\u0119, to ca\u0142o\u015b\u0107 opodatkowana b\u0119dzie stawk\u0105 23%. Oznacza to, \u017ce \u015bwiadczenie kompleksowe<\/strong> stanowi jedn\u0105, niepodzieln\u0105 ca\u0142o\u015b\u0107 i nie mo\u017ce by\u0107 rozbijane w celu refakturowania poszczeg\u00f3lnych cz\u0119\u015bci.<\/p>\n\n\n\n

Obowi\u0105zek podatkowy wynikaj\u0105cy z refaktury to moment wykonania us\u0142ugi<\/strong> na rzecz jej finalnego odbiorcy to\u017csamy z momentem, w kt\u00f3rym us\u0142uga zosta\u0142a wykonana przez pierwotnego us\u0142ugodawc\u0119 na rzecz po\u015brednika. W przypadku refakturowania us\u0142ug, dla kt\u00f3rych obowi\u0105zek podatkowy powstaje z momentem wystawienia faktury, dat\u0105 powstania obowi\u0105zku podatkowego jest data wystawienia faktury.<\/p>\n","protected":false},"excerpt":{"rendered":"

Refakturowanie jest procesem, gdy przedsi\u0119biorca nabywa us\u0142ugi, przy czym ich faktycznym odbiorc\u0105 jest inny przedsi\u0119biorca. W taki wypadku nabywca us\u0142ug odsprzedaje us\u0142ugi, pe\u0142ni\u0105c przy tym rol\u0119 po\u015brednika.<\/p>\n","protected":false},"author":4,"featured_media":1112,"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-1111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-podatkowo-ksiegowe"],"acf":[],"yoast_head":"\nRefaktura - 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\/refaktura\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Refaktura - Meritoros\" \/>\n<meta property=\"og:description\" content=\"Refakturowanie jest procesem, gdy przedsi\u0119biorca nabywa us\u0142ugi, przy czym ich faktycznym odbiorc\u0105 jest inny przedsi\u0119biorca. W taki wypadku nabywca us\u0142ug odsprzedaje us\u0142ugi, pe\u0142ni\u0105c przy tym rol\u0119 po\u015brednika.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/\" \/>\n<meta property=\"og:site_name\" content=\"Meritoros\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-17T17:50:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-27T17:51:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/10\/refaktura-e1666956327359.png\" \/>\n\t<meta property=\"og:image:width\" content=\"719\" \/>\n\t<meta property=\"og:image:height\" content=\"327\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Kacper Z\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kacper Z\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/\"},\"author\":{\"name\":\"Kacper Z\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#\\\/schema\\\/person\\\/aa87f1d435b62841039e8cd1ef3bcaa1\"},\"headline\":\"Refaktura\",\"datePublished\":\"2022-08-17T17:50:00+00:00\",\"dateModified\":\"2022-10-27T17:51:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/\"},\"wordCount\":417,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/refaktura-e1666956327359.png\",\"articleSection\":[\"Informacje podatkowo-ksi\u0119gowe\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/\",\"url\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/\",\"name\":\"Refaktura - Meritoros\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/refaktura-e1666956327359.png\",\"datePublished\":\"2022-08-17T17:50:00+00:00\",\"dateModified\":\"2022-10-27T17:51:34+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#\\\/schema\\\/person\\\/aa87f1d435b62841039e8cd1ef3bcaa1\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#primaryimage\",\"url\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/refaktura-e1666956327359.png\",\"contentUrl\":\"https:\\\/\\\/meritoros.pl\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/refaktura-e1666956327359.png\",\"width\":719,\"height\":327},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/blog-podatkowo-ksiegowe\\\/refaktura\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Refaktura\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#website\",\"url\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/\",\"name\":\"Meritoros\",\"description\":\"Outsourcing us\u0142ug biznesowych\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/#\\\/schema\\\/person\\\/aa87f1d435b62841039e8cd1ef3bcaa1\",\"name\":\"Kacper Z\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a4711bf691e00761d7de544f816446f9f5a7336cea288862cef92938d19d0e12?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a4711bf691e00761d7de544f816446f9f5a7336cea288862cef92938d19d0e12?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a4711bf691e00761d7de544f816446f9f5a7336cea288862cef92938d19d0e12?s=96&d=mm&r=g\",\"caption\":\"Kacper Z\"},\"url\":\"https:\\\/\\\/meritoros.pl\\\/pl\\\/author\\\/kacper-zroxart-pl\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Refaktura - Meritoros","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/","og_locale":"pl_PL","og_type":"article","og_title":"Refaktura - Meritoros","og_description":"Refakturowanie jest procesem, gdy przedsi\u0119biorca nabywa us\u0142ugi, przy czym ich faktycznym odbiorc\u0105 jest inny przedsi\u0119biorca. W taki wypadku nabywca us\u0142ug odsprzedaje us\u0142ugi, pe\u0142ni\u0105c przy tym rol\u0119 po\u015brednika.","og_url":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/","og_site_name":"Meritoros","article_published_time":"2022-08-17T17:50:00+00:00","article_modified_time":"2022-10-27T17:51:34+00:00","og_image":[{"width":719,"height":327,"url":"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/10\/refaktura-e1666956327359.png","type":"image\/png"}],"author":"Kacper Z","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"Kacper Z","Szacowany czas czytania":"2 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#article","isPartOf":{"@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/"},"author":{"name":"Kacper Z","@id":"https:\/\/meritoros.pl\/pl\/#\/schema\/person\/aa87f1d435b62841039e8cd1ef3bcaa1"},"headline":"Refaktura","datePublished":"2022-08-17T17:50:00+00:00","dateModified":"2022-10-27T17:51:34+00:00","mainEntityOfPage":{"@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/"},"wordCount":417,"commentCount":0,"image":{"@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#primaryimage"},"thumbnailUrl":"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/10\/refaktura-e1666956327359.png","articleSection":["Informacje podatkowo-ksi\u0119gowe"],"inLanguage":"pl-PL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/","url":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/","name":"Refaktura - Meritoros","isPartOf":{"@id":"https:\/\/meritoros.pl\/pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#primaryimage"},"image":{"@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#primaryimage"},"thumbnailUrl":"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/10\/refaktura-e1666956327359.png","datePublished":"2022-08-17T17:50:00+00:00","dateModified":"2022-10-27T17:51:34+00:00","author":{"@id":"https:\/\/meritoros.pl\/pl\/#\/schema\/person\/aa87f1d435b62841039e8cd1ef3bcaa1"},"breadcrumb":{"@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#primaryimage","url":"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/10\/refaktura-e1666956327359.png","contentUrl":"https:\/\/meritoros.pl\/wp-content\/uploads\/2022\/10\/refaktura-e1666956327359.png","width":719,"height":327},{"@type":"BreadcrumbList","@id":"https:\/\/meritoros.pl\/pl\/blog-podatkowo-ksiegowe\/refaktura\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/meritoros.pl\/pl\/"},{"@type":"ListItem","position":2,"name":"Refaktura"}]},{"@type":"WebSite","@id":"https:\/\/meritoros.pl\/pl\/#website","url":"https:\/\/meritoros.pl\/pl\/","name":"Meritoros","description":"Outsourcing us\u0142ug biznesowych","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/meritoros.pl\/pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/meritoros.pl\/pl\/#\/schema\/person\/aa87f1d435b62841039e8cd1ef3bcaa1","name":"Kacper Z","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/a4711bf691e00761d7de544f816446f9f5a7336cea288862cef92938d19d0e12?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a4711bf691e00761d7de544f816446f9f5a7336cea288862cef92938d19d0e12?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a4711bf691e00761d7de544f816446f9f5a7336cea288862cef92938d19d0e12?s=96&d=mm&r=g","caption":"Kacper Z"},"url":"https:\/\/meritoros.pl\/pl\/author\/kacper-zroxart-pl\/"}]}},"_links":{"self":[{"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/posts\/1111","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/comments?post=1111"}],"version-history":[{"count":0,"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/posts\/1111\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/media\/1112"}],"wp:attachment":[{"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/media?parent=1111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/categories?post=1111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meritoros.pl\/pl\/wp-json\/wp\/v2\/tags?post=1111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}